Search - 2005年四川高考重本线

In 2005, she joined Public Safety Canada where she headed up the Cabinet Affairs group. ... From 2005 to 2013, Max was at the Treasury Board Secretariat, where he was Chief of Strategic Communications before being appointed Director of Corporate Communications, a position he held for six years. ...

Appendix 3 Initially Identified Audit Issues for 2007, 2008, and 2009 A) Follow-up from Previous Audit DESCRIPTION YEARS AUDITED 101 Salaries and employees benefits 2004-2005-2006 102 Meals and entertainment expenses 2004-2005-2006 103 Manufacturing and processing benefits 2004-2005-2006 104 Capital cost allowances (Schedules 8) 2004-2005-2006 105 Reserves and accrued expenses 2006 106 Adjusted cost base of shares 2006 B) New Issues from T2, T2 Schedules and Financial Statements DESCRIPTION YEARS AUDITED 200 Provincial Income Allocation 2004-2005-2006 201 Gain (loss) on disposal of assets (Schedules 4 et 6) 2004-2005-2006 202 Deferred income 2004-2005-2006 203 Gain/Loss on exchange 2004-2005-2006 204 Bad debts 2004-2005-2006 205 Cumulative eligible capital deductions (Schedule 10) 2004-2005-2006 206 Pension cost and pension expenses 2004-2005-2006 207 Interco financing 2004-2005-2006 208 Professional fees and legal expenses 2005 C) Other Issues DESCRIPTION YEARS AUDITED 300 Revenu Québec previous adjustments 2004-2005-2006 400 Wind-up of subsidiary 2005 500 Part XIII tax on payments to non residents 2004-2005-2006 501 Sale of receivables to parent company 2005-2006 502 Related party transactions 2004-2005-2006 Appendix 4 ITAS Input Sheet The images below represent a data entry sheet used by Canada Revenue Agency (CRA) auditors to process adjustments made to Ontario corporate tax returns CT23 and CT8 before the 2009 taxation years (pre-harmonized years). ...

A farm loss incurred in a tax year ending after 2005 will expire after 20 tax years following the year of loss. ... The current-year restricted farm loss can reduce farm income for the 20 following tax years if the loss was incurred in a tax year ending after 2005 and for the 3 previous tax years. ... Enter each loss by year of origin, starting with the current year, going down to the 20 th previous year for losses incurred in a tax year ending after 2005. ...

Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Eligible dividends are paid after 2005 by corporations resident in Canada to individual shareholders resident in Canada. ... For dividends received from 1988 to 2005, and for dividends other than eligible dividends received from 2006 to 2013, the taxable amount of dividends is 25% more than the amount paid. ...

Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Eligible dividends are paid after 2005 by corporations resident in Canada to individual shareholders resident in Canada. ... For dividends received from 1988 to 2005, and for dividends other than eligible dividends received from 2006 to 2013, the taxable amount of dividends is 25% more than the amount paid. ...

Canada Trustco Mortgage Company, 2005 SCC 54 (Canada Trustco). In broad terms, this involves an analysis of the following: whether a transaction, including a series of transactions that includes that transaction, gives rise to a tax benefit; whether the transaction is an avoidance transaction, including a transaction that is part of a series; and why it may not reasonably be considered that the transaction would result directly or indirectly in a misuse or abuse as described in subsection 245(4) of the Act. ... Canada Trustco Mortgage Company, [2005] 2 S.C.R. 601, 2005 SCC 54; Lipson v. ...

In 2005, she joined Public Safety Canada where she headed up the Cabinet Affairs group. ... From 2005 to 2013, Max was at the Treasury Board Secretariat, where he was Chief of Strategic Communications before being appointed Director of Corporate Communications, a position he held for 6 years. ...

Canada Trustco Mortgage Company, 2005 SCC 54 (Canada Trustco). In broad terms, this involves an analysis of the following: whether a transaction, including a series of transactions that includes that transaction, gives rise to a tax benefit; whether the transaction is an avoidance transaction, including a transaction that is part of a series; and why it may not reasonably be considered that the transaction would result directly or indirectly in a misuse or abuse as described in subsection 245(4) of the Act. ... Canada Trustco Mortgage Company, [2005] 2 S.C.R. 601, 2005 SCC 54; Lipson v. ...

" ([1953] AC at 391) Footnote 8 Waters' Law of Trusts in Canada (2005) at page 726 notes: "physical health has long been recognized as a necessary complement of the mental well-being which education requires of its students. ...

Public Security Envelope – NEXUS, Expedited Passenger Processing System (Customs) 12.0 12.0 8.0 5.0 37.0 Faster processing of approved travellers and goods through both Canada and U.S. customs and immigration through joint Canada-U.S. programs Sub-total 122.4 28.4 23.7 5.7 0.0 180.2 OTHER INNOVATION INITIATIVES Integrated Border Enforcement Teams – IBETs (Customs) 1.3 1.8 1.7 1.7 1.7 8.2 Enhanced integrity and security along the border through teams of federal, state/provincial, and municipal enforcement personnel Customs Controlled Areas (Customs) 8.5 4.8 4.6 4.6 4.6 27.1 Improving security by implementing customs controls on persons, such as baggage handlers, who have access to goods or travellers that have not cleared customs Contraband Detection Technology (Customs) 12.3 6.5 5.0 4.3 0 28.1 New X-Ray and VACSIS gamma ray detection equipment trials scan equipment Strengthening Technology at Airports and Seaports (Customs) 53.7 17.5 16.4 13.8 0 101.4 Includes the Integrated Primary Inspection Line, an automated tool used to process passage of travellers into Canada, and the Customs Intelligence Management System, an on-line case management and occurrence reporting system and national repository for intelligence information Sub-total 75.8 30.6 27.7 24.4 6.3 164.8 SUMMARY Investment Plan 122.4 28.4 23.7 5.7 0.0 180.2 Innovation Initiatives 75.8 30.6 27.7 24.4 6.3 164.8 Total 198.2 59.0 51.4 30.1 6.3 345.0 Table 12: Investments in Future Directions Client Groups Actions/Initiatives 2003-2004 2004-2005 to 2005-2006 Individuals Implement the first wave of Web site upgrades in January 2003 and issue the next release in summer 2003 Launch the “My Account” Web page Conduct a 2002 filing year marketing campaign to promote electronic filing with a goal of increasing electronic filing to 50% by 2003-2004 Pursue opportunities with private-sector software vendors to promote e-commerce Finalize a strategy for Outreach and Education by mid-2003-2004 Expand the functionality of the “My Account” page Aggressively promote electronic filing Develop a more collaborative and co-ordinated approach to outreach programs and work with other departments and levels of government Small and Medium Enterprises Publish a checklist of requirements of other departments and governments early in 2003 Develop a consolidated plan for business outreach by fall 2003 Launch of “My Account” Web page in 2003 Develop a roll-out schedule in early 2003 to have all everyday transactions available on the Web by 2005 Increase the number of transactions that will be available on-line Establish units to handle the more complex cases of non-compliance Implement results of 2003-2004 consultations with the Department of Finance on our penalty structure Charities Develop and launch a designated charities portal and make information such as public information returns filed by charities available on the Web Make policy guidelines available on the Web by summer 2003 Hold the first meeting of the Charities Advisory Committee in spring 2003 Commence a charities audit pilot in 2003 using a risk management framework to target charities that break the rules Implement new management information systems in 2003 to improve the capacity to identify non-compliance and expedite cases Increase electronic access for charities in their dealings with the CCRA Collaborate with other federal departments and levels of government to make their information available through the charities portal Maintain active support for the Voluntary Sector Initiative and Joint Regulatory Table work Large Businesses Conduct pilot projects in Halifax, Toronto, and Calgary establishing Account Managers for 6 to 12 large corporations in spring 2003 Designate large business hubs in Halifax, Montréal, Ottawa, Toronto, Calgary, and Vancouver Implement new processes for issuing preliminary interpretations, an alert system to notify clients about questionable schemes, and a mechanism for declaring novel tax plans by end of 2003 Launch a large business portal by summer 2003 Commence the mandatory review of major actions that exceed a published performance standard or are noted in a service agreement Undertake a nationwide joint study with respect to the administration of capital taxes Build on the experience of the Account Manager pilots to make account managers available to all large businesses that want to enter into a service agreement Increase electronic services to provide the capacity for real-time interaction with large businesses Refine and expand the role of large business hubs to create areas of greater expertise Work with interested provinces to co-ordinate service delivery Tax Professionals Conduct the first full meeting of the Tax Professionals Advisory Committee in 2003 Launch an interim version of a tax professionals portal in spring 2003 Develop a Relationship Framework to establish and strengthen the CCRA’s relationship with tax professionals Upgrade the tax professionals portal Build on the Relationship Framework established in 2003-2004 to develop more effective means to serve our common clients Total Funding $40M $100M $125M Table 13: Investments in the Future Directions Foundation Initiatives Future Direction s Foundation ($M) Forecasted expenditures to date 2003-2004 2004-2005 2005-2006 Future Spending Total Estimated Cost Project Description INVESTMENT PLAN A&C Business Services Investment Envelope (A&C) 57.4 35.0 35.0 35.0 162.4 Redesign and enhancement of Other Levies Project, GST/HST Redesign, Business Number, T2 Development, Information Returns Redesign, Debit Cards, and E-File Modernization Business Integration and System Support (Compliance) 5.2 6.0 6.0 6.0 23.2 The Business Integration and System Support Initiative (BISSI) will provide integrated system tools for more effective management of compliance programs and for improved results and performance reporting Government On-line Phase 2 – 2002-2004 (A&C) 15.1 15.0 30.1 Increased accessibility to government services, lower compliance costs and better capacity for the CCRA to develop partnerships. ...