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Since B 1 × B 2 = (1% x $3,000,000) = $30,000, B = $350,000. Accordingly, the new residential rental property rebate for each of Rentco's units: = A × ($450,000- B)/$100,000 = $756 × ($450,000- $350,000)/$100,000 = $756. ... Accordingly, the basic tax content of the half hectare is (A- B) × C = ($2,550- nil) × 1 = $2,550. ... Accordingly, in the formula for the new residential rental rebate: A = (36% × $1,190) = $ 428.40. ...

Business Lines (in thousands of dollars) Organization Tax Services Benefit Programs and Other Services Appeals Customs Services Corporate Management and Direction Organization Total Executive Office Main Estimates – – – – 5,336 5,336 Planned Spending – – – – 5,417 5,417 Revised Authorities – – – – 6,040 6,040 Revised Spending – – – – 5,174 5,174 AC, Policy and Planning Branch Main Estimates 204,635 4,238 – – 3,740 212,613 Planned Spending 206,786 4,238 – – 3,752 214,776 Revised Authorities 213,756 5,926 – – 1,481 221,163 Revised Spending 193,623 5,531 – – 1,725 200,879 AC, Assessment and Collections Branch Main Estimates 888,104 203,844 – – – 1,091,948 Planned Spending 888,398 203,944 – – – 1,092,342 Revised Authorities 971,582 227,084 – – – 1,198,666 Revised Spending 961,698 225,380 – – – 1,187,078 AC, Customs Branch Main Estimates – – – 532,131 – 532,131 Planned Spending – – – 533,801 – 533,801 Revised Authorities – – – – – Revised Spending – – – – – AC, Compliance Programs Branch Main Estimates 762,158 – – – – 762,158 Planned Spending 798,638 – – – – 798,638 Revised Authorities 783,104 – – – – 783,104 Revised Spending 749,060 – – – – 749,060 AC, Appeals Branch Main Estimates – – 100,872 – – 100,872 Planned Spending – – 103,795 – – 103,795 Revised Authorities – – 93,452 – – 93,452 Revised Spending – – 90,035 – – 90,035 ACs, Regional Operations Main Estimates 37,632 – – – – 37,632 Planned Spending 38,059 – – – – 38,059 Revised Authorities 36,029 – – – – 36,029 Revised Spending 31,338 – – – – 31,338 AC, Public Affairs Main Estimates 30,567 – – – – 30,567 Planned Spending 30,655 – – – – 30,655 Revised Authorities 44,578 – – – – 44,578 Revised Spending 43,862 – – – – 43,862 DG, Corporate Audit and Evaluation Main Estimates – 12,373 12,373 Planned Spending – 12,450 12,450 Revised Authorities – – – 10,843 10,843 Revised Spending – – – 10,744 10,744 AC, Finance and Administration Branch Main Estimates 89,988 344 – 23,676 291,005 405,013 Planned Spending 90,037 – – 23,676 293,715 407,428 Revised Authorities 41,181 – – – 240,465 281,646 Revised Spending 44,342 – – – 213,463 257,805 AC, Human Resources Branch Main Estimates – – – – 162,880 162,880 Planned Spending – – – – 163,533 163,533 Revised Authorities – – – – 147,920 147,920 Revised Spending – – – – 130,637 130,637 AC, Information and Technology Branch Main Estimates 50,466 13,050 235 12,383 246,044 322,178 Planned Spending 50,466 13,050 235 12,383 258,535 334,669 Revised Authorities – – – – 404,842 404,842 Revised Spending – – – – 395,018 395,018 Corporate Account Main Estimates (4,729) 3,002 (433) 8,758 120,869 127,467 Planned Spending (4,578) 3,346 (420) 8,758 101,327 108,433 Revised Authorities 23,828 12,866 208 – (53,749) (16,847) Revised Spending 23,828 12,866 208 – (45,947) (9,045) Revenues Credited to the Vote Main Estimates (103,018) (380) (8,436) – (29,055) (140,889) Planned Spending (103,018) (380) (8,436) – (29,055) (140,889) Revised Authorities (109,310) (380) (6,912) – (30,145) (146,747) Revised Spending (109,310) (380) (6,912) – (30,145) (146,747) Total Main Estimates 1,955,803 224,098 92,238 576,948 813,192 3,662,279 Total Planned Spending 1,995,443 224,198 95,174 578,618 809,674 3,703,107 Total Revised Authorities 2,004,748 245,496 86,748 – 727,697 3,064,689 Total Revised Spending 1,938,441 243,397 83,331 – 680,669 2,945,838 Previous page: Table 6 Transfer Payments Next page: Table 8 Projects Date modified: 2004-10-28 ...

Previous page: Table 6: Transfer Payments Next page: Table 8: Projects Table 7: Resource Requirements by Functional Organization and Business Line Comparison of 2002-2003 Report on Plans and Priorities (RPP) Planned Spending and Final Authorities to Actual Expenditures by Organization and Business Line Business Lines Organization Tax Services Benefit Programs and Other Services Appeals Customs Services Corporate Management and Direction Organization Total (in thousands of dollars) Executive Office 1 – – – – 5,170 5,170 Final Authorities – – – – 5,629 5,629 Actual Spending – – – – 4,885 4,885 AC, Policy and Legislation Branch 1 176,360 – – – 7,193 183,553 Final Authorities 193,268 – – – 12,214 205,482 Actual Spending 185,364 – – – 12,258 197,622 AC, Assessment and Collections (A&C) Branch 1 798,340 181,882 – – – 980,222 Final Authorities 1,015,137 212,057 – – – 1,227,194 Actual Spending 1,007,673 203,977 – – – 1,211,650 AC, Customs Branch 1 – – – 561,952 – 561,952 Final Authorities – – – 634,812 – 634,812 Actual Spending – – – 587,311 – 587,311 AC, Compliance Programs Branch (CPB) 1 703,202 – – – – 703,202 Final Authorities 787,808 – – – – 787,808 Actual Spending 761,648 – – – – 761,648 AC, Appeals Branch 1 – – 88,676 – – 88,676 Final Authorities – – 101,782 – – 101,782 Actual Spending – – 98,888 – – 98,888 ACs, Regional Operations 1 52,861 – – – – 52,861 Final Authorities 40,448 – – – – 40,448 Actual Spending 38,080 – – – – 38,080 AC, Public Affairs 1 16,361 – – – – 16,361 Final Authorities 49,680 – – – – 49,680 Actual Spending 46,013 – – – – 46,013 AC, Corporate Audit and Evaluation 1 – – – – – Final Authorities – – – 12,934 12,934 Actual Spending – – – 12,500 12,500 AC, Finance and Administration (F&A) Branch 1 105,482 350 – 23,685 288,924 418,441 Final Authorities 48,558 – 23,840 316,327 388,725 Actual Spending 45,361 – 23,840 292,221 361,422 AC, Human Resources Branch 1 – – – – 137,164 137,164 Final Authorities – – – – 168,491 168,491 Actual Spending – – – – 162,837 162,837 AC, Information and Technology Branch (ITB) 1 38,462 12,674 225 5,746 225,483 282,590 Final Authorities 69,855 9,407 1,129 46,941 365,769 493,101 Actual Spending 62,755 9,407 1,129 38,642 368,252 480,185 Corporate Account 1 (1,968) 962 (257) 734 74,984 74,455 Final Authorities 21,664 4,488 (92) 11,016 (44,330) (7,254) Actual Spending 28,345 4,203 (134) 10,887 (38,576) 4,725 Revenues Credited to the Vote 1 (103,018) (380) (8,436) – (29,055) (140,889) Final Authorities (100,664) (380) (6,352) – (35,466) (142,862) Actual Spending (100,664) (380) (6,352) – (35,466) (142,862) Total Agency Planned Spending 1,786,082 195,488 80,208 592,117 709,863 3,363,758 Final Authorities 2,125,754 225,572 96,467 716,609 801,568 3,965,970 Actual Spending 2,074,575 217,207 93,531 660,680 778,911 3,824,904 1 Numbers in normal font are planned spending as per 2002-2003 Report on Plans and Priorities (RPP) (see Note below). ...

Here is a detailed list of our service standards, as well as targets, for each service standard: Tax returns, claims, and benefits Tax returns, claims, and benefits Target 2013-14 2014-15 2015-16 Processing T1 individual income tax returns (EFILE and NETFILE) Our goal is to process electronic T1 returns (EFILE and NETFILE) within an average of two weeks of receipt 100% 1.6 weeks 1.6 weeks 1.7 weeks Processing T1 individual income tax returns (paper) Our goal is to process a paper T1 return and mail a notice of assessment and refund, if applicable, within an average of four to six weeks 100% 5 weeks 5.6 weeks 5.6 weeks Processing T2 corporation income tax returns – electronic Our goal is to assess electronic T2 returns (corporation income tax) in 45 calendar days or less 90% 97.1% 96.5% 97.5% Processing T2 corporation income tax returns – paper Our goal is to assess paper T2 returns (corporation income tax) in 90 calendar days or less 90% 91.4% 92.1% 92.8% Processing GST/HST returns Our goal is to process GST/HST returns within 30 calendar days of receipt 95% 96.5% 97% 96.7% Processing T3 trust returns Our goal is to process T3 trust returns within four months 95% 99.3% 96.3% 96.4% Processing excise tax, excise duty, softwood lumber returns, and air travellers’ security charge returns Our goal is to assess excise tax, excise duty, softwood lumber returns, and air travellers’ security charge returns in 60 calendar days or less of receipt 95% 97.2% 97.6% 98.5% Responding to taxpayer-requested adjustments (T1) Our goal is to complete the adjustment and mail a notice of reassessment within an average of eight weeks, provided all requisite information has been received from the taxpayer 100% 7 weeks 7 weeks 7.8 weeks Responding to taxpayer-requested adjustments (T1) received by Internet Our goal is to complete the adjustment and mail a notice of reassessment within an average of two weeks, provided all requisite information has been received from the taxpayer 100% 1.6 weeks 1.6 weeks 1.8 weeks Responding to benefit and credit enquiries – timeliness Our goal is to respond to written enquiries and telephone referrals from call centers within 80 calendar days 98% 99.1% 98.7% 97.8% Responding to benefit and credit enquiries – accuracy Our goal is to respond to written enquiries and telephone referrals from call centres, with the correct information, and accurately process new recipient information, including issuing a payment, notice, or letter 98% 98% 98% 96.7% Footnote 2 Processing benefit applications and marital status change forms – accuracy Our goal is to accurately process the appropriate payment and notice and, if necessary, issue a letter requesting additional information 98% 99% 99.1% 99.4% Processing benefit applications and marital status change forms – timeliness Our goal is to issue a payment, notice, or explanation within 80 calendar days 98% 99.5% 99.1% 99.1% Benefits validation and compliance – results of review Our goal is to inform you of the result of our review within 45 calendar days after we receive the information requested 90% 98.9% 99.6% 98.5% Claims – SR&ED tax incentives – claimant-requested adjustments to non-refundable claims Our goal is to process claims for tax incentives from businesses conducting scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims related to adjustments requested to previously filed income tax returns 90% 93% 95% 93% Claims – SR&ED tax incentives – claimant-requested adjustments to refundable claims Our goal is to process claims for tax incentives from businesses conducting scientific research and experimental development (SR&ED) in Canada within 240 calendar days from receipt of a complete claim, for refundable claims related to adjustments requested to previously filed income tax returns 90% 96% 93% 95% Claims – SR&ED tax incentives – non-refundable claims Our goal is to process claims for tax incentives from businesses conducting scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims 90% 96% 96% 97% Claims – SR&ED tax incentives – refundable claims Our goal is to process claims for tax incentives from businesses conducting scientific research and experimental development (SR&ED) in Canada within 120 calendar days from receipt of a complete claim for refundable claims 90% 96% 95% 95% Claims – video and film tax credits – refundable claims – audited Our goal is to review T2 corporation income tax returns which include claims for the Canadian Film or Video Production Tax Credit, the Film or Video Production Services Tax Credit, the B.C. ... Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit within 120 calendar days from the date of receipt where audit action is undertaken 90% 96% 94% 95% Claims – video and film tax credits – refundable claims – unaudited Our goal is to review T2 corporation income tax returns which include claims for the Canadian Film or Video Production Tax Credit, the Film or Video Production Services Tax Credit, the B.C. ... Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit within 60 calendar days from the date of receipt where no audit action is undertaken 90% 96% 96% 98% Pension, deferred, and education plans Pension, deferred, and education plans Target 2013-14 2014-15 2015-16 Deferred income plans – response to written enquiries Our goal is to respond to written enquiries within 60 calendar days 80% 89% 43% 61% Footnote 3 Actuarial valuation reports Our goal is to review actuarial valuation reports within nine months and provide written approval of the recommended employer contributions 80% 71% 81% 87% Applications to register pension plans Our goal is to complete a full review and provide a response on applications to register pension plans within 180 calendar days 85% 89% 81% 87% Deferred profit sharing plans – reviewing applications Our goal is to review applications to register new deferred profit sharing plans within 180 calendar days 80% 98% 97% 96% Education savings plans (applications to register, amend, or terminate) Our goal is to respond to applications to approve, amend, and terminate education savings plans specimen plans within 60 calendar days 85% 92% 85% 92% Retirement income funds (applications to register, amend, or terminate) Our goal is to respond to applications to register, amend, or terminate retirement income funds within 60 calendar days 80% 99% 100% 99% Retirement savings plans (applications to register, amend, or terminate) Our goal is to respond to applications to register, amend, or terminate retirement savings plans (RSPs) within 60 calendar days 80% 99% 99% 99% Charity registration Charity registration Target 2013-14 2014-15 2015-16 Charities – responding to telephone enquiries Our goal is to respond to calls in agent queue within two minutes 80% 85.1% 76.2% 76.8% Footnote 4 Charities – written enquiries – routine Our goal is to review and respond to routine written enquiries in 30 calendar days or less of receipt 80% 79.8% 83.3% 71.6% Footnote 5 Charities – written enquiries – complex Our goal is to review and respond to complex written enquiries in 75 calendar days or less of receipt 80% 55% 62.6% 42% Footnote 6 Charities – responding to simple applications Our goal is to respond to simple Footnote 7 applications for charitable registration within two months, upon receipt of a complete application 80% 90.9% 91.2% 87.8% Charities – responding to regular applications Our goal is to respond to regular applications for charitable registration within six months, upon receipt of a complete application 80% 99% 94.7% 86.1% Rulings and interpretations Rulings and interpretations Target 2013-14 2014-15 2015-16 GST/HST rulings and interpretations – telephone enquiries Our goal is to respond to calls in the queue within two minutes 80% 95% 93.2% 86% GST/HST rulings and interpretations – written enquiries Our goal is to respond to written requests for GST/HST rulings and interpretations within 45 business days of Canada Revenue Agency receipt of the request and all the relevant facts and supporting documentation. ...

For more information, refer to the following GST/HST Info Sheets: GI-138, Prince Edward Island: Transition to the Harmonized Sales Tax – Passenger Transportation Services; GI-140, Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services; and GI-142, Prince Edward Island: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Property. ... Therefore, the organization would charge the GST on $128.57 ($300 × 3/7) and the HST on $171.43 ($300 × 4/7). ... Therefore, the professional charges the GST on $800 ($2,000 × 40%) and the HST on $1,200 ($2,000 × 60%). ...

Previous page: Audited Financial Statements – Agency Activities- Management Discussion and Analysis Agency Activities- Analysis of Net Cost of Operations (Based on Financial Statements) Next page: Audited Financial Statements – Administered Activities- Statement of Administered Assets and Liabilities Audited Financial Statements – Administered Activities Auditor's Report To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue I have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at March 31, 2006 and the statements of administered revenues, administered expenses and recoveries and administered cash flows for the year then ended. ... Sheila Fraser, FCA Auditor General of Canada Ottawa, Canada August 23, 2006 Previous page: Audited Financial Statements – Agency Activities- Management Discussion and Analysis Agency Activities- Analysis of Net Cost of Operations (Based on Financial Statements) Next page: Audited Financial Statements – Administered Activities- Statement of Administered Assets and Liabilities Date modified: 2006-11-23 ...

Disability tax credit processing Simplify the application form – the DTC certificate (Form T2201) Simplify the application process 2. ... The form has two parts: Part A – Basic personal information Part B – Medical information Part A must be completed by the applicant, while Part B must be completed and certified by a medical practitioner recognized in the Income Tax Act. ... Simplify the application form – the DTC certificate (Form T2201): Shorten the form. ...

Excise Tax Act – Sections 295 and 328 E. Security requirements F. Table – Requirements summary A. ... Table – Requirements summary The security standards outlined on this chart represent the handling requirements for the potential types of media that could be used. ... It is not necessary to grind the platter surface of a hard disk and smash with hammer – one of the options is sufficient in order to ensure that no information stored on the hard disk can be retrieved. ...

Agency Planned versus Actual Spending by Business Line (in thousands of dollars) Business Lines FTE Operating Capital Voted Grants & Contributions Subtotal: Gross Voted Expenditures Statutory Grants and Contributions Total Gross Expenditures Less: Respendable Revenues 1 Total Net Expenditures Tax Services Main Estimates 30,466 1,921,613 – 137,208 2,058,821 – 2,058,821 103,018 1,955,803 Planned 30,491 1,961,253 – 137,208 2,098,461 – 2,098,461 103,018 1,995,443 Revised Authorities 28,287 1,976,788 – 137,270 2,114,058 – 2,114,058 109,310 2,004,748 Revised Spending 28,012 1,910,481 – 137,270 2,047,751 – 2,047,751 109,310 1,938,441 Benefit Programs and Other Services Main Estimates 1,212 77,478 – – 77,478 147,000 224,478 380 224,098 Planned Spending 1,212 77,578 – – 77,578 147,000 224,578 380 224,198 Revised Authorities 1,046 98,452 – – 98,452 147,424 245,876 380 245,496 Revised Spending 1,027 96,353 – – 96,353 147,424 243,777 380 243,397 Appeals Main Estimates 1,410 100,674 – – 100,674 – 100,674 8,436 92,238 Planned Spending 1,410 103,610 – – 103,610 – 103,610 8,436 95,174 Revised Authorities 1,188 93,660 – – 93,660 – 93,660 6,912 86,748 Revised Spending 1,138 90,244 – – 90,244 – 90,244 6,912 83,332 Customs Services Main Estimates 7,291 553,599 23,349 – 576,948 – 576,948 – 576,948 Planned Spending 7,297 555,269 23,349 – 578,618 – 578,618 – 578,618 Revised Authorities – – – – – – – – – Revised – – – – – – – – – Corporate Management and Direction Main Estimates 7,974 842,247 – – 842,247 – 842,247 29,055 813,192 Planned Spending 7,976 838,729 – – 838,729 – 838,729 29,055 809,674 Revised Authorities 8,875 757,842 – – 757,842 – 757,842 30,145 727,697 Revised Spending 7,146 710,813 – – 710,813 – 710,813 30,145 680,668 Total Main Estimates 48,353 3,495,611 23,349 137,208 3,656,168 147,000 3,803,168 140,889 3,662,279 Total Planned Spending 48,386 3,536,439 23,349 137,208 3,696,996 147,000 3,843,996 140,889 3,703,107 Total Revised Authorities 39,396 2,926,742 – 137,270 3,064,012 147,424 3,211,436 146,747 3,064,689 Total Revised Spending 37,323 2,807,891 – 137,270 2,945,161 147,424 3,092,585 146,747 2,945,838 Other Revenues and Expenditures Less: Non-Tax Revenues Respendable Revenue –Pursuant to the CCRA Act 2 Revised Authorities 22,899 Revised Spending 22,899 Non-Respendable Revenue 3 Revised Authorities 1,960,195 Revised Spending 1,960,195 Add: Cost of services received from other departments without charge 4 Revised Authorities 448,956 Revised Spending 448,956 Net Cost of the Program Revised Authorities 1,530,551 Revised Spending 1,411,700 1 Includes only Revenues Credited to the Vote (details in Table 4.2); does not include Respendable Revenue pursuant to Section 60 of the CCRA Act. 2 Details Table 4.1. 3 Details Table 4.2. 4 Details Table 2.1. ...

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) 4 (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 106-107 of the Annual Report to Parliament for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ... Footnote 7: The actual total of government program debts resolved in 2013-2014 was $609.2 million — 2% higher than the original forecast of $596 million. ...