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Internal Audit – Human Resources Performance Management Final Report Audit, Evaluation, and Risk Branch June 2019 Table of contents Executive summary 1. ... The Human Resources Branch has reviewed and updated the 3 corporate policy instruments related to employee and MG performance management, which are: the Policy on Performance, Learning, Development, and Recognition – April 1, 2016 the Directive on Performance Management and Recognition – April 1, 2016 the Procedures on Performance Management and Recognition – April 6, 2018 The key elements of the Policy Framework for People Management, which are leadership, workforce, and workplace, are present in all 3 of the above corporate policy instruments. ... Monitoring and reporting Criteria 2.1 Monitoring activities occur to ensure policies and procedures are working as intended and applied consistently 2.2 Performance management reporting requirements allow for appropriate oversight and evaluation of results, and a feedback loop is in place to address areas of concern Methodology The methods used for examination were: review and analysis of plans, reports, policies, and procedures (including those from other Government of Canada departments and agencies), and industry best practices review and analysis of related files and data for all branches and regions, with the exception of the Audit, Evaluation, and Risk Branch, for the past 3 fiscal years site visits and interviews with stakeholders in select branches and regions Appendix B: Distribution of Performance Ratings Employee performance ratings – Text version Employee performance ratings Level 1 Level 2 Level 3 Level 4 Level 5 2014-15 0.48% 2.03% 51.65% 27.50% 5.69% 2015-16 0.48% 1.83% 54.55% 26.75% 5.48% 2016-17 0.50% 1.71% 57.85% 26.03% 4.83% Manager core ratings – Text version Manager core ratings Level 1 Level 2 Level 3 Level 4 Level 5 2014-15 0.12% 0.59% 40.44% 44.02% 14.83% 2015-16 0.03% 0.67% 39.23% 44.61% 15.45% 2016-17 0.11% 0.45% 38.17% 42.56% 13.35% Manager EPM ratings – Text version Manager EPM ratings Level 1 Level 2 Level 3 Level 4 Level 5 2014-15 0.12% 1.17% 47.51% 38.89% 12.31% 2015-16 0.09% 0.88% 47.83% 39.13% 12.07% 2016-17 0.16% 0.81% 49.81% 37.25% 11.97% Appendix C: Core performance scale for employees and management group Core performance scale levels and descriptions for employees and management group Level Description 5 Performance results exceeded expectations 4 Performance results achieved all expectations and sometimes went beyond expectations 3 Performance results achieved all expectations 2 Performance results mostly met expectations and sometimes were below expectations 1 Performance results did not meet expectations Appendix D: Effective people management performance scale for management group Levels and descriptions for the effective people management performance scale Level Description 5 MG delivered on all effective people management (EPM) objectives and consistently went above and beyond expectations in leading and influencing the opinions, attitudes and behaviours of others. ...

Step 2 – The medical practitioner prints and certifies Part B of the T2201 and provides it to their patient. ... Step 1 is to complete the ' medical practitioner information' section. Step 2 is to complete the ' patient information' section, and select the appropriate categories for your patient. ...

Calculate payroll deductions and contributions Get ready to make deductions Determine if a benefit is taxable What is a taxable benefit Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle Other taxable benefits Aircraft- Operating expense benefits Automobile provided by the employer Board and lodging expenses Cell phone and internet services Child care expenses Counselling services and tax preparation Disability-related employment benefits Educational assistance Employee benefit plans Employee profit sharing plans (ESPS) Event tickets Gifts, awards, and long-service awards Insurance plans Loans and employee debt Loyalty or other points programs Meal expenses Medical expenses Merchandise discounts and commissions from personal purchases Motor vehicle provided by the employer Moving and relocation expenses Municipal officer's expense allowance Parking Professional membership dues Recreational facilities and club dues Savings and pension plans Security options Social events and hospitality functions Tool reimbursements, allowances and rental payments Transportation and airline passes Travel expenses Travel, board and lodging expenses- Provided to an employee in prescribed zones Uniforms and protective clothing Zero-emission vehicle- Charging stations and service plans Determine the tax treatment of payments other than regular employment income How to calculate Make corrections before filing Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle You may be looking for: Motor vehicle expenses claimed by self-employed individuals Content has been updated for clarity, completeness and plain language. ... The following are examples of taxable situations: The per-kilometre rates are not considered reasonable because they are either too high or too low You provided a flat-rate allowance that is not based on the number of kilometres driven You combined allowances for which you used a flat-rate and a reasonable per-kilometre rate for the same use of the vehicle (the combined amount is considered 1 allowance) Examples – Taxable Examples of allowances that are taxable Examples Result You own an office supply company where you have employees on the road as salespersons. ... Learn more on allowable employment expenses: Allowable motor vehicle expenses – Salaried employee expenses Allowable motor vehicle expenses – Commission employee expenses Transportation employees Withhold payroll deductions and calculate the GST/HST to remit If the benefit is taxable, you must withhold the following deductions: Withhold: Income tax CPP EI Do not remit: GST/HST (do not remit) The amounts must be included in the pay period they were received or enjoyed. ...

The 2014 RPP Practitioners’ Forum – Summary Report This report is a summary of the discussions held at the 2014 RPP Practitioners’ Forum. ... RPAS – current and future state With the April 2014 release of RPAS, we have incorporated functionality to store our letters using Enterprise Correspondence (EC). ... Future state – Longer term We are looking into possibly using the existing secure portal functionality of the CRA to communicate with you electronically. ...

ARCHIVED- 2022 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – Supporting documents, After you file your return, Digital services and For more information On this page... ... Forms and schedules Attach your completed forms and schedules as instructed on the return or in the guide Line 10400 – Other employment income Attach a list of your expenses relating to research grants Line 11400 – CPP or QPP benefits Attach a letter from Service Canada showing the amount of the lump-sum benefit payment that you received that applies to previous years unless these amounts are shown on your T4A(P) slip Line 11500 – Other pensions and superannuation Attach a note identifying the type of pension that you received from a foreign country and the country that it came from Line 12200 – Net partnership income (limited or non-active partners only) Attach a copy of the partnership's financial statement if you did not receive a T5013 slip Line 12600 – Rental income Attach Form T776, Statement of Real Estate Rentals, or a statement showing your rental income and expenses Line 13000 – Other income Attach a note if one of the following applies: You have more than one type of income. ... State any amount that you received but did not include in your income Lines 13499 to 14300 – Self-employment income Attach a copy of the applicable self-employment form or the partnership's financial statement showing your income and expenses Line 20800 – RRSP deduction Attach your official receipts for all amounts that you contributed to an RRSP, a PRPP, and an SPP from March 2, 2022, to March 1, 2023, including those you are not deducting on your 2022 return and those you are designating as HBP or LLP repayments Line 22400 – Exploration and development expenses Attach your information slips such as a T101 or T5013. ...

Taxpayer Services Division – Centre of Expertise Assessment, Benefit, and Service Respond to trust related telephone enquiries. ... T3 Non-Filer / Non-Registrant Collections and Verification Promotes compliance with the filing requirements of trusts, as outlined in the Income Tax Act and various other legislations. ... Tax, Retirement & Estate Planning Services; Trusts – “Just the Basics”. ...

A PSB is generally eligible to claim a PSB rebate for a percentage of the GST or federal part of the HST paid or payable in the course of performing the activities of: a municipality – 100% a university or public college (established and operated otherwise than for profit) – 67% a school authority (established and operated otherwise than for profit) – 68% a hospital authority, facility operator or an external supplier – 83% a charity or qualifying non-profit organization – 50%. ... For instructions on calculating the percentage of government funding, refer to Form GST523-1, Non-Profit Organizations – Government Funding. 34. ... To claim a rebate for the provincial part of the HST, a PSB would complete Form RC7066 SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate. ...

For CRA telephone support with respect to the tax implications of Phoenix payroll issues, please call 1-888-556-5083 (9:00 am – 5:00 pm EST). ... You can apply by writing to the Chief of Appeals at your Appeals Intake Centre (please see Extension to the filing deadline on the page File an objection – Income tax), or by using the My Account online services. ... For more information on how and when to file an objection, please go to File an objection – Income tax. ...

SR&ED Claim / Claim A claim in the CRM is an SR&ED claim; the two terms are interchangeable. ... The FR may arrange to transfer the adjustments related to the partnership to the other FR / auditor. ... The receiving FR / auditor will merely include the adjustments in their assessment. ...

2019 First Annual Report of the Disability Advisory Committee: Enabling access to disability tax measures – Report in brief PDF version This report is dedicated to Wendall Nicholas, for his commitment and leadership as a member of the Disability Advisory Committee. On this page Preface Introduction Enabling DTC access through improved eligibility criteria Enabling DTC access through improved application procedures Enabling access through improved communications Enhancing access to other disability benefits Recognizing the additional costs of disability Appendix 1 – List of Committee members Appendix 2 – Recommendations Preface The Disability Advisory Committee was originally formed in March 2005 after the Technical Advisory Committee on Tax Measures for Persons with Disabilities had completed its mandated work and released its report Disability Tax Fairness in 2004. ... Appendix 1 – List of Committee members The Committee members whose work produced this report are: Frank Vermaeten, Co-Chair of the Committee, Assistant Commissioner with the Canada Revenue Agency, from Ontario Dr. ...