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Taxpayer Communications Clarity Testing Prepared for the: Canada Revenue Agency November, 2014 Contract Number: 46558-147677/001/CY Contract Award Date: November 11, 2013 Project Cost: $89,797.20 (HST included) POR Number: 035-13 Prepared by: TNS For further information: Media Relations Canada Revenue Agency 4th Floor – 555 MacKenzie Avenue Ottawa, ON K1A 0L5 Media.relations@cra-arc.gc.ca Executive Summary Objectives and Methodology As part of its continuous improvement, the CRA is evaluating its External Administrative Correspondence (EAC) to determine how clients perceive these documents and letters in terms of clarity, comprehension and ease of understanding. ...

Non-profit Organizations- Government funding (Form GST523-1) Form GST523-1, Non-profit Organizations – Government Funding, can be filed electronically using the Non-profit organizations- government funding web form. ...

Available for use – generally, the earlier of: the time the property is first used by the claimant to earn income the time the property is delivered or is made available to the claimant and is capable of producing a saleable product or service. ...

For general information on government assistance received by a business in the course of earning business income, see Interpretation Bulletin IT-273R2, Government Assistance – General Comments. ...

Non-resident trusts and deemed resident trusts Send the form to: Winnipeg Tax Centre Canada Revenue Agency 66 Stapon Road Winnipeg MB R3C 3M2 Canada If you have questions about non-resident trusts or deemed resident trusts, call one of the following numbers: toll free within Canada and the continental USA: 1-800-959-8281 from outside Canada and the continental USA – We accept collect calls by automated response. ...

When describing a charitable activity, keep the following points in mind: what you want to achieve how you're doing it – detailed plans who the beneficiaries are and how they are selected any fees charged frequency and length of the activity involvement of employees and volunteers how you maintain direction and control over activities and resources other logistics (transportation, facilities, etc.) ...

Exceptions include: His Majesty in right of Canada, a province, or a territory a municipality a registered charity that is not a private foundation any non-profit organization  In addition to the above, a registered national arts service organization must limit its activities to the following which are described in more detail in Regulation 8700 of the Income Tax Act: promoting one or more art forms conducting research into one or more art forms sponsoring arts exhibitions or performances representing interests of the arts community or a sector of it (but not of individuals) conducting workshops, seminars, training programs, and similar development programs for members of the organization educating the public about the arts community organizing and sponsoring conventions, conferences, competitions, and special events conducting arts studies and surveys of interest to members of the organization acting as an information centre by maintaining resource libraries and data bases disseminating information providing scholarships, bursaries, and awards Only once the organization has been granted registration by the CRA, is it allowed to issue official donation receipts. ...

It must also pay the amounts below before the date that it is re-registered: A $500 late-filing penalty (if the charity was revoked for not filing its annual return- Form T3010) A cheque payable to the Receiver General for Canada can be sent with the application for re-registration  All taxes, penalties, and interest owing under the Income Tax Act or the Excise Tax Act To confirm any of these outstanding amounts, contact your tax services office Note Be sure to keep copies of everything sent to the Canada Revenue Agency for your own records. ...

Forms and publications Guide T4011, Preparing Returns for Deceased Persons Guide T4037, Capital gains Schedule 3, Capital Gains (or Losses) Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance Related topics Line 25400 – Capital gains deduction Thank you for your feedback Date modified: 2023-01-24 ...

Example – Instalment penalty and interest For 2021, John made instalment payments that were less than he should have paid. ...