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Line 4 minus line 5 (if negative, enter "0") $ Blank space for dollar value × 1/2 $ Blank space for dollar value Line 6 7. ... Amount from line 1 $ Blank space for dollar value Line 3 4. Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value × 1/2 $ Blank space for dollar value Line 4 5. ... Line 3 minus line 4 $ Blank space for dollar value Line 5 6. Line 5 $ Blank space for dollar value × 1/2 $ Blank space for dollar value Line 6 7. ...

Working in groups of four, students complete the Daily activity chart – Handout 2. ... Provide the class with the correct answers – Handout 3. Task 4 – Budgeting Students analyze a sample municipal government budget. ... Working in groups, students discuss the municipal government budget and decide what changes they would make to this budget if they were the mayor – Handout 5. ...

Why wait at the border – get a NEXUS card NEXUS is a joint Canada-US dedicated commuter lane program that will allow low-risk, pre-approved travellers a simplified entry process into both Canada and the United States. ... Information on when members not covered by the agreements qualify for relief is set out in Technical Information Bulletin B-039R, GST Administrative Policy – Application of GST to Indians. ... GST/HST ATSC Period Interest Penalty July 1 to September 30, 2003 3.5707 % 6.0 % October 1 to December 31, 2003 2.3804 % 6.0 % January 1 to March 31, 2004 2.4132 % 6.0 % Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Period Refund Interest Arrears and Instalment Interest July 1 to September 30, 2003 6.0 % 8.0 % October 1 to December 31, 2003 5.0 % 7.0 % January 1 to March 31, 2004 5.0 % 7.0 % Excise Duty (beer) Period Interest Penalty July 1 to September 30, 2003 6.0 % 6.0 % October 1 to December 31, 2003 5.0 % 6.0 % January 1 to March 31, 2004 5.0 % 6.0 % Date modified: 2003-12-05 ...

Previous page: Schedule B – Agency Organization Chart Next page: Schedule D – Government-wide Reporting Schedule C – Business Line Anticipated Results Anticipated Result in 2002-2003 to 2004-2005 Corporate Business Plan Anticipated Result in 2002-2003 Annual Report to Parliament Tax Services Majority of Canadians and businesses participate in the tax system Key results reported under Exhibit 5 and Tax Services Anticipated Result 4 Taxpayers receive timely, accessible, reliable, and fair service that is responsive to their needs Unchanged, but reported as Tax Services Anticipated Result 1 Processing of returns is accurate, timely, and efficient Unchanged, but reported as Tax Services Anticipated Result 2 Level of tax debt is within targeted level Unchanged, but reported as Tax Services Anticipated Result 3 Compliance behaviour is understood with a view to minimizing areas of non-compliance Combined into Tax Services Anticipated Result 4: Compliance behaviour is understood and the allocation of compliance and enforcement resources is guided by risk with a view to minimizing areas of non-compliance Allocation of compliance and enforcement resources is guided by risk The right programs are used and are effectively delivered Combined into Tax Services Anticipated Result 5: The right compliance programs are used and are effectively and efficiently delivered Sufficient resources are available to invest in compliance programs Actively seek legislative changes as required to enhance simplification, minimize misreporting and unintentional non-compliance Unchanged, but reported as Tax Services Anticipated Result 6 Knowledgeable and skilled workforce is in the right place at the right time Deleted and reported under Corporate Management and Direction Anticipated Result 4 Core business is under transformation to better meet our mission Unchanged, but reported as Tax Services Anticipated Result 7 Benefit Programs and Other Services Program communication and delivery is fair and responsive to recipients' needs Unchanged Entitled recipients receive accurate and timely payments and credits Split into: 2. ... Entitled recipients receive accurate payments and credits Successful leveraging of CCRA systems expands service, eliminates duplication across all levels of government, and reduces overall cost to taxpayers Unchanged, but reported as Benefits Anticipated Result 4 Customs Services Enhanced enforcement that expeditiously identifies and responds to threats to the security, health and safety of society, and to Canada's economy Unchanged Effective compliance management that enhances personal and economic security, and encourages partnerships and sustained compliance Unchanged Responsible services that encourage voluntary compliance and minimize the compliance burden without compromising security Unchanged Certainty and consistency for international trade and travel Unchanged Knowledgeable and skilled workforce supported by the appropriate tools, information and technology to meet current and future program needs Deleted and reported under Corporate Management and Direction Anticipated Result 4 Core business is under transformation to better meet our mission Unchanged, but reported as Customs Anticipated Result 5 Appeals Transparent, accessible, and consistent redress mechanisms promote fair and impartial treatment Unchanged Our dispute resolution service is provided on a timely basis Unchanged Handling of fairness provisions is consistently applied across programs and regions Combined into Appeals Anticipated Result 3: Handling of the fairness principles and provisions is consistently applied across all programs and regions Fairness principles are applied and integrated across all programs Risk management of dispute and litigation issues is effective Unchanged Knowledgeable and skilled workforce is in the right place at the right time Deleted and reported under Corporate Management and Direction Anticipated Result 4 Corporate Management and Direction Effective governance regime that provides management oversight and leadership Combined into Corporate Management and Direction Anticipated Result 1: Governance regime that provides management oversight, leadership and promotes the expression of the Agency's culture and values in management decision-making A cultural shift under way and growing that puts decision-making in the hands of managers Modern comptrollership regime that fosters management and service excellence Combined into Corporate Management and Direction Anticipated Result 2: Modern Comptrollership that fosters administrative and service excellence and sound financial and treasury management Sound financial and treasury management Confidentiality of client information is protected Combined into Corporate Management and Direction Anticipated Result 3: Transparency and Accountability in public administration balanced with protection of the confidentiality of client information Canadians' desire for transparency in public administration is addressed Leadership in human resources (HR) reform that is in tune with business objectives Changed to Corporate Management and Direction Anticipated Result 4: People management with a strategic approach that contributes to the achievement of business results through the multi-year corporate planning period Operational excellence and solutions leadership in information technology Unchanged, but reported as Corporate Management and Direction Anticipated Result 5 Previous page: Schedule B – Agency Organization Chart Next page: Schedule D – Government-wide Reporting Date modified: 2003-10-29 ...

Previous page: Statement of Net Liabilities – Agency Activities Next page: Authority and purpose Statement of Cash Flow – Agency Activities for the year ended March 31 (in thousands of dollars) 2004 2003 Operating transactions Net costs of operations 3,928,129 4,094,081 Adjustments for items not affecting cash Statement of operations Amortization of capital assets (Note 8) (37,850) (27,419) Net loss on disposal/write-off of capital assets (4,409) (15,567) Services provided without charge by other Government departments (Note 10) (545,262) (506,613) Statement of financial position Change in financial assets other than Due from the Consolidated Revenue Fund 12,557 3,094 Change in non-financial assets other than capital assets (2,284) (1,787) Change in liabilities other than capital lease obligations 61,977 (4,521) Cash applied to operating transactions 3,412,858 3,541,268 Capital transactions Acquisition of capital assets 181,996 139,904 Change in capital lease obligations 2,687 836 Proceeds from disposal of capital assets (260) (363) Cash applied to capital transactions 184,423 140,377 Net cash provided by Government of Canada 3,597,281 3,681,645 The accompanying notes are an integral part of these financial statements. Notes to the Financial Statements – Agency Activities Previous page: Statement of Net Liabilities – Agency Activities Next page: Authority and purpose Date modified: 2004-10-28 ...

Step 2 – Total income – Determine your total income at line 150. Step 3 – Net income – To determine your net income at line 236, claim any deductions that apply to you. Step 4 – Taxable income – To determine your taxable income at line 260; claim any deductions that apply to you. ... Symbols = deemed residents of Canada = non-residents of Canada = non-residents of Canada electing under sections 217 or 216.1 of the Income Tax Act Getting started Gather all the documents you need to complete your return. ...

Previous page: Table 8 Projects Next page: Table 8.3: Projects – Asset Management Plan Table 8.2: Projects – Capital Facilities Capital Facilities resources have been transferred to the CBSA as a result of the December 12, 2003 announcement. ... Previous page: Table 8 Projects Next page: Table 8.3: Projects – Asset Management Plan Date modified: 2004-10-28 ...

Previous page: Statement of Management Responsibility Next page: Statement of Financial Position – Agency Activities Financial Statements – Agency Activities AUDITOR'S REPORT To the Board of Management of the Canada Customs and Revenue Agency and the Minister of National Revenue I have audited the statement of financial position – Agency Activities of the Canada Customs and Revenue Agency as at March 31, 2004 and the statements of operations, net liabilities and cash flow for the year then ended. ... Sheila Fraser, FCA Auditor General of Canada Ottawa, Canada September 7, 2004 Previous page: Statement of Management Responsibility Next page: Statement of Financial Position – Agency Activities Date modified: 2004-10-28 ...

Previous page: Audited Financial Statements Next page: Statement of Financial Position – Agency Activities Financial Statements – Agency Activities AUDITOR'S REPORT To the Board of Management of the Canada Customs and Revenue Agency and the Minister of National Revenue I have audited the statement of financial position – Agency Activities of the Canada Customs and Revenue Agency as at March 31, 2003 and the statements of operations, net liabilities and cash flows for the year then ended. ... Sheila Fraser, FCA Auditor General of Canada Ottawa, Canada July 25, 2003 Previous page: Audited Financial Statements Next page: Statement of Financial Position – Agency Activities Date modified: 2003-10-29 ...

Canada Revenue Agency – Unaudited Supplementary Financial Information Previous page Next page Financial Performance Information – Parliamentary Appropriations Introduction This section of the CRA Annual Report to Parliament 2010-2011 provides the details of the Agency’s resource management performance for the purpose of reporting to Parliament on the use of appropriations in 2010-2011. ... All dollar amounts in the following table are in thousands of dollars 2009 ‑ 2010 2010 ‑ 2011 Federal Government 180,455,735 191,023,845 Provincial, Territorial Governments and First Nations 62,154,726 83,085,151 Canada Pension Plan 36,365,844 37,177,356 Total 278,976,305 311,286,352 Financial Performance Tables Introduction The following tables provide financial information about the performance of the Agency during the 2010-2011 fiscal year. ... Sources of Respendable and Non-Respendable Non-Tax Revenue Respendable Non-Tax Revenue Non-Respendable Non-Tax Revenue User Fees/External Fees User Fees Act – Advance Income Tax Ruling Fee Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee User Fees Act – Taxation Statistical Analyses and Data Processing Fee Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee User Fees Act – Access to Information Processing Fee Policy on Service Standards for External Fees – Access to Information Processing Fee Details on Project Spending Details on Transfer Payment Programs Children’s Special Allowance Payments (Statutory) Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory) Performance Summary All dollar amounts in the following table are in thousands of dollars 2010-2011 Program activity 2009-2010 Actual Main Estimates Planned Spending Total Authorities Actual Strategic Outcome: Taxpayers meet their obligations and Canada’s revenue base is protected Taxpayer and Business Assistance Table note 1 531,371 735,259 737,413 565,844 551,883 Assessment of Returns and Payment Processing Table note 2 690,835 601,180 601,629 718,608 683,036 Accounts Receivable and Returns Compliance 529,982 430,682 430,854 521,215 511,567 Reporting Compliance 1,092,367 930,771 963,013 1,094,533 1,071,359 Appeals 148,009 127,157 128,975 168,247 164,065 Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments Benefit Programs Table note 3 342,440 335,478 335,478 373,805 369,838 The following Program Activity supports all strategic outcomes within the organization Internal Services Table note 4 1,068,803 1,312,654 1,322,917 1,150,865 1,064,087 Strategic Outcome: Taxpayers and benefit recipients receive an independent and impartial review of their service ‑ related complaints Taxpayers’ Ombudsman 2,741 3,248 3,248 3,595 2,730 Total 4,406,548 4,476,430 4,523,527 4,596,714 4,418,566 Less: Non-Tax Revenues Respendable Revenue – Pursuant to Section 60 of the Canada Revenue Agency Act 213,920 226,894 226,894 245,118 245,118 Non-Respendable Revenue 55,676 Not Applicable 58,286 Not Applicable 59,670 Plus: Cost of services received without charge 269,188 Not Applicable 273,172 Not Applicable 261,489 Net Cost of Agency 4,406,140 Not Applicable 4,511,519 Not Applicable 4,375,267 Note: Numbers may not add due to rounding Table note 1 Includes the Softwood Lumber statutory disbursements ($205.5 million in 2009-2010 and $220.7 million in 2010-2011). ...