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There are four main components of a PKI: Certificate Authority / Key Management System The heart of a PKI is the Key Management System. ... This is the most difficult and time-consuming portion of PKI, and must be constantly maintained so that it reflects the intended use of the resources. ... PKI could save the federal government money if each program conducting Electronic Commerce / Electronic Service Delivery could share the cost of authenticating common clients. ...

Andrew's taxable capital gain for 2016 is $2,500 ($5,000 × 50%). ... Since the inclusion rate in 1999 was 75%, he calculates the adjustment factor as follows: A ÷ B = 50% ÷ 75% = 66.6666% where A = Inclusion rate for the year to which the loss is applied B = Inclusion rate for the year in which the loss arose To determine the net capital loss he can carry forward to 2016, Andrew multiplies the adjustment factor by the net capital loss for 1999: Net capital loss for carryforward = Adjustment factor × net capital loss = 66.6666% × $1,000 = $666.66 Andrew claims the adjusted net capital loss of $666.66 on line 253 against his taxable capital gain of $2,500 reported on line 127 of his 2016 income tax and benefit return. ... Similarly, you multiply your capital loss for the year by ½ to determine your allowable capital loss. ...

Completed – Visit What can I do on My Business Account? These measures will help reduce red tape by: Increasing the types and number of information returns that can be filed electronically, eliminating the time and costs associated with printing and submitting paper returns. ... Completed – Visit You've got online mail... from the Canada Revenue Agency. ... Where appropriate, require that submissions to the senior executive committee for resource allocations demonstrate that appropriate and meaningful consultation has taken place. ...

Dallas Texas 75254 03-15-2018 275745 Commingled Pension Trust Fund (Global Natural Resources) of JP Morgan Chase Bank, N.A. ... Master Trust Everett Massachusetts 2149 12-04-2016 275987 Dominion Resources Inc. ... Master Retirement Trust Dallas Texas 75254 06-18-2018 255539 Federated Mutual Retirement Plan Minneapolis Minnesota 55402 11-02-2018 274023 FedEx Corporation Employees Pension Trust Toronto Ontario M5C 3G6 04-26-2017 276475 Fenwick & West LLP Money Purchase Pension Plan Mountain View California 94041 02-13-2018 274447 Ferguson Resources Inc. 401(k) Profit Sharing Plan Bakersfield California 93303 06-14-2018 276231 Ferrellgas, Inc. ...

Taxpayer and Business Assistance Service Standard Target Business enquiries – telephone service level Our goal is to respond to a call in the agent queue within two minutes. 80% GST/HST rulings and interpretations- telephone enquiries Our goal is to respond to a call in the agent queue within two minutes. 80% GST/HST rulings and interpretations – written enquiries Our goal is to respond to a written request for a GST/HST ruling or interpretation within 45 business days of receipt in the CRA. This excludes highly technical and precedent and/or policy-setting rulings and interpretations. 80% Charities – responding to telephone enquiries Our goal is to respond to a call in the agent queue within two minutes. 80% Charities – responding to simple applications Our goal is to respond to a complete simple 1 application for charitable registration within two months. 80% Charities – responding to regular applications Our goal is to respond to a complete regular 2 application for charitable registration within six months. 80% Charities – written enquiries – routine Our goal is to review and respond to a routine 3 written enquiry within 30 calendar days. 80% Charities – written enquiries – complex Our goal is to review and respond to a complex 4 written enquiry within 75 calendar days. 80% Advance income tax rulings Our goal is to issue an advance income tax ruling within 90 business days of receipt of all essential information from the client. 85% e-Services Helpdesk – telephone service level Our goal is to respond to a call in the agent queue within two minutes. 80% General enquiries – telephone service level Our goal is to respond to a call in the agent queue within two minutes. 80% Technical interpretations Our goal is to issue a technical interpretation within 90 business days of receipt of all essential information from the client. 85% Actuarial valuation reports Our goal is to provide a decision on the recommended employer contributions to a registered pension plan, within 270 calendar days of receipt of the actuarial valuation report. 80% Applications to register pension plans Our goal is to provide a decision within 180 calendar days of receipt of an application to register a pension plan. 80% Deferred income plans – response to written enquiries Our goal is to respond to a written enquiry within 60 calendar days. 80% Deferred profit sharing plans – reviewing applications Our goal is to provide a decision within 180 calendar days of receipt of an application to register a deferred profit-sharing plan. 80% Education savings plans (applications to register, amend, or terminate) Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for an education savings plan. 85% Retirement income funds (applications to register, amend, or terminate) Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for a retirement income fund. 80% Retirement savings plans (applications to register, amend, or terminate) Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for a retirement savings plan. 80% Assessment of Returns and Payment Processing Service Standard Target Processing excise tax, excise duty, softwood lumber returns, and air travellers' security charge returns Our goal is to process an excise tax, an excise duty, a softwood lumber, or an air travellers' security charge return within 60 calendar days of receipt. 95% Processing electronic GST/HST returns Our goal is to process an electronic GST/HST return within 30 calendar days of receipt. 95% Processing paper GST/HST returns Our goal is to process a paper GST/HST return within 60 calendar days of receipt. 95% Processing T2 corporation income tax returns- electronic Our goal is to process an electronic T2 return (corporation income tax) within 45 calendar days of receipt. 90% Processing T2 corporation income tax returns- paper Our goal is to process a paper T2 return (corporation income tax) within 90 calendar days of receipt. 90% Processing T1 individual income tax returns (EFILE and NETFILE) Our goal is to process an electronic T1 return (EFILE and NETFILE) within an average of two weeks of receipt. 100% Processing T1 individual income tax returns (paper) Our goal is to process a paper T1 return and mail a notice of assessment, and refund, if applicable, in an average of four to six weeks of receipt. 100% Processing T3 trust returns Our goal is to process a T3 trust return within four months of receipt. 95% Responding to taxpayer-requested adjustments (T1) Our goal is to mail a notice of reassessment within an average of eight weeks of receipt of all requisite information from the taxpayer. 100% Responding to taxpayer-requested adjustments (T1) received by Internet Our goal is to mail a notice of reassessment within an average of two weeks of receipt of all requisite information from the taxpayer. 100% Reporting Compliance Service Standard Target Claims – SR&ED tax incentives – claimant-requested adjustments to non-refundable claims Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims related to adjustments requested to previously filed income tax returns. 90% Claims – SR&ED tax incentives – claimant-requested adjustments to refundable claims Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 240 calendar days from receipt of a complete claim, for refundable claims related to adjustments requested to previously filed income tax returns. 90% Claims – SR&ED tax incentives – non-refundable claims Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims. 90% Claims – SR&ED tax incentives – refundable claims Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 120 calendar days from receipt of a complete claim for refundable claims. 90% Claims – video and film tax credits – refundable claims – audited Our goal is to review T2 corporation income tax returns that include claims for the Canadian Film or Video Production Tax Credit, the Film or Video Production Services Tax Credit, the B.C. ... Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, and the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit within 120 calendar days from the date of receipt where audit action is undertaken. 90% Claims – video and film tax credits – refundable claims – unaudited Our goal is to review T2 corporation income tax returns that include claims for the Canadian Film or Video Production Tax Credit, the Film or Video Production Services Tax Credit, the B.C. ...

Activities that contribute to the Government of Canada's sustainable development priorities Footnote 1 are marked with an asterisk (*). ... Target 1.1.3 and supporting activities Results as of March 31, 2011 Target: Reduce multi-purpose office paper purchases per full-time equivalent (FTE) by 20 % or to 5,126 sheets(from the 2005-2006 base year level) by March 31, 2011. ... MGs received information on how to access SD resources and how to support employees to apply SD in their jobs. ...

WINNIPEG R2H $1,247.88 HOMEBROOK-PEONAN POINT COUNCIL GYPSUMVILLE R0C $561.84 ILFORD COMMUNITY COUNCIL ILFORD R0B $2,298.55 INCORPORATED VILLAGE OF ST CLAUDE ST CLAUDE R0G $4,910.33 INDOCHINA CHINESE HOUSING CORPORATION WINNIPEG R2K $2,239.12 INGOLF LOCAL ROADS BOARD WINNIPEG R2G $209.90 INTERLAKE HOUSING CO-OP (TEULON) LTD TEULON R0C $820.65 INTERLAKE VETERINARY SERVICES DISTRICT ARBORG R0C $1,182.19 INTERLAKE WEED CONTROL DISTRICT BOARD ARBORG R0C $2,159.24 INTERMOUNTAIN CONSERVATION DISTRICT ETHELBERT R0L $8,193.41 ISLAND LAKE COMMUNITY COUNCIL STEVENSON ISLAND R0B $13,877.24 ITALIAN CANADIAN COMMUNITY DEVELOPMENT CORPORATION WINNIPEG R3P $3,409.05 JAKE EPP LIBRARY STEINBACH R5G $1,949.89 KANATA HOUSING CORP WINNIPEG R2V $6,225.73 KEEWATIN/INKSTER NEIGHBOURHOOD RESOURCE COUNCIL INC. ... PIERRE INC ST.PIERRE-JOLYS R0A $2,115.25 MATHESON ISLAND COMMUNITY COUNCIL MATHESON ISLAND PO R0C $4,673.38 MAUREPAS VILLAGE HOUSING CO-OPERATIVE LTD SELKIRK R1A $229.30 MCCLURE PLACE INCORPORATED WINNIPEG R3A $6,560.60 MEADOW PORTAGE COMMUNITY COUNCIL MEADOW PORTAGE R0L $2,158.75 MELITA & AREA AMBULANCE MELITA R0M $363.48 MELITA & AREA FIRE PROTECTION SERVICES BOARD (VOLUNT FIREMEN MELITA R0M $722.80 MID ASSINIBOINE RIVER CONSERVATION DISTRICT ALEXANDER R0K $2,662.75 MINNEDOSA AREA VETERINARY SERVICES DISTRICT MINNEDOSA R0J $395.28 MINNEDOSA KINSMEN HOUSING LIMITED MINNEDOSA R0J $791.74 MINNEDOSA REGIONAL LIBRARY MINNEDOSA R0J $14,473.41 MINTO TOWN & COUNTRY CENTRE BOARD MINTO R0K $1,310.14 MONASH MANOR INC WINNIPEG R2V $4,517.21 MOOSE LAKE COMMUNITY COUNCIL MOOSE LAKE R0B $4,142.48 MORDEN LEGION HOUSE II INC. ... " WINNIPEG R2K $2,974.81 STE ELISABETH WATER CO-OP LTD MORRIS R0G $891.22 STE ROSE SOUTH WATER CO-OP INC STE ROSE DU LAC R0L $189.53 STE. ...

Carved-out property includes Canadian resource property when certain conditions are met. ... Return to footnote (2d) referrer $20,000 12,000 + 6,000 = $18,000 14,000 + 5,000 = $19,000 Five instalment payments of $1,500 each ($18,000 ÷ 12) are due up to December 31, 2016. ... Return to footnote (2k) referrer Add: Part I tax payable            912,000      912,000        60,000 Part VI tax payable + Blank space for dollar amount + Blank space for dollar amount + Blank space for dollar amount Part VI.1 tax payable + Blank space for dollar amount + Blank space for dollar amount + Blank space for dollar amount Part XIII.1 tax payable + Blank space for dollar amount + Blank space for dollar amount + Blank space for dollar amount Total of Parts I, VI, VI.1, and XIII.1 tax Footnote (1k) =   912,000 =   912,000 =     60,000 Add: Provincial and territorial tax payable before refundable credits Footnote (2k) + Blank space for dollar amount + Blank space for dollar amount + Blank space for dollar amount Total of Parts I, VI, VI.1, and XIII.1 tax, as well as provincial and territorial tax =   912,000 =   912,000 =     60,000 Subtract: Total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Blank space for dollar amount – Blank space for dollar amount – Blank space for dollar amount Instalment base amount =   912,000 =   912,000 =     60,000 Divided by: ÷            12 ÷            12 ÷            12 Each of the 12 payments due under options 1 and 2 =     76,000 =     76,000 Blank space Each of the first 2 payments under option 3 =       5,000 Previous-year instalment base (option 2 instalment base amount above)      912,000 Subtract: Total of payments 1 and 2 under option 3 –     10,000 Difference =   902,000 Divided by: ÷            10 Each of the remaining 10 payments under option 3 =     90,200 Option 3 is the most advantageous of the three options. ...

Given that the quantum of the deduction is so disproportionate to the taxpayer's apparent resources as to defy credibility, to proceed unquestioningly in this situation would show wilful blindness and thus an indifference as to whether the ITA is complied with. ...

PIERRE INC ST.PIERRE-JOLYS R0A $2,743.46 MATHESON ISLAND COMMUNITY COUNCIL MATHESON ISLAND R0C $2,080.57 MAUREPAS VILLAGE HOUSING CO-OPERATIVE LTD SELKIRK R1A $158.38 MCCLURE PLACE INCORPORATED WINNIPEG R3A $8,714.85 MEADOW PORTAGE COMMUNITY COUNCIL MEADOW PORTAGE R0L $2,183.85 MELITA & AREA AMBULANCE MELITA R0M $210.25 MELITA & AREA ELDERLY PERSONS' HOUSING CORPORATION INC MELITA R0M $1,898.12 MELITA & AREA FIRE PROTECTION SERVICES BOARD (VOLUNT FIREMEN MELITA R0M $7,914.29 MEMORIAL HALL CARMAN R0G $1,105.49 MINITONAS FIRST BAPTIST HOUSING CORPORATION MINITONAS R0L $352.77 MINNEDOSA AREA COMMUNITY DEVELOPMENT CORPORATION MINNEDOSA R0J $2,476.69 MINNEDOSA AREA VETERINARY SERVICES DISTRICT MINNEDOSA R0J $402.50 MINNEDOSA KINSMEN HOUSING LIMITED MINNEDOSA R0J $458.99 MINNEDOSA REGIONAL LIBRARY MINNEDOSA R0J $458.16 MINTO RECREATION FACILITIES COMMITEE MINTO R0K $564.25 MONASH MANOR INC WINNIPEG R2V $5,079.29 MOOSE LAKE COMMUNITY COUNCIL MOOSE LAKE R0B $1,982.52 MORDEN COMMUNITY HANDIVAN MORDEN R6M $360.88 MORDEN LEGION HOUSE II INC. ... OAKBANK R0E $941.11 OSBORNE SOUTH BUSINESS IMPROVEMENT ZONE CORPORATION WINNIPEG R3L $648.00 PARKLAND AGRICULTURAL RESOURCE CO-OP LTD. ... BRANDON R7A $1,487.97 THE TOWN OF CARBERRY CARBERRY R0K $33,830.09 THE TOWN OF CHURCHILL CHURCHILL R0B $81,288.81 THE TOWN OF MELITA MELITA R0M $7,659.24 THE TOWN OF STE ANNE / LA VILLE DE STE-ANNE STE ANNE R5H $25,907.01 THE VILLAGE OF SOMERSET SOMERSET R0G $4,129.88 THE WEST END WINNIPEG BUSINESS IMPROVEMENT ZONE WINNIPEG R3B $3,870.61 THICKET PORTAGE COMMUNITY COUNCIL THICKET PORTAGE R0B $4,166.94 THOMPSON SENIOR CITIZENS HOUSING AUTHORITY INC. ...