Money withheld from an individual's paycheck and remitted to another party, usually a creditor. When reporting taxable income, you must include the amounts garnisheed from your wages.
A legal trust registered with the Canada Revenue Agency and used to save for retirement. RRSP contributions are tax deductible and taxes are deferred until the money is withdrawn. An RRSP can contain stocks, bonds, mutual funds, GICs, contracts and even mortgage-backed equity. RRSPs have two main tax advantages:1. Contributors deduct contributions against their income. For example, if a contributor's tax rate is 40%, every $100 he or she invests in an RRSP will save that person $40 in taxes, up to his or her contribution limit.2. The growth of RRSP investments is tax sheltered. Unlike with non-RRSP investments, returns are exempt from any capital-gains tax, dividend tax or income tax. This means that investments under RRSPs compound at a pretax rate. |||In effect, RRSP contributors delay the payment of taxes until retirement, when their marginal tax rate will be lower than during their working years. The Government of Canada has provided this tax deferral to Canadians to encourage retirement savings, which will help the population to rely less on the Canadian Pension Plan to fund retirement.
A type of electronic commerce that employs social media to promote online transactions. Social commerce employs such tools as shared pick lists and ratings posted by previous users to assist online buyers with their transactions. It also encompasses other social shopping tools, such as forums and communities that allow buyers and sellers to discuss their online shopping experiences and compare transactional information. Social commerce was first introduced by Yahoo! in November,2005. The concept was developed to enable online shoppers to obtain reliable advice and support from online experts regarding their transactions. Social commerce is separated by some from social shopping; the former is the collaboration of online vendors while the latter is the networking of online shoppers.
A type of order that will be submitted or canceled if set criteria are met, which are defined by the trader/investor entering the order. This allows for a greater customization of the order to meet the specific needs of the investor. Taobiz explains Conditional Order For example, say an investor enters a limit order to buy shares at $45, but only once the shares have first reached $50 (confirming a breakout). The limit order at $45 will be submitted to the brokerage firm only once the shares have reached the $50 price. Conditional orders allow traders to enter into a trade without having to constantly monitor the market, allowing them to be as fast as the market.
什么是临时反倾销措施 临时反倾销措施是指,进口方主管机构经过调查,初步认定被指控产品存在倾销,并对国内同类产业造成损害,据此可以依据WTO所规定的程序进行调查,在全部调查结束之前,采取临时性的反倾销措施,以防止在调查期间国内产业继续受到损害。 临时反倾销措施的形式 临时反倾销措施有两种形式:一是征收临时反倾销税;二是要求提供现金保证金、保函或者其他形式的担保。征收临时反倾销税,由商务部提出建议,国务院关税税则委员会根据其建议作出决定,由商务部予以公告。要求提供现金保证金、保函或者其他形式的担保,由商务部作出决定并予以公告。海关自公告实施之日起执行。临时反倾销措施实施的期限,自临时反倾销措施决定公告规定实施之日起,不超过4个月;在特殊情形下,可以延长至9个月。 相关条目 反倾销倾销
募集设立又称“渐次设立”或“复杂设立”,是指发起人只认购公司股份或首期发行股份的一部分,其余部分对外募集而设立公司的方式。我国公司法第78条第3款规定:“募集设立,是指由发起人认购公司应发行股份的一部分,其余股份向社会公开募集或者向特定对象募集而设立公司。”所以,募集设立既可以是通过向社会公开发行股票的方式设立,也可以是通过向特定对象发行股票的方式而设立。这种方式只为股份有限公司设立之方式。由于募集设立的股份有限公司资本规模较大,涉及众多投资者的利益,故各国公司法均对其设立程序严格限制。如为防止发起人完全凭借他人资本设立公司,损害一般投资者的利益,各国大都规定了发起人认购的股份在公司股本总数中应占的比例。我国的规定比例是35%。 公司法第七十九条 设立股份有限公司,应当有二人以上二百人以下为发起人,其中须有半数以上的发起人在中国境内有住所。 证券法第十条 公开发行证券,必须符合法律、行政法规规定的条件,并依法报经国务院证券监督管理机构或者国务院授权的部门核准; 未经依法核准,任何单位和个人不得公开发行证券。 有下列情形之一的,为公开发行: (一)向不特定对象发行证券的; (二)向特定对象发行证券累计超过二百人的(超过200人的,就是募集式设立;低于200人的,就是发起式设立); (三)法律、行政法规规定的其他发行行为。 综合以上条款,可见向特定对象发行证券累计超过二百人设立公司的,肯定是募集式设立;
A retirement fund similar to an annuity contract that pays out income to a beneficiary or a number of beneficiaries. To fund their retirement, RRSP holders often roll over their RRSPs into an RRIF. RRIF payouts are considered a part of the beneficiary's normal income and are taxed as such by the Canadian Revenue Agency in the year that the beneficiary receives payouts. The organization or company that holds the RRIF is known as the carrier of the plan. Carriers can be insurance companies, banks or any kind of licensed financial intermediary. The Government of Canada is not the carrier for RRIFs; it merely registers them for tax purposes. |||The RRIF plan is designed to provide people with a constant income flow through retirement from the savings in their RRSPs. RRSPs must be rolled over by the time the contributor reaches age 69, but by converting an RRSP into an RRIF, people can keep their investments under a form of tax shelter, while still having the chance to allocate assets according to contributor specifications.
A move against the direction or trend of the broad market. Contra market securities and sectors tend to have a negative correlation with the broader market index and general economy; when the economy suffers, these segments thrive and vice versa. Taobiz explains Contra Market A contra market stock or sector is one that does well in bear markets and underperforms in bull markets. For example, defensive stocks - so called because of their relative immunity to economic cycles - such as large pharmaceuticals and utilities may outperform during bear markets because of their stable revenues and cash flows. However, they may fare less well during strong markets when investors favor riskier stocks. "Safe haven" securities such as U.S. Treasuries and gold, which have the greatest appeal during economic turmoil, are also classic examples of contra market plays.