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Summary of the project / initiative / change Professional Networking Wiki Space(s) is being developed, for CRA-internal engagement and consultation purposes, to allow CRA employees to better network and consult with each other on policies and initiatives of common-interest. ... " This may include activities such as: statistical / research or evaluation purposes where no decisions are being made. consultations with CRA peers as well as other community engagement activities on various topics that are related to CRA programs or activities in general terms. ... Processes must be reviewed, tools must be changed, change in provider / partner. ...

Summary of the project / initiative / change Acquisition Services involve activities undertaken to acquire a good or service to fulfill a properly completed request (including a complete and accurate definition of requirements and certification that funds are available) until entering into or amending a contract. ... Level of risk to privacy: 3 F) Technology & privacy Does the new or modified program or activity involve the implementation of a new electronic system, software or application program including collaborative software (or groupware) that is implemented to support the program or activity in terms of the creation, collection or handling of personal information? ... Risk to privacy: No Use of Surveillance- this includes surveillance technologies such as audio/video recording devices, thermal imaging, recognition devices, RFID, surreptitious surveillance / interception, computer aided monitoring including audit trails, satellite surveillance etc. ...

The B.C. transition tax applies to the sale of the house and is equal to $8,000 ($400,000 × 2%). ... Corporation B is required to pay the B.C. transition tax of $8,500 ($425,000 × 2%) to Corporation A. ... Therefore, the B.C. transition tax is equal to $11,765 ($588,235 × 2%, which is the same as $600,000 × 2/102). ...

Appendix C – Measuring Client Satisfaction Our 2001 CCRA Annual Survey suggests that at least as many Canadians (68% compared to 61% last year) believe that the CCRA is doing a good job overall (as noted previously in Exhibit 6). ... Exhibit 111: Performance of the CCRA – Information From the CCRA Annual Survey 2001 During 2002-2003, we will develop a strategy to enhance the way we monitor and report on client satisfaction across our business lines. ... ** Rate the CCRA as doing a good or very good job overall 68% ± 1.74% 61% ± 1.86% Yes Rate the CCRA as doing a very good job overall 12% ± 1.86% 9% ± 1.09% Yes Rate the CCRA as doing a good or very good job in area of income tax 74% ± 1.68% 71% ± 1.77% Yes Agree that information provided by the CCRA during contacts is clear and simple to understand 80% ± 4.07% 73% ± 4.63% Yes Agree that tax guides and materials are clear and simple to understand 69% ± 1.77% 67% ± 1.84% No Agree that Tax Services staff are knowledgeable and competent 85% ± 3.63% 80% ± 4.17% No Agree that Tax Services staff are courteous 89% ± 3.18% 90% ± 3.13% No Agree that time it takes to obtain information or get service is acceptable 74% ± 4.46% 72% ± 4.68% No Somewhat or very satisfied with the time it took to get information or service 85% ± 1.40% 85% ± 1.43% No Agree that because some people cheat on their taxes, the rest of taxpayers have to pay more taxes 75% ± 1.62% 71% ± 1.73% Yes Agree that to discourage cheating, the CCRA should increase the use of audits and penalties 71% ± 1.70% 67% ± 1.80% Yes Believe that it is somewhat or very likely that people who cheat on their taxes will be caught 67% ± 1.76% 66% ± 1.81% No Rate the CCRA as doing a good or a very good job when it comes to the Canada Child Tax Benefit 78% ± 3.32% 75% ± 3.51% No Rate the CCRA as doing a good or a very good job when it comes to the GST/HST credit 75% ± 2.75% 73% ± 2.88% No Satisfied with ease of understanding CCTB application instructions 93% ± 0.87% 82% ± 1.77% Yes Satisfied with application processing time 81% ± 1.34% 67% ± 2.16% Yes Satisfied with information received in application process 90% ± 1.02% 86% ± 1.60% Yes Rate the CCRA as doing a good or a very good job when it comes to Customs 77% ± 3.15% 75% ± 3.62% No Agree that the Customs staff are knowledgeable and competent 90% ± 2.36% 88% ± 2.72% No Aware of the right to appeal an assessment made by the CCRA 71% ± 1.70% 69% ± 1.77% No Agree that the CCRA acts in a professional manner in its dealings with the public 88% ± 1.21% 86% ± 1.33% Yes Agree that the CCRA treats the public with respect 83% ± 1.40% 78% ± 1.58% Yes Agree that the CCRA is honest in its dealings with the public 82% ± 1.44% 77% ± 1.61% Yes Agree that the information that Canadians provide to the CCRA is treated confidentially 81% ± 1.47% 77% ± 1.61% Yes Agree that the CCRA acts in a fair manner in its dealings with the public 81% ± 1.47% 76% ± 1.63% Yes Agree that the CCRA uses advanced technology to provide services to the public 78% ± 1.55% 79% ± 1.56% No Agree that the CCRA is efficient 77% ± 1.57% 74% ± 1.68% Yes Agree that the CCRA is continually improving its service to the public 73% ± 1.66% 68% ± 1.78% Yes Agree that the CCRA cares about the needs of the public 73% ± 1.66% 67% ± 1.80% Yes * Margin of error is accurate 19 times out of 20 ** Significance of year-to-year change measured using 5% level of significance Date modified: 2002-11-07 ...

Legislative References Income Tax Act Paragraph 37(1)(a) Pool of deductible SR&ED expenditures – current expenditures Subclause 37(8)(a)(ii)(A)(I) SR&ED expenditures in Canada under the traditional method – ASA Subclause 37(8)(a)(ii)(B)(I) SR&ED expenditures in Canada under the proxy method – lease costs ASA [Repealed] 3.2 Primarily Primarily generally means more than 50%. ... The term “ structure ” includes anything of substantial size that is built up from component parts and intended to remain permanently on a permanent foundation. ... Her Majesty the Queen 96 DTC 1765 Dew Engineering & Development Ltd v. ...

The total amount of the LDAP paid in the year cannot be more than the amount calculated using the following formula: A ÷ (B + 3 – C) + D where: A = the FMV of the property held in the plan at the beginning of the year, (excluding the value of locked-in annuity contracts held by the plan trust); B = the greater of 80 and the age of the beneficiary at the beginning of the calendar year; C = the actual age of the beneficiary at the beginning of the calendar year; and D = the total of all periodic payments paid, or deemed to have been paid, under certain locked-in annuity contracts, to the plan trust in the calendar year, if applicable. ... Therefore, in 2036, the amount that Paul can receive is $10,893.67 calculated by the following LDAP formula which is A ÷ (B + 3 – C) + D: $261,448 ÷ (80 + 3 – 59) + $0 $261,448 ÷ 24 $10,893.67 The non-taxable portion of the LDAP is $8,333.33 and is calculated by the second formula: $10,893.67 × $200,000 ÷ $261,448 Variable B is $200,000 because no DAPs were made before 2036. ... Since Joey's remaining BPA and DA is $5,428 ($19,428 – $14,000) his RDSO issuer deducted $114.40 in income tax calculated as (($6,000 – $5,428) x 20%). ...

The total amount of LDAPs that can be paid in any calendar year (other than a specified year) cannot be more than the formula: A ÷ (B + 3 − C) + D Where: A = the FMV of the property held in the plan at the beginning of the year, (not including the value of locked-in annuity contracts held by the plan trust); B = the greater of 80 and the age of the beneficiary at the beginning of the calendar year; C = the actual age of the beneficiary at the beginning of the calendar year; and D = the total of all periodic payments paid, or deemed to have been paid, under certain locked-in annuity contracts, to the plan trust in the calendar year, if applicable. ... Part II – RDSP administration Specimen plan approval process Specimen plan concept 81. ... Part III – Contact and additional information Canada Revenue Agency 104. ...

Line 948 – Enter the greater of 20% or line 947. Line 949 – Enter the exempt share percentage from line 940. Line 950 – Enter the greater of line 948 or line 949. Line 955 – Subtract line 950 from line 945. ... The penalty in respect of each class of shares of the capital stock of a corporation is equal to: Total fair market value of all the issued and outstanding shares of the class: the product of A and B (use numbers in Part I – Section A) A × B = $Blank space for dollar value Multiplied by: the foundation's divestment obligation percentage for current fiscal period C (see box C in Section F) × C = $Blank space for dollar value Multiplied by: the penalty percentage D, where D = 5%, unless the foundation was assessed a penalty by the CRA in any of the five periods prior to the current fiscal period, in which case D = 10% × D = $Blank space for dollar value Note Penalties are payable upon assessment by the Canada Revenue Agency at which point the information related to the penalties is made available to the public on the CRA's website. ...

CRA Procedures for Privacy Protocol — Describes the steps and actions for a CRA privacy protocol agreement. ... Statistical Report – Interpretation and Explanation Appendix A provides a statistical report on the PA for the 2010-2011 reporting period. ... Institutions are therefore required to report the following information for this reporting period: Preliminary privacy impact assessments initiated: 6 Preliminary privacy impact assessments completed: 6 Privacy impact assessments initiated: 5 Privacy impact assessments completed: 3 Privacy impact assessments forwarded to the Office of the Privacy Commissioner: 3 Part III – Exemptions invoked Paragraph 19(1)(e): 0 Paragraph 19(1)(f): 0 Section 22.1: 0 Section 22.2: 0 Section 22.3: 0 Part IV – Exclusions cited Section 69.1: 0 Section 70.1: 0 Appendix C – Discrepencies There is a discrepancy between the method of access number (1,868) and the number of records that were either disclosed or disclosed in part (1,869). ...

Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 13. Related party transactions Next page: Audited Financial Statements – Administered Activities- Management Discussion and Analysis in Support of Audited Financial Statements- Analysis of Revenues Administered on behalf of the Federal Government of Canada Audited Financial Statements – Administered Activities Management Discussion and Analysis in Support of Audited Financial Statements Introduction The Financial Statements – Administered Activities reflect the total assets and liabilities, tax and non-tax revenues, expenses and recoveries, and cash flows administered by the CRA on behalf of the Government of Canada, provinces, territories, First Nations, and other government organizations. ... Audited Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 13. ...