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However, the Minister may authorize, in certain situations, for a registrant to maintain such records outside Canada, provided specific requirements are met, including but not limited to the following: An authorized person undertakes to keep the CRA advised of any changes to the address at which the records are kept An authorized person undertakes to make these records available, when and as requested, to an officer of the Agency at a designated tax services office in Canada, should an inspection be required by the CRA An authorized person agrees to pay all travel and living costs of the CRA officer travelling outside of Canada to conduct an on-site audit should the records not be made available when and as requested by the CRA, or should the records provided be inaccurate or incomplete If you intend to register for the fuel charge program but maintain records outside of Canada, you are required to fill out and send Form L400-3, Non-Resident – Records Kept Outside Canada, as part of your registration package. For technical enquiries, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ...

For more information about payments for services other than in the course of employment, see Guide RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada. ... See Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting. ...

If you live in a province that has ABA and give your permission, you will automatically be applying or registering for: the Canada child benefit (CCB) – A tax-free monthly payment made to eligible families to help them with the cost of raising a child under 18 the goods and services tax/harmonized sales tax (GST/HST) credit- A tax-free quarterly payment that helps families and individuals with low and modest incomes offset all or part of the GST or HST that they pay any related provincial programs – Most provinces and territories also have child and family benefits and credits, which families can receive in addition to the CCB and the GST/HST credit If you live in a territory that does not have ABA, you can apply for child and family benefits using the “Apply for child benefits” service through My Account or by completing and mailing Form RC66, Canada Child Benefits Application to your tax centre. ...

Community Volunteer Income Tax Program 2022 End-Of-Season Survey Results On this page Free Tax Clinics Volunteer Survey Response rates Respondents by location Respondents by years of experience Satisfaction levels What we’re doing Free Tax Clinics Volunteer Survey This survey gives participating organizations and volunteers an opportunity to tell us about their experiences with the Community Volunteer Income Tax Program (CVITP) or the Income Tax Assistance – Volunteer Program (ITAVP) in Quebec. ... Respondents by years of experience 15% of respondents said this was their first year volunteering 33% said they have volunteered for 2-5 years 20% said they have volunteered for 6-10 years Satisfaction levels 90% of respondents were satisfied with UFile, the certified tax software volunteers use to complete tax returns 86% of respondents were satisfied with the communication and support they received from their local CRA coordinator 89% of respondents were satisfied with the dedicated help line for volunteers 87% of respondents were satisfied with CVITP & EFILE registration 81% of respondents were satisfied with their training 35% of respondents used Auto-fill my return of those who used it, 86% were satisfied with the service What we're doing We've listened to your feedback and are working on the following improvements: Removing language barriers Many respondents (14%) indicated that they provided services in a language other than English or French. ...

The Canada Revenue Agency (CRA) listened to persons with disabilities and their caregivers about their experiences with the Agency – focusing on the accessibility of the Agency’s services, any accessibility barriers that they have experienced, and ways that these barriers could be addressed. ... Key questions that were for discussion On July 11th, 2019, the Accessible Canada Act was enacted – formalizing the Government of Canada’s commitment to proactively identify, remove, and prevent barriers to accessibility wherever individuals interact with federal programs and services. ...

Assessment Format Supervised online Location of assessment In office Portability of result Yes Retest period 180 days Validity period Indefinitely Time to complete assessment 40 minutes Number of questions 32 questions Categories to evaluate Job knowledge and/or Technical Skills Type of questions Multiple choice Sample question(s) Accounting – Level 1 Sample Questions Sample questions for level 1 Answers are provided at the bottom of this document. ... asset liability asset and liability none of the above The correct sequence of presentation of items on the income statement is: revenue, expenses, extraordinary items expenses, revenue, extraordinary items extraordinary items, revenue, expenses extraordinary items, expenses, revenue Net income equals: assets- liabilities liabilities- owner's equity revenue + expenses revenue- expenses Financial statements are used by: creditors tax authorities investors all of the above The posting reference in the ledger indicates: the page of the ledger that the account is on the date of the transaction whether it is a debit or a credit entry the page of the journal where the entry can be found Answers d a d a d d d Practice test No Possible result You must score 16 or greater to get Level 1 for the qualification assessed. ...

The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... For information on how to make a general or technical enquiry on excise duties, go to Contact information – Excise and Specialty Tax Directorate. ...

CRA’s action plan The Canada Revenue Agency has recently extended the hours of operation for its main contact centres (Individual Tax, Benefit Enquiry and Business Enquiry) from 8:00 am to 8:00 pm local time to 6:30 am to 11:00 pm ET (Monday – Friday) and Saturdays from 9:00 am to 5:00 pm local time to 7:30 am to 8:00 pm ET. ... Recommendation #3 The Taxpayers’ Ombudsperson recommends the Canada Revenue Agency: Provide a permanent grant program for organizations participating in the Community Volunteer Income Tax Program (CVITP) and the Income Tax Assistance – Volunteer Program (ITAVP) Continue to provide supplemental grant amounts to those that serve Indigenous communities and those organizations that operate in Northern, rural and remote communities. ...

For example, if you owned 100 shares of XYZ Ltd. that cost $1,000 to purchase, the ACB of each share would be $10 ($1,000 ÷ 100). ... The ACB of each share must be recalculated and would now be $5 ($1,000 ÷ 200). ...

Documents Name Description Type Authorization request – signature page (pre-filled) Taxpayer authorization needed to allow a CVITP volunteer to use the CRA's Auto-fill my return service. ... Form TIS60- Community Volunteer Income Tax Program – Taxpayer Authorization This form allows a CVITP volunteer to get the individual’s authorization to prepare and file their tax return. ...