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The Assessment & Benefit Services Branch (ABSB) and Information Technology Branch (ITB) have joint responsibility for the project. ...

The second row indicates “$560- annually in GST/HST credit payments + $147 annually per child.” ... For an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities, see Note 3 xviii on parliamentary appropriations. ...

Footnote 1: 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. ...

Performance results Program/sub-programs Individual returns and payment processing Expected results Performance indicators Targets 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 3 80% 80% Validation activities detect and address non-compliance by individuals with the reporting requirements of the acts 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 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 tax filer (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% Footnote1: Includes goods and services tax administration in Quebec sub-program: – planned spending ($143,000,000) and actual spending ($142,772,214). ... See pages 106-107 for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Income tax objections Objections to income tax assessments/reassessments must be in writing, and can be filed online through My Account/My Business Account/Represent a client, by letter addressed to the Chief of Appeals, or by filling in Form T400A, Objection – Income Tax Act. ... For more information, go to 10.11.18 and RC4067, Protocol – Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency. 19.2.4 Restrictions Taxpayers are subject to certain restrictions of their objection rights: when the taxpayer has signed a waiver of their right to object to that issue; when the minister (via Appeals Branch) assesses or reassesses under subsection 165(1.13), and the taxpayer objects. 19.2.5 Further recourse Appeals officers will advise taxpayers of their right to appeal to the TCC, which is the first level of the court process. ...

Appendix 2: Grounds – Ineligibility/Suspension Lists the grounds for which a supplier may become ineligible for suspended. ... Enquiries 9.1 Employees are to direct questions about this directive to the FAB AD Compliance and Policy / DGFA DA conformité et politique (CRA/ARC) mailbox. 9.2 Suppliers must direct questions about this directive to the responsible Contracting Authority. 10. ...

Business video gallery Videos Title Description Series Dental Care Measures Act – T4 and T4A Updates The Dental Care Measures Act. ... August 8, 2019 |none| Payment on Filing (PoF) – CRA’s new policy to assist employers in meeting their remittance obligations This webinar provides information to employers, trustees, or payers of other amounts related to employment about the Payment on Filing (PoF) policy. ...

More help for filing your tax return Take our free online course to learn about personal income taxes in Canada Get ready to do your taxes Determine if you live on Indigenous government lands Questions and answers about filing your taxes Tax tip: Information for Indigenous peoples Factsheet: Indigenous Peoples Webinar – Indigenous peoples: get your benefits and credits COVID-19 related benefits COVID-19 benefits provided temporary income support to individuals who were directly affected by the pandemic and are generally taxable. ... Common guides For individuals: Income Tax Package- Guide, return and schedules For employers: Employer's Guide – Filing the T4 Slip and Summary Payments to First Nations workers Indian Act Exemption for Employment Income Guidelines For self-employed individuals: Small businesses and self-employed income Personal income tax for self-employed individuals Common forms Employment income: TD1 Personal tax Credits Return TD1-IN Determination of Exemption of an Indian's employment income GST returns: GST499-1 First Nations Tax (FNT) Schedule- Canada.ca GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST)- Canada.ca CPP: CPT124 Application to Cover the Employment of an Indian in Canada under the Canada Pension Plan whose Income is Exempt under the Income Tax Act For all products, refer to: Forms and publications Upcoming learning events View and register for upcoming national outreach events Resources Outreach materials to print and share Page details Date modified: 2025-02-20 ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Proposed section 192.1 states that if a taxable supply by way of sale of a single unit residential complex (as defined in subsection 254(1)) or of a residential condominium unit is made in Canada under an agreement of purchase and sale (in this section, referred to as the purchase agreement) entered into with a builder of the single unit residential complex or of the residential condominium unit and if another supply by way of assignment of the purchase agreement is made by a person (other than the builder) under another agreement, then the following rules apply: the other supply is deemed to be a taxable supply, by way of sale, of real property that is an interest in the single unit residential complex or residential condominium unit the consideration for the other supply is deemed to be equal to the amount determined by the formula: A – B Where A is the consideration for the other supply as otherwise determined for GST/HST purposes B is: (i) if the other agreement indicates in writing that a part of the consideration for the other supply is attributable to the reimbursement of a deposit paid under the purchase agreement, the part of the consideration for the other supply that is solely attributable to the reimbursement of the deposit paid under the purchase agreement (ii) in any other case, zero Proposed section 192.1 applies in respect of any supply by way of assignment of an agreement of purchase and sale if the supply is made after May 6, 2022. ...

For more information on how to complete the NR4 return, see Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting. ... If so you have to complete the remittance part (Part 2) of Form NR76, Non-Resident Tax – Statement of Account, and send it with the tax to: Sudbury Tax Centre Canada Revenue Agency Post Office Box 20000, Station A Sudbury ON P3A 5C1 Alternatively, you can make the payment to your chartered bank by the 15th day following the month in which the tax was withheld. ...