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Telephone enquiries in which clients who get into the automated call distributor hang-up before reaching an agent. Hang-ups result from the queue voice message providing the caller with sufficient information, or the caller not wanting to wait any longer.
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The method by which revenues and expense transactions are recorded for the period in which they are considered to have been earned and incurred.
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A measure of the percentage of callers who are connected to our telephone service and reach the voice message.
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The reversal of a penalty or interest that has already been assessed.
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Adherence to the law. Total compliance with tax laws includes filing, registration, remittance and reporting for taxes and benefits in a voluntary, accurate and timely manner.
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Consolidated Revenue Fund
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The Canadian Government bank account that must be used by all departments and agencies. All deposits and all payments must be credited or charged to the Consolidated Revenue Fund through the Receiver General.
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General term to designate a dispute, objection, or appeal to the Minister made by or on behalf of a client, related to a CRA decision.
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Meets the requirements to qualify to receive a specific payment/credit
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Actions taken by the CRA to identify and correct cases of non-compliance.
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The amount due to an entitled person for a specific period.
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The CRA has identified five intermediate-level expected outcomes that provide a measure of our success in achieving our strategic outcomes. Each of our business lines contributes to one or more of these outcomes.
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Clear and measurable statements of what the CRA expects to achieve over the planning period, against which our performance will be assessed and reported.
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Legislation introduced in the early 1990s that provides relief (e.g., forgiveness of interest and penalties) to clients in specific circumstances beyond their control.
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Total fiscal impact is additional tax identified through our compliance activities and includes federal and provincial tax (excluding Québec), federal tax refund offset or reduced, interest and penalties, and present value of future tax assessable.
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A comprehensive term that denotes the institutions and processes by which people are governed.
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A method of recording expenses and revenues, that includes payables or receivables at year-end--even though cash may not have been exchanged.
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A file that is awaiting a court decision, a related file that is pending, a file that is awaiting an opinion from a headquarters appeals office, or (with respect to CPP/EI and tax issues), a file that has been referred to a specialized CPP/EI group of appeals for an opinion.
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The actual activities, products, or services produced by carrying out a program or an initiative.
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How well an organization, program, etc., is achieving its planned results measured against expected results.
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The expression of the likelihood of an event to occur that has the potential to impact the achievement of an organization's objectives. Risk is managed by a systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, acting on, and communicating risk issues.
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A public statement about the level of performance the CRA is committed to, and that Canadians can reasonably expect to encounter.
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This outcome describes the difference an organization is mandated to make that provide long-term benefits to Canadians.
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The method by which provinces and territories define the tax rate schedules that they will apply directly to taxable income.
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Economic activity that is neither reported or recorded. Thus payment of due taxes is avoided
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Voluntary Disclosure Program
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Provides clients with the opportunity to correct any past errors or omissions, and to report, without penalty, their tax obligations to the CRA.
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When penalties or interest have not yet been charged, a decision is made not to charge the amount, either at the client's request or at the CRA's own initiative.
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Uncollectable taxes that are deleted from active inventory of accounts receivable, after the CRA has taken all reasonable collection action, and exhausted all possible means of collection.
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