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Qualified donees – Consequences of returning donated property Guidance Reference number CG-016 Issued October 19, 2012 Summary Qualified donees that return property after March 21, 2011, must file an information return if an official donation receipt was issued for the original property, and if the returned property has a fair market value of more than $50. ... The Income Tax Act requires a registered charity to devote its resources exclusively to its charitable purposes and activities, and prohibits it from making gifts to non-qualified donees. ... Doe address of the person the property was returned to: 456 Any Street, Ottawa ON A1A 2B2 We issued the original donation receipt and the information contained in that receipt (or a copy of the receipt) is included below: receipt #: 0001 name of charity: ABC Charity Canadian charity address: 789 Anywhere Lane, Unit 2, Ottawa ON A1A 2C2 charity BN/registration#: 123456789 RR0001 date donation received: April 5, 2010 donor name: John W. ...

Schedule B – Other Items of Interest Previous page Next page This schedule contains detailed action plans and covers sustainable development and the benefit programs and benefit-related services delivered by the Canada Revenue Agency (CRA). ... Target date of Fiscal Year 2009/10 Release 2.0 – April 2009 Release 2.1- October 2009 COMPLETED Piloted a model that predicts the collections yield of a non-filer population. ... For more information on our Sustainable Development performance, please go to: www.cra.gc.ca/sds Benefit Programs and Benefit-Related Services Delivered by the CRA Six Federal Benefit Programs Canada Child Tax Benefit Children’s Special Allowances Disability tax credit Goods and services tax / harmonized sales tax credit Universal Child Care Benefit [Footnote 1] Working income tax benefit advance payments [Footnote 1] On behalf of Human Resources and Skills Development Canada 20 Ongoing Benefit Programs for Provinces and Territories 1 st Year British Columbia – BC Family Bonus 1996 Alberta Family Employment Tax Credit 1997 New Brunswick Child Tax Benefit 1997 New Brunswick Working Income Supplement 1997 Newfoundland and Labrador Harmonized Sales Tax Credit 1997 British Columbia – BC Earned Income Benefit 1998 Saskatchewan Child Benefit 1998 Northwest Territories Child Benefit 1998 Northwest Territories – Territorial Worker’s Supplement 1998 Nova Scotia Child Benefit 1998 Yukon Child Benefit 1999 Nunavut Child Benefit 1999 Nunavut – Territorial Worker’s Supplement 1999 Newfoundland and Labrador Child Benefit 1999 Newfoundland and Labrador Seniors’ Benefit 1999 Saskatchewan Low-Income Tax Credit 2000 Newfoundland and Labrador – Mother Baby Nutrition Supplement 2001 Ontario Child Benefit 2007 British Columbia Low Income Climate Action Tax Credit 2008 Ontario Senior Homeowners’ Property Tax Grant 2009 Nine One-Time Payment Programs Tax Year Relief for Heating Expenses (federal) 2000 British Columbia – BC Energy Rebate 2001 Alberta Energy Tax Refund 2001 Ontario Taxpayer Dividend 2001 Nova Scotia Taxpayer Refund 2003 Energy Cost Benefit (federal) 2005 Alberta 2005 Resource Rebate 2005 Ontario Home Electricity Relief 2006 British Columbia Climate Action Dividend 2008 46 Data Exchange and Data Transfer Services Twenty-three income verification data exchanges with provinces to support programs Eleven NCB Supplement data exchanges with provinces and territories to facilitate calculation of social assistance Four data transfers with provinces to support top-ups for CRA-administered child benefit programs Two data transfers of income and child information to support administration of the Ontario Child Care Supplement and Quebec Family Allowance programs Two data exchanges and transfers to support the new Nova Scotia Pharmacare program and to assist the ministère du Revenu du Québec in the administration of the Quebec Income Tax Act Four data exchanges and data transfers to support federal administration of EI Family Supplement, Canada Learning Bond, Additional Canada Education Savings Grant, and Guaranteed Income Supplement Previous page Next page Date modified: 2009-11-05 ...

Management of Personnel Previous page Next page Expectation (b): Acquisition – The Board must ensure that the Agency has a human resource management system that attracts the talent it needs to attain its operational objectives. ... The CRA will continue to use a human resources management strategy that focuses on attrition and vacancy management and respects Workforce Adjustment (WFA) provisions for permanent employees. ... Board’s Rating: Acceptable Expectation (d): Retention/mobilisation – The Board must ensure that the Agency has a human resource management system that retains and mobilizes the talent it needs to attain its operational objectives. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Financial Statements Discussion and Analysis – Administered Activities Introduction The Financial Statements – Administered Activities reflect the total assets and liabilities, tax and non-tax revenues, expenses and recoveries, and cash flows administered by the Canada Revenue Agency on behalf of the Government of Canada, provinces, territories, First Nations, and other government organizations. ... Income Tax Revenues – Personal and Trust Personal Income Tax revenues increased by $3.0 billion, or 6.5%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $838.6 million or 21.0%. ...

On August 1, 2005, Order in Council SI/2005-73 (OIC) transferred from the Department of Human Resources and Skills Development Canada (now Employment and Social Development Canada (ESDC) to the CRA the responsibility of the collection of certain ESDC debts. ... Summary of the project / initiative / change The Canada Revenue Agency (CRA) is responsible for the collection of outstanding taxes, levies and duties, as well as for the collection of Government Program (GP) debts on behalf of Employment and Social Development Canada (ESDC). ... DARS connects to a series of ESDC mainframe systems relating to specific programs, including the On Line Insurance System (OLIS) for EI, the Information Technology Renewal Delivery System for CPP, the Canada Student Loans System, and the Enterprise Resource Planning Software. ...

Audited Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ... As well, the Agency provides to Human Resources and Skills Development Canada (HRSDC) collection services for certain accounts receivable under various acts. 2. ... Old Age Security benefit recoveries, Canada Pension Plan contributions, net of overpayments refunded by the Agency, and Employment Insurance premiums are credited to Human Resources and Skills Development Canada (HRSDC) which administers the Old Age Security program, the Canada Pension Plan, and the Employment Insurance Account. ...

Partnerships – Deferral of corporation tax Under subsection 96(1) of the Income Tax Act, income earned by a corporation as a member of a partnership is included in the corporation’s income for the corporation’s tax year in which the fiscal period of the partnership ends. ... Joint ventures – Elimination of fiscal period Joint ventures no longer have a fiscal period. ... For more information, see Joint ventures – Elimination of fiscal period. ...

When a Canadian taxpayer receives government assistance, it is an uncontrolled transaction between arm's length parties at one level of the market (that is, an input market, which is a market the resources to produce a good or service are acquired in). ... Appendix – Example A.1 The following is an example to illustrate this policy: A.2 A Canadian company (CanCo) carries on a business in Canada. ... As filed by the taxpayer – markup applied on net costs A.3 The MNE establishes the transfer price between CanCo and ForCo by applying a mark-up to CanCo's costs (net of the government assistance received) incurred to perform the R&D services. ...

For more information, see Interpretation Bulletin IT-273R2, Government Assistance – General Comments. ... You can choose to capitalize the interest expense you pay on the money you borrow for any of the following purposes: to buy depreciable property; to buy a resource property; or for exploration and development. ... For more information on these slips, see Guide T4001, Employers' Guide – Payroll Deductions and Remittances. ...

For more information on requesting an excise tax or other levies ruling, go to Excise Taxes – Contacts. ... Industry Canada To access Industry Canada's extensive expertise and information resources, visit Industry Canada. ... To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ...