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If warranted, the claim will be assigned for financial and / or technical review. ... A new case must be set up in AIMS in the usual manner, except for the following fields: selection reason codes – the codes applicable to SR&ED appeals cases: 0401 – refundable claim, 0451 – non-refundable claim, and 0481 – T1 claim (no code for a partnership claim because only a partner receives a notice of assessment); 01 date: date of filing the notice of objection (NOO); and 02 date: complete claim date if the claim became complete after the filing of the NOO; otherwise, same as 01 date. ... If a review is warranted, the claim will be assigned to an FR and / or an RTA. ...

Appendix E – Guidelines for joint ventures Appendix F – What should a written agreement contain? ... Appendix A – What should an applicant intending to carry out disaster relief or other foreign activities know? ... Appendix B – What if a charity wants to transfer capital property to a non-qualified donee in a foreign country? ...

Factors that may influence the CRA’s evaluation of a charity’s fundraising Appendix A – Examples of fundraising activities Appendix B – Allocating fundraising expenditures Appendix C – Best practices Appendix D – Questions and answers Footnotes A. ... Footnote 12 Where fundraising is a focus of the organization – being more than ancillary and incidental – it may be a collateral non-charitable purpose in and of itself. ... For more information, see Appendix C – Best Practices – Developing a reserve fund policy. ...

Ethnocultural applicants and the four categories of charity Relief of poverty Advancement of education Advancement of religion Other purposes beneficial to the community Appendix A – Research Appendix B – Resources Footnotes References A. ... For more details on the requirements involved, see paragraphs 17 to 23 of this policy, and also section 3.2.2, " Restricting or focussing benefit to a specific group of beneficiaries ", in Policy statement CPS-024, Guidelines for registering a charity: Meeting the public benefit test. 46. ... A paper prepared in 2000 for the Applied Research Branch, Strategic Policy, Human Resources Development Canada. ...

Previous page: Appendix C – Detailed Financial Information Next page: Appendix C – Detailed Financial Information Appendix C – Detailed Financial Information Table 6: Resource Requirements by Functional Organization Program Activity (thousands of dollars) Client Assistance Assessment of Returns and Payment Processing Filing and Remittance Compliance Reporting Compliance Appeals Benefit Programs Total Planned Spending Executive Office 535 1,393 1,339 1,661 161 268 5,357 Policy and Planning Branch 69,024 123,490 8,164 10,123 980 1,633 213,414 Assessment and Client Services Branch 185,339 398,766 6,475 247,787 838,367 Revenue Collections Branch 401,341 401,341 Compliance Programs Branch 48,790 811,026 859,816 Appeals Branch 91,650 91,650 ACs, Regional Operations 2,548 6,628 6,373 7,902 765 1,275 25,491 Public Affairs Branch 4,191 10,895 10,476 12,991 1,257 2,095 41,905 Corporate Audit and Evaluation Branch 1,107 2,879 2,768 3,433 332 554 11,073 Finance and Administration Branch 24,646 64,080 61,615 76,403 7,394 12,323 246,461 Human Resources Branch 12,388 32,207 30,969 38,401 3,716 6,194 123,875 Information Technology Branch 28,049 72,927 70,122 86,951 8,415 14,024 280,488 Total Planned Spending 327,827 762,055 599,642 1,048,891 114,670 286,153 3,139,238 Previous page: Appendix C – Detailed Financial Information Next page: Appendix C – Detailed Financial Information Date modified: 2005-03-24 ...

With few resources, charities are still able to provide high-value services and programs. ... Volunteers are not expert accountants nor do they have the necessary resources. ... Human Resource Council for the Voluntary & Non-Profit Sector- http://www.hrcouncil.ca/ Provides tools and information about human resources specifically for organizations in the voluntary sector. ...

Previous page: Schedule G – Glossary Next page: Print version Schedule H – Acronyms and Abbreviations ADRS Alternate Dispute Resolution System APA Advance Pricing Agreement/Arrangement ARR Administrative Reform and Renewal ATIP Access to Information and Privacy BN Business Number BSC Balanced Scorecard CAS Corporate Administrative Systems CBSA Canada Border Services Agency CCRA Canada Customs and Revenue Agency CCTB Canada Child Tax Benefit CIAT Inter-American Centre of Tax Administrators CMD Corporate Management and Direction CPP Canada Pension Plan CPRI Contract Payment Reporting Initiative CSA Children's Special Allowances CSIS Canadian Security Intelligence Service DTC Disability Tax Credit EE Employment Equity EFILE Electronic Tax Return Filing Option EI Employment Insurance EX Executive Group FIS Financial Information Strategy FRR Foreign Reporting Requirements FTE Full Time Equivalent FTP File Transfer Protocol GERR GST/HST Enhanced Registration Review GOL Government On-Line GST Goods and Services Tax GTEC Government Technology Exhibition HR Human Resources HRSDC Human Resources & Skills Development Canada HRR&R Human Resources Reform and Renewal HST Harmonized Sales Tax IIS Interactive Information Service IMF International Monetary Fund IRM Integrated Risk Management IT Information Technology ITB Information Technology Branch MG Management Group MOU Memorandum of Understanding MPCI Management of Protected Client Information MRQ Ministère du revenu du Québec NCB National Child Benefit OAG Office of the Auditor General of Canada OECD Organization for Economic Cooperation and Development OGD Other Government Department PATA Pacific Association of Tax Administrators PCPR Preclaim Project Review PIPSC Professional Institute of the Public Service of Canada PPF Public Policy Forum PQP Pre-Qualification Process PWGSC Public Works and Government Services Canada RCMP Royal Canadian Mounted Police SDC Social Development Canada SD Sustainable Development SM Senior Management SR&ED Scientific Research and Experimental Development T1 Income Tax and Benefit Return T2 Corporation Income Tax Return T3 Statement of Trust Income Allocations and Designations T4 Statement of earnings and employer deductions TMFR Transparent Management for Results TSO Tax Services Office VDP Voluntary Disclosures Program Previous page: Schedule G – Glossary Next page: Print version Date modified: 2004-10-28 ...

Resource limits Resource Limits, contentious for many… There were a number of questions and concerns expressed around resource limits. ... [DISCUSSION – IDEA GENERATION] What challenges do you face in calculating resources spent on political activities? ... [DISCUSSION – IDEA GENERATION] As you are tasked with calculating this, how would you calculate the percentage of resources used for political activities? ...

The pension rebate amount is calculated as: A + B = C ($10,300 + $6,700 = $17,000) C- D = E ($17,000- $500 = $16,500) E × 33% = F ($16,500 × 33% = $5,445) The above variables correspond to the line items in Part C of Form GST4067, GST/HST Pension Entity Rebate Application and Election. ... Using these amounts, the pension rebate amount would be calculated as: A + B = C ($3,962 + $2,577 = $6,539) C- D = E ($6,539- $500 = $6,039) E × 33% = F ($6,039 × 33% = $1,993) The above variables correspond to the line items in Part C of Form RC4607, GST/HST Pension Entity Rebate Application and Election. ... The provincial factor for NB is calculated as follows: ($2,600,000 ÷ $8,000,000) + (500 ÷ 1,500) =.325 +.33 =.655.655 ÷ 2 =.3275.3275 ×.08 (the tax rate in NB is 8%) =.0262 The provincial factor for NL is calculated as follows: ($4,300,000 ÷ $8,000,000) + (800 ÷ 1,500) =.5375 +.5333 = 1.0708 1.0708 ÷ 2 =.5354.5354 ×.08 (the tax rate NL is 8%) =.0428 Specified pension entity The term "specified pension entity" is defined in subsection 172.1(4), and is relevant in cases where, during the fiscal year of a participating employer, the employer consumes or uses its own resources for pension activities of the pension plan, but does not intend to make supplies to the particular pension entity (this is discussed later in this part under section 3, "Consumption or use of employer resource otherwise than for supply"). ...

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