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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. ...
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Employment Equity at the Canada Revenue Agency
These rates are calculated from figures based on the total Canadian workforce, including persons aged 15 years and over who worked anytime between January 1, 2005, and May 16, 2006. ...
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Board of Management Oversight Framework - Assessment of Performance 2010-2011
Sources of Evidence EC Succession Plans and Learning and Development Plans per branch and region Agency Strategic Workforce Plan 2010‑2011 to 2012‑2013 Deck: CRA Workforce and Demographics Indicators: An Overview for 2005 to 2010 Performance Management Report as of November 24, 2010 Corporate Business Plan 2010‑13 Agency Strategic Workforce Plan 2010‑13 Optimizing Organizational Performance Through an Effective Workforce Discussion Paper 3. ...
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Departmental Performance Reports - 2011-2012 Departmental Performance Reports - Greening government operations
Greening government operations Previous page Next page Greenhouse gas emissions target 8.5 The federal government will take action now to reduce levels of greenhouse gas emissions from its operations to match the national target of 17% below 2005 by 2020. ...
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Sustainable Development Strategy 2004-2007
SD Strategy 2001-2004 SD Strategy 2004-2007 Improvement Partial electronic performance reporting and monitoring systems for the Sustainable Development Strategy Full electronic performance reporting and monitoring systems for the Sustainable Development Strategy and the Environmental Management System Use of technology to strengthen performance reporting process for the Sustainable Development Strategy and the Environmental Management System Ad-hoc integration of sustainable development considerations into key corporate management tools Systematic integration of sustainable development criteria into key corporate management tools Refine definitions and provide better tools and support to integrate sustainable development into programs, policies and plans Developed sustainable development line of enquiry for internal audits Develop audit program to support sustainable development line of enquiry for internal audits Develop an audit program and procedures to capture more sustainable development information from internal audits Objective 4.1 Monitor, measure, and report our sustainable development progress Target 4.1.1 Implement a national online data management system for the SD Strategy 2004-2007 by March 31, 2005 Performance indicator: Timely sustainable development reports Performance measure: Meet reporting timelines of the CRA and the Commissioner of the Environment and Sustainable Development Data collection method: Assessment of the data management system Target 4.1.2 Develop and improve upon the CRA's Environmental Management System by March 31, 2006 Performance indicator: System improvement completed as scheduled Performance measure: Timely reporting of Environmental Management Program targets Data collection method: Environmental Management Program reports and audit results Target 4.1.3 Update the Sustainable Development Strategy for 2007-2011 by December 31, 2006 Performance indicator: Percentage of recommendations addressed from the internal audit of the SD Strategy 2004-2007; and the SD Strategy 2007-2011 tabled in the House of Commons Performance measure: Favourable review of the SD Strategy by the Commissioner of Environment and Sustainable Development (CESD) Data collection method: Assessment by the CESD and audit Objective 4.2 Assess the economic, social, and environmental effects of our programs, policies and plans Target 4.2.1 Integrate sustainability criteria into the CRA programs, policies, and business plans, by March 31, 2007 Performance indicator: Sustainability criteria defined and included in key templates, guidelines, planning tools, etc. ...
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Definition of Selected Listed Financial Institution
Footnotes Footnote 1 The definition of “pooled fund trust” was repealed from the Income Tax Regulations on June 29, 2005. ...
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2012-2013 Annual Report to Parliament on the Administration of the Access to Information Act
The report acknowledges that the number of pages that needed to be reviewed by ATIP analysts responding to a request more than tripled since 2005, but the number of employees assigned to this task increased only moderately. ...
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2012-2013 Annual Report to Parliament on the Administration of the Privacy Act
The report acknowledges that the number of pages that needed to be reviewed by ATIP analysts responding to a request more than tripled since 2005, but the number of employees assigned to this task increased only moderately. ...
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Guidance CG-001, Upholding Human Rights and Charitable Registration
For example, the United States recognizes "defending human and civil rights secured by law" as a charitable purpose. 4 In the United Kingdom, the advancement of human rights was added as a charitable purpose through statutory changes to the Charity & Trustee Investment (Scotland) Act 2005, the Charities Act 2006 in England and Wales, and the Charities Act (Northern Ireland) 2008. ...
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Policy statement CPS-023, Applicants assisting ethnocultural communities
Applicants assisting ethnocultural communities Policy statement Reference number CPS-023 Effective date June 30, 2005 Table of contents A. ...