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X7-1 Special Levies – Insurance Premiums Excise Taxes and Other Levies Memorandum February 2009 This memorandum provides information on the tax on insurance premiums other than marine levied under Part I of the Excise Tax Act (the Act). ... Every person liable to pay the 10% tax on insurance premiums is required to file a return using Form B243, Tax on Insurance Premiums Return – Insured. ... For information on how to make a general or technical enquiry on excise taxes and other levies, go to Contact Information – Excise and Specialty Tax Directorate. ...

Examples – Scramble Parking The following examples explain what is and is not considered scramble parking. Example 1 – Scramble parking Where there are 35 parking spots and 60 employees who want parking Example 2 – Not scramble parking There are enough parking spaces for all employees who want a parking space on a daily basis but it is "unassigned parking", meaning employees are not assigned to a particular parking space There are 50 parking spots and 52 employees wanting parking. ...

Contact information – Excise and Specialty Tax Directorate This page provides details about how persons that are involved in an industry that is regulated under the Air Travellers Security Charge Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Greenhouse Gas Pollution Pricing Act, or the Select Luxury Items Tax Act can contact the Excise and Specialty Tax Directorate for assistance. ... Atlantic Region Mailing address Excise Duties and Taxes PO Box 638 Station Central Halifax NS B3J 2T5 Fax: 902‑450‑8559 Courier address Excise Duties and Taxes Nova Scotia Tax Services Office 100 – 145 Hobsons Lake Dr Beechville NS B3S 0J1 Ontario Region Excise Duties and Taxes LPRA Division 55 Bay St N Hamilton ON L8R 3P7 Fax: 905‑572‑4608 Quebec Region Excise Duties and Taxes Section 492 PO Box 32 305 René-Lévesque Blvd W Montreal QC H2Z 1A6 Fax: 514‑283‑6154 Western Region – Coastal and Central BC Excise Duties and Taxes 468 TA-03 9755 King George Blvd Surrey BC V3T 5E1 Fax: 418‑562‑4997 Western Region – Eastern Prairie Mailing address Excise Duties and Taxes PO Box 1022 Station Main Winnipeg MB R3C 2W2 Fax: 418-562-5349 Courier address Excise Duties and Taxes Eastern Prairie Tax Services Office 500 – 360 Main St Winnipeg MB R3C 3Z3 Licensing and registration A licence or registration issued by the Canada Revenue Agency (CRA) is required for certain activities administered by the Excise and Specialty Tax Directorate. ...

Independent Auditor's Report – Administered Activities To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2021, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended, and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ... Emphasis of Matter – Impact of measures related to Canada’s COVID-19 Economic Response Plan We draw attention to Note 18 to the financial information, which describes the measures related to Canada’s Covid-19 Economic Response Plan that are administered by the Canada Revenue Agency. ...

Independent Auditor's Report – Administered Activities To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2022, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended, and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ... Emphasis of Matter – Impact of measures related to Canada’s COVID-19 Economic Response Plan We draw attention to Note 17 to the financial information, which describes the measures related to Canada’s Covid-19 Economic Response Plan that are administered by the Canada Revenue Agency. ...

Internationally, the exchange of information (EOI) with foreign tax administrations can be broken into two broad groups: Specific exchange of information – Under its International Agreements, the CRA facilitates incoming and outgoing EOI regarding specific taxpayers, on a case-by-case basis. ... Bulk exchange of information (Automatic) – The CRA sends, receives and uses significant amounts of bulk data related to taxpayers, including non-residents. ... Activity Report – January 1, 2022, to December 31, 2022 Between January 1, 2022 and December 31, 2022, there were no CRA information exchanges that generated a substantial risk of mistreatment that required a referral to the Commissioner in accordance with the Order in Council Directions. ...

Program margin – your allowable income minus your allowable expenses in the current year adjusted for changes in purchased inputs, receivables, payables, and inventory. Reference margin – your average program margin for three of the past five years (the lowest and highest margins are dropped from the calculation). Reference margin limit – your average allowable expenses for the three years used in your reference margin calculation. ...

Goods and Services Tax / Harmonized Sales Tax (GST/HST) Credit and Related Benefits and Credits v 2.0 Assessment, Benefit, and Service Branch Benefit Programs Directorate On this page Overview & Privacy Impact Assessment Initiation (PIA) Summary of the project, initiative or change Risk identification and categorization Overview & Privacy Impact Assessment (PIA) Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Gillian Pranke Assistant Commissioner Assessment, Benefit, and Service Branch Head of the government institution or Delegate for section 10 of the Privacy Act Lia Jackson Director Access to Information and Privacy Directorate Name of program or activity of the government institution Benefits Standard or institution specific class of record: Benefits Programs- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related benefit and credit Programs CRA ABSB 648 Standard or institution specific personal information bank: Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) and Related Benefits and Credits CRA PPU 140 Legal authority for program or activity The goods and services/harmonized sales tax credits are administered under section 122.5 of the Income Tax Act. ... The Yukon government carbon price rebate – individuals’ payment was introduced in October 2019. ... Risk identification and categorization A) Type of program or activity Compliance / Regulatory investigations and enforcement Level of risk to privacy: 3 Details: The personal information is used for the identification, determination, validation, and payment of benefits and credits. ...

For more information on determining whether a supply is made in Prince Edward Island, refer to Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

For information on passenger transportation passes, refer to GST/HST Info Sheet GI-141, Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...