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Literature Review – A review of literature related to registration processes and registration vis-à-vis compliance was conducted. ... Interviews (internal) – 25 individual and group interviews were carried out with over 150 CRA staff and management in both headquarters and the regions. ... The main objective of the Act is: (1) … to make it easier for businesses to conduct their dealings with the Australian Government. ...

Once these items are accounted for, as shown in Base spending budgets, the remaining variance will be primarily attributable to the gradual implementation of savings measures arising from the Budget 2012 spending review, reaching $196M by 2015-2016 Human resources (full-time equivalent) Total budgetary expenditures (Main Estimates) 2013-14 Forecast 2012-13 Planned 2013-14 Planned 2014-15 Planned 2015-16 39,371 41,144 39,371 38,354 38,209 Planning summary table (thousands of dollars) Strategic outcomes Program (P) Actual spending 2010-11 2011-12 Forecast spending 2012-13 (Footnote 1) Planned Spending 2013-14 (Footnote 1) 2014-15 (Footnote 1) 2015-16 (Footnote 1) Alignment to Government of Canada outcomes Taxpayers meet their obligations and Canada's revenue base is protected Taxpayer and business assistance (P1) 551,883 530,542 561,868 538,855 245,811 243,702 A transparent, accountable, and responsive federal government Assessment of returns and payment processing (P2) 683,036 642,057 641,475 595,735 559,701 575,033 Well-managed and efficient government operations Accounts receivable and returns compliance (P3) 511,567 521,505 478,265 428,029 413,039 410,235 Well-managed and efficient government operations Reporting compliance (P4) 1,071,359 1,055,758 1,099,842 1,015,345 988,246 980,097 Well-managed and efficient government operations Appeals (P5) 164,065 175,064 179,149 178,625 173,148 169,228 A transparent, accountable, and responsive federal government Eligible families and individuals receive timely and correct benefit payments Benefit programs (P6) 369,838 369,783 383,130 382,510 382,314 385,942 Income security and employment for Canadians Supports all strategic outcomes within the CRA Internal services (P7) 1,064,087 1,053,851 1,399,696 1,128,367 1,099,782 1,089,215 Total CRA (excluding taxpayers' ombudsman) (Footnote 3) 4,415,836 4,348,561 4,743,425 4,267,465 3,862,040 3,853,452 Taxpayers and benefit recipients receive an independent and impartial review of their service-related complaints Taxpayers' ombudsman (P9) 2,730 2,731 3,124 3,098 2,967 2,970 A transparent, accountable, and responsive federal government Total CRA (Footnote 4) 4,418,566 4,351,292 4,746,549 4,270,563 3,865,007 3,856,421 Footnote 1: The reduction in Forecast/Planned Spending over the planning period (from $4.747B in 2012-2013 to $3.856B in 2015-2016) is primarily attributable to: (a) certain technical adjustments that are reflected only in 2012-2013 – a carry forward from 2011-2012 ($248M) and funding for maternity and severance benefits ($175M); (b) the fact that Planned Spending in 2014-2015 and 2015-2016 does not yet include a forecast of disbursements to the provinces under the Softwood Lumber Products Export Charge Act, 2006 (which amounted to $280M in 2012-2013 and $283M in 2013-2014); and (c) the gradual implementation of savings measures arising from the Budget 2012 spending review, reaching $196M by 2015-2016. ... The CRA contributes to Theme IV – Shrinking the Environmental Footprint – Beginning with Government as denoted by this visual identifier. These contributions are components of the following program and are further explained in Section II: program 7 – internal services. ...

Petersburg Eckerd College Registered (2012-01-01) Florida Daytona Beach Embry-Riddle Aeronautical University Registered (2013-01-01) Florida Boca Raton Florida Atlantic University Registered (2012-01-01) Florida Fort Myers Florida Gulf Coast University Registered (2012-01-01) Florida Melbourne Florida Institute of Technology Registered (2018-05-24) Florida Tallahassee Florida State University Registered (2012-01-01) Florida Fort Lauderdale Nova Southeastern University Registered (2012-01-01) Florida West Palm Beach Palm Beach Atlantic College Revoked (2012-10-24) Registered (2012-01-01 to 2012-10-23) Florida West Palm Beach Palm Beach Atlantic University Registered (2012-01-01) Florida Winter Park Rollins College Registered (2012-01-01) Florida Lakeland Southeastern University Registered (2012-01-01) Florida Miami Beach Talmudic College of Florida Registered (2015-01-01) Registered (2012-01-01 to 2014-04-22) Revoked (2014-04-23 to 2014-12-31) Florida Orlando University of Central Florida Registered (2012-01-01) Florida Gainesville University of Florida Registered (2012-01-01) Florida Coral Gables University of Miami Registered (2012-01-01) Florida Tampa University of South Florida Board of Trustees Registered (2023-07-21) Georgia Atlanta Emory University Registered (2012-01-01) Georgia Atlanta Georgia Institute of Technology Registered (2012-01-01) Georgia Kennesaw Kennesaw State University Registered (2024-05-29) Georgia Marietta Life University Registered (2012-01-01) Georgia Athens University of Georgia, The Registered (2012-01-01) Hawaii Laie Brigham Young University – Hawaii Campus Registered (2012-01-01) Hawaii Honolulu Hawaii Pacific University Registered (2012-01-01) Hawaii Honolulu University of Hawaii Registered (2019-07-08) Registered (2012-01-01 to 2014-04-22) Revoked (2014-04-23 to 2019-07-07) Idaho Rexburg Brigham Young University – Idaho Registered (2014-01-01) Idaho Pocatello Idaho State University Registered (2012-01-01) Idaho Moscow New Saint Andrews College, Inc. Registered (2022-07-04) Idaho Moscow University of Idaho Registered (2012-01-01) Illinois Chicago Adler University (formerly Adler School of Professional Psychology) Registered (2012-01-01) Effective date of name change 2014-12-08 Illinois Aurora Aurora University Registered (2012-01-01) Illinois Chicago De Paul University Registered (2012-01-01) Illinois Greenville Greenville College Registered (2012-01-01) Illinois Chicago Illinois College of Optometry Registered (2021-08-05) Illinois Chicago Illinois Institute of Technology Registered (2012-01-01) Illinois Normal Illinois State University Registered (2012-01-01) Illinois Elgin Judson University – A Baptist Institution Registered (2022-11-03) Illinois Chicago Loyola University Registered (2012-01-01) Illinois Chicago Meadville-Lombard Theological School Registered (2012-01-01) Illinois Chicago Moody Bible Institute Registered (2012-01-01) Illinois Lombard National College of Chiropractic Registered (2012-01-01) Illinois Naperville North Central College Revoked (2014-04-23) Registered (2012-01-01 to 2014-04-22) Illinois Evanston Northwestern University Registered (2012-01-01) Illinois Bourbonnais Olivet Nazarene University Registered (2013-01-01) Illinois Elsah Principia College, The Registered (2012-01-01) Illinois Chicago Rush University Registered (2012-01-01) Illinois Carbondale Southern Illinois University of Carbondale Revoked (2014-04-23) Registered (2012-01-01 to 2014-04-22) Illinois Chicago Telshe Yeshiva-Chicago, Rabbinical College of Telshe-Chicago, Inc. ... Registered (2012-01-01) Ohio Wooster The College of Wooster Registered (2020-11-17) Ohio Cincinnati Union Institute & University Registered (2012-01-01) Ohio Akron University of Akron, The Registered (2017-05-30) Registered (2012-01-01 to 2014-04-22) Revoked (2014-04-23 to 2017-05-29) Ohio Cincinnati University of Cincinnati Registered (2012-01-01) Ohio Dayton University of Dayton Registered (2015-01-01) Ohio Findlay University of Findlay, The Registered (2012-01-01) Ohio Toledo University of Toledo, The Registered (2015-01-01) Ohio Springfield Wittenberg University Registered (2012-01-01) Ohio Dayton Wright State University Revoked (2014-04-23) Registered (2012-01-01 to 2014-04-22) Ohio Cincinnati Xavier University Registered (2016-01-01) Oklahoma Muskogee Bacone College Registered (2013-01-01) Oklahoma Tulsa Oral Roberts University Registered (2012-01-01) Oklahoma Norman University of Oklahomaa Registered (2012-01-01) Oklahoma Oklahoma University of Tulsa Registered (2012-01-01) Oregon Portland Lewis & Clark College Registered (2015-01-01) Oregon Portland Multnomah Bible College Registered (2012-01-01) Oregon Portland Oregon Health & Science University Registered (2013-01-01) Oregon Corvallis Oregon State University Registered (2012-01-01) Oregon Forest Grove Pacific University Registered (2012-01-01) Oregon Portland Reed College Registered (2012-01-01) Oregon Eugene University of Oregon Registered (2012-01-01) Oregon Portland University of Portland Registered (2012-01-01) Oregon Portland University of Western States Registered (2012-01-01) Oregon Salem Western Baptist College Revoked (2012-10-24) Registered (2012-01-01 to 2012-10-23) Oregon Portland Western Seminary (formerly Western Conservative Baptist Seminary) Registered (2012-01-01) Oregon Portland Western States Chiropractic College Revoked (2012-10-24) Registered (2012-01-01 to 2012-10-23) Pennsylvania Bryn Athyn Academy of the New Church, The Registered (2012-01-01) Pennsylvania Bryn Mawr Bryn Mawr College Registered (2012-01-01) Pennsylvania Lewisburg Bucknell University Registered (2012-01-01) Pennsylvania Pittsburg Carnegie-Mellon University Registered (2012-01-01) Pennsylvania Philadelphia Curtis Institute of Music, The Registered (2012-01-01) Pennsylvania Carlisle Dickinson College Registered (2017-06-26) Pennsylvania Pittsburg Duquesne University Registered (2012-01-01) Pennsylvania St. ...

Wording changes were made to the T1 reassessing service standards as a result of the review. 2021-22 CRA Service Standards webpage: Service Standards 2021-22 – Canada.ca How to change a return webpage: How to change your return – Canada.ca This action plan item has been completed. ... The review was completed in January 2021, and the wording of the T1 reassessments – paper service standard now includes the wording to include telephone enquires that are re-directed to the tax centres for processing. 2021-22 CRA Service Standards webpage: Service Standards 2021-22 – Canada.ca This action plan item has been completed. ...

Some individuals felt that there would be value in seeking to find ways to reduce the number of pages of tax forms, or perhaps to let individuals know what forms they do and do not need to complete – perhaps a virtual "cheat sheet" that CRA could develop that would help steer individuals toward or away from certain forms, ensuring only ones that are relevant to them will be completed. ... Empower customer service representatives to take greater ownership of the client while they are navigating through the telephone system – when a person is passed to another CSR rep, ensure that a) the SME doesn't have to re-identify themselves to someone else b) the SME actually gets to the other person. ... Empower Client service agents to take greater ownership of the client while they are navigating through the telephone system – when a person is passed to another CSR rep, ensure that a) the SME doesn't have to re-identify themselves to someone else b) the SME actually gets to the other person. ...

Provide additional information After making changes, you may need to provide more information: A Mandatory correction – You must provide the identified information before you can proceed with your submission. A Mandatory question – You must provide a yes or no response or you will be unable to submit your change. ... An optional correction – You may want to provide more information if the warning applies to your tax situation. ...

Update – Additional information has been added to Question 6. The budget proposes that individuals can choose to claim a deduction for repayments made before January 1, 2023, of certain COVID-19 benefit amounts they were not entitled to receive (or choose to repay), on their income tax and benefit return (return) for the year they received the benefit rather than on the return for the year they repaid the benefit. ... Example 1 – Deduct full repayment in year of overpayment (i.e. the year the benefit was received): Overpayment of CERB received in 2020 of $2000 Repaid $500 in 2020 T4A received for 2020 reporting $1500 of income from the CERB ($2,000 received less the $500 repaid in that year) Repaid $100 in January 2021 File return for 2020 in April 2021, reporting $1500 of income from the CERB and claiming a deduction of $100 repaid in January 2021 on line 23200 of the return Repaid $1400 in November 2021 Request to change your 2020 return to claim a deduction for the additional $1400 repaid on line 23200 T4A received for 2021 showing a repayment of $1500 in 2021 The $1500 repayment shown on the 2021 T4A slip cannot be deducted on line 23210 of your 2021 return because you have already deducted it on your 2020 return. Example 2 – Deduct full repayment in year of repayment: Overpayment of CERB received in 2020 of $2000 Repaid $500 in 2020 T4A received for 2020 reporting $1500 of income from the CERB Repaid $100 in January 2021 Filed return for 2020 in April 2021, reporting $1500 of income from the CERB Repaid $1400 in November 2021 T4A received for 2021 showing a repayment of $1500 in 2021 File return for 2021 and claim a deduction on line 23210 for $1500 Example 3 – Deduct some of the repayment in year of overpayment (i.e. the year the benefit was received) and some in year of repayment: Overpayment of CERB received in 2020 of $2000 Repaid $500 in 2020 T4A received for 2020 reporting $1500 of income from the CERB Repaid $100 in January 2021 File return for 2020 in April 2021, reporting $1500 of income from the CERB and claiming a deduction on line 23200 of the return for the amount of $100 repaid in January 2021 Repaid $700 in November 2021 Request to change your 2020 return to claim a deduction of $700 on line 23200 Repaid $300 in December 2021 T4A received for 2021 showing a repayment of $1100 in 2021 File return for 2021 in April 2022, and claim a deduction of $300 on line 23210 Repaid $400 in June 2022 T4A received for 2022 showing a repayment of $400 in 2022. ...

Current procedures for revoking access/credentials now includes a strategic communications approach (e.g., web content, reactive messaging, email notifications, social media / public outreach). ... Issues management plans and / or approaches may be developed and tailored for circumstances with the possibility of significant negative impact on the Agency’s security, operations or reputation. ... Issues Management plans and / or approaches are leveraged in the event of a major incident involving or implicating the CRA, requiring a coordinated response from some or several CRA Branch heads. ...

Finally, as a long term vision, SRMIAD would like to get involved in site visits during the planning stage of MOUs where the CRA will be transferring / exchanging information with a third party. ... Office of Primary Interest (OPI) Audit Title Number of Action Plans Complete Low Risk or No Longer Relevant / Applicable Satisfactory Progress Requires Attention Prior to 2003-2004 Still Being Monitored 2003-2004 F&A 2001-2002 Selected Fiscal Year-End Procedures 12 7 5 Prairie HRB Alternate Work Arrangements 1 1 Appeals Appeals Branch Management Framework 4 4 CPB ARAP/IRAAP Auditor Recruitment and Apprenticeship Programs 2 2 F&A ITB Balanced Scorecard Pre-Implementation 11 3 8 CPB Compliance Programs Branch Monitoring 1 1 F&A ITB P&L HRB Corporate Administrative System (CAS) Security 1 1 CPB P&L A&C Electronic Commerce 3 2 1 Québec HRB Employment Equity 1 1 HRB External Recruitment 14 4 1 9 ITB HQ IT Support Services 2 2 F&A Financial Information Strategy (FIS) / Accrual Accounting in Revenue Ledger 6 2 4 NOR A&C GST Credit Returns Prepayment Program 5 5 SOR HRB Individual Learning Plans 4 4 P&L Information Exchange Agreement 5 2 1 2 ITB IT Management Framework 3 3 SOR ITB F&A Mainframe Access Profiles 5 5 F&A ITB Overtime Administration 1 1 F&A Public Accounts – Plates and Forms 3 1 2 NOR F&A Security of Client Information 1 1 SOR F&A Security 2 2 CPB Small and Medium Enterprises 5 3 1 1 Québec Teleworking, Hotelling, Desk Sharing and Remote Access 2 2 NOR Thunder Bay Tax Services Office (TSO) Management Framework 5 5 TOTALS 42 57 42 43 11 3 OPI Legend A&C Assessment and Collections Branch (now Assessment and Benefit Services Branch) Appeals Appeals Branch CPB Compliance Programs Branch F&A Finance and Administration Branch HRB Human Resources Branch ITB Information Technology Branch NOR Northern Ontario Region (now merged into Ontario Region) P&L Policy and Legislation Branch (became Policy and Planning Branch which has since split into Corporate Strategies and Business Development Branch and Legislative Policy and Regulatory Affairs Branch) Prairie Prairie Region Québec Québec Region SOR Southern Ontario Region (now merged into Ontario Region) Top of Page Footnotes [Footnote 1] Effective September 2006, oversight for the Program Evaluation function was transferred to the Agency Management Committee (AMC). ...

Status and action plan for the next fiscal year and subsequent years: Administered Activities Program Areas Design effectiveness assessment Operational effectiveness assessment Ongoing monitoring assessment Table note 1 Individual Income Tax (T1) (including system redesign) Table note 2 Complete 2020-2021 Future years Corporation Income Tax Complete Complete 2019-2020/ 2020-2021 Trust Income Tax Complete Complete 2021-2022 GST/HST Complete 2019-2020 Future years Benefits Complete 2020-2021 Future years Disbursements Complete 2021-2022 Future years Excise Taxes and Duties Complete 2019-2020 Future years Collections / payments Complete Future years Future years Non-Resident Income Tax Table note 3 Complete-- Common Tax Program Controls Table note 4 Complete Table note 4 Complete 2019-2020 IT general controls Table note 5 Complete 2019-2020 Future years Status and action plan for the next fiscal year and subsequent years: Agency Activities Program Areas Design effectiveness assessment Operational effectiveness assessment Ongoing monitoring assessment Table note 1 Payroll Complete Complete 2019-2020 Procurement to pay Complete Complete 2019-2020 Capital assets Complete Complete 2019-2020 Budgeting & Projections Complete Complete 2019-2020 Financial close and reporting Complete Complete 2019-2020 Investment Planning Complete 2019-2020 2020-2021 Costing & CFO Attestation Complete 2019-2020 2020-2021 IT general controls Table note 5 Complete Complete 2019-2020 Status and action plan for the next fiscal year and subsequent years: Common Controls – Administered and Agency Activities Program Areas Design effectiveness assessment Operational effectiveness assessment Ongoing monitoring assessment Table note 1 Entity level controls Complete Complete 2019-2020 Common IT general controls Table note 5 Complete Complete 2019-2020 Status and action plan for the next fiscal year and subsequent years: Special Projects Table note 3 Program Areas Design effectiveness assessment Operational effectiveness assessment Ongoing monitoring assessment Table note 1 Objections/Litigations 2019-2020-- Contingent liabilities 2019-2020-- Note 1 Return to table note 1 Referrer The frequency of the ongoing monitoring of key control areas is risk-based and occurs over a three-year cycle with the exception of high risk areas, which are tested on an annual basis, or controls with prior year exceptions that have completed action plans, which are tested in the following fiscal year. ...