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Current CRA website
Taxpayer Relief Audit
According to TRC meeting minutes and TRSCD memoranda from 2005 and 2006, there was agreement that the existing governance structure had led to confusion over roles and responsibilities, and needed to be reviewed. ...
Current CRA website
2015-16 Departmental Performance Report
From 2004 to 2005, Mr. Bourke held the position of President of the Institute of Chartered Accountants of Alberta. ...
Current CRA website
Sustainable Development Performance Report 2012-2013
Figure 5: Trends in individual (T1) and business (T2) electronic tax filing between 2004 and 2011 Year T1 e-filing rate T2 e-filing rate 2004 45.20% 5.94% 2005 47.65% 10% 2006 50.67% 13.98% 2007 52.76% 18.06% 2008 55.11% 21.45% 2009 57.64% 28.51% 2010 60.01% 48.6% 2011 62.40% 61.4% 2012 64.37% 69.9% Electronic tax filing leads to considerable paper savings for the CRA and Canadian taxpayers. ...
Archived CRA website
ARCHIVED - Newfoundland and Labrador tax information for 2023
Line 58200 – Amount for infirm dependants age 18 or older You can claim up to $3,297 for each of your (or your spouse's or common-law partner's) dependent children or grandchildren born in 2005 or earlier who has an impairment in physical or mental functions. ...
Archived CRA website
ARCHIVED - New Brunswick tax information for 2023
Line 58200 – Amount for infirm dependants age 18 or older You can claim up to $5,431 for each of your (or your spouse's or common-law partner's) dependent children or grandchildren born in 2005 or earlier who has an impairment in physical or mental functions. ...
Current CRA website
Water Haulers
Water Haulers GST/HST Info Sheet GI-011 May 2025 This version replaces the one dated February 2005. ...
Current CRA website
International Tax Gap and Compliance Results for the Federal Personal Income Tax System
Figure 2 – Image description Number of T1135 Filers, 2004 to 2014 CALENDAR YEAR INDIVIDUAL ALL 2004 64,898 81,299 2005 69,499 87,657 2006 77,184 97,171 2007 86,862 109,654 2008 96,996 125,110 2009 105,383 136,742 2010 118,507 151,993 2011 138,977 177,496 2012 153,173 196,973 2013 183,681 235,745 2014 210,752 268,912 2.2.1 Results for Individuals In the 2014 tax year, 210,750 individuals filed Form T1135 reporting offshore assets with a total value of approximately $160 billion. ... The RPI was launched in 2005 and scaled up in 2016 to identify and respond to high-risk compliance issues involving high net worth individuals and their related economic entities. ... Under Canadian tax rules, there are three types of dividends: Eligible: any taxable dividend paid after 2005 to a Canadian resident by a Canadian corporation that has been designated by that corporation as an eligible dividend, Other than eligible: generally all other taxable dividends, and Capital dividends: tax-free dividends that represent, generally, the untaxed portion of capital gains earned at the corporate level. ...
Old website (cra-arc.gc.ca)
Info Source - Sources of Federal Government and Employee Information
Two years later, on December 12, 2005, legislation came into effect to legally change our name to Canada Revenue Agency (CRA). ...
Old website (cra-arc.gc.ca)
P-051R2 - Carrying on Business in Canada
Date of Revision April 29, 2005. This policy statement cancels P-051R1, dated March 8, 1999. ...
Old website (cra-arc.gc.ca)
Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act)
Date of Revision March 23, 2005 Legislative Reference Definition of “permanent establishment” in subsection 123(1) of the Act National Coding System File Number 11680-4 Effective Date January 1, 1991 for GST and April 1, 1997 for HST Table of Contents Issue Decision Fixed place of business through which supplies are made i) “Fixed place of business” ii) “Through which the particular person makes supplies” Fixed place of business of another person Electronic Commerce Examples Example No. 1 – Representative Office of a Foreign Bank Example No. 2 – Insurance Company Example No. 3 – Employee's home Example No. 4 – Travelling Salesperson Example No. 5 – Electronic commerce – Web site Example No. 6 – Electronic commerce – Web site hosting Example No. 7 – Electronic Commerce – Data Storage Example No. 8 – Electronic commerce – Digitized Products Example No. 9 – Storage of goods Example No. 10 – Leasing of Equipment Example No. 11 – Seabed Exploration Example No. 12 – Construction Example No. 13 – Dependent Agent Example No. 14 – Independent Agent Issue At issue is the meaning of the term “permanent establishment” as defined in subsection 123(1) of the Act. ...