Traduction de «Budgétisation basée sur l'exercice comptable » (Français → Anglais) :

As parliamentarians, do you realize the implications of going to accrual budgeting and accrual appropriations?

To ensure that resources are focused on the highest priorities linked to our mandate, Elections Canada completed a zero-based budgeting review in 2012-13.

(Return tabled) Question No. 479 Mr. Rodger Cuzner: With respect to the Canadian Revenue Agency’s (CRA) searchable charity database, and providing a detailed justification for any information that is not supplied: (a) when was the database created; (b) what was the initial cost to create the database; (c) how many staff were initially required to administer the database; (d) have there been any major upgrades to the database since it has been created, and, if so, (i) when, (ii) for what reason, (iii) at what total cost; (e) what is the annual cost to run and administer the searchable database, including, (i) staffing costs, (ii) technology costs, (iii) general administration costs, (iv) any other major costs for the fiscal years 2008-20 ...[+++]09, 2009-2010, 2010-2011; (f) to administer the database in fiscal year 2008-2009, 2009-2010, and 2010-2011, how many (i) staff positions were required, (ii) total employees were required; (g) how many charitable returns were filed with CRA for the fiscal years 2008-2009, 2009-2010, and 2010-2011; (h) what is the aggregate amount of all transactions and all disbursements, or book value in the case of investments and assets, in excess of $5,000 made by the CRA with respect to the functioning and administration of the charitable database, broken down individually by (i) name and address of payer and payee, (ii) purpose and description of the transaction, (iii) specific amount that has been paid or received or that is to be paid or received; (i) for all of the transactions referenced in subquestion (h), what is the breakdown of these transactions according to (i) disbursements for education and training activities, (ii) disbursements for general overhead, (iii) disbursements for administration, (iv) disbursements to employees and contractors including gross salary, stipends, periodic payments, benefits (including pension obligations), vehicles, bonuses, gifts, service credits, lump sum payments, and other forms of remuneration; ...

In terms of the implementation of the agreement and Bill C-24, no mention was ever made of how, in the case of companies.Since 2002, in keeping with a generally accepted accounting and taxation principle, charges paid have presumably been tax deductible in the current fiscal year.

1. The data to apply to the headcount of staff and the financial amounts are those relating to the latest approved accounting period and calculated on an annual basis.

the deduction from the flat-rate tonnage-based tax of losses in respect of other divisions which could not have been deducted from the profits of any other division of the company for the financial year in question;