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Example 1 – Hotel: rate per night A hotel supplies accommodation to an individual for five nights at the rate of $125 per night. ... Since the lease interval begins before April 2013, ends on or after May 1, 2013, and the amount becomes due and is paid on March 1, 2013, the GST applies to the part of the payment that is attributable to March 2013 (i.e., 1/7 × $1,050 = $150) and the HST applies to the part of the payment that is attributable to April 1 through September 30, 2013 (i.e., 6/7 × $1,050 = $900). ... 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 – Business Line Anticipated Results Next page: Schedule E – Overall Performance Against Service Standards Schedule D – Government-wide Reporting To fulfill the Government's commitment to accountability to Parliament that was articulated 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. ... The summary table displaying only those initiatives that pertain to the reporting requirements of TBS External Charging Policy (i.e., initiatives generating revenues of less than $100K), is shown in the CCRA Financial Statements, Table 4.2 (Re-spendable Non-Tax Revenue – External Charging Initiative.) ...

Introduction Background Contemporaneous Documentation Under Subsection 247(4) Reasonable Efforts – Transfer Pricing Penalty Compliance vs. ... Reasonable Efforts – Transfer Pricing Penalty Transfer pricing is not an exact science and requires the exercise of judgment on the part of both the tax administration and the taxpayer. ... Reasonable Efforts – Qualifying Cost Contribution Arrangement (QCCA) The concept of reasonable efforts is also contained in the definition of a QCCA found in subsection 247(1) of the Act. ...

The quantity of fortified wine produced is reported under "Additions to bulk inventory – Receipts from licensed users" on page 3 of Form B265, Excise Duty Return – Wine Licensee. ... All quantities of spirits produced are reported under "Additions to bulk inventory – Spirits produced" on page 3 of Form B266, Excise Duty Return – Spirits Licensee. ... All spirits produced are reported under "Additions to bulk inventory – Spirits produced" on page 3 of Form B266, Excise Duty Return – Spirits Licensee. ...

Previous page: Appendix C – Detailed Financial Information Next page: Appendix C – Detailed Financial Information Appendix C – Detailed Financial Information Table 8: CRA Investment Plan 2005-2006 to 2007-2008 Project (thousands of dollars) Forecasted Expenditures to Date 2005-2006 2006-2007 2007-2008 Future Spending Total Estimated Cost Project Description NEW PROJECTS SINCE LAST PLAN Intranet Renewal Project 700 700 1,400 CRA’s Intranet has evolved into an important work tool and key internal program and service delivery instrument for the whole of the Agency. ... T2 Development – T2 Internet Filing (A&C Business Services Investment Envelope) 2,157 2,157 This project expands paper filing and EFILE options. ... Remittance Image Archiving & Retrieval Service 6,900 6,900 For microfilming part of the approximately 42 million cheques and vouchers the CRA records at numerous sites. ...

The CRA reps were very open to feedback. – Lethbridge, Alberta, workshop participant Today's volunteers are older persons. ... PHASE II – panel meetings Nine of the workshop participants were invited to form a Panel to review and validate the outcomes of Phase I. ... Of the audits completed during this period, the results were as follows: 53% required education; 18.5 % resulted in compliance agreements; 17 % were compliant; 6.5% were revoked for cause; and 5% had other outcomes such as: voluntary revocations, annulments, pre-registration audits, Part V tax audits. 3. ...

The entries to be made on the taxpayer's EFILE record would be as follows: F101 = 35,000 F135 = 23,000 F162 = 70,000 F222 = 969.75 F371 = 23,000 F5031 = 1,620.00 F5032 = 969.75 F5033 = 945.00 F5034 = 675.00 F5548 = 20,000 F5549 = 15,000 Example 2 A 45 year old taxpayer (resident in a province/territory other than Quebec) contributed to QPP only. ... The entries to be made on the taxpayer's EFILE record would be as follows: F101 = 48,000 F135 = 10,000 F162 = 50,000 F222 = 277.20 F310 = 277.20 F421 = 554.40 F5031 = 2,336.25 F5033 = 2,336.25 F5548 = 48,000 F5549 = 1 (for processing purposes) Example 3 A taxpayer (from any province/territory other than Quebec) is between 65 and 70 and contributed to both CPP and QPP. ... The entries to be made on the taxpayer's EFILE record would be as follows: Field 300 = $3,041.22 Field 301 = $466.67 Field 303 = $2,241.22 Field 5263 = $800 Field 5267 = $1,000 Field 5292 = $4,000 Field 5293 = $5,000 Spouse's net income = $1,800 Date modified: 2016-02-09 ...

We've recently updated Newsletter No. 95-6R1, Specimen pension plans – Speeding up the process. ... System modernization & electronic service delivery The presentation was given by Maureen Quigg, Systems Manager. ... Question 11 – Permissible contributions Employer A's employees participate in a registered pension plan. ...

Businesses – Tax information newsletter Issue 2016-02 June 21, 2016 1. ... Instead of avoiding a payment, check out the video " Keeping Your Business on Track " to find a better option. 4. ...

Notes to the Future-oriented Statement of Operations – Agency Activities 1. ... The Future-oriented Statement of Operations – Agency Activities include only those operational revenues and expenses which are managed by the CRA and utilized in running the organization. ... The estimated costs for significant services to be provided without charge include: (in thousands of dollars) Estimated results 2015 Planned results 2016 Employer's contribution to the health and dental insurance plans – Treasury Board Secretariat 221,733 216,915 Information technology services – Shared Services Canada 179,474 179,474 Legal services – Justice Canada 34,103 31,783 Payroll services – Public Works and Government Services Canada 4,287 4,149 Audit services – Office of the Auditor General of Canada 2,662 2,662 Workers' compensation benefits – Human Resources and Skills Development Canada 1,369 1,301 Total 443,628 436,284 Footnotes Footnote 1 In accordance with the division of activities for financial reporting purposes outlined in note 4, the payments under the Children's Special Allowances Act are reported as federal administered expenses on the Statement of Administered Expenses and Recoveries of the CRA's Financial Statements – Administered Activities. ...