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Information on other property and services is available in the following GST/HST Info Sheets: GI-056, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Services; GI-059, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Intangible Personal Property; GI-070, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods; and GI-092, Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia. ... For more information, refer to "Self-assessment of the provincial part of the HST" in GST/HST Info Sheet GI-056, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Services. ...

For example, electronic workload distribution, virtual management, and self-service tools will streamline our operations and improve our efficiency. high performing organization The CRA's healthy work environment – focused on alignment, strong results and renewal, and characterized by trust – will be built on a partnership of executives, managers, and employees. ...

., CA, CFE Partner BDO CANADA LLP Chartered Accountants & Consultants Winnipeg, Manitoba Gerard J. Fitzpatrick, CPA, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Gordon Gillis, B.A., LL.B. ...

Subparagraphs 146.1(2)(h)(i) & (ii) of the Act have been revised to permit contributions to a specified plan no later than the 35 th year following the year the plan was entered into and no later than the the 31 st year following the year the plan was entered into for a non-specified plan. ... Subparagraphs 146.1(2)(i)(i) & (ii) have been revised to change the deadline for plan termination for a specified plan to the 40 th year, and for a non-specified plan to the 35 th year, following the year the plan was entered into, respectively. ... You may also send your written enquiries to: Registered Plans Directorate Canada Revenue Agency 875 Heron Rd Ottawa ON K1A 0L5 Frequently asked questions and responses are posted regularly on our website under " What's New ". ...

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. ...