Search - 2005年 抽纸品牌 质量排名

Bill C-43, an Act to implement certain provisions of the federal budget tabled in Parliament on February 23, 2005, received Royal Assent on June 29, 2005. ... The prescribed annual rate of interest respecting excise duty on beer accounts is set at 5% for the period October 1, 2005 to December 31, 2005. ... Prescribed rates of interest GST/HST ATSC (per annum) Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Excise Duty (beer) Period Interest Penalty Refund Interest Arrears and Instalment Interest Interest Penalty October 1 to December 31, 2005 2.3804 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % July 1 to September 30, 2005 2.3804 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % April 1 to June 30, 2005 2.4066 % 6.0 % 5.0 % 7.0 % 5.0% 6.0 % January 1 to March 31, 2005 2.4333 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % Prescribed interest rates are adjusted every calendar quarter. ...

To find out the special rules for 2005 and subsequent tax years and for more information on flow-through entities, see Chapter 4. ... In 2005 and future years, he can only add the unused ECGB to the cost of any remaining units: 1. ... You can now carry an RFL incurred in tax years ending after 2005, back 3 years and forward up to 20 years. ...

To find out the special rules for 2005 and subsequent tax years and for more information on flow-through entities, see Chapter 4. ... In 2005 and future years, he can only add the unused ECGB to the cost of any remaining units: 1. ... You can now carry an RFL incurred in tax years ending after 2005, back 3 years and forward up to 20 years. ...

On August 1, 2005, Order in Council SI/2005-73 (OIC) transferred from the Department of Human Resources and Skills Development Canada (now Employment and Social Development Canada (ESDC) to the CRA the responsibility of the collection of certain ESDC debts. ... The Commission authorizes the CRA to collect debts established under the following provisions: Employment Insurance Act: Subsection 47(1): amounts payable under section 38, 39, 43, 45, 46 or 46.1 and overpayment established under Part VII.1 – benefits for self-employed persons. ... Summary of the project / initiative / change The Canada Revenue Agency (CRA) is responsible for the collection of outstanding taxes, levies and duties, as well as for the collection of Government Program (GP) debts on behalf of Employment and Social Development Canada (ESDC). ...

On August 1, 2005, Order in Council SI/2005-73 (OIC) transferred from the Department of Human Resources and Skills Development Canada (now Employment and Social Development Canada (ESDC) to the CRA the responsibility of the collection of certain ESDC debts. ... The Commission authorizes the CRA to collect debts established under the following provisions: Employment Insurance Act: Subsection 47(1): amounts payable under section 38, 39, 43, 45, 46 or 46.1 and overpayment established under Part VII.1 – benefits for self-employed persons. ... Summary of the project / initiative / change The Canada Revenue Agency (CRA) is responsible for the collection of outstanding taxes, levies and duties, as well as for the collection of Government Program (GP) debts on behalf of Employment and Social Development Canada (ESDC). ...

Chapter 8- 8502 – Conditions Applicable to all Pension Plans On this page... 8.1 8502(a) – Primary Purpose 8.2 8502(b) – Permissible Contributions 8.3 8502(c) – Permissible Benefits 8.4 8502(d) – Permissible Distributions 8.5 8502(e) – Payment of Pension 8.6 8502(f) – Assignment of Rights 8.7 8502(g) – Funding Media 8.8 8502(h) – Investments 8.9 8502(i) – Borrowing 8.10 8502(j) – Determination of Amounts 8.11 8502(k) – Transfer of Property Between Provisions 8.12 8502(l) – Appropriate Pension Adjustments 8.13 8502(m) – Participants in GSRAs 8.1 8502(a) – Primary Purpose The main purpose of a pension plan is to provide periodic payments to members after retirement and until death in respect of their service as employees. ... While much analysis and discussion occurred, our effort was halted in 2005 until such time as a solution is proposed that can be accommodated by all jurisdictions. ... Cross references: Reasonable error – 147.1(19) Transfer – Pre-1991 Contributions – 147.3(6) Net Contribution Accounts – 8503(l) Return of Contributions – 8503(4)(c) IPP – Minimum Withdrawal – 8503(26) Payment or Reallocation of Forfeited Amounts – 8506(2)(f) Extension of Reallocation of Forfeitures – 8506(3)(b) Special Rules – Member-Funded Pension Plans – 8510(9) Conditions Applicable to Amendments – Return of Contributions – 8511(2) 8.5 8502(e) – Payment of Pension A plan has to provide that the member's LRBs will commence no later than the end of the year in which the member turns 71 years of age. ...

Procurement Cards – Documentary Requirements for Claiming Input Tax Credits Canada Revenue Agency Notice 199 June 2005 Table of Contents Eligibility Legislative Reference(s) Purpose Effective Date Summary Issue Administrative Policy Application for exemption from the ITC documentary requirements of subsection 169(4) of the Act Annex A Example Part I – Determination of the ratios Part II – Application of the methodology Annex B Data Eligibility: Registrants who do not receive sufficient information from the card issuers' reports, for purchases made using procurement cards, to satisfy the documentary requirements under subsection 169(4) of the Excise Tax Act (the "Act"). ... The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ...

Procurement Cards – Documentary Requirements for Claiming Input Tax Credits From: Canada Revenue Agency Canada Revenue Agency Notice 199 June 2005 Table of Contents Eligibility Legislative Reference(s) Purpose Effective Date Summary Issue Administrative Policy Application for exemption from the ITC documentary requirements of subsection 169(4) of the Act Annex A Example Part I – Determination of the ratios Part II – Application of the methodology Annex B Data Eligibility: Registrants who do not receive sufficient information from the card issuers' reports, for purchases made using procurement cards, to satisfy the documentary requirements under subsection 169(4) of the Excise Tax Act (the "Act"). ... The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ...

Column 8 – Rate (%) In this column, enter the rate for each class of property in Area A. ... She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... Note If you acquired the equipment or software before 2005 and made the separate Class 8 election, as discussed in the Class 8 note, the property does not qualify for the 45% rate. ...