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The CRA is committed to providing a healthy, safe and violence-free workplace, which respects the requirements outlined in the Canada Labour Code (CLC), Part II, and Canada Occupational Health and Safety Regulations (COHSR) – Part XX – Violence Prevention in the Work Place. ... Designated "Protected" Information and Assets – Information that lies outside the national interest, but is nevertheless sensitive (for example, taxpayer information and personal data). ... For more information, go to Security Risk Management – Information Technology Threat and Risk Assessments Policy. 4.8.7 Security of software Software installed on laptops is not to be copied. ...

If a person knowingly or under circumstances amounting to gross negligence makes, — or participates in, assents to or acquiesces in, the making of — a false statement or omission on a return required to be filed, or fails to file a return, a new penalty may apply. ... For all other trusts (resident – and non-resident), including listed trusts, a T3 Return is required to be filed for taxation years in which the trust: has tax payable is requested to file is a deemed resident trust is resident in Canada and has either disposed of, or is deemed to have disposed of, a capital property or has a taxable capital gain (for example, a principal residence, or shares in the capital stock of a corporation) is a non-resident throughout the year, and has a taxable capital gain (other than from an excluded disposition described in subsection 150(5) of the Income Tax Act) or has disposed of taxable Canadian property (other than from an excluded disposition) holds property that is subject to subsection 75(2) of the Income Tax Act has provided a benefit of more than $100 to a beneficiary for upkeep, maintenance, or taxes for property maintained for the beneficiary’s use (for more information, see "Line 22 – Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary" on page 34 T4013 T3 Trust Guide 2023), or receives from the trust property any income, gain, or profit that is allocated to one or more beneficiaries, and the trust has: total income from all sources of more than $500 income of more than $100 allocated to any single beneficiary made a distribution of capital to one or more beneficiaries allocated any portion of the income to a non-resident beneficiary 2.2. ...

Update May 10, 2022 ¶1.4 has been revised with an editorial change, which added “or as” before the phrase “a scholarship […]” for better readability. ¶1.12 has been revised in Step 2 to refer to the term “contract of enterprise or for services” as defined in the Civil Code of Quebec. ... It has also been revised to add the word “first” to what is now the second sentence and to change the reference to paragraph 56(1)(n) to a reference to subparagraph 56(1)(n)(i). ¶1.69.1 has been added to include information on the basic scholarship exemption – which corresponds to paragraph 56(3)(c), the third component of the scholarship exemption – and clarifies that it can be applied in situations when the total exemption computed under paragraph 56(3)(a) and paragraph 56(3)(b) is less than the total of all amounts used in computing income under subparagraph 56(1)(n)(i). ¶1.72 has been revised to add the clarifying wording “for deduction in the year the grant is received” at the end of the fifth sentence. ¶1.75 has been revised to change the wording order so that the art production grant exemption is referenced prior to the reference to the basic scholarship exemption in the parenthetical comment in the first sentence. ¶1.77 has been revised to replace the cross-reference to the Line 13000 webpage with a reference to Guide P105, Students and Income Tax. ¶1.78 has been revised to clarify that it is only when gifts of property are made by an artist or writer to certain donees that the special tax rules discussed in this Chapter apply. ¶1.80 has been revised to move the cross-reference to Income Tax Folio S7-F1-C1 to the beginning of the final sentence in the paragraph. ¶1.81 has been revised to add clarifying wording that specifies that a discussion of how the rules “apply on death” is beyond the scope of the Chapter ¶1.83 has been revised to clarify that it is the amount of an individual’s total gifts that is used to calculate their donation tax credit and that an individual’s total gifts are based on the total of the individual’s total charitable gifts, total cultural gifts, and total ecological gifts. ...

There are different types of taxes – for example, property taxes are municipal, income tax is federal and there is sales tax on purchases that is both provincial and federal. ... And, if you sign up for direct deposit, you’ll get your money the day that it is issued – no waiting for a cheque in the mail! ... Auto-fill my return – is a secure CRA service that automatically fills in parts of your return, making it easier to do your taxes and helping prevent mistakes Direct deposit – is a fast, reliable, and secure way for individuals to get payments from the CRA on time in the event of an emergency or unforeseen circumstances. ...

It typically includes provincial and territorial taxes, as the CRA administers these for all provinces and territories except Quebec, which has its own tax administration – Revenu Québec; and Alberta, which administers its own corporation tax. ... At the Government of Canada level, work has been underway over the past several months to strengthen Service Canada’s governance and leadership role in this space – the CRA has been actively engaged in these discussions and is continuing to seek opportunities to deepen its collaboration with Service Canada. ... In addition, the Progress Tracker service is also available within the My Business Account portal and tracks the status of various business-related requests including T2 Returns/Reassessments and Goods and Services Tax / Harmonized Sales Tax (GST/HST) Returns/Reassessments. ...

CAROUSEL / MISSING TRADER SCHEMES In a carousel scheme, a fake supply chain is created by a group of GST/HST registrants who work in collusion. ... Carousel / missing trader schemes have been a problem within other value-added tax jurisdictions and have become an issue in Canada in recent years. ... See pages 127 and 128 of the Departmental Results Report for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Marie Ontario Animbiigoo Zaagi'igan Anishinaabek Registered 2017-03-02 Beardmore Ontario Animakee Wa Zhing #37 Registered 2016-04-22 Kenora Ontario Anishinabe of Wauzhushk Onigum Registered 2016-01-22 Kenora Ontario Annapolis Valley Registered 2016-07-06 Cambridge Station 32 Nova Scotia Antelope Lake Regional Park Authority Registered 2012-01-01 Gull Lake Saskatchewan Aroland Registered 2017-03-02 Thunder Bay Ontario Athabasca Chipewyan First Nation Registered 2017-08-17 Fort Chipewyan Alberta Atikameksheng Anishnawbek Registered 2020-03-11 Naughton Ontario Atlin Community Improvement District Registered 2023-04-21 Atlin British Columbia Attawapiskat First Nation Registered 2019-05-09 Attawapiskat Ontario Atton's Lake Regional Park Authority Registered 2013-09-30 Saskatoon Saskatchewan Ausable Bayfield Conservation Authority Registered 2012-01-01 Exeter Ontario Barren Lands Registered 2012-01-01 Brochet Manitoba Barrows Community Council Registered 2015-11-03 Barrows Manitoba Batchewana First Nation Registered 2021-11-21 Sault Ste Marie Ontario Bear River First Nation Registered 2015-07-20 Bear River Nova Scotia Beardy's & Okemasis Registered 2020-09-30 Duck Lake Saskachewan Bearskin Lake Registered 2017-10-16 Bearskin Lake Ontario Bearspaw First Nation Registered 2021-11-23 Morley Alberta Beaver First Nation Registered 2024-09-06 High Level Alberta Beecher Bay First Nation Registered 2016-01-12 Sooke British Columbia Bengough Regional Park Authority Registered 2012-01-01 Bengough Saskatchewan Berens River Registered 2016-10-03 Berens River Manitoba Beausoleil Registered 2018-09-27 Christian Island Ontario Big River Registered 2018-03-01 Debden Saskatchewan Big River Regional Park Authority Registered 2012-01-01 Big River Saskatchewan Bigstone Cree Nation Registered 2021-07-07 Wabasca Alberta Birdtail Sioux Registered 2023-02-23 Beulah Manitoba Bissett Community Council Registered 2015-11-03 Bissett Manitoba Blood Registered 2019-03-13 Standoff Alberta Blueberry River First Nation Registered 2024-08-15 Buick Creek British Columbia Blue River Improvement District Registered 2021-05-18 Blue River British Columbia Board of Health for the Oxford Elgin St. ... Registered 2019-01-25 Headingly Manitoba Martins Lake Regional Park Authority Registered 2013-09-30 Blaine Lake Saskatchewan Matawa First Nations Management Registered 2024-11-08 Thunder Bay Ontario Matheson Island Community Council Registered 2015-11-03 Matheson Island Manitoba Mathias Colomb Registered 2012-01-01 Pukatawagan Manitoba Mattagami First Nation Registered 2021-05-07 Gogama Ontario Mayne Island Improvement District Registered 2012-01-01 Mayne Island British Columbia McLaren Lake Regional Park Authority Registered 2013-09-30 Richmound Saskatchewan McNab Regional Park Authority Registered 2013-09-30 Watson Saskatchewan Meadow Portage Community Council Registered 2015-11-03 Meadow Portage Manitoba Meeting Lake Regional Park Authority Registered 2012-01-01 Rabbit Lake Saskatchewan Membertou Registered 2012-01-01 Sydney Nova Scotia Memorial Lake Regional Park Authority Registered 2012-01-01 Shell Lake Saskatchewan Meota Regional Park Authority Registered 2013-09-30 Meota Saskatchewan Metis Settlements General Council Registered 2012-01-01 Edmonton Alberta Metlakatla Registered 2012-01-01 Metlakatla British Columbia Miawpukek First Nation Registered 2012-01-01 Conne River Newfoundland and Labrador Mikisew Cree First Nation Registered 2024-01-15 Fort Chipewyan Alberta Millbrook First Nation Registered 2014-07-14 Truro Nova Scotia Mishkeegogamang Ojibway First Nation Registered 2014-05-06 Mishkeegogamang Ontario Misipawistik Cree Nation Registered 2016-02-15 Grand Rapids Manitoba Missanabie Cree Registered 2021-03-16 Sault Ste Marie Ontario Mississauga First Nation Registered 2012-01-01 Blind River Ontario Mississaugas of the New Credit First Nation Registered 2012-01-01 Hagersville Ontario Mistawasis Nêhiyawak Registered 2016-08-19 Leask Saskatchewan Mohawk Council of Akwesasne Registered 2016-02-02 St.Regis Quebec Mohawk Council of Kahnawá:ke Registered 2012-01-01 Kahnawá:ke Quebec Mohawks of The Bay of Quinte Registered 2014-01-01 Deseronto Ontario Montague Improvement District Registered 2012-01-01 Galiano Island British Columbia Montreal Lake Cree Nation Registered 2019-12-30 Montreal Lake Saskatchewan Moose Cree First Nation Registered 2016-02-12 Moose Factory Ontario Moose Creek Regional Park Authority Registered 2013-09-30 Oxbow Saskatchewan Moose Deer Point First Nation Registered 2012-01-01 MacTier Ontario Moose Lake Community Council Registered 2015-11-03 Moose Lake Manitoba Moosomin & District Regional Park Authority Registered 2013-09-30 Moosomin Saskatchewan Moosomin First Nation Registered 2022-02-14 Cochin Saskatchewan Moravian of the Thames Registered 2025-05-01 Thamesville Ontario Moricetown Band Council Registered 2012-01-01 Smithers British Columbia Morin Lake Regional Park Authority Registered 2013-09-30 Debden Saskatchewan Mosquito Grizzly Bear's Head Lean Man First Nation Registered 2020-03-17 Cando Saskatchewan Mount Currie Registered 2012-01-01 Mount Currie British Columbia Mountain Fire Protection District Registered 2012-01-01 Nanaimo British Columbia Mohawk of Kanesatake Registered 2016-01-26 Kanesatake Mohawk Territory Quebec Mowachaht/Muchalaht Registered 2023-11-22 Tsaxana British Columbia Municipal Property Assessment Corporation Registered 2014-05-05 Pickering Ontario Muscowpetung Registered 2025-02-27 Regina Saskatchewan Mushkegowuk Council Registered 2023-01-24 Moose Factory Ontario Mushuau Innu First Nation Registered 2021-11-25 Natuashish Newfoundland and Labrador Muskeg Lake Cree Nation #102 Registered 2016-01-21 Marcelin Saskatchewan Muskoday First Nations Registered 2025-04-25 Muskoday Saskatchewan Muskowekwan First Nation Registered 2022-02-22 Lestock Saskatchewan Musqueam Indian Band Registered 2012-01-01 Vancouver British Columbia Nadleh Whut'en Registered 2012-01-01 Fort Fraser British Columbia Nak'axdli Whut'en Registered 2021-12-16 Fort St. ... Catherines Ontario Nipawin & District Regional Park Authority Registered 2013-09-30 Nipawin Saskatchewan Nipissing First Nation Registered 2016-05-12 Garden Village Ontario Nisga'a Lisims Government Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia Nisga’a Village of Gingolx Registered 2012-01-01 Gingolx British Columbia Nisga’a Village of Gitlaxt'aamix (formerly New Aiyansh) Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia Nisga’a Village of Gitwinksihlkw Registered 2012-01-01 Gitwinksihlkw British Columbia Nisga’a Village of Laxgalts’ap Registered 2012-01-01 Greenville British Columbia Nisichawayasihk Cree Nation Registered 2024-06-04 Nelson House Manitoba North Cedar Improvement District Registered 2012-01-01 Cedar British Columbia North Nicomen Dyking District Registered 2024-02-19 Agassiz British Columbia North Salt Spring Waterworks District Registered 2012-01-01 Salt Spring Island British Columbia Northeastern Catholic District School Board Registered 2020-03-09 Timmins Ontario Northern Shuswap Tribal Council Society Registered 2017-05-05 Williams Lake British Columbia Northlands Denesuline First Nation Registered 2024-09-12 Lac Brochet Manitoba Norway House Community Council Registered 2015-11-03 Norway House Manitoba Norway House Cree Nation Registered 2012-01-01 Norway House Manitoba Notukeu Regional Park Authority Registered 2013-09-30 Ponteix Saskatchewan Nunatsiavut Government Registered 2012-01-01 Nain Newfoundland and Labrador Nunavut Tunngavik Incorporated Registered 2012-01-01 Iqaluit Nunavut Nuxalk Nation Registered 2014-01-31 Bella Coola British Columbia Office d’habitation de la vallée de la Coaticook Registered 2024-01-05 Coaticook Quebec Office d’habitation Rimouski-Neigette Registered 2025-03-28 Rimouski Quebec Office municipal d’habitation de Montréal Registered 2024-10-30 Montréal Quebec Office municipal d’habitation de Longueuil Registered 2025-04-25 Longueuil Quebec Office municipal d’habitation de la Rive-Nord Registered 2025-02-18 Terrebonne Quebec Office of the Wet'suwet'en Registered 2012-01-01 Smithers British Columbia Office régional d’Habitation de Rivière-Du-Loup Registered 2022-03-24 Rivière-Du-Loup Quebec Ojibways of the Pic River First Nation Registered 2012-01-01 Heron Bay Ontario Ojibways of Onigaming First Nation Registered 2016-01-28 Nestor Falls Ontario Okanagan Basin Water Board Registered 2012-01-01 Kelowna British Columbia Okanagan Indian Band Registered 2021-07-27 Vernon British Columbia Okanese Registered 2016-01-27 Balcarres Saskatchewan Old Massett Village Council Registered 2016-02-04 Old Massett British Columbia One Arrow First Nation Registered 2016-03-11 Bellevue Saskatchewan Oneida Nation of the Thames Registered 2015-08-25 Southwold Ontario Onion Lake Cree Nation Registered 2020-03-20 Onion Lake Saskatchewan Opaskwayak Cree Nation Registered 2017-12-14 Opaskwayak Manitoba Oromocto Registered 2016-05-25 Oromocto New Brunswick Osoyoos Indian Band Registered 2012-01-01 Oliver British Columbia Oungre Memorial Regional Park Authority Registered 2012-01-01 Oungre Saskatchewan Our Land for the Future Trust Registered 2025-01-23 Yellowknife Northwest Territories Outlook & District Regional Park Authority Registered 2013-09-30 Outlook Saskatchewan Pabineau First Nation Registered 2021-04-22 Pabineau First Nation New Brunswick Pacheedaht First Nation Registered 2024-04-04 Port Renfrew British Columbia Pauquachin Registered 2018-06-29 Sidney British Columbia Paqtnkek Mi'kmaw Nation Registered 2016-03-22 Afton Nova Scotia Pasqua First Nation #79 Registered 2016-04-18 Pasqua Saskatchewan Pasquia Regional Park Authority Registered 2013-09-30 Arborfield Saskatchewan Pays Plat First Nation Registered 2012-01-01 Pays Plat Ontario Peguis Registered 2012-01-01 Peguis Manitoba Pekuakamiulnuatsh Takuhikan Registered 2012-01-01 Mashteuiatsh Quebec Pelican Rapids Community Council Registered 2015-11-03 Pelican Rapids Manitoba Pender Harbour Fire Protection District Registered 2021-11-07 Madeira Park British Columbia Penelakut Tribe Registered 2021-02-26 Penelakut Island British Columbia Penticton Indian Band Registered 2012-01-01 Penticton British Columbia Peepeekisis Cree Nation No. 81 Registered 2016-02-16 Balcarres Saskatchewan Peter Ballantyne Cree Nation Registered 2016-02-01 Prince Albert Saskatchewan Peterborough Housing Corporation Registered 2019-12-13 Peterborough Ontario Pic Mobert First Nation Registered 2012-01-01 Mobert Ontario Pictou Landing Registered 2016-05-26 Trenton Nova Scotia Piers Island Improvement District Registered 2012-01-01 Piers Island British Columbia Pikangikum Registered 2017-11-22 Pikangikum Ontario Pikwitonei Community Council Registered 2015-11-03 Pikwitonei Manitoba Pinaymootang First Nation Registered 2022-06-16 Fairford Manitoba Pine Creek First Nation Registered 2022-01-31 Camperville Manitoba Popkum First Nation Registered 2021-01-27 Popkum British Columbia Poplar River First Nation Registered 2017-05-15 Popular River Manitoba Potlotek First Nation Registered 2014-04-09 St. ...

Budgetary financial information (dollars) 2015-2016 planned spending Footnote 2 2016-2017 planned spending Footnote 2 2017-2018 planned spending Footnote 2 590,150,971 578,374,697 579,687,956 Human resources (full-time equivalents) 2015-2016 2016-2017 2017-2018 6,068 5,931 5,930 Performance measurements Expected results: Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment on the individuals, small and medium businesses and non-residents Indicators Targets Date to be achieved Change rate for SME audits – income tax (percentage of risk-assessed audit activities that result in detecting non-compliance) 75% March 2016 The underground economy Individuals or businesses that deliberately under-report or fail to report sales or income to avoid paying taxes are participating in the underground economy (UE). ... In addressing underground activity in the SME population, the CRA will: Implement the three-year strategy " Reducing Participation in the Underground Economy " announced by the Minister of National Revenue in November 2014. ...

Budgetary financial information (dollars) 2015-2016 planned spending Footnote 2 2016-2017 planned spending Footnote 2 2017-2018 planned spending Footnote 2 590,150,971 578,374,697 579,687,956 Human resources (full-time equivalents) 2015-2016 2016-2017 2017-2018 6,068 5,931 5,930 Performance measurements Expected results: Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment on the individuals, small and medium businesses and non-residents Indicators Targets Date to be achieved Change rate for SME audits – income tax (percentage of risk-assessed audit activities that result in detecting non-compliance) 75% March 2016 The underground economy Individuals or businesses that deliberately under-report or fail to report sales or income to avoid paying taxes are participating in the underground economy (UE). ... In addressing underground activity in the SME population, the CRA will: Implement the three-year strategy " Reducing Participation in the Underground Economy " announced by the Minister of National Revenue in November 2014. ...

Of the nine current processing centres, four – in Winnipeg, Sudbury, Jonquière, and Summerside – will eventually specialize exclusively in tax return processing and will grow in size. ...