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Accounts receivable – Tax and government programs Accounts receivable – Tax and government programs Financial resources (in dollars) Human resources (FTEs) Planned 296,426,509 4,368 Actual 319,168,010 4,478 Difference (22,741,501) 3 (110) CONVICTION: NON-FILERS Non-filer fined $15,000 for not filing tax returns Brampton, Ontario, February 4, 2014 – The Canada Revenue Agency announced today that a Brampton, Ontario, man has been fined $15,000 after pleading guilty to 15 counts of failing to file personal and corporate income tax returns. ... See pages 108-109 for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ... Footnote 5: The actual total of government program debts resolved in 2013-2014 was $609.2 million — 2% higher than the original forecast of $596 million. ...

Previous page: Schedule A – The CRA Board of Management- Organizational Structure Next page: Schedule C – Overall Results against Service Standards Schedule B – Other Items of Interest Government-wide Reporting To meet the Government's commitment to accountability to Parliament that was expressed in Results for Canadians, the Treasury Board of Canada Secretariat (TBS) requires that we report progress and achievements on certain management policies and on specific major and government-wide initiatives. ... Key policy differences – TBS and CRA Policy provision TBS travel directive CRA travel policy Meal and incidental allowances Incidental expense allowance is $17.30 per day Incidental expense allowance is $17.50 per day Reduced to 75% at day 31 when occupying corporate, apartment hotel, or private accommodation Reduced to 75% as of day 61 and to 50% as of day 121 in travel status (if period known at the outset, reduced rate to be applied from day 1) Reimbursement of actual cost of a meal (up to the applicable meal allowance) within the headquarters area When reimbursement of meal expenses is clearly reasonable and justifiable as a direct result of an employee's duties At the manager's discretion, in situations specified in the Policy, and in certain exceptional circumstances Reimbursement for distances driven within the headquarters Area All distances necessarily driven on government business travel within the headquarters via the most practical, direct, and safe road routes Return distance between the workplace and the point of call Reimbursement of Interac fees on personal access cards No provision For withdrawals of cash as reasonably required on the trip User Fees Act It is the CRA's policy to charge fees for services that provide identifiable recipients with direct benefits. ... Unaudited Previous page: Schedule A – The CRA Board of Management- Organizational Structure Next page: Schedule C – Overall Results against Service Standards Date modified: 2006-11-23 ...

First contact letter for disputes Service Complaints – two-day acknowledgement Service Complaints – 30 day resolution Service standards for resolving disputes First contact letter for disputes What is this? ... How you can request this service from the CRA: Internet Mail By fax How you will receive this service from the CRA: Mail Performance results: 2013-2014 2014-2015 2015-2016 85.2% 95.1% 87.2% Service Complaints – two-day acknowledgement What is this? ... How you can request this service from the CRA: Fax Mail How you will receive this service from the CRA: Fax Mail Performance results: 2013-2014 2014-2015 2015-2016 85.8% 98.3% 98.5% Service Complaints – 30 day resolution What is this? ...

Previous page: Table 8.3: Projects – Asset Management Plan Next page: Table 9.1: Reconciliation by Object Table 9: Reconciliation of Expenditures Reported in the Performance Report to the 2002-2003 Statement of Operations – Agency Activities For the fiscal year ended at March 31, 2003 (in thousands of dollars) PERFORMANCE REPORT (See Table 2) Operating 3,700,121 Expenses Major Capital 23,840 Personnel 3,218,042 Voted Grants and Contributions 109,307 Other 1,072,647 Subtotal 3,833,268 Statutory Grants and Contributions 134,498 Total Gross Expenditures 3,967,766 Total expenses 4,290,689 Less: Revenues credited to Vote 1 (142,862) Non-Tax Revenue Credited to Vote 1 – CCRA (142,862) Respendable Revenue (31,886) Other Non-Tax Revenue (21,860) (196,608) Total Net Expenditures 3,824,904 Net Cost of Operations 4,094,081 Adjustments to modified cash accounting methodology used in the CCRA Annual Report to reconcile to full accrual accounting methodology used in Statement of Operations – Agency Activities: Performance Report 3,824,904 ADD / (SUBTRACT): 1 Services provided without charge by other government departments 506,613 Expenses not requiring use of current year appropriations 2 Amortization of capital assets 27,419 3 Loss on disposal of capital assets 15,888 4 Adjustment of prior years' expenses (9,722) 5 Consumable supplies 3,172 6 Other adjustments 128 7 Employee severance benefits 60,163 Net changes in future funding requirements 8 Vacation pay and compensatory leave 14,041 9 Other adjustments 266 10 Capitalization of expenses (140,740) Asset acquisitions funded by current year appropriations 11 Prepaid expenses (1,340) 12 Non-tax revenue available for spending (Section 60 – CCRA Act) (31,886) Non-tax revenue not permitted to be credited to appropriations 13 Other non-tax revenue (21,860) 14 Adjustment of prior years' revenues (5,914) 15 Children's special allowance (134,498) Statement of Administered Expenses (See Statement of Administered Expenses) 16 Relief for heating expense payments 1 (12,553) Statement of Operations – Agency Activities (Net Cost of Operations) 4,094,081 1 The amount of $12,553K is on a cash accounting basis. ... Previous page: Table 8.3: Projects – Asset Management Plan Next page: Table 9.1: Reconciliation by Object Date modified: 2003-10-29 ...

Previous page: Schedule F – Key Web Links for Additional Information Next page: Schedule H – Acronyms and Abbreviations Schedule G – Glossary Accrual Accounting The method of recording transactions by which revenues and expenses are reflected for the period in which they are considered to have been earned and incurred. ... Previous page: Schedule F – Key Web Links for Additional Information Next page: Schedule H – Acronyms and Abbreviations Date modified: 2003-10-29 ...

Realized foreign exchange gains and losses resulting from foreign currency transactions are included in the other services and expenses category in note 8 – Segmented information – Expenses. ... (in thousands of dollars) 2015 2014 Accounts payable and accrued liabilities – Related parties 56,630 33,453 Accounts payable and accrued liabilities – External 63,965 61,448 120,595 94,901 5. ... The estimated costs for significant services provided without charge that have been recorded include: (in thousands of dollars) 2015 2014 Employer's contribution to the health and dental insurance plans – Treasury Board Secretariat 228,066 208,083 Information technology services –Shared Services Canada 179,474 175,502 Legal services – Justice Canada 33,702 38,168 Audit services – Office of the Auditor General of Canada 2,594 2,662 Payroll services – Public Works and Government Services Canada 4,563 4,553 Workers' compensation benefits – Employment and Social Development Canada 1,355 1,441 Total 449,754 430,409 11. ...

The $1,000 amount payable in December 2009 exceeds 25% of the total amount for the membership (25% x $3,000 = $750). Since HST applies to the portion of the amount that exceeds $750, the association charges HST on $250 ($1,000 – $750 = $250). ... The $1,000 amount payable in June 2010 does not exceed 25% of the total amount for the membership (25% x $5,000 = $1,250). ...

Previous page: Schedule E – Glossary Next page: Financial Statements Schedule F – Acronyms and Abbreviations Acronym Description ADR Alternate Dispute Resolution CBSA Canada Border Services Agency CCTB Canada Child Tax Benefit CEO Chief Executive Officer CPP Canada Pension Plan CRA Canada Revenue Agency CSA Children's Special Allowances DTC Disability Tax Credit EI Employment Insurance FTE Full-Time Equivalent FTP File Transfer Protocol GST Goods and Services Tax HST Harmonized Sales Tax IT Information Technology MAF Management Accountability Framework MOU Memorandum of Understanding MRRS Management, Resources and Results Structure N/A Not applicable n/a Not available NCB National Child Benefit PA Program activity SDS Sustainable Development Strategy SME Small and Medium Enterprise SR&ED Scientific Research and Experimental Development T1 Income Tax and Benefit Return for individuals T2 Corporation Income Tax Return T4 Statement of earnings and employer deductions TBS Treasury Board of Canada Secretariat TSO Tax Services Office UE Underground economy VDP Voluntary Disclosures Program Unaudited Previous page: Schedule E – Glossary Next page: Financial Statements Date modified: 2006-11-23 ...

Definitions Chapter 1 – Participating in the LLP Who can participate in the LLP? ... LLP withdrawal – this is an amount you withdraw from your RRSPs under the LLP. ... February 10, 2016 Value of RRSP before contribution $6,500 February 10, 2016, contribution + $8,000 Value after the contribution = $14,500 March 1, 2016 LLP withdrawal − $10,000 Value after withdrawal = $4,500 Stephen determines the part of his contribution that is not deductible as follows: Contribution in the 89 day period before the LLP withdrawal $8,000 Minus: the value after the withdrawal − $4,500 Result = $3,500 Stephen cannot deduct $3,500 of the contribution he made on February 10, 2016, for any year. ...

You calculate the basic tax content of the tractor as follows: Basic tax content = (A – B) × C = ($500 – $0) × ($7,000/$10,000) = $350 You can claim an ITC of $350 on your GST/HST return. ... You can claim an additional ITC, calculated as follows: Basic tax content = (A – B) × C Empty space for value = ($25,000 – $0) × $600,000/$500,000 Empty space for value = $25,000 × 1 (maximum) Empty space for value = $25,000 To calculate the additional ITC you can claim, multiply the basic tax content by the % of increase in commercial use. ... The GST you are considered to have collected on that sale is calculated as follows: Basic tax content = (A – B) × C Empty space for value = ($25,000 – $0) × $650,000/$500,000 Empty space for value = $25,000 × 1 (maximum) Empty space for value = $25,000 GST collected (A × B) – C Empty space for value = ($25,000 × 40%) – $0 Empty space for value = $10,000 Reporting- To calculate the amount of the GST/HST you are considered to have collected, multiply the basic tax content of the property at the time you change the use by the percentage of the decrease in use in your commercial activities. ...