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Expectation (a): Financial Management – The Board must assure itself that the Agency has and follows the appropriate control framework for the management of its financial resources. ... Expectation (e): Information Technology – The Board must assure itself that the Agency adequately plans and invests in its IT resources to ensure they support the achievement of its business goals. ... Expectation (f): Information Technology – The Board must assure itself that the Agency adequately manages and safeguards its IT resources to ensure they support the achievement of its business goals. ...

Tax Status of a Natural Resource Lease Payment 'Expense' Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. GST/HST Policy Statement P-105R DATE OF ISSUE October 27, 1993 Revised January 13, 1999 SUBJECT TAX STATUS OF A NATURAL RESOURCE LEASE PAYMENT "EXPENSE" LEGISLATIVE REFERENCE(S) Subsection 162(1) of the Excise Tax Act (ETA) NATIONAL CODING SYSTEM FILE NUMBER(S) 11667-5, 11725-1, and 11725-8 EFFECTIVE DATE January 1, 1991 for GST April 1, 1997 for HST TEXT The lessee of a resource property ("lessee") enters into an agreement with a drilling and well servicing contractor to have the contractor drill and complete a well on the resource site. ... Once the agreement is completed, even though the lessee does not assign the lease for the property to the contractor, the contractor will be billed directly by the lessor of the property for the lease payment for the resource property. ...

Resources for charities about political activities The Canada Revenue Agency (CRA) has developed a series of webpages to help charities that undertake political activities to understand and comply with the rules regarding these activities. ... For information on the political activities audit program and its results, go to: Charities Program Update – 2015 Political activities section in the Report on the Charities Program 2015-2016 Video series: Charities and their participation in political activities Video 1: Overview of political activities for charities Video 1: Overview of political activities for charities Transcript All segments in the series Related recorded webinar series: Political activities Topics Political activities self-assessment tool Policy statement CPS-022 Consultation process 2016 to 2017 Reporting requirements Rules & regulations Partisan activities Charitable vs. political activities Representatives on their own time Accountability Representations to government Questions & answers A Political Activities PowerPoint Presentation is available upon request. ...

Other government resources for donors Federal government Provincial and territorial government Federal government Canada Gazette The official newspaper of the Government of Canada, which Canadians can use to access the laws and regulations that govern their daily lives Canada's Office of Consumer Affairs (OCA) Protect yourself from telephone and debit card fraud Canadian Anti-Fraud Centre Fraud types, protect yourself, report an incident Canadian Consumer Handbook Tips, questions, and advice on consumers' rights Consumer Information Tools, services, and information on consumer issues Competition Bureau Fraud: Recognize it. ... Financial Consumer Agency of Canada Protect yourself and your financial information from fraud National Do Not Call List A nationwide registry that lets Canadians reduce the number of unsolicited telemarketing calls they receive Royal Canadian Mounted Police Advice on making wise donation choices Provincial and territorial government Alberta Government of Alberta: Nonprofit/Voluntary Organizations Service Alberta: Charitable Organizations British Columbia Government of British Columbia: Donating to Charities Manitoba Charitable & Non-Profit Organization Fund Raising Activities in Manitoba Government of Manitoba Manitoba Consumer Affairs Tips for Charitable Giving in Manitoba New Brunswick Healthy and Inclusive Communities: Community Non-profit Organizations Financial and Consumer Services Commission Newfoundland and Labrador Government of Newfoundland and Labrador: Voluntary and Non-Profit Secretariat Service NL: Consumer Affairs Northwest Territories Government of Northwest Territories Northwest Territories Municipal and Community Affairs: Consumer Protection Nova Scotia Giving to charity: A Donor's Guide Government of Nova Scotia Access Nova Scotia Consumer Awareness Nunavut Government of Nunavut Nunavut Consumer Affairs Ontario Ministry of Citizenship and Immigration: Volunteerism Ministry of Consumer Services: Charity Scams Ministry of the Attorney General: Charities Prince Edward Island Department of Environment, Labour, and Justice: Consumer Services Government of Prince Edward Island Quebec Educaloi: Introduction to Registered Charities Revenu Québec: Donations and Gifts Services Québec: Crédit d'impôt pour dons de bienfaisance et autres dons (in french only) Saskatchewan Ministry of Justice: Making charitable donations Yukon Government of Yukon Department of Community Services: Consumer Services Date modified: 2016-04-20 ...

Tax resources for the 2015 Pan Am and Parapan Am Games Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Here are some resources to help you understand your tax obligations. For businesses Business Registration Online Information about registering your business for a Business Number, as well as for four program accounts: corporation income tax; goods and services tax/harmonized sales tax (GST/HST); payroll; and import-export. Information about Goods and Services Tax/Harmonized Sales Tax (GST/HST) General information about the GST/HST and other related topics Businesses – International and non-resident taxes Information on payments to non-residents and rendering services in Canada NR4 Non-Resident Tax Withholding, Remitting, and Reporting A guide explaining how and when to withhold non-resident tax, how to remit it, and how to file a return Videos and recorded webinars Helpful video resources on business-related topics For individuals Employee or Self-employed? ...

External resources for charities Organizations offering education and training Local sources of help and support Provincial and territorial governments Organizations offering education and training These organizations have information on a variety of topics, including requirements and obligations of charitable registration, fundraising practices, receipting, books and records, and more. ... Alberta Alberta Culture and Tourism: Community and Voluntary Services Alberta Gaming and Liquor Commission: Gaming for Charities Government of Alberta: Nonprofit/Voluntary Organizations Service Alberta: Charitable & Non-profit Organizations British Columbia B.C. ...

Human Resources Committee charter 1. Mandate 1.1 The mandate of the Human Resources Committee of the Board of Management (hereafter "the Committee") is to assist the Board of Management ("the Board") in fulfilling its oversight responsibilities by reviewing the management of human resources within the Agency and providing recommendations and advice on the Agency's human resources management strategies, initiatives, and policies. 2. ... Responsibilities and duties 3.1 To fulfill the mandate bestowed upon it by the Board, the Committee will: review and monitor the development of the Agency's human resources management strategy to determine whether human resources plans and initiatives will enable the Agency to achieve its strategic objectives; review and monitor the processes in place for succession planning within the Agency; review and, when appropriate, recommend to the Board approval of the Agency's human resources policies; review the Agency's negotiating mandate, collective bargaining process, and collective agreements, and when appropriate, recommend their approval to the Board; review the terms and conditions of employment for executives and non-represented employees, and may recommend the approval of same to the Board; review and make recommendations to the Board on the Agency's compliance with legislative requirements in areas dealing with human resources management such as the Canada Labour Code, the Official Languages Act, and the Employment Equity Act; review investments and strategies for employee training, education, and development; develop a Human Resources Committee work plan on an annual basis, identifying priorities and objectives; and undertake any other duties the Board may delegate to the Committee. 3.2 In discharging its duties under this mandate, each member of the Committee shall be obliged to exercise the care, diligence and skill a reasonable person would exercise in comparable circumstances. 3.3 In discharging its duties under this mandate, the Committee may seek and rely in good faith upon any report of a lawyer, accountant, an officer of the Agency or any other person whose profession provides credibility to the statement made by such person. 4. ... Directors, who are not members of the Committee, may attend the in camera sessions as observers, upon consent of the Committee Chair Finally, the Chair of the Committee may adopt any combination of in camera sessions as he/she may deem appropriate Section 7.1 of the Board of Management Governance Manual, "Meeting Modalities", defines and describes the procedures for closed and in camera meetings / sessions. 4.2 Absence of Committee Chair In the absence of the Committee Chair, the Committee Vice-Chair will act as Chair. 4.3 Secretary Unless the Committee specifies otherwise, the Corporate Secretary will act as Secretary for all meetings of the Committee. 4.4 Reporting to the Board The Committee, through its Chair, will report to the Board, in an abridged manner, on the day following the regularly scheduled Committee meetings while ensuring the following elements are included in the report: giving an overview of items discussed; inviting comments or questions from other Board members; and bringing any recommendations and/or decisions for the Board. 4.5 Minutes Minutes of each meeting of the Committee will be prepared by the Secretary or his or her staff and provided to members for review and approval at the next in-person meeting of the Committee. 4.6 Reading material Reading material for each Committee meeting will be available in both official languages and provided to Committee members by the Corporate Secretary far enough in advance of the scheduled Committee meeting as will allow members sufficient time to review the material. ...

Resources Committee charter 1. Mandate 1.1 The mandate of the Resources Committee of the Board of Management (hereafter "the Committee") is to assist the Board of Management ("the Board") in fulfilling its oversight responsibilities by reviewing the Agency's operating and capital budgets and overseeing the development of its administrative management frameworks, strategies, policies and practices for the management of funds, real property, contracts, equipment, information, information technology, and sustainable development. 2. ... Responsibilities and duties 3.1 To fulfill the mandate bestowed upon it by the Board, the Committee will: review the Agency's operating and capital budgets, and plans for capital investment; approve, and continually review through regular progress updates, all Agency major project plans whose lifecycle development costs are anticipated to exceed $20 million; review and provide input to the development of the Agency's financial and administrative strategies and initiatives; review regular reports on contracting activities and receive assurances the Agency's contracting policies have been adhered to in the conduct and/or review of these activities; review and, when appropriate, recommend to the Board approval of the Agency's administrative management frameworks, strategies, policies and practices (with the exception of human resources), in such areas as the management of funds, real property, contracts, information, and information technology; oversee the development of the Agency's Sustainable Development Strategy; develop a Resources Committee work plan on an annual basis, identifying priorities and objectives; and undertake any other duties the Board may delegate to the Committee. 3.2 In discharging its duties under this mandate, each member of the Committee shall be obliged to exercise the care, diligence and skill a reasonable person would exercise in comparable circumstances. 3.3 In discharging its duties under this mandate, the Committee may seek and rely in good faith upon any report of a lawyer, accountant, an officer of the Agency or any other person whose profession provides credibility to the statement made by such person. 4. ... Section 7.1 of the Board of Management Governance Manual, "Meeting Modalities", defines and describes the procedures for closed and in camera meetings / sessions. 4.2 Absence of Committee Chair In the absence of the Committee Chair, the Committee Vice-Chair will act as Chair. 4.3 Secretary Unless the Committee specifies otherwise, the Corporate Secretary will act as Secretary for all meetings of the Committee. 4.4 Reporting to the Board The Committee, through its Chair, will report to the Board, in an abridged manner, on the day following the regularly scheduled Committee meetings while ensuring the following elements are included in the report: giving an overview of the items discussed; inviting comments or questions from other Board members; and bringing any recommendations and/or decisions for Board. 4.5 Minutes Minutes of each meeting of the Committee will be prepared by the Secretary and provided to members for review and approval at the next in-person meeting of the Committee. 4.6 Reading material Reading material for each Committee meeting will be available in both official languages and provided to Committee members by the Corporate Secretary far enough in advance of the scheduled Committee meeting as to allow members sufficient time to review the material. ...

Update August 13, 2015 ¶1.9 has been revised to specify that the clean energy generation and energy conservation equipment must be situated in Canada. ¶1.10 has been revised to include a link to technical information available on the Natural Resources Canada website. ... The reference to subsection 66(1), Canadian exploration and development expenses, has been removed as it is restricted to resource expenses incurred before May 7, 1974. ... These amendments added references to sections 66.21 (foreign resource expenses) and 66.7(successor rules). ...

T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return On this page... ... First year: 10% × $780,000 = $78,000 $78,000 ÷ 2 = $39,000 CCA (half-year rule) Second year: $780,000 − $39,000 = $741,000 (undepreciated capital cost) $741,000 × 10% = $74,100 CCA Third year: $741,000 − $74,100 = $666,900 (undepreciated capital cost) $666,900 × 10% = $66,690 CCA And so on for the following years. ... Canadian oil and gas property expenses; depletion; foreign exploration and development expenses; specified foreign exploration and development expenses; or foreign resource expenses. ...