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Income Tax Convention (1980), CSP-C14 Case law, CSP-C08 Charity law, CSP-D16 See: Income Tax Act Cemeteries, CSP-R17 Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived) See: Foreign charities Charitable purposes Agriculture, CSP-A18 Animal welfare, CG-011 Co-operative, CSP-C18 Daycare Facilities, CPS-003 Disarmament, CSP-D12 Disaster relief, CSP-D13 General requirements, CG-017 Group Insurance Rates for Registered Charities, CPC-022 Heritage society, CSP-H05 Historical site, items, CSP-H07 Housing and charitable registration, CG-022 Housing for Seniors (Life-Tenancy Agreement), CPC-004 How to Draft Purposes for Charitable Registration, CG-019 Mediation, CSP-M03 Professional association, CSP-P18 Promotion of volunteerism, CPS-025 Public amenities (to provide), CSP-P20 Purposes beneficial to community, CSP-C10 Racial equality, CPS-021 Relieving conditions attributable to being aged and charitable registration, CG-026 Self-help groups, CSP-S02 Self-help groups vs members' groups, CPS-016 Social rehabilitation, CSP-R16 Umbrella organizations, CPS-026 Upholding human rights, CG-001 Women, CSP-W01 See: Aboriginal, Activities (charitable), Arts, Children, Club, Education (advancement), Employment, Environment, Ethnocultural groups, Festival, Health, Poverty, Recreation, Religion Children Daycare Facilities, CPS-003 Payment for Participation in a Youth Band or Choir, CPC-019 Scholarships, CSP-S08 School associations, CSP-S09 Youth, CG-020 Club, CSP-C17 Social activities, CSP-S05 Community Community economic development, CG-014 Ethnocultural communities (assisting), CPS-023 Purposes beneficial to community, CSP-C10 Compensation See: Salaries and compensation Co-operative, CSP-C18 Crown (agent, corporation), CSP-C21 Crown (federal, provincial), CSP-C22 D topics Daycare Facilities, CPS-003 Disaster relief, CSP-D13 Disbursement quota – Application for Relief, CPC-029 Disposition of property, CSP-P19 Dissolution clause, CSP-D15 E topics Education (advancement), CSP-E01 Arts Activities and Charitable Registration, CG-018 Assisting immigrants, CSP-I05 Broadcasting, CSP-B05 Daycare Facilities, CPS-003 Provision of information, CSP-I06 Publishing a Magazine, CPC-027 Racial equality, CPS-021 Research as a charitable activity, CPS-029 Scholarships, CSP-S08 School associations, CSP-S09 School councils, CPS-013 Policy institutes, CSP-S10 Self-help, CSP-S02 Self-help vs members' groups, CPS-016 Employee charity trust, CSP-E07 Employment Community economic development, CG-014 Environment, CSP-E08 Ecologically sensitive land, CSP-E05 Ethnocultural groups Assisting immigrants, CSP-I05 Charitable work and ethnocultural groups- information on registering as a charity, CG-003 Ethnocultural communities (assisting), CPS-023 F topics Facilitator (intermediary, umbrella), CPS-026 Group Insurance Rates for Registered Charities, CPC-022 Fair market value Fair Market Value of Donated Item and Taxes, CPC-006 Festival, CSP-F03 Festivals and the Promotion of Tourism, CPS-005 Registration of arts festivals, CPS-010 Foreign activities See: Activities (charitable)- Activities outside Canada Foreign charities Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada (CG-015) (archived) Foreign charities that have received a gift from Her Majesty in right of Canada (CG-023) Summary of recent legislative changes Foreign charities: Requirements for qualified donee status, CPC-030 (archived) Foundations Accumulation of Property by a Public Foundation, CPC-005 Control of corporation, CSP-C28 Disbursements, CSP-D04 Non-qualified investment- tax liability, CG-006 Related Business and Public Foundations, CPC-002 Fundraising, CG-013 Third Party Fundraisers, CPC-026 G topics Gift Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived) Charitable remainder Trust, CSP-C02 Crown (federal, provincial), CSP-C22 Cultural property, CSP-C06 Cy-près (gift by will), CSP-C23 Deemed expenditure, CSP-D08 Disposition of property, CSP-P19 Donation schemes, CSP-S07 Ecologically sensitive land, CSP-E05 Eligible donee, CSP-E09 Expenses Incurred by Volunteers, CPC-025 Fair Market Value of Donated Item and Taxes, CPC-006 Foreign charities: Requirements for qualified donee status (CPC-030) (archived) Foreign charities that have received a gift from Her Majesty in right of Canada (CG-023) Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes Gift certificates or gift cards, CG-007 Gifts of Services, CPC-017 Gifts out of Inventory, CPC-018 Life insurance policy, CSP-L02 Qualified donees – Consequences of returning donated property, CG-016 Registered pension plan, CSP-R15 Tax shelter, CSP-T08 Union Dues- Payment to a Registered Charity, CPC-008 Will, CSP-W02 Withholding tax, CSP-T05 Governing document Dissolution clause, CSP-D15 Trust document, CG-009 H topics Health Promotion of Health and Charitable Registration, CG-021 Women, CSP-W01 Youth, CG-020 Housing Housing and charitable registration, CG-022 Qualified donee: Low-cost housing corporation for the aged, CG-025 Human rights Upholding human rights, CG-001 I topics Income Tax Act Collection, CSP-C26 Confidentiality- public information, CG-008 Contribution (political parties), CSP-C05 Crown (federal, provincial), CSP-C22 Deemed expenditure, CSP-D08 Dissolution clause, CSP-D15 Eligible donee, CSP-E09 Fairness, CSP-F15 Ineligible individuals, CG-024 Information (security), CSP-I11 Non-profit organization, CSP-N03 Prescribed donee, CSP-P15 Resources, CSP-R13 Substantially all, CSP-S16 Tax shelter, CSP-T08 Ineligible individuals, CG-024 Information return (T3010) Religious Charities- Exemption, CPC-016 Insurance Facilitator (intermediary, umbrella), CPS-026 Intermediaries (activities within Canada), CG-004 Activities outside Canada, CG-002 Investments Non-qualified investment- tax liability, CG-006 Non-qualifying security, CG-012 Private Foundations and Investment Portfolios, CPC-023 Stock Exchange- Designated, CG-005 J topics Associated Status for Unrelated Charities, CPC-028 L topics Land Accumulation of Property by a Public Foundation, CPC-005 Disposition of property, CSP-P19 Ecologically sensitive land, CSP-E05 Leasing property, CSP-L05 Registered Charities Making Improvements to Property Leased from Others, CPS-006 Titleholding, CSP-T07 Lease, CSP-L05 Registered Charities Making Improvements to Property Leased from Others, CPS-006 See: Housing Lobbying See: Political activities Low-cost housing for the aged, CG-025 M topics Mediation, CSP-M03 Medicine Promotion of Health and Charitable Registration, CG-021 Membership fees, CSP-M05 Missionary Activities outside Canada, CG-002 Gifts of Services, CPC-017 Museum Cultural property, CSP-C06 Heritage society, CSP-H05 Historical site, items, CSP-H07 N topics Non-qualified investments – Tax liability, CG-006 O topics Objects See: Charitable purposes P topics Penalties See: Sanctions and penalties Policy institutes, CSP-S10 Political activities, CPS-022 Attendance at a Political Fundraising Dinner, CPC-001 Contribution to a political party, CSP-C05 Political Party's Use of Charity's Premises, CPC-007 Return- political, CSP-R08 Poverty, CSP-P03 Daycare Facilities, CPS-003 Housing and charitable registration, CG-022 See: Charitable purposes Prescribed donee, CSP-P15 Private benefit, CSP-P09 Professional association, CSP-P18 See: Public benefit Property Accumulation of Property by a Public Foundation, CPC-005 Cultural property, CSP-C06 Disposition of property, CSP-P19 Heritage society, CSP-H05 Leasing property, CSP-L05 Registered Charities Making Improvements to Property Leased from Others, CPS-006 Titleholding, CSP-T07 Public amenities, CSP-P20 Public benefit, CSP-P06 Guidelines for registering a charity- meeting the public benefit test, CPS-024 Undue benefits, CSP-U02 See: Private benefit Purposes beneficial to community, CSP-C10 See: Charitable purposes Q topics Qualified donees, CG-010 Eligible donee, CSP-E09 Foreign charities that have received a gift from Her Majesty in right of Canada, CG-023 Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes Funding Qualified Donees, CPC-014 Low-cost housing corporations for the aged, CG-025 R topics Receipts Charitable remainder trust, CSP-C02 Charity's Address, CPC-015 Computer-generated receipts, CPS-014 Donation schemes, CSP-S07 Gift certificates or gift cards, CG-007 Gifts of Services, CPC-017 Gifts out of Inventory, CPC-018 Issuing a Receipt in a Name Other than the Donor's, CPC-010 Life-insurance policies, CSP-L02 Membership fees, CSP-M05 Non-profit organization, CSP-N03 Non-qualifying security, CG-012 Official Donation Receipts by a Newly Registered Charity, CPC-009 Out-of-pocket expenses, CPC-012 Payment for Participation in a Youth Band or Choir, CPC-019 RCAAAs: receipts-issuing policy, CPS-007 Registered Pension Plan, CSP-R15 Recreation Social activities, CSP-S05 Sports and charitable registration, CPS-027 Youth, CG-020 Refugee See: Ethnocultural groups Registered Canadian Amateur Athletic Association, CSP-R01 Application for registration, CSP-R04 RCAAAs: receipts-issuing policy, CPS-007 Registration of Canadian Amateur Athletic Associations, CPS-011 Return, CSP-R09 Revocation, CSP-R25 Registration date Effective date of registration, CPS-017 Official Donation Receipts by a Newly Registered Charity, CPC-009 Registration See: Application for registration, Charitable purposes, Income Tax Act Relief of the Aged Housing for Seniors (Life-Tenancy Agreement), CPC-004 Housing and charitable registration, CG-022 Relieving conditions attributable to being aged and charitable registration, CG-026 Religion Cemeteries, CSP-R17 Religious Charities- Exemption, CPC-016 Research as a charitable activity, CPS-029 Policy institutes, CSP-S10 Revenue generation Business Activity, CSP-R05 Community Economic Development Activities and Charitable Registration, CG-014 Fundraising by Registered Charities, CG-013 Leasing Property, CSP-L05 Private Foundations and Investment Portfolios, CPC-023 Related Business and Public Foundations, CPC-002 Third Party Fundraisers, CPC-026 What is a Related Business? ...

Budgetary financial information (dollars) Program/ Subprogram 2014-15 Main Estimates 2014-15 Total Authorities 2014-15 Planned 1 2014-15 Actual 2 2014-15 Difference (Planned minus Actual) Benefit Programs 390,354,003 362,942,761 390,442,143 351,409,527 39,032,616 Benefit Enquiries 36,072,252 30,836,591 5,235,661 Benefit Programs Administration 108,369,891 105,811,737 2,558,154 Statutory Children's Special Allowance Payments 246,000,000 214,761,199 31,238,801 3 Human resources (full-time equivalent) Program/ Subprogram 2014-15 Planned 2014-15 Actual 2014-15 Difference (Planned minus Actual) Benefit Programs 1,568 1,253 315 Benefit Enquiries 519 293 226 4 Benefit Programs Administration 1,049 960 89 5 Statutory Children's Special Allowance Payments Performance measurement Program Benefit Programs Expected Result Performance Indicator Target Actual Result Benefit recipients are provided timely and accurate eligibility determinations and payments, and have access to timely and accurate information Number of service standards targets met or mostly met relating to benefits administration and enquiries 6 100% 100% Payment accuracy after application processing and account maintenance transaction 98% 99.3% Subprogram Benefit Enquiries Expected Result Performance Indicator Target Actual Result Benefit recipients have access to timely and accurate responses to their telephone enquiries Caller Accessibility – Percentage of Canada child tax benefit callers who succeed in reaching the CRA telephone service 80% 83% Caller Accessibility – Percentage of GST/HST credit callers who succeed in reaching the CRA telephone service 80% 80% Percentage of accurately updated internal reference materials for benefit services agents 100% 100% Subprogram Benefit Programs Administration Expected Result Performance Indicator Target Actual Result Benefit and credit eligibility determination and payment processing are timely and accurate Number of service standards targets met or mostly met relating to benefit and credit application or maintenance 6 100% 100% Percentage of Canada child tax benefit and GST/HST credit accounts targeted under the adjusted validation programs (validation and compliance) 50% 61.3% Percentage of respondents satisfied with benefit application processing time 75% N/A 7 Table Notes 1. ... See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. 3. ...

Budgetary financial information (dollars) Program/ Subprogram 2014-15 Main Estimates 2014-15 Total Authorities 2014-15 Planned 1 2014-15 Actual 2 2014-15 Difference (Planned minus Actual) Benefit Programs 390,354,003 362,942,761 390,442,143 351,409,527 39,032,616 Benefit Enquiries no dataa no dataa 36,072,252 30,836,591 5,235,661 Benefit Programs Administration no dataa no dataa 108,369,891 105,811,737 2,558,154 Statutory Children's Special Allowance Payments no dataa no dataa 246,000,000 214,761,199 31,238,801 3 Human resources (full-time equivalent) Program/ Subprogram 2014-15 Planned 2014-15 Actual 2014-15 Difference (Planned minus Actual) Benefit Programs 1,568 1,253 315 Benefit Enquiries 519 293 226 4 Benefit Programs Administration 1,049 960 89 5 Statutory Children's Special Allowance Payments no dataa no dataa no dataa Performance measurement Program Benefit Programs Expected Result Performance Indicator Target Actual Result Benefit recipients are provided timely and accurate eligibility determinations and payments, and have access to timely and accurate information Number of service standards targets met or mostly met relating to benefits administration and enquiries 6 100% 100% no dataa Payment accuracy after application processing and account maintenance transaction 98% 99.3% Subprogram Benefit Enquiries Expected Result Performance Indicator Target Actual Result Benefit recipients have access to timely and accurate responses to their telephone enquiries Caller Accessibility – Percentage of Canada child tax benefit callers who succeed in reaching the CRA telephone service 80% 83% no dataa Caller Accessibility – Percentage of GST/HST credit callers who succeed in reaching the CRA telephone service 80% 80% no dataa Percentage of accurately updated internal reference materials for benefit services agents 100% 100% Subprogram Benefit Programs Administration Expected Result Performance Indicator Target Actual Result Benefit and credit eligibility determination and payment processing are timely and accurate Number of service standards targets met or mostly met relating to benefit and credit application or maintenance 6 100% 100% no dataa Percentage of Canada child tax benefit and GST/HST credit accounts targeted under the adjusted validation programs (validation and compliance) 50% 61.3% no dataa Percentage of respondents satisfied with benefit application processing time 75% N/A 7 Table Notes 1. ... See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. 3. ...

SHAWNIGAN LAKE V0R $1,239.76 LIFE CYCLE HOUSING SOCIETY POWELL RIVER V8A $1,314.66 LIGHTHOUSE POINT WATERWORKS DISTRICT MAYNE ISLAND V0N $76.54 LITTLE QUALICUM WATER WORKS DISTRICT QUALICUM BEACH V9K $640.13 LOOKOUT EMERGENCY AID SOCIETY VANCOUVER V6A $111,134.46 LUMBY & DISTRICT SENIOR CITIZENS HOUSING SOCIETY LUMBY V0E $721.53 LYNN VALLEY CO-OPERATIVE HOUSING ASSOCIATION VANCOUVER V5W $196.18 MABEL LAKE UTILITY SOCIETY ENDERBY V0E $548.96 MANHATTAN HOUSING CO-OP VANCOUVER V5W $557.65 MAPLE CREEK HOUSING CO-OPERATIVE VANCOUVER V5N $853.32 MARINA HOUSING CO-OPERATIVE NEW WESTMINSTER V3M $1,715.28 MAYNE ISLAND IMPROVEMENT DISTRICT MAYNE ISLAND V0N $787.46 MENNONITE CENTRAL COMMITTEE SUPPORTIVE CARE SERVICES SOCIETY ABBOTSFORD V2S $1,123.84 MILL BAY WATERWORKS DISTRICT MILL BAY V0R $9,740.42 MIRAGE TRUCKING LTD. ... VANDERHOOF V0J $2,965.46 OKANAGAN BASIN WATER BOARD VERNON V1B $2,360.36 OKANAGAN FALLS IRRIGATION DISTRICT OKANAGAN FALLS V0H $9,367.62 OKANAGAN LANDING VOLUNTEER FIREFIGHTERS ASSOCIATION VERNON V1H $2,247.12 OKANAGAN METIS & ABORIGINAL HOUSING SOCIETY KELOWNA V1Y $6,887.72 OKANAGAN REGIONAL LIBRARY DISTRICT KELOWNA V1W $34,246.46 ORGANIZED CRIME AGENCY OF BRITISH COLUMBIA SOCIETY NEW WESTMINSTER V3M $15,313.40 OSOYOOS ELKS SENIOR CITIZENS SOCIETY OSOYOOS V0H $83.01 P. & J. WATER SERVICES (1987) LTD. TAYLOR V0C $7,357.30 PACIFIC HEIGHTS HOUSING CO-OPERATIVE NEW WESTMINSTER V3M $14,790.49 PACIFIC VEHICLE TESTING TECHNOLOGIES LTD. ...

Canada (97 DTC 5189)); Transparency – How a review progresses can depend on the transparency of the review. ... Sass Manufacturing – Tax Court of Canada – 88 DTC 1363 "Systematic investigation connotes the existence of controlled experiments and of highly accurate measurements and involves the testing of theories against empirical evidence. ... SR&ED claimants are given further advice in the T4088 – Guide to Form T661 and the Guide noted above. ...

The result of these actions will conserve natural resources, prevent pollution, minimize waste sent to landfill sites, reduce the use of energy and fossil fuels, and reduce the amount of greenhouse gas and other emissions that contribute to air pollution. ... These polls include the National Public Opinion Survey by the Innovative Research Group Inc., June 2006; Sustainability Research Initiative- Survey on the views and values of Canadians on the issue of sustainability, James Hoggan and Associates and McAllister Opinion Research, February 2006; the Canadians' View on Future Canada-US Relations, IPSOS Reid Report, March 31, 2004; and What Do You Think, IPSO Reid / University of British Columbia Poll, September 2002. ...

Coloured text () has been used to indicate changes. Note- HST Reference in this memorandum is made to supplies taxable at 7% or 15% (the rate of the HST). ... Such information may include: the date on which the person intends to start making taxable supplies, (an explanation must be provided if the date cannot be supplied); the existence of proposed contracts for the purchase or supply of property or services; the establishment of a place of business or evidence of an intention to do so; exploration licences or patent application acknowledgements; a partnership agreement, or an application for, or proof of incorporation; or other evidence indicating efforts made to develop the business activities, including financial planning, raising capital, exploring for and developing natural resources, research and development, establishing sources of supply, acquiring plant assets and starting production. ...

Specified disability savings plan This new definition indicates that an RDSP is not considered an SDSP unless the following actions are completed: a medical doctor who is licensed to practice under provincial laws or who is licensed to practise under the laws where the beneficiary resides, certifies in writing that in their professional opinion the beneficiary will not live longer than five years; the holder of the RDSP provides the issuer with the medical certificate and an election containing prescribed information that designates the plan as an SDSP; and the issuer notifies the Minister of Human Resources and Skills Development (HRSD) of the SDSP election in accordance with the Minister's requirements. ... Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: a) the time that the Minister of HRSD receives notification (in accordance with the Minister's requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; b) immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000* [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)] * If the issuer receives the required medical certificate before 2012: immediately before the earliest time in the 2012 calendar year when the total taxable amount of all disability assistance payments made when the plan was an SDSP exceeds $20,000 (this allows for the remainder of the 2011 withdrawal limit to be paid in 2012) [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)]; c) immediately before the time a contribution is made to the plan (note that for the purpose of an SDSP, a rollover is not considered a contribution); d) immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; e) immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; f) immediately before the plan is terminated; g) immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; h) if lifetime disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and i) if the government contributions (grant and bond) that were paid to the beneficiary's plan (and all prior plans) are greater than private contributions that were made into the beneficiary's plan (and all prior plans) at the beginning of the calendar year and the total disability assistance payments made from the plan in the year do not equal the result of the legislated maximum formula in paragraph 146.4(4)(l) of the Act (or a lesser amount as supported by the property in the plan), immediately following the year. ...

The margin of error for a sample of 475 is +/- 4.5 percentage points, in 19 out of 20 samples (margin of error is greater for subgroups). ... Participants were shown two samples of brochures used by the CRA to promote My Business Account (the “ Cat and Fish ” and “ Snail ” post cards that refer to “ Some things aren’t secure/fast… ”). ... Strategies for getting through to the company’s decision-maker including giving accountants and other representatives the arguments and resources to convince business owners and operators. ...

ITC ELIGIBILITY Use in Commercial Activity General Registrant & Public Sector Individual/ Partnership Financial Institution (1) (2) (3) < = 10% 0% 0% % >10% — 50% 0% * % >50% — % 100% * % >=90% 100% 100% % 1. ... ITCs for financial institutions are based on percentage used in commercial activities. * Determined annually by formula: CCA x (percentage of use in providing taxable supplies / percentage of use in providing taxable and exempt supplies) x 7/107. % Percentage of use in commercial activities. ... The definition excludes property, the sale of which would be taken into account in computing ordinary income, eligible capital property including intangibles, cultural property, resource properties, insurance policies, and timber resource properties. ...