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Previous page: Appendix A – Organizational Structure Next page: Appendix C – Detailed Financial Information Appendix B – Board of Management Linda Ivany Acting Chair, Board of Management Director of Finance Atlantic Region (retired) KPMG LLP Halifax, Nova Scotia Camille Belliveau Senior Consultant (self-employed) Shediac, New Brunswick Esmail Bharwani Senior Business and Tax Consultant and Student-at Law with Fraser Milner Casgrain LLP Calgary, Alberta L. ... MacPhee Managing Partner MacPhee & MacAulay Chartered Accountants Montague, Prince Edward Island Rod Malcolm Chartered Accountant Iqaluit, Nunavut Stephen E. ... Smith Public Affairs Consultant Toronto, Ontario Michel Dorais Commissioner Canada Revenue Agency Ottawa, Ontario Previous page: Appendix A – Organizational Structure Next page: Appendix C – Detailed Financial Information Date modified: 2005-03-24 ...

Previous page: Statement of Management Responsibility Next page: Audited Financial Statements – Agency Activities- Statement of Financial Position – Agency Activities Audited Financial Statements – Agency Activities Auditor's Report To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue I have audited the statement of financial position – Agency Activities of the Canada Revenue Agency as at March 31, 2006 and the statements of operations, net liabilities and cash flow for the year then ended. ... Sheila Fraser, FCA Auditor General of Canada Ottawa, Canada August 23, 2006 Previous page: Statement of Management Responsibility Next page: Audited Financial Statements – Agency Activities- Statement of Financial Position – Agency Activities Date modified: 2006-11-23 ...

Previous page: Schedule D – Government-wide Reporting Next page: Schedule F – Key Web Links for Additional Information Schedule E – Overall Performance Against Service Standards Service Service Standard Target Results 2000-2001 Results 2001-2002 2001-2002 Compared to Target Results 2002-2003 2002-2003 Compared to Target Tax Services – Client 1. ... Processing EFILE agent applications 30 days 100% 100% 91% Not available (see note) Tax Services – Review Claims – SR&ED tax incentives 30. ... Refundable claims – unaudited 60 days 100% 73% 68% 93% 35. Refundable claims – audited 120 days 100% 75% 57% 87% Benefits 36. ...

Previous page: Schedule E – Overall Performance Against Service Standards Next page: Schedule G – Glossary Schedule F – Key Web Links for Additional Information CCRA Web Sites 2001-2002 Annual Report www.ccra.gc.ca/agency/annual/2001-2002/menu-e.html 2002-2003 to 2004-2005 Corporate Business Plan www.ccra.gc.ca/agency/business_plans/menu-e.html 7-Point Plan for Fairness www.ccra.gc.ca/agency/fairness/7pp-e.html Administrative Monetary Penalty System www.ccra.gc.ca/customs/general/amps/menu-e.html Board of Management biographies www.ccra.gc.ca/agency/board/biographies-e.html Canada Child Tax Benefit www.ccra.gc.ca/benefits/cctb/menu-e.html Canada/U.S. Shared Border Accord www.ccra.gc.ca/customs/general/border/menu-e.html CCRA Commissioner's biography www.ccra.gc.ca/agency/commissioner/menu-e.html CCRA E-services (Government On-Line) www.ccra.gc.ca/eservices/gol/menu-e.html Customs Action Plan www.ccra.gc.ca/customs/general/blue_print/menu-e.html E-commerce Technical Information Bulletin www.ccra.gc.ca/E/pub/tp/itnews-25/itnews-25-e.pdf External (User) Charging Revenues www.ccra.gc.ca/users Minister of National Revenue www.ccra.gc.ca/agency/minister/menu-e.html Fairness Provisions www.ccra.gc.ca/agency/fairness/fair-prov-e.html Future Directions www.ccra.gc.ca/agency/directions/menu-e.html GST/HST credit www.ccra.gc.ca/benefits/gsthst/menu-e.html Interactive Information Service www.cra-arc.gc.ca/tax/individuals/faq/taxquestions-e.html Information for Newcomers to Canada www.cra-arc.gc.ca/tax/nonresidents/individuals/newcomer-e.html NAFTA www.ccra.gc.ca/customs/business/trade_agreements/nafta-e.html National Child Benefit www.ccra.gc.ca/benefits/ncb-e.html Service Improvement in CCRA www.ccra.gc.ca/servicestandards Sustainable Development www.ccra.gc.ca/agency/sustainable/menu-e.html SR&ED Publications www.ccra.gc.ca/taxcredit/sred/publications-e.html Voluntary Disclosure Program www.ccra.gc.ca/agency/investigations/vdp-e.html Related Web Sites Citizenship and Immigration Canada www.cic.gc.ca Department of Finance Canada www.fin.gc.ca Department of Justice Canada www.justice.gc.ca Government of Canada site www.canada.gc.ca Government On-Line initiative www.gol-ged.gc.ca House of Commons www.parl.gc.ca Treasury Board Secretariat www.tbs-sct.gc.ca Voluntary Sector Initative www.vsi-isbc.org Previous page: Schedule E – Overall Performance Against Service Standards Next page: Schedule G – Glossary Date modified: 2003-10-29 ...

Previous page: Schedule E – Overall performance against service standards Next page: Schedule G – Glossary Schedule F – Key URLs for additional information CCRA Web Sites 2002-2003 Annual Report www.cra.gc.ca/agency/annual/2002-2003/menu-e.html 2003-2004 to 2005-2006 Corporate Business Plan www.cra.gc.ca/agency/business_plans/menu-e.html 7-Point Plan for Fairness www.cra.gc.ca/agency/fairness/7pp-e.html Board of Management biographies www.cra.gc.ca/agency/board/biographies-e.html Canada Child Tax Benefit www.cra.gc.ca/benefits/childbenefit-e.html CCRA Commissioner's biography www.cra.gc.ca/agency/commissioner/menu-e.html CCRA E-services (Government On-Line) www.cra.gc.ca/eservices/gol/menu-e.html E-commerce Technical Information Bulletin www.cra.gc.ca/E/pub/tp/itnews-25/itnews-25-e.pdf External (User) Charging Revenues www.cra.gc.ca/users Minister of National Revenue www.cra.gc.ca/agency/minister/menu-e.html Fairness Provisions www.cra.gc.ca/agency/fairness/fair-prov-e.html Future Directions www.cra.gc.ca/agency/directions/menu-e.html GST/HST credit www.cra.gc.ca/benefits/gst_hst-e.html Interactive Information Service www.cra-arc.gc.ca/tax/individuals/topics-index/menu-e.html Information for Newcomers to Canada www.cra-arc.gc.ca/tax/nonresidents/individuals/newcomer-e.html National Child Benefit www.cra.gc.ca/benefits/ncb-e.html Service Improvement in CCRA www.cra.gc.ca/servicestandards Sustainable Development www.cra.gc.ca/agency/sustainable/menu-e.html SR&ED Publications www.cra.gc.ca/taxcredit/sred/publications-e.html Voluntary Disclosure Program www.cra.gc.ca/agency/investigations/vdp-e.html Related Web Sites Canadian Border Services Agency www.cbsa.gc.ca Citizenship and Immigration Canada www.cic.gc.ca Department of Finance Canada www.fin.gc.ca Department of Justice Canada www.justice.gc.ca Government of Canada site www.canada.gc.ca Government On-Line initiative www.gol-ged.gc.ca House of Commons www.parl.gc.ca Human Resources and Skills Development Canada www.hrsdc.gc.ca Social Development Canada www.sdc.gc.ca Parliamentary Committee Reports: GST Fraud www.parl.gc.ca/committee/CommitteePublication.aspx? ... SourceId=37202 Treasury Board Secretariat www.tbs-sct.gc.ca Voluntary Sector Initiative www.vsi-isbc.org Previous page: Schedule E – Overall performance against service standards Next page: Schedule G – Glossary Date modified: 2004-10-28 ...

Sales and resales of new housing – General rules As explained in GST/HST Memorandum 19.2.1, Residential Real Property – Sales, the sale of new housing by someone other than a "builder" is generally exempt from the GST/HST. ... For more information on the requirement to collect tax on a taxable sale of real property, refer to "Who remits the tax for a taxable sale of real property – vendor or purchaser? ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Factors that may influence the CRA’s evaluation of a charity’s fundraising Appendix A – Examples of fundraising activities Appendix B – Allocating fundraising expenditures Appendix C – Best practices Appendix D – Questions and answers Footnotes A. ... Footnote 12 Where fundraising is a focus of the organization – being more than ancillary and incidental – it may be a collateral non-charitable purpose in and of itself. ... For more information, see Appendix C – Best Practices – Developing a reserve fund policy. ...

Summary of the project / initiative / change The Canada Revenue Agency (CRA) has been a major stakeholder in the Government of Canada (GC) Cyber-Authentication Renewal Initiative. ... Careers – Candidate Profile: The Candidate Profile service allows individuals to apply for job opportunities with the CRA. ... The information is retained for a period of 7 years + current year (RDA 98 / 001). ...

More information on this point-of-sale rebate is available in GST/HST Info Sheet GI-060, Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Newspapers. ... Because the lease interval begins before July 2010 and ends on or after July 31, 2010, the supplier charges: the GST on $400 which represents the part of the amount that relates to the portion of the lease interval that occurs in May and June ($1,200 × 2/6 = $400); and the HST on $800 which represents the part of the amount that relates to the portion of the lease interval that occurs in July, August, September and October ($1,200 × 4/6 = $800). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Previous page: Schedule C – Recourse Assessment – Executive Summary Next page: Schedule E – Overall performance against service standards Schedule D – Government-wide reporting To meet the Government's commitment to accountability to Parliament that was expressed in Results for Canadians, the Treasury Board Secretariat (TBS) requires that we report progress and achievements on certain management policies, and on specific major and government-wide initiatives. ... Asset Management Plan (Material management – moveable goods) The CCRA reports to TBS on the life-cycle management process for the moveable goods (i.e., cars, computers, technology infrastructure, etc.) in our Asset Management Plan via Resource Review Reporting. ... Planning years Forecast revenue ($000) Estimated full cost ($000) 2004–2005 $35 $35 2005–2006 $35 $35 2006–2007 $35 $35 Total $105 $105 NOTE: All forecast revenue and estimated full cost figures are on a cash basis Previous page: Schedule C – Recourse Assessment – Executive Summary Next page: Schedule E – Overall performance against service standards Date modified: 2004-10-28 ...