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Section 3 – Introduction to the Canada Revenue Agency

Section 3 Introduction to the Canada Revenue Agency Previous page Next page APPEALS APPEALS OVERVIEW The Appeals Branch administers the Government of Canada's largest administrative dispute resolution service. ... The CRA is responsible for making decisions on the insurability and pensionability of employees' income relating to the Canada Pension Plan (CPP) & Employment Insurance (EI). ... There are currently more than 117,000 of such objections in inventory about 110,000 are related to gifting tax shelters. ...
Current CRA website

Transcript - Episode 8: Small business deduction – Defining active business

Transcript- Episode 8: Small business deduction Defining active business Host: Hello and welcome to the Canada Revenue Agency’s payroll podcast. ... Cut-away #2 Online mail register: Start getting your mail from the CRA online by registering for online mail. ... In addition to this IT bulletin, you can also refer to the T2 Guide T4012. ...
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Transcript - Episode 7: Small business deduction – Is your business eligible?

Transcript- Episode 7: Small business deduction Is your business eligible? ... Cut-away #1 Direct deposit: Get your money faster! Sign up for direct deposit through My Business Account. ... Cut-away #2 Guide T4032: Are you an employer or payer that manually calculates its payroll deductions? ...
Current CRA website

EDN41 Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001

EDN41 Budget 2016 Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 From: Canada Revenue Agency May 2016 The information in this notice is for reference purposes only and does not replace the Excise Act, 2001 (the Act) or its regulations. ... Click on “Excise Act, 2001 Technical Information” under the Publications heading. ...
Current CRA website

UFile CVITP overview – Part 3: Reviewing, finalizing and transmitting returns by EFILE

Image on screen: UFile CVITP 2021, MaxBack controls screen Cayla: Let’s start where we left off in our last demonstration the Interview tab within UFile. ... If you’re printing the tax return to send to the CRA for processing, choose Federal tax return only [callout surrounds the field and an arrow points to it] or T1 Federal condensed for an even simpler copy of the tax return. ... It will say Rejected Please review the error(s) below. An explanation on why the return was rejected may show in either the Result or Error Code(s) section. ...
Current CRA website

Transcript - Episode 6: Canada Pension Plan Enhancement – Planned phases

Transcript- Episode 6: Canada Pension Plan Enhancement Planned phases Please note that some information contained in this recording pertains specifically to Phase One of the Canada Pension Plan Enhancement and may not be applicable under the second Phase. ... Cut-away #1 PDOC: The CRA’s Payroll Deductions Online Calculator calculates federal, provincial, and territorial payroll deductions. ... Cut-away #2 Guide T4127: Are you a payroll software provider or a company that develops its own in‑house payroll solution? ...
Current CRA website

Proposed Public Service Bodies’ Rebate for Municipalities in Newfoundland and Labrador – Questions and Answers

For instructions on calculating the percentage of government funding, see Form GST523-1, Non-Profit Organizations Government Funding. 5. ... To claim a rebate of the provincial part of the HST, a PSB must also complete Form RC7066 SCH, Provincial Schedule GST/HST Public Service Bodies' Rebate, and attach it to Form GST66. ... Further information All GST/HST technical publications are available on the CRA webpage Technical information GST/HST. ...
Current CRA website

Air Travellers Security Charge Act – Authorization to exercise powers or perform duties of the Minister of National Revenue

Air Travellers Security Charge Act Authorization to exercise powers or perform duties of the Minister of National Revenue Last updated on April 23, 2024 The delegations listed below were first approved on December 18, 2002 and replaced on January 26, 2021. ... Schedule Air Travellers Security Charge Act Section 2 Subparagraph (b)(iii) of the definition of “continuous journey” May accept evidence that there is no stopover between any of the legs of the journey for which separate tickets are issued Headquarters Positions Director General, Collections and Verification Branch Director General, Excise and Specialty Tax Directorate Director, Excise and Specialty Tax Directorate Manager, Excise and Specialty Tax Directorate Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Excise Duty and Taxes Team Leader, Excise Duty and Taxes History: Delegation in respect of section 2, subparagraph (b)(iii) was amended on May 24, 2022. ... Subsection 20(1) Definition of “electronic payment” May specify any electronic means for payment to the Receiver General Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Manager, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office History: Delegation in respect of subsection 20(1) was initially approved on April 23, 2024. ...
Current CRA website

Customs Act – Authorization to exercise powers or perform duties of the Minister of National Revenue

Customs Act Authorization to exercise powers or perform duties of the Minister of National Revenue Last updated on November 10, 2020 The delegations listed below were first approved on July 30, 2007 and replaced on February 28, 2012. ... Schedule Customs Act Subsection 2(1) Definition of “prescribed”, paragraphs (a) and (b) May authorize a form or the manner of filing a form for purposes of Part V.1 of the Act, and specify the information to be provided on or with that form Headquarters Positions Director General, Collections Director, Collections History: Delegation in respect of subsection 2(1) was amended on November 6, 2014. ... Subsection 97.28(1) May require a third party that is, or is within one year to become, liable to make a payment to a debtor to pay those moneys to the Receiver General on account of a debtor’s liability (Garnishment general) Headquarters Positions Director General, Collections Director, Collections Manager, Revenue Collections Field Positions Director, Tax Services Office Assistant Director, Revenue Collections Assistant Director, Revenue Collections and Client Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, New Intake/Projects Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Senior Collection Enforcement Officer Technical Advisor, Revenue Collections Resource Officer/Complex Case Officer Collections Officer Collections Contact Officer Trust Accounts Examination/Collection Officer Trust Accounts Compliance/Collection Contact Officer History: Delegation in respect of subsection 97.28(1) was amended on November 6, 2014. ...
Current CRA website

Excise Tax Act – Authorization to exercise powers or perform duties of the Minister of National Revenue

Excise Tax Act Authorization to exercise powers or perform duties of the Minister of National Revenue Last updated on April 23, 2024 The delegations listed below were first approved on September 27, 1999, and are effective as of that date, unless otherwise indicated in the history notes. ... Subsection 211.19(1) definition of “qualifying foreign currency” May specify another foreign currency that is not the U.S. dollar or the euro Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Manager, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, GST/HST Returns and Payment Processing Delegation in respect of subsection 211.19(1) was initially approved on November 24, 2021. ... Subsection 295(1) Definition of “contact information” May specify other information in respect of a holder of a business number that may constitute “contact information” Headquarters Positions Director General, Business Returns Directorate Director, Business Registration and Corporation Programs Division Field Positions Director, Tax Centre Assistant Director, Tax Centre Manager, Business Registration History: Delegation in respect of subsection 295(1) was approved on July 19, 2011. ...

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