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The SIN is collected under the Excise Tax Act (Part IX – Goods and Services Tax) for identification purposes. ... Information may be shared, with the following internal CRA Programs to verify individual’s compliance with tax laws: Individual Returns and Payment Processing – CRA PPU 005, Detection and Investigations – CRA PPU 095, Collection Action – CRA PPU 050. ...

Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ... Income Tax Revenues – Personal and Trust Personal Income Tax revenues increased by $975.8 million, or 2.1%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $879.7 million or 7.4%. ...

Prescribed corporations – Employee and trust shares Prescribed corporations para 128(1)(b) 8. ... Non-resident insurer – definition "closely related group" para 123(1)(a) 17. ... Under subsection 206(5), Trust Co. is deemed to have sold a portion of the property and to have collected GST/HST in respect of the sale equal to A × B where A = BTC of the property at the time ($2,000) B = % decrease in use in commercial activities at the time (20%) Therefore, Trust Co. is deemed to have collected GST/HST of $400 ($2,000 × 20% = $400) which is included in the determination of its net tax under section 225. ...

Part 1 of Schedule 5 – Allocation of taxable income You must complete Part 1 of Schedule 5 if you had a permanent establishment in more than one province or territory. ... Requested forms – Attach to the return the forms you completed to claim provincial or territorial credits or rebates, where requested. Forms and publications Schedule 5, Tax Calculation Supplementary – Corporations Form T5013SCH5, Allocation of Salaries and Wages, and Gross Revenue for Multiple Jurisdictions – Schedule 5. ...

The CRA encourages individuals, businesses, and other groups to consider getting information through the following informal methods: topical indexes on the CRA Web site: www.cra.gc.ca/azindex/menu-eng.html individual income tax enquiries (including requests for forms and publications): 1‑800‑959‑8281 enquires from businesses and self-employed individuals (including requests for forms and publications): 1-800-959-5525 universal child care benefit, Canada child tax benefit, and related provincial and territorial programs, child disability benefit, and children's special allowances enquiries: 1-800-387-1193 Charities Client Assistance (information about registered charities): 1‑800‑267‑2384 international tax and non-resident enquiries: 1-855-284-5942 for individuals and non-resident trusts; 1-855-284-5944 for non-resident corporations and corporation accounts; and 1‑855‑284-5946 for Part XIII tax and non-resident withholding accounts Table of contents Overview of the Canada Revenue Agency The Access to Information and Privacy Directorate The Access to Information and Privacy Oversight Review Committee Delegation of responsibilities under the Access to Information Act Schedule – Access to Information Act Statistical report – Interpretation and explanation Operational environment Policies, guidelines, and procedures Collaboration with oversight bodies Public reporting Complaints, investigations, and Federal Court cases Conclusion Appendix A — Statistical report Overview of the Canada Revenue Agency The Canada Revenue Agency (CRA) administers tax laws for the Government of Canada and for most provinces and territories. ... The delegation order was revised in 2012-2013 as per the Office of the Information Commissioner of Canada’s recommendation to “ Ensure that the Minister of National Revenue further amend the delegation order to ensure greater autonomy of the access to information coordinator.” ... Gail Shea Minister of National Revenue and Minister for the Atlantic Canada Opportunities Agency Signed in Ottawa, Ontario, Canada this 28th day of March, 2013 Schedule – Access to Information Act Officers authorized to perform the powers, duties, or functions given to the Minister of National Revenue as head of a government institution under the provisions of the Access to Information Act and its regulations. ...

Thus, so long as information or training is provided in a structured manner and for a genuinely educational purpose – that is, to advance the knowledge or abilities of the recipients – and not solely to promote a particular point of view or political orientation, it may properly be viewed as falling within the advancement of education... 171. ... The public benefit requirement involves a two-part test – a benefit that is provided to the public or a sufficient section of the public. ... Appendix B – Examples of purposes The CRA evaluates applications to determine whether organizations meet all requirements for registration. ...

Previous page: Schedule D – Web Links for Additional Information Next page: Schedule F – Acronyms and Abbreviations Schedule E – Glossary Term Descrition Abandoned calls Telephone enquiries in which callers who get into the automated call distributor hang-up before reaching an agent. ... Unaudited Previous page: Schedule D – Web Links for Additional Information Next page: Schedule F – Acronyms and Abbreviations Date modified: 2006-11-23 ...

Previous page: Audited Financial Statements – Agency Activities- Management Discussion and Analysis Agency Activities Next page: Audited Financial Statements – Agency Activities- Management Discussion and Analysis Agency Activities- Analysis of Net Cost of Operations (Based on Financial Statements) Audited Financial Statements – Agency Activities Management Discussion and Analysis Agency Activities Agency Management Agency expenditures increased from 2004-2005 to 2005-2006 as a result of new initiatives announced in recent Federal Budgets as well as collective agreement increases for salaries. ... Unaudited Previous page: Audited Financial Statements – Agency Activities- Management Discussion and Analysis Agency Activities Next page: Audited Financial Statements – Agency Activities- Management Discussion and Analysis Agency Activities- Analysis of Net Cost of Operations (Based on Financial Statements) Date modified: 2006-11-23 ...

Requirement to provide information upon request The following categories of persons are required, upon request of a SLFI distributed investment plan (investee), to provide information: Category 1 – A unit holder other than an individual or specified investor in the SLFI distributed investment plan, Category 2 – A selected investor in the SLFI distributed investment plan, and Category 3 – A person that sells or distributes units of the SLFI distributed investment plan. ... Penalties – Failure to provide requested information Penalties will apply, as described in the draft SLFI Regulations, where a person in any of the three categories referred to in the section "Requirement to provide information upon request" fails to comply with a request for information received from an SLFI distributed investment plan. ... Appendix – Definition of terms for the purposes of this notice The following definitions are based on the draft SLFI Regulations unless otherwise indicated. ...

Examples of activities undertaken by a charity 14.1 Charitable activities 14.1.1 Scenario 1 – Distributing the charity's research 14.1.2 Scenario 2 – Distributing the research report to election candidates 14.1.3 Scenario 3 – Publishing a research report online 14.1.4 Scenario 4 – Presenting the research report to a Parliamentary Committee 14.1.5 Scenario 5 – Giving an interview about the research report 14.1.6 Scenario 6 – Distributing the research report to all Members of Parliament 14.1.7 Scenario 7 – Participating in an international policy development working group 14.1.8 Scenario 8 – Joining a government advisory panel to discuss policy changes 14.2 Prohibited activities 14.2.1 Scenario 1 – Supporting an election candidate in the charity's newsletter 14.2.2 Scenario 2 – Distributing leaflets highlighting lack of government support for charity goals 14.2.3 Scenario 3 – Preparing dinner for campaign organizers of a political party 14.2.4 Scenario 4 – Inviting competing election candidates to speak at separate events 14.3 Permitted political activities 14.3.1 Scenario 1 – Buying a newspaper advertisement to pressure the government 14.3.2 Scenario 2 – Organizing a march to Parliament Hill 14.3.3 Scenario 3 – Organizing a conference to support the charity's opinion 14.3.4 Scenario 4 – Hiring a communications specialist to arrange a media campaign 14.3.5 Scenario 5 – Using a mail campaign to urge supporters to contact the government 14.3.6 Scenario 6 – Organizing a rally on Parliament Hill Appendix I – Definitions Appendix II – Income Tax Act and case law references Footnotes References 1. ... Appendix I – Definitions Advocacy Advocacy is demonstrated support for a cause or particular point of view. ... Southwood's contentions ("...") must fail in this Court ("...") ...