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Return to footnote 1 referrer Footnote 2 The Manager Self-Service (MSS) is a computer application linked to the CRA Corporate Administration System (CAS), which supports all of the Agency’s financial, materiel, administration, human resources and payroll functions. ...

By reallocating resources to strengthen service and increase caller accessibility in 2008-2009, our results improved significantly over the previous year. ...

The transfer price is calculated as follows: Calculation of mark-up under the arm's length agreements: Direct costs $ 1,000 Indirect costs (50% × $1,000) 500------- Total costs $ 1,500 ==== Mark-up 10% $ 150 ==== Price $ 1,650 ==== Calculation of mark-up under the arm's length agreements using restated costs: Direct costs $ 1,000 Indirect costs (45% × $1,000) 450------- Total costs $ 1,450 ==== Price established above $ 1,650 ==== Mark-up based on restated costs ($1,650- $1,450) $ 200 ==== Gross mark-up based on restated costs ($200/$1,450) 13.8% ==== Calculation of the arm's length transfer price: Canco's direct costs related to Usco contract $ 900 Add: Indirect costs (45% × $900) 405 Mark-up (13.8% × ($900 + 405)) 180------- Transfer price $ 1,485 ==== 85. ... However, given the foregoing assumption, the residual profit in this example would be split as follows: Based on proportionate development costs: Canco's share of residual profit [100/(100 + 50)] × $150 $ 100 === Usco's share of residual profit [50/(100 + 50)] × $150 $ 50 === Canco's transfer price is calculated as follows: Manufacturing costs $ 200 Development costs 100 Operating costs 50 Routine 10% return on manufacturing costs 20 Share of residual profit 100------ Transfer price $ 470 ==== 103. ... However, participants may also pool their resources to acquire any type of centralized services (e.g., accounting, computer technical support, human resources, or the development of an advertising campaign common to the participants' markets). 123. ...

GST/HST Incremental Federal Rebate for Municipalities Report- January 1, 2008 to December 31, 2008- Nova Scotia Legal Name City Postal Code Payment Amount ALBRO COURT HOUSING CO-OPERATIVE LIMITED Dartmouth B3A $496.91 ALDERWOOD REST HOME BADDECK B0E $16,985.56 ALMA FIRE DEPARTMENT WESTVILLE B0K $14,448.92 ANNAPOLIS DISTRICT PLANNING COMMISSION BRIDGETOWN B0S $901.05 ANNAPOLIS ROYAL FIRE DEPT ANNAPOLIS ROYAL B0S $2,094.06 ANNAPOLIS VALLEY HOUSING AUTHORITY NEW MINAS B4N $113,299.39 ANNAPOLIS VALLEY REGIONAL LIBRARY BRIDGETOWN B0S $6,627.78 ANTIGONISH REGIONAL DEVELOPMENT AUTHORITY ANTIGONISH B2G $1,940.97 BARNEY'S RIVER VOLUNTEER FIRE DEPARTMENT BARNEY'S RIVER B0K $1,436.76 BARRINGTON 7-E VOLUNTEER FIRE DEPARTMENT SHELBURNE COUNTY B0W $507.75 BATESTON VOLUNTEER FIRE DEPARTMENT BATESTON B1C $338.36 BAY SIDE HOME CORPORATION BARRINGTON B0W $13,965.37 BEAR RIVER VOLUNTEER FIRE DEPARTMENT BEAR RIVER B0S $4,622.48 BEAVERBANK WATER SUPPLY LIMITED LOWER SACKVILLE B4C $3,144.56 BIRCH GROVE VOLUNTEER FIRE DEPT BIRCHGROVE B1B $103.18 BLOCKHOUSE AND DISTRICT FIRE DEPARTMENT BLOCKHOUSE B0J $3,477.11 BOISDALE VOLUNTEER FIRE DEPARTMENT BOISDALE B1Y $303.09 BRAEMORE HOME CORPORATION SYDNEY B1P $20,312.00 CANSO SEASIDE MANOR CANSO B0H $3,948.17 CAPE BRETON COUNTY ECONOMIC DEVELOPMENT AUTHORITY SYDNEY B1S $10,514.30 CAPE BRETON ISLAND HOUSING AUTHORITY SYDNEY B1P $253,988.64 CAPE BRETON REGIONAL LIBRARY BOARD SYDNEY B1P $6,830.19 CAPE BRETON REGIONAL MUNICIPALITY SYDNEY B1P $1,348,332.94 CARLETON VOLUNTEER FIRE DEPARTMENT YARMOUTH COUNTY B0W $302.32 CENTRAL HIGHLANDS ASSOCIATION OF THE DISABLED NEW GLASGOW B2H $746.57 CHARLESTON VOLUNTEER FIRE DEPARTMENT MILL VILLAGE B0J $526.60 CHESTER BASIN FIRE COMMISSIONERS CHESTER BASIN B0J $985.75 CHETICAMP VOLUNTARY FIRE DEPARTMENT CHETICAMP B0E $1,909.93 CITY OF HALIFAX NON-PROFIT HOUSING SOCIETY HALIFAX B3K $7,291.22 COBEQUID DISTRICT FIRE BRIGADE Lower Truro B6L $4,359.16 COBEQUID HOUSING AUTHORITY NEW GLASGOW B2H $133,627.61 COLCHESTER REGIONAL DEVELOPMENT AGENCY TRURO B2N $14,583.65 COLCHESTER-EAST HANTS REGIONAL LIBRARY TRURO B2N $6,146.07 COMMISSION FOR FIRE PROTECTION THE DISTRICT OF WESTERN SHORE Western Shore B0J $12,334.10 COMMISSIONERS FOR FIRE PROTECTION FOR BLANDFORD DISTRICT NO 1 BLANDFORD B0J $1,921.64 CORPORATION OF TOWN OF HANTSPORT HANTSPORT B0P $30,958.52 COXHEATH VOLUNTEER FIRE DEPARTMENT Sydney B1P $4,270.10 CROSSROADS HOUSING CO-OPERATIVE LOWER SACKVILLE B4E $523.64 CUMBERLAND JOINT SERVICES MANAGEMENT AUTHORITY AMHERST B4H $11,088.03 CUMBERLAND REGIONAL LIBRARY BOARD AMHERST B4H $3,672.25 CUMBERLAND SENIOR CARE CORPORATION PUGWASH B0K $8,559.41 DARTMOUTH NON-PROFIT HOUSING SOCIETY DARTMOUTH B2Y $10,114.03 DAYSPRING & DISTRICT FIRE DEPARTMENT BRIDGEWATER B4V $1,358.85 DIGBY TOWN AND MUNICIPAL HOUSING CORPORATION DIGBY B0V $23,490.13 DONKIN VOLUNTEER FIRE DEPARTMENT DONKIN B1A $1,350.09 EAST BAY VOLUNTEER FIRE DEPARTMENT EAST BAY B1J $615.41 EAST RIVER VALLEY FIRE DEPARTMENT EUREKA B0K $852.47 EASTERN COUNTIES REGIONAL LIBRARY MULGRAVE B0E $3,015.65 EASTERN DISTRICT PLANNING COMMISSION PORT HAWKESBURY B9A $3,922.96 EASTERN MAINLAND HOUSING AUTHORITY NEW GLASGOW B2H $134,378.03 ELMSDALE FIRE & EMERGENCY SERVICES ASSOCIATION ELMSDALE B2S $1,730.32 ENFIELD VOLUNTEER FIRE DEPARTMENT ENFIELD B2T $8,307.32 EUREKA FIRE DEPARTMENT HOPEWELL B0K $1,174.94 EVANGELINE COURTS HOUSING CO-OPERATIVE LIMITED WOLFVILLE B4P $2,737.76 FIRE PROTECTION COMMISSIONERS FOR THE DISTRICT OF BERWICK BERWICK B0P $4,043.05 FIRE PROTECTION COMMISSIONERS FOR THE DISTRICT OF CORNWALL MAHONE BAY B0J $575.05 FRAMBOISE-FOURCHU VOLUNTEER FIRE DEPARTMENT FRAMBOISE B2J $306.93 GRAND LAKE ROAD VOLUNTEER FIRE DEPARTMENT SYDNEY B1P $14,215.43 GREAT VILLAGE & DISTRICT FIRE COMMISSION GREAT VILLAGE COL CO B0M $894.77 GREENFIELD & DISTRICT FIRE DEPARTMENT GREENFIELD B0T $1,073.60 GREENWICH FIRE COMMISSIONERS WOLFVILLE B4P $4,239.63 GUYSBOROUGH COUNTY REGIONAL DEVELOPMENT AUTHORITY GUYSBOROUGH B0H $7,708.91 HALIFAX REGIONAL LIBRARY BOARD DARTMOUTH B2Y $63,105.42 HALIFAX REGIONAL MUNICIPALITY HALIFAX B3J $6,479,764.18 HALIFAX REGIONAL WATER COMMISSION HALIFAX B3K $643,496.21 HANTS COUNTY RESIDENCE FOR SENIOR CITIZENS WINDSOR B0N $17,557.60 HANTS REGIONAL DEVELOPMENT AUTHORITY Shubenacadie B0N $4,635.03 HARBOUR FIRE DEPARTMENT BARRINGTON B0W $1,756.36 HEBBS CROSS FIRE DEPTARTMENT Hebbs Cross B4V $847.19 HEBBVILLE FIRE DEPT BRIDGEWATER B4V $2,120.23 HIGHLAND MANOR MUNICIPAL HOUSING CORPORATION NEIL'S HARBOUR B0C $8,111.26 HILDEN FIRE BRIGADE BROOKFIELD COL CO B0N $2,860.48 INDIAN POINT FIRE DEPARTMENT MAHONE BAY B0J $1,512.43 IONA VOLUNTEER FIRE DEPARTMENT IONA B2C $299.44 ISLAND & BARRINGTON PASSAGE FIRE DEPARTMENT McGray's Post Office B0W $2,864.95 ISLAND'S AND DISTRICT VOLUNTEER FIRE DEPARTMENT "TRUSKET, YARMOUTH CO " B0W $1,796.98 JUDIQUE VOLUNTEER FIRE DEPARTMENT JUDIQUE B0E $460.52 KENTVILLE VOLUNTEER FIRE DEPARTMENT KENTVILLE B4N $21,413.45 KINGS COUNTY SENIOR CITIZENS HOME BERWICK B0P $31,810.62 KINGS PARA-TRANSIT SOCIETY KENTVILLE B4N $5,110.45 KINGS TRANSIT AUTHORITY KENTVILLE B4N $26,305.90 KINGSTON DISTRICT FIRE COMMISSION KINGSTON B0P $19,183.42 LAHAVE & DISTRICT FIRE DEPARTMENT LAHAVE B0R $1,922.06 LAKE AINSLIE VOLUNTEER FIRE DEPARTMENT WHYCOCOMAGH B0E $519.37 LAKES AND DISTRICT FIRE DEPARTMENT YARMOUTH CO B0W $379.98 LAWRENCETOWN & DISTRICT FIRE DEPARTMENT LAWRENCETOWN B0S $5,367.17 LEMOINE VOLUNTEER FIRE DEPARTMENT ST. ... " B0S $1,332.28 NOEL & DISTRICT VOLUNTEER FIRE DEPARTMENT NOEL B0N $1,633.41 NORTH QUEENS FIRE ASSOCIATION "CALEDONIA, QUEENS CO. " B0T $1,795.45 NORTH SHORE VOLUNTARY FIRE DEPARTMENT ANTIGONISH B2G $1,450.19 NORTHFIELD AND DISTRICT FIRE DEPARTMENT West Northfield B4V $3,090.49 NORTHSIDE EAST BAY VOLUNTEER FIRE DEPT NORTH SIDE EAST BAY B1J $797.38 OAKHILL AND DISTRICT FIRE DEPARTMENT BRIDGEWATER B4V $3,810.68 ONSLOW BELMONT FIRE BRIGADE TRURO B2N $7,554.09 P & R MACLEAN WATER & TRUCKING LIMITED COLE HARBOUR B2V $3,609.80 Paul MacPhee Upper Nine Mile River B2S $1,732.35 PETITE RIVIERE FIRE DEPARTMENT LUNENBURG COUNTY B0J $342.37 PICTOU ANTIGONISH REGIONAL LIBRARY NEW GLASGOW B2H $6,877.19 PICTOU COUNTY DISTRICT PLANNING COMMISSION STELLARTON B0K $67,539.40 PICTOU REGIONAL DEVELOPMENT COMMISSION (PRDC) NEW GLASGOW B2H $6,458.42 PLYMOUTH FIRE DEPARTMENT PLYMOUTH B2H $3,629.54 POMQUET VOLUNTEER FIRE DEPARTMENT Antigonish B2G $1,498.26 PORT HOOD & DISTRICT VOL FIRE DEPT PORT HOOD B0E $2,321.61 PORT LORNE AND DISTRICT VOLUNTEER FIRE DEPARTMENT PARADISE ANNA CO. ...

With regard to some of the other components of the website: There was interest in provincial information, but more in the context of other topics (e.g., apprenticeship programs, rules and resources pertinent to starting a business, etc.) rather than as a topic in its own right. ... With regard to attitudes, it is very important to note that virtually all of the student participants – in both the plumbing and carpentry groups – viewed doing "side jobs" (as these were often called) as acceptable. ... Several participants – both students and instructors – suggested providing on the Apprenticeship page access to lists of health and safety courses, as this could help tradespeople improve their credentials. ...

JOHN WOMENS' RESOURCE SOCIETY FORT ST.JOHN V1J $1,452.53 FOUR MILE HEIGHTS HOUSING COOPERATIVE VICTORIA V8V $305.27 FOUR SISTERS HOUSING CO-OPERATIVE NEW WESTMINSTER V3M $1,630.67 FRANCES GARDENS CO-OPERATIVE HOUSING SOCIETY SOOKE V0S $2,567.10 FRASER LAKE & DISTRICT SENIOR CITIZENS HOME SOCIETY FRASER LAKE V0J $10,513.59 FRASER RIVER MARINE TRANSPORTATION LTD. ... & J. WATER SERVICES (1987) LTD. TAYLOR V0C $10,693.51 PACIFIC HEIGHTS HOUSING CO-OPERATIVE NEW WESTMINSTER V3M $3,542.16 PACIFIC PARK PLACE (1985) HOUSING CO-OPERATIVE VANCOUVER V5R $2,000.37 PACIFIC VEHICLE TESTING TECHNOLOGIES LTD. ... " SUN PEAKS V0E $7,375.02 SUN VALLEY IMPROVEMENT DISTRICT OKANAGAN FALLS V0H $149.61 SUNBRIDGE HOUSING CO-OPERATIVE New Westminster V3M $629.15 SUNNYSIDE UTILITIES LTD. ...

Funding from Budget 2016 supports a broader outreach strategy, providing more resources to expand regional outreach activities to various segments of the population. ... Of the nine current processing centres, four – in Winnipeg, Sudbury, Jonquière, and Summerside – will eventually specialize exclusively in tax return processing and will grow in size. ... As part of this engagement process, the CRA is collecting feedback from both charities and the public, which will be considered in the development of new guidance, or educational resources, for charities on the rules governing political activities. ...

Funding from Budget 2016 supports a broader outreach strategy, providing more resources to expand regional outreach activities to various segments of the population. ... Of the nine current processing centres, four – in Winnipeg, Sudbury, Jonquière, and Summerside – will eventually specialize exclusively in tax return processing and will grow in size. ... As part of this engagement process, the CRA is collecting feedback from both charities and the public, which will be considered in the development of new guidance, or educational resources, for charities on the rules governing political activities. ...

PENTICTON V2A $237.99 AQANTTANAM HOUSING SOCIETY CRANBROOK V1C $13,651.88 ARBORETUM HOUSING CO-OPERATIVE VANCOUVER V5T $1,194.56 ARLAND MEWS HOUSING CO-OPERATIVE DELTA V4C $270.36 ARLINGTON GROVE HOUSING CO-OPERATIVE VANCOUVER V5S $863.80 ARMSTRONG-SPALLUMCHEEN PARKS & RECREATION COMMISSION ARMSTRONG V0E $6,973.42 ASHLEY MAR HOUSING CO-OPERATIVE VANCOUVER V6P $1,125.96 ATLIN COMMUNITY IMPROVEMENT DISTRICT ATLIN V0W $2,324.84 AVALANCHE TRUCKING LTD. ... MERRITT V1K $5,118.11 NICOMEN ISLAND IMPROVEMENT DISTRICT MISSION V2V $7,935.21 NOONS CREEK HOUSING CO-OPERATIVE PORTMOODY V3H $468.45 NOOSATSUM WATERWORKS DISTRICT HAGENSBORG V0T $353.57 NORKAM SENIORS HOUSING COOPERATIVE ASSOCIATION KAMLOOPS V2B $2,816.84 NORTH CANYON IMPROVEMENT DISTRICT CANYON V0B $872.56 NORTH CEDAR IMPROVEMENT DISTRICT CEDAR V9X $13,212.30 NORTH ISLAND 9-1-1 CORPORATION COURTENAY V9N $6,285.51 NORTH KAMLOOPS BUILDING SOCIETY KAMLOOPS V2B $1,171.44 NORTH OKANAGAN COLUMBIA SHUSWAP REGIONAL HOSPITAL DISTRICT SALMON ARM V1E $98.63 NORTH PARK MANOR SOCIETY VICTORIA V8W $2,534.69 NORTH PEACE COMMUNITY HOUSING SOCIETY FORT ST JOHN V1J $1,875.17 NORTH SALT SPRING WATERWORKS DISTRICT SALT SPRING ISLAND V8K $11,256.96 NORTH SHORE DISABILITY RESOURCE CENTRE ASSOCIATION NORTH VANCOUVER V7K $2,794.54 NORTH SHORE EMERGENCY MANAGEMENT OFFICE NORTH VANCOUVER V7N $3,881.25 NORTH SHORE HOUSING CO-OPERATIVE NORTH VANCOUVER V7P $2,113.80 NORTH SHORE WATER UTILITY NELSON LTD. ... & J. WATER SERVICES (1987) LTD. TAYLOR V0C $10,118.98 PACIFIC HEIGHTS HOUSING CO-OPERATIVE NEW WESTMINSTER V3M $1,664.11 PACIFIC PARK PLACE (1985) HOUSING CO-OPERATIVE VANCOUVER V5R $1,171.48 PACIFIC VEHICLE TESTING TECHNOLOGIES LTD. ...

VICTORIA V8R $2,963.69 LIFE CYCLE HOUSING SOCIETY POWELL RIVER V8A $1,600.41 LIGHTHOUSE POINT WATERWORKS DISTRICT MAYNE ISLAND V0N $248.29 LILLOOET AREA LIBRARY ASSOCIATION LILLOOET V0K $838.33 LITTLE QUALICUM WATER WORKS DISTRICT QUALICUM BEACH V9K $841.00 LOCK LANE CO-OPERATIVE HOUSING ASSOCIATION MISSION V2V $684.51 LOOKOUT EMERGENCY AID SOCIETY VANCOUVER V6A $33,371.27 LORE KRILL HOUSING CO-OPERATIVE BURNABY V5C $14,488.70 LOWER NICOLA WATER WORKS DISTRICT MERRITT V1K $2,916.98 LU'MA NATIVE BCH HOUSING SOCIETY VANCOUVER V5Y $4,523.34 LUMBY & DISTRICT SENIOR CITIZENS HOUSING SOCIETY LUMBY V0E $1,155.55 LUTHER COURT SOCIETY VICTORIA V8P $457.64 LUTHERAN MANOR SOCIETY OF VANCOUVER BC VANCOUVER V5Y $2,053.10 LYNN VALLEY CO-OPERATIVE HOUSING ASSOCIATION VANCOUVER V5W $186.22 LYNN VALLEY LIONS HOUSING SOCIETY NORTH VANCOUVER V7J $2,910.60 M'AKOLA HOUSING SOCIETY VICTORIA V8T $39,083.61 MAPLE CREEK HOUSING CO-OPERATIVE VANCOUVER V5N $6,924.47 MAPLE RIDGE ROAD 13 DYKING DISTRICT MAPLE RIDGE V2X $399.44 MARANDY HOLDINGS LTD. ... KAMLOOPS V2C $1,437.28 NICOMEN ISLAND IMPROVEMENT DISTRICT MISSION V2V $904.14 NOONS CREEK HOUSING CO-OPERATIVE PORTMOODY V3H $874.61 NOOSATSUM WATERWORKS DISTRICT BELLA COOLA V0T $516.33 NORKAM SENIORS HOUSING COOPERATIVE ASSOCIATION KAMLOOPS V2B $4,541.90 NORTH & WEST VANCOUVER EMERGENCY PROGRAM NORTH VANCOUVER V7N $3,871.35 NORTH CANYON IMPROVEMENT DISTRICT CANYON V0B $637.63 NORTH CEDAR IMPROVEMENT DISTRICT CEDAR V9X $7,276.65 NORTH ISLAND 9-1-1 CORPORATION COURTENAY V9N $7,528.23 NORTH KAMLOOPS BUILDING SOCIETY KAMLOOPS V2B $555.72 NORTH OKANAGAN COLUMBIA SHUSWAP REGIONAL HOSPITAL DISTRICT SALMON ARM V1E $132.28 NORTH PARK MANOR SOCIETY VICTORIA V8W $2,263.78 NORTH PEACE COMMUNITY HOUSING SOCIETY FORT ST JOHN V1J $3,291.94 NORTH PEACE SENIORS HOUSING SOCIETY FORT ST JOHN V1J $7,616.11 NORTH SALT SPRING WATERWORKS DISTRICT SALT SPRING ISLAND V8K $15,029.51 NORTH SHORE DISABILITY RESOURCE CENTRE ASSOCIATION NORTH VANCOUVER V7K $3,098.02 NORTH SHORE WATER UTILITY NELSON LTD. ... & J. WATER SERVICES (1987) LTD. FORT ST JOHN V1J $16,586.76 PACIFIC VEHICLE TESTING TECHNOLOGIES LTD. ...