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(Slide 2) To make it easy for you to find the information you need most, we have divided this webinar into four short segments: Part One – “Introduction” Part Two – “Registering a PRPP” Part Three – “Administering a PRPP” Part Four – “Questions and Answers” In part four, we will answer questions that were previously submitted to us and any other questions that you might have. ... (Slide 3) Part One – Introduction What is a Pooled Registered Pension Plan (PRPP)? ... (Slide 8) Part Two – Registering a PRPP What are the steps to registering a PRPP? ...

Previous page: Audited Financial Statements – Agency Activities- Management Discussion and Analysis Agency Activities- Agency Management Next page: Audited Financial Statements – Administered Activities Audited Financial Statements – Agency Activities Management Discussion and Analysis Agency Activities Analysis of Net Cost of Operations (Based on Financial Statements) The Agency 2005-2006 Net cost of Operations increased by $268 million over 2004-2005. Agency expenses totalled $3,861 million in 2005-2006 and $3,545 million in 2004-2005 (see Note 9 of the Financial Statements –- Agency Activities for the breakdown of Personnel and Other Expenses). ... Figure 45 Total Expenses Unaudited Previous page: Audited Financial Statements – Agency Activities- Management Discussion and Analysis Agency Activities- Agency Management Next page: Audited Financial Statements – Administered Activities Date modified: 2006-11-23 ...

If they are eligible dividends, report these deemed dividends in Box 24 – Actual amount of eligible dividends and Box 25 – Taxable amount of eligible dividends of the T5 slip if the corporation pays them to an individual. ... If they are dividends other than eligible dividends, report these deemed dividends in Box 10 – Actual amount of dividends other than eligible dividends and Box 11 – Taxable amount of dividends other than eligible dividends of the T5 slip if the corporation pays them to an individual. ... Report amounts we do not consider to be dividends as interest income in Box 13 – Interest from Canadian sources or Box 14 – Other income from Canadian sources. ...

Canada Revenue Agency Departmental Performance Report 2014-15 Next page Table of Contents A message from the Minister Foreword by the Chair A message from the Commissioner Section 1: Organizational Expenditure Overview Organizational profile Organizational context Actual expenditures Alignment of spending with the whole-of-government framework CRA spending trend Estimates by Vote Section 2: Analysis of Programs by Strategic Outcomes Taxpayer and Business Assistance Taxpayer Services – Enquiries and Information Products Registered Plans Policy, Rulings, and Interpretations Charities Assessment of Returns and Payment Processing Individual Returns and Payment Processing Business Returns and Payment Processing Reporting Compliance International and Large Business Small and Medium Enterprises Scientific Research and Experimental Development Criminal Investigations Program Voluntary Disclosures Program Collections and Returns Compliance Trust Accounts – Compliance Non-Filer – Compliance Collections – Tax and Government Programs Appeals Income Tax Objections, Determinations, and Appeals to the Courts Commodity Taxes Objections, Determinations, and Appeals to the Courts Canada Pension Plan/Employment Insurance Appeals to the Minister and Appeals to the Courts Service Complaints Taxpayer Relief Benefit Programs Benefit Enquiries Benefit Programs Administration Internal Services Section 3: Supplementary information Financial Statements Highlights Financial Statements Financial Statements – Agency Activities Financial Statements Discussion and Analysis – Agency Activities (unaudited) Financial Statements – Administered Activities Financial Statements Discussion and Analysis – Administered Activities (unaudited) Summary of the assessment of effectiveness of the system of internal control over financial reporting and the action plan of the Canada Revenue Agency Unaudited supplementary financial information Supplementary information tables Tax expenditures and evaluations Section 4: Organizational Contact Information Appendices Appendix A – Agency governance and the Board of Management Appendix B – Service Standards Appendix C – Other items of interest Appendix D – Definitions Endnotes Supplementary Information Tables Print version Note / Remarque For copyright information, please visit the CRA website at www.cra.gc.ca/cpyrght-eng.html i ISSN 2368-2418 Rv1-11E-PDF Next page Date modified: 2016-01-25 ...

5.4.2 Example – Alternative approach for a custom product or a commercial asset Appendix A – References A.1 Legislative references A.2 CRA publications 1.0 Introduction An asset can be a material, device, product, or process facility. ... In the context of SR&ED, an asset can be a: pilot plant; commercial plant; prototype; or custom product / commercial asset. ... Therefore, a pilot plant is sized taking into consideration the SR&ED to be conducted in / on it. ...

Table of Contents General Technical publications Telephone enquiries Interpretations Rulings Service standards for responding to GST/HST telephone enquiries and written requests Processing requests for rulings and interpretations Rulings and audit Reconsideration of a ruling or interpretation Appendix A – Where to write or call for a ruling or interpretation Appendix B – Third party authorization letter Appendix C – Standard authorization for facsimile transmissions General 1. ... GST/HST Notices, Excise Tax and Special Levies Notices, Excise Duty Notices – Excise Act, Excise Duty Notices – Excise Act, 2001, Softwood Lumber Products Export Charge Notice are brief announcements on various matters, such as changes to CRA policy, publications and administration. ... Appendix A – Where to write or call for a ruling or interpretation Below are instructions on where to write or call if you wish to request a ruling or interpretation or make a technical enquiry. ...

Labrador Inuit – a self-governing First Nation Effective December 1, 2005, the Labrador Inuit became a self-governing First Nation. ... GST/HST ATSC (per annum) Period Interest Penalty January 1 to March 31, 2006 2.4333 % 6.0 % Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Period Interest Penalty January 1 to March 31, 2006 5.0 % 7.0 % Excise Duty (beer) Period Refund Interest Arrears and Instalment Interest January 1 to March 31, 2006 5.0 % 6.0 % GST/HST ATSC (per annum) Period Interest Penalty October 1 to December 31, 2005 2.3804 % 6.0 % July 1 to September 30, 2005 2.3804 % 6.0 % April 1 to June 30, 2005 2.4066 % 6.0 % January 1 to March 31, 2005 2.4333 % 6.0 % Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Period Interest Penalty October 1 to December 31, 2005 5.0 % 7.0 % July 1 to September 30, 2005 5.0 % 7.0 % April 1 to June 30, 2005 5.0 % 7.0 % January 1 to March 31, 2005 5.0 % 7.0 % Excise Duty (beer) Period Interest Penalty October 1 to December 31, 2005 5.0 % 6.0 % July 1 to September 30, 2005 5.0 % 6.0 % April 1 to June 30, 2005 5.0 % 6.0 % January 1 to March 31, 2005 5.0 % 6.0 % Prescribed interest rates are adjusted every calendar quarter. ... What's new in publications GST/HST Pamphlets/Guides P143 Using your Home for Day Care RC4060 Farming Income and the CAIS Program – Joint Forms and Guide – 2005 RC4110 Employee or Self-employed? ...

Income Verification Services Privacy Impact Assessment (PIA) summary- Information and Relationship Management Directorate, Strategy and Integration Branch Overview and privacy impact assessment initiation Government institution Canada Revenue Agency Government official responsible for the privacy impact assessment (PIA) Yves Giroux Assistant Commissioner, Strategy and Integration Branch Head of the government institution or delegate for section 10 of the Privacy Act Marie-Claude Juneau ATIP Coordinator Name of program or activity of the government institution Income verification services Description of the class of record and personal information bank Standard or institution specific class of record: Individual Returns and Payment Processing Program (CRA ABSB 217) Benefit Programs- Canada Child Benefits and other Federal, Provincial, and Territorial Programs and Supplements (CRA ABSB 646) Benefit Programs- Disability Tax Credit (DTC) Program (CRA ABSB 647) Benefit Programs- Working Income Tax Benefit Program (CRA ABSB 346) Benefits Programs- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related Provincial and Territorial Credit Programs (CRA ABSB 648) Standard or institution specific personal information bank: Individual Returns and Payment Processing (CRA PPU 005) Canada Child Tax Benefit (CCTB) Program (CRA PPU 063) Disability Tax Credit (DTC) Program (CRA PPU 218) Working Income Tax Benefit (WITB) (CRA PPU 178) Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU 140) Legal authority for program or activity Section 241 of the Income Tax Act allows the CRA to provide certain taxpayer information to any person, including a federal, provincial or territorial official, with the consent of the taxpayer. ... Summary of the project / initiative / change Individuals who apply for various provincial or territorial and federal income assistance programs have to provide proof of income. ...

First requirement – Sponsor is a person ss 123(1) 20. A sponsor must be a "person" as defined in the Act. ... The portion of the admission charged to a non resident that is subject to GST is calculated as follows: $100 × 20% = $20 Therefore, the amount of GST to be charged to a non-resident is $1 ($20 × 5%). The amount of GST to be charged to residents of Canada is $5 ($100 × 5%). ...

Statistical Report – Interpretation and Explanation Appendix A provides a statistical report on the Privacy Act for the 2009-2010 reporting period. ... The CRA closed 39 complaints during 2009-2010 – 29 of them with a disposition of not justified. ... Outstanding from previous fiscal period Received during fiscal year Completed Closing inventory 19 17 27 9 Appendix A – Statistical report View larger image (PDF, 749 KB) Appendix B – Supplemental reporting requirements Supplemental reporting requirements Privacy Act Treasury Board Secretariat is monitoring compliance with the Privacy Impact Assessment (PIA) Policy (which came into effect on May 2, 2002) through a variety of means. ...