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Corporate Risk Inventory (December 2007) Risk Management Action Plan – Agency Top Risks (March 2008) Strategy for Ensuring the Currency of the Corporate Risk Inventory (March 2008) Is risk management embedded in CRA's strategic planning cycle and decision-making processes? ... Because of this, as well as the inclusion of RM in the CBP, RM is an important element in the accountability of many executives and managers across the Agency; and Corporate Audit and Evaluation (CAE): an established information exchange exists between the ERM and the Corporate Audit and Evaluation functions – the Corporate Risk Inventory is one of the sources used in establishing the CAE Plan and results from audits and evaluations are a source of information used for risk identification and evaluation. ... Post-study questionnaires are sent to program areas to obtain feedback on objectivity and quality of evaluation products as well as usefulness of the findings and recommendations; AMC accepted findings and recommendation for both evaluations of HQ-Regions Managers Exchange Program (2007) and Secure Channel – Branches indicated study findings were balanced, constructive and recommendations were appropriate, useful and realistic. ...

Over the planning period, the CRA will strengthen: the guidance, training, and tools we provide to our employees — We want employees to know how integrity applies within the context of their specific duties. ... Finally, we are developing a managers integrity handbook to help managers foster integrity as they carry out their role. our personnel security screening measures — We verify the trustworthiness and reliability of our employees to protect the CRA's interest. ... Over the planning period, we will continue to: ensure that Canadians are aware of the CRA's safe, secure, easy-to-use electronic services support the Government of Canada's transition to a one-stop website where Canadians can easily access government information, including information on taxes raise awareness of how the CRA's Red Tape Reduction efforts are making it easier for businesses to meet their tax obligations enhance the protection of personal information held by the CRA Sustainable development The CRA is a participant in the 2013–2016 Federal Sustainable Development Strategy and contributes to the Theme IV – Greening Government Operations targets through the internal services program. ...

By mail or fax Submit by mail or fax Mail or fax your completed form and documents to the regional tax services office for your region: Nova Scotia, New Brunswick, Prince Edward Island, or Newfoundland and Labrador Mail Nova Scotia Tax Services Office Estates and Trusts Audit 47 Dorchester St Sydney NS B1P 6K3 Fax Canada and United States: 1-833-712-2304 Outside Canada and United States: 418-556-1852 Quebec Mail Western Quebec Tax Services Office Audit – Clearance Certificates 110-151 du Lac Ave Rouyn-Noranda QC J9X 0G7 Fax Canada and United States: 1-833-712-2302 Outside Canada and United States: 418-556-1853 Ontario and Nunavut Mail GTA East Tax Services Office Audit – Clearance Certificates 1050 Notre Dame Ave Sudbury ON P3A 5C1 Fax Canada and United States: 1-833-712-2303 Outside Canada and United States: 418-556-1853 British Columbia and the Yukon Mail Coastal and Central British Columbia Tax Services Office Estates and Trusts Audit 9755 King George Blvd Surrey BC V3T 5E1 Fax Canada and United States: 1-833-712-2308 Outside Canada and United States: 418-556-1852 Manitoba, Saskatchewan, and Alberta, and Northwest Territories Mail Eastern Prairie Tax Services Office Audit – Clearance Certificates Post Office Box 1022 Winnipeg MB R3C 2W2 Fax Canada and United States: 1-833-712-2305 Outside Canada and United States: 418-556-1852 Processing times We will send the legal representative an acknowledgement letter within 45 days of receiving the request for a clearance certificate. ...

Update July 28, 2020 ¶1.5 is revised to replace the reference to the web page “New position on private health services plans – Questions and answers” (which has been archived) with a reference to the web page Private Health Services Plan. ¶1.8 is revised, in French only, to replace the reference to a health and welfare trust with instead a reference to an employee life and health trust. ... This paragraph also refers the reader to Interpretation Bulletin IT-428, Wage Loss Replacement Plans and the CRA website, which provide additional information concerning the tax treatment of benefits received under employee-pay-all plans. ¶1.39 is added to clarify that employee contributions to a group term life insurance policy would reduce the annual benefit included in income under 6(4), and refers the reader to Guide T4130, Employers’ Guide – Taxable Benefits and Allowances, which provides information concerning the calculation of the benefit. ¶1.40- 1.43 are added to discuss the concept of benefits conferred on an individual who is both an employee and a shareholder of a corporation, to highlight the importance of establishing whether such benefits are conferred to an individual in the capacity of an employee or shareholder, and to outline the possible tax treatment of health and welfare benefits received by employee-shareholders. ... This amendment applies to trust tax years that begin after 2006. ¶1.54 (formerly included in ¶11 of IT-85R2) is revised to refer to the reader to the T3 Trust Income Tax and Information Return and Guide T4013, T3 Trust Guide. ¶1.55 (formerly ¶13 of IT-85R2) is updated to change unemployment insurance to employment insurance, and refer the reader to Form T4, Form T4A, Guide T4001, Employers’ Guide – Payroll Deductions and Remittances, Guide T4130, Employers’ Guide- Taxable Benefits and Allowances, and the CRA webpage Canada Pension Plan and Employment Insurance Explained. ...

Completed – Visit E-services for Businesses. Increase awareness and usage of electronic services by enhancing My Business Account to include a redesigned welcome page that highlights electronic services already available for businesses; the ability to transfer payments between business accounts; and allowing business owners to update their banking information addresses for mailing or the location of their books and records. Completed – Visit What can I do on My Business Account? These measures will help reduce red tape by: Increasing the types and number of information returns that can be filed electronically, eliminating the time and costs associated with printing and submitting paper returns. ... Completed – Visit You've got online mail... from the Canada Revenue Agency. ...

Working with charities There are more than 86,000 registered charities in Canada, each playing an important role in our society, providing valuable services to Canadians – including to the most vulnerable. ... Registration as a charity under the Act provides organizations with unique tax privileges – an exemption from income tax, the ability to issue official donation receipts for gifts and to receive gifts from other registered charities. ... Budgetary financial information (dollars) 2015-2016 planned spending 2016-2017 planned spending 2017-2018 planned spending 79,316,031 79,640,665 77,343,422 Human resources (full-time equivalents) 2015-2016 2016-2017 2017-2018 1,115 1,045 1,045 Performance measurements Expected results: Taxpayers and businesses receive timely rulings and interpretations under the Income Tax Act, the Excise Tax Act, and various other federal legislation Indicators Targets Date to be achieved Advance income tax rulings issued within 90 business days 85% March 2016 Technical interpretations issued within 90 business days 85% March 2016 GST/HST rulings and interpretations – respond to written requests within 45 business days of receipt by CRA (this excludes highly technical and precedent-or policy-setting rulings and interpretations) 80% March 2016 Expected results: Non-compliance with the Excise Act and the Excise Act, 2001 with respect to dutiable products is detected and addressed Indicators Targets Date to be achieved Percentage of excise regulatory reviews and excise compliance activities completed compared to planned 100% March 2016 Planning highlights Taxpayers and tax professionals with more complex information needs have access to CRA expertise through a number of channels, including technical publications on the website and by requesting rulings or interpretations. ...

Over the planning period, the CRA will strengthen: the guidance, training, and tools we provide to our employees — We want employees to know how integrity applies within the context of their specific duties. ... Finally, we are developing a managers integrity handbook to help managers foster integrity as they carry out their role. our personnel security screening measures — We verify the trustworthiness and reliability of our employees to protect the CRA's interest. ... Over the planning period, we will continue to: ensure that Canadians are aware of the CRA's safe, secure, easy-to-use electronic services support the Government of Canada's transition to a one-stop website where Canadians can easily access government information, including information on taxes raise awareness of how the CRA's Red Tape Reduction efforts are making it easier for businesses to meet their tax obligations enhance the protection of personal information held by the CRA Sustainable development The CRA is a participant in the 2013–2016 Federal Sustainable Development Strategy and contributes to the Theme IV – Greening Government Operations targets through the internal services program. ...

Program/sub-programs Assessment of Returns and Payment Processing Expected results Performance indicators Targets/threshold Actual Results Individuals, businesses and registrants are provided timely and accurate tax assessment notices and tax payment processing Percentage of service standards targets that are met or mostly met relating to timeliness of processing for individual, business and GST/HST returns 100% 100% Program/sub-programs Individual returns and payment processing Expected results Performance indicators Targets/threshold Actual Results Individual taxfilers receive timely and accurate assessment notices Percentage of service standard targets that are met or mostly met relating to T1 individual and T3 trust return activities: Processing T1 individual income tax returns (electronic) within an average of two weeks of receipt (target: 100%) Processing T1 individual income tax returns (paper) within an average of four to six weeks (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of two weeks (electronic) (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of eight weeks (paper) (target: 100%) Processing T3 trust returns within four months (target: 95%) 100% 100% Percentage of individual (T1) returns processed accurately 98% 99.2% Percentage of individual (T1) returns received on time processed by mid-June 98% 99.8% Individuals file electronically Individual (T1) electronic filing rates 4 80% 80% Validation activities detect and address non-compliance by individuals with the reporting requirements of the acts Percentage of planned validation reviews of individual returns (T1) completed 100% 101% Ratio of average dollar value assessed for targeted vs. random reviews Minimum ratio of 2:1 2.77:1 Program/sub-programs Business returns and payment processing Expected results Performance indicators Targets/threshold Actual Results Business taxfilers receive timely and accurate assessment notices and payment processing Percentage of service standard targets that are met or mostly met relating to business taxfiler (T2, GST/HST, excise and other levies) activities Processing T2 corporation income tax returns (electronic) within 45 calendar days (target: 90%) Processing T2 corporation income tax returns (paper) within 90 calendar days (target: 90%) Processing GST/HST returns within 30 calendar days of receipt (target: 95%) Processing excise tax, excise duty, softwood lumber, and air traveller’s security charge returns within 60 calendar days of receipt (target: 95%) 100% 100% Percentage of T2 returns processed accurately 98% 98.5% Payments to the Receiver General are processed on time Percentage of payments to the Receiver General that are deposited within 24 hours of receipt 96% 98.9% Footnote 1: Includes goods and services tax administration in Quebec sub-program: – planned spending ($143,000,000) and actual spending ($142,772,214). Footnote 2: Planned spending has been restated from the Canada Revenue Agency 2013-2014 Report on Plans and Priorities to distribute the real property accommodations funding (previously centralized in program 7 – internal services) to all applicable programs. ... See pages 106-107 of the Annual Report to Parliament for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Appendix 2: Status of targets distributed by branch April 1, 2001, to March 31, 2004 OPI Total Completed Not completed % Completed 1. ... Programs* 3 3 0 100 Total 83 72 11 87 * All program branches share accountability for these commitments- Appeals, ACB, Customs, and PPB Legend: Appeals- Appeals Branch ACB- Assessment and Collections Branch ITB- Information Technology Branch FAB- Finance and Administration Branch HRB- Human Resources Branch PPB- Policy and Planning Branch CAEB- Corporate Audit and Evaluation Branch Appendix 3: Status of 2001-2004 action plan commitments Goal 1: Prepare managers to contribute to SD Items Descriptions Completed In progress Not started Dropped 1.1 Objective: Demonstrate leadership and commitment to SD 1.1.1 Recognize SD as a corporate value X 1.1.2 Finalize the SD policy X 1.1.3 Fully integrate SD into the business planning and reporting process to support the horizontal nature of SD X 1.1.4 Link our commitment to SD with appropriate messages in the CCRA Leadership Program X 1.2 Objective: Increase practice of balanced decision-making related to programs, policies, and operations 1.2.1 Develop and implement guidelines for integrating SD into the development of business plans and proposals to ensure that all aspects of SD are considered X 1.3 Objective: Raise the level of SD awareness; increase SD skills and knowledge 1.3.1 Develop/implement a SD learning strategy for management X 1.3.2 Review ongoing learning programs to identify SD awareness/training opportunities X 1.3.3 Provide managers with guidance material to support environmental stewardship and compliance X 1.4 Objective: Measure, monitor, and promote continuous improvement for SD results 1.4.1 Integrate SD considerations into key corporate management tools: 1.4.1.1 balanced scorecard 1.4.1.2 risk management policy 1.4.1.3 quality service initiative X 1.4.2 Perform periodic reviews of SDS implementation and report findings to senior management in conjunction with regular audit program X 1.4.3 Conduct a management review of the SDS 2001- 2004 and update the SDS for 2004-2007 X 1.4.4 Close significant gaps in the management and control system for the SDS in particular, documenting procedures and implementing a process for non-conformance and corrective action X Goal 2: Enable employees to contribute to SD Items Descriptions Completed In progress Not started Dropped 2.1 Objective: demonstrate leadership and commitment to SD 2.1.1 Create opportunities for employees to pledge commitment to SD X 2.2 Objective: Raise the level of SD awareness; increase SD skills and knowledge 2.2.1 Create and maintain opportunity for employees to share SD success stories, initiatives, and comments X 2.2.2 Provide employees with guidance material to help support environmental stewardship initiatives X 2.2.3 Encourage participation in CRA-endorsed initiatives, such as the annual commuter challenge (ongoing) X Goal 3: Green operations to contribute to SD Items Descriptions Completed In progress Not started Dropped 3.1 Objective: Demonstrate leadership and commitment to SD by continuing to develop and implement an environmental management system consistent with the ISO 14001 standard 3.1.1 Finalize CRA Environmental Policy X 3.1.2 Develop environmental management programs for all identified environment aspects: Procurement Paper Solid waste management Land use management Energy Water quality and conservation Fleet Ozone depleting substances X 3.1.3 Fully implement all elements of a performance measurement framework for: 3.1.3.1 Storage tanks 3.1.3.2 ODS management X 3.2 Objective: Increase practice of integrated decision-making related to programs, policies, and operations 3.2.1 Develop and pilot the use of SD guidelines for integrating SD into the development of operational resource proposals to ensure all aspects of SD are considered X 3.3 Objective: Measure, monitor, and promote continuous improvement 3.3.1 Develop/refine appropriate administrative systems to track performance on environmental and SD commitments X 3.4 Objective: Enhance or develop new partnerships to support shared SD objectives 3.4.1 Continue participation in interdepartmental committees, working groups and initiatives related to the environment and SD (ongoing) X 3.5 Objective: Meet or exceed federal environmental legislation and regulations and implement best management practices for environmental issues: 3.5.1 Procurement 3.5.1.1 Review/assess current Material Management Certification courses for green content X 3.5.1.2 Pilot green procurement training program with Headquarters' procurement officers; share results of pilot with others X 3.5.1.3 Introduce environmental specifications into National Individual Standing Offers X 3.5.1.4 Increase the number of clauses that give consideration to SD-green procurement into the contractual process, including selection criteria for Requests for Proposals (RFPs) X 3.5.2 Paper 3.5.2.1 Develop/revise procedures and standards to help reduce dependence on paper in internal operations: 3.5.2.1.1 Issue electronic document management standards X 3.5.2.1.2 Increase availability of forms, policies, and procedures on the Intranet (ongoing) X 3.5.2.1.3 Enhance and administer the protocol for submissions to the Agency Management Committee and Board of Management to help reduce paper use X 3.5.2.1.4 Implement an initiative to submit documents electronically to the National Archives/National Library X 3.5.3 Waste management 3.5.3.1 Divert an average of 50% solid waste from landfill in priority custodial facilities X 3.5.3.2 Implement best management practices for waste management including recycling at remaining custodial facilities X 3.5.3.3 Divert an average of 70% solid waste from landfill in priority leased facilities X 3.5.3.4 Integrate the requirement for contractor to provide waste reduction plans into all major construction, renovation and demolition projects in custodial and leased facilities (carry-over commitment) X 3.5.3.5 Implement best practices and initiatives related to the disposal (recycling/reusing) of obsolete or surplus goods: 3.5.3.5.1 Develop national disposal guidelines for publications no longer required 3.5.3.5.2 Review existing disposal guidelines for opportunities to integrate SD considerations 3.5.3.5.3 Assess/implement surplus uniform donations program X 3.5.4 Energy 3.5.4.1 Develop and communicate best management practices for energy efficiency X 3.5.4.2 Continue to participate in federal climate change initiatives (to be done in conjunction with the federal climate change initiative) X 3.5.4.3 Negotiate the inclusion of energy efficiency measures at leased facilities X 3.5.4.4 Implement energy and water conservation measures associated with the Federal Buildings Initiative (or other programs) when an energy assessment has demonstrated that it is cost-effective X 3.5.4.5 Incorporate energy efficiency measures, including the use of renewable energy alternatives, into major construction and renovation projects where feasible and cost effective with life-cycle payback X 3.5.5 Land use management Compliance assurance related to CEAA 3.5.5.1 Strengthen protocol to monitor/report on follow-up activities recommended by environmental assessment screening reports X Capital construction/renovation 3.5.5.2 Implement measures to "green" new capital construction projects (ongoing) X Compliance assurance with the Canadian Environmental Protection Act (CEPA): Storage tank regulation 3.5.5.3 Strengthen protocol to demonstrate compliance with CEPA's Federal Storage Tanks Regulation X Compliance with federal policy on contaminated sites 3.5.5.4 Strengthen protocol to demonstrate compliance with the federal policies for contaminated sites X 3.5.5.5 Assess and remediate contaminated sites consistent with best practices (ongoing) X 3.5.6 Ozone depleting substances (ODS) management 3.5.6.1 Manage inventories to reduce releases of ODS consistent with the Federal Halocarbon Regulations X 3.5.6.2 Implement management plan to convert / replace ODS inventories with alternative substances or technologies X 3.5.7 Fleet management 3.5.7.1 Reduce fleet emissions by increasing the number of alternative fuel vehicles in compliance with the Alternative Transportation Fuels Act (ATF) X 3.5.7.2 Continue reporting on compliance with the Alternative Fuels Act (annually) X 3.5.7.3 Co-ordinate fleet awareness training as opportunities arise through the government initiatives on climate change X 3.5.8 Water management 3.5.8.1 Strengthen protocol for water quality management X 3.5.8.2 Develop and communicate best management practices for water conservation X 3.5.8.3 Incorporate water conservation measures into major construction and renovation projects where feasible X 3.5.9 Hazardous substances management 3.5.9.1 Review hazardous materials management X 3.5.9.2 Develop strategies and action plans as required X 3.5.9.3 Strengthen protocol for Workplace Hazardous Materials Information System (WHMIS) X 3.5.10 Environmental emergencies 3.5.10.1 Strengthen protocol for environmental emergencies X Goal 4: Enhance programs to contribute to SD Items Descriptions Completed In progress Not started Dropped 4.1 Objective: Demonstrate leadership and commitment to SD 4.1.1 Explore ways to communicate our commitment to SD to clients, partners, and stakeholders and encourage their support X 4.1.2 Implement specific initiatives that help encourage compliance with Canadian laws, protect the health and safety of Canadians, and promote eco-efficiency: 4.1.2.1 Administrative Monetary Penalty System (AMPS) 4.1.2.2 Migrant health program 4.1.2.3 Pre-approval permit programs X 4.2 Objective: Increase practice of integrated decision-making related to programs, policies, and operations 4.2.1 Integrate SD into program management tools and practices: 4.2.1.1 negotiate inclusion of SD considerations in the Service Management Framework arrangements with provinces and territories to articulate CRA's commitment to SD 4.2.1.2 Incorporate SD in the CRA Business Development Strategy 4.2.1.3 Integrate environmental considerations into the Customs Self-Assessment initiative to reduce waiting times, trucks idling at borders X 4.2.2 Integrate consideration of SD into development of new program proposals and initiatives X 4.3 Objective: Measure, monitor, and promote continuous improvement 4.3.1 Explore ways to measure and report performance results of programs on all three aspects of SD X 4.4 Objective: Enhance or develop new partnerships to support shared SD objectives 4.4.1 Incorporate SD considerations into consultations with partners: 4.4.1.1.1 E-commerce conference 4.4.1.1.2 Memoranda of Understanding (MOU) with partners 4.4.1.1.3 Voluntary Sector Joint Initiative Action Plan 4.4.1.1.4 Annual consultation process X 4.4.2 Continue to work with other government departments in support of sustainable development: 4.4.2.1 Identify health and safety issues for trade and border compliance plan X 4.4.2.2 Harmonize customs procedures and electronic systems in support of Asia Pacific Economic Cooperation and Free Trade Area of the Americas trade facilitation initiatives X 4.5 Objective: Implement best management practices for environmental issues in program delivery: paper consumption procurement waste 4.5.1 Advance the use of electronic service delivery options and streamline paper-based transactions with the aim of reducing the use of paper: 4.5.1.1 Implement electronic service delivery options (ongoing) X 4.5.1.2 Implement the Correspondence Issue Management System (due March 31, 2005) X 4.5.1.3 Play lead role in global e-commerce industry by promoting e-filing and telefiling X 4.5.1.4 Negotiating the filing of RRSP listing to reduce need for paper filing X 4.5.1.5 Develop e-filing of objections through the Internet X 4.5.1.6 Develop Web-based training on blueprint initiatives X 4.5.2.7 Review forms and publications and expand use of Web site for distribution of information to clients X 4.5.1.8 Convert archival information onto software X 4.5.1.9 Reduce paper in charities tax package (T3010) by approximately 33% X Appendix 4: List of abbreviations AMPS Administrative Monetary Penalty System ACB Assessment and Collections Branch APEC Asian- Pacific Economic Coorperation AWICS Agency-wide Classification System BFTSO Burnaby-Fraser Tax Services Office Appeals Appeals Branch CAEB Corporate Audit and Evaluation Branch CAS Corporate Administration System CBSA Canada Border Services Agency CEAA Canadian Environmental Assessment Agency CEW Canadian Environment Week CIDA Canadian International Development Agency CIMS Correspondence Issue Management System CPB Corporate Business Plan CPE Customs Port of Entry EDM Electronic Document Management EMP Environmental Management Program EMS Environmental Management System EPPD Executive Personnel Programs Directorate ESS Employer Self-Service FAB Finance and Administration Branch FAST Free and Secure Trade FIHO Federal House In Order Initiative FPSCD Financial Policy Systems and Control Division HRB Human Resources Branch IMD Information Management Directorate MMD Materiel Management Directorate MSDS Material Safety Data Sheets MSS Manager Self-Service ITB Information Technology Branch OECD Organisation for Economic Co-operation and Development OPI Office of Primary Interest PATA Pacific Association of Tax Administrations PPB Policy and Planning Branch PWGSC Public Works and Government Services Canada PWRA Potable Water Risk Assessment RARD Revenue Accounting and Reporting Division SD Sustainable development SDS Sustainable development strategy SDGO Sustainable Development Government Operations SIMA Special Import Measures Act SMF Service management framework TPSD Telecommunications and Program Support Directorate TC Tax centre TSO Tax services office VSI Voluntary Sector Initiative WHMIS Workplace Hazardous Materials Information Systems WCO World Customs Organization Previous page Page details Date modified: 2005-04-21 ...

The proposal package consists of the following: Proposal letter – This letter summarizes the proposed adjustments on claimed expenditures. ... SR&ED review report – Chapter 6.8.0 describes how to prepare the report and its contents. ... Recommendations or requests to the claimant – This includes specific requests or recommendations to the claimant as required, such as improving books and records, improving project information, identifying SR&ED, structuring their claim, and references to publications and seminars. ...