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Application Policy Assistance Number: FMTC 2017-01 Date: 2017-04-01 Table of contents Purpose Application Reference Discussion and Guidelines Calculation of the CPTC and the PSTC Definition of “corporation” Overview of assistance Forms of financing License fee top-up contributions from the Canada Media Fund Provincial film tax credits Forgivable loans vs. bona fide loans Normal commercial arrangements / transactions Crowdfunding Issuance of shares Appendix A – Assistance flowchart for CPTC purposes Appendix B – Assistance flowchart for PSTC purposes Purpose These guidelines were developed to provide stakeholders in the film, video and television industry with guidance regarding the treatment of amounts received in respect of a production. It cancels and replaces Application Policy FAS 2008-01 – Bona Fide Loan. ... Normal commercial arrangements / transactions 21. A corporation may receive amounts related to its film, video or television program from advertisers or sponsors. ...

Table 1 – Error on individual records Common errors Type of error How to correct – type of record Incorrect contract number Submit a cancelled record with the incorrect contract number and then a new original record with the correct contract number. ... Correction of other identification data – date of birth, surname, etc. ... Table 2 – Large scale errors affecting a large number of accounts Common large scale errors Type of error How to correct – type of record Records omitted from original return Do not cancel previously filed records- file new original return containing only the missing records. ...

Section III Supplementary Information-Financial Highlights Previous page Next page Table 1: Agency Planned Spending and Full-Time Equivalents (thousands of dollars) Forecast Spending 2008-2009 Planned Spending 2009-2010 Planned Spending 2010-2011 Planned Spending 2011-2012 Program Activity Taxpayer and Business Assistance 380,755 732,108 301,977 299,849 Assessment of Returns and Payment Processing 884,676 615,892 610,178 610,471 Accounts Receivable and Returns Compliance 782,128 542,803 539,509 540,376 Reporting Compliance 1,392,634 922,168 919,006 915,080 Appeals 179,690 139,444 140,403 136,787 Benefit Programs 384,088 331,916 337,344 342,364 Internal Services – 1,377,922 1,373,801 1,370,068 Taxpayers’ Ombudsman – 3,328 3,330 3,330 Budgetary Main Estimates (gross) 4,003,971 4,665,580 4,225,548 4,218,325 Less: Revenues Credited to the Vote 1 266,610 277,606 282,766 285,732 Total Main Estimates 3,737,361 4,387,974 3,942,782 3,932,593 Adjustments Carry Forward from 2007-2008 134,871 – – – Supplementary Estimates Corporate Tax Administration for the Province of Ontario 64,969 – – – 2007 Economic Statement 17,880 – – – 2008 Federal Budget Initiatives (Part I) 7,797 – – – Foreign Convention and Tour Incentive Program 6,226 – – – Transfer from Public Works and Government Services Canada for Accommodation Services 22,021 – – – Office of Director of Public Prosecutions 1,109 – – – Advertising Campaign 6,000 – – – Wage Earner Protection Program 316 – – – Transfer from Public Health Agency for Advertising Campaign 1,225 – – – Transfer to Treasury Board Secretariat for Public Service Modernization Act (245) – – – Transfer to Canada Public Service Agency to support National Managers’ Community (200) – – – 2008 Federal Budget Initiatives (Part II) 22,685 – – – Statutory Payment – Softwood Lumber 419,000 – – – Statutory Payment – Energy Cost Assistance Measures 1,210 – – – Budget 2008 Strategic Review Reductions – Private Collection Agencies (6,000) – – – Transfer from Human Resources and Skills Development Canada for the Canada Disability Savings Program 201 – – – 564,194 – – – Technical Adjustments: Collective agreements/Contract awards 37,191 – – – Maternity and Severance Payments (to September 30, 2008) 36,112 – – – 2008-2009 Adjustment to Respendable Revenues 49,622 – – – Adjustment to Canada Pension Plan/Employment Insurance – Vote 1 (2,784) – – – 2008-2009 Adjustment to Revenues Credited to Vote 1 2,784 – – – Adjustment to Employee Benefit Plan 32,361 – – – Offshore Trusts Initiative (legislation pending) (24,343) – – – 130,943 – – – Total Adjustments 830,008 – – – Total Planned Spending 4,567,369 4,387,974 3,942,782 3,932,593 Less: Respendable Revenue pursuant to the Canada Revenue Agency Act 210,885 204,803 210,005 213,899 Non-Respendable Non-Tax Revenue (Agency Activities) 56,770 54,183 54,994 54,936 Plus: Cost of services received without charge 251,259 259,782 262,098 263,655 Total Agency Spending 4,550,973 4,388,770 3,939,881 3,927,413 Full-Time Equivalents (Planned) 39,795 39,481 39,325 39,286 Table 3: Services Received Without Charge [Footnote 1] (thousands of dollars) 2008-2009 2009-2010 2010-2011 2011-2012 Contributions covering employer’s share of employees’ insurance premiums and expenditures (excluding revolving funds) and employer’s contribution to employees’ insured benefits plans and expenditures, both paid by Treasury Board of Canada Secretariat (TBS) 194,426 206,711 207,234 206,916 Salary and associated expenditures of legal services provided by Justice Canada 50,761 47,202 49,090 51,054 Audit Services by the Office of the Auditor General 2,470 2,470 2,470 2,470 Workers’ Compensation coverage provided by Human Resources and Skills Development Canada (HRSDC) 2,090 1,887 1,792 1,703 Payroll Services provided by Public Works and Government Services Canada (PWGSC) 1,512 1,512 1,512 1,512 Total Services received without charge 251,259 259,782 262,098 263,655 [Footnote 1] Services received without charge are reported on a gross basis. ...

Previous page: Agency Governance and the Board of Management Next page: Schedule A – The CRA Board of Management- Organizational Structure Schedule A – The CRA Board of Management Board Membership The Board is comprised of 15 members, including the Chair, the Commissioner and Chief Executive Officer, a director nominated by each province, one director nominated by the territories, and two directors nominated by the federal government. ... Roveto, ICD.D Chair, Board of Management President Cirenity Management Toronto, Ontario Camille Belliveau, FCGA, CFP Senior Financial Consultant (self-employed) Shediac, New Brunswick Esmail Bharwani, LL.B., FCGA, FCCA Barrister & Solicitor Miller Thomson LLP Calgary, Alberta L. ... Unaudited Previous page: Agency Governance and the Board of Management Next page: Schedule A – The CRA Board of Management- Organizational Structure Date modified: 2006-11-23 ...

Refund – marked special containers returned from bottle-your-own premises 43. ... Only one in the following four reasons may be used per application: Reason 1 – Amount paid in error, as per subsection 176(1). ... All excise duty memoranda are available on the CRA Web site at www.cra.gc.ca/exciseduty, under "Excise Act, 2001 – Technical Information". ...

None of the remaining participants were aware that information on specific charities could be obtained from a CRA – or more generally, a Government of Canada – Web site. factors Important in Evaluating a Charity The discussion of what factors would be considered in deciding to donate to a particular charity was conducted in two stages: Stage 1 – Self-generated factors: In this stage of the discussion, participants were asked on an open-ended basis to describe the factors that would be important to them. ... In this open-ended phase of the discussion, it is notable that other financial factors – beyond overall allocation to administration versus the cause – were not mentioned very often. ... An example where this might be appropriate is " Amounts transferred to other charities or groups. ...

Previous page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 5.2 Non-Respendable Non-Tax Revenue Next page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 7 User Fees Unaudited Supplementary Financial Information Financial Performance Tables Table 6 Resource Requirements by Functional Organization and Program Activity 2005-2006 (in thousands of dollars) Organization Client Assistance Assessment of Returns and Payment Processing Filing and Remittance Compliance Reporting Compliance Appeals Benefit Programs Organization Total Executive Offices Main Estimates 520 1,353 1,301 1,613 156 260 5,203 Planned Spending 531 1,381 1,328 1,646 159 266 5,311 Total Authorities 637 1,656 1,593 1,975 191 319 6,371 Actual Spending 589 1,531 1,472 1,825 177 294 5,888 AC, Policy and Planning Branch 1 2 Main Estimates 65,750 121,360 6,115 7,583 734 1,223 202,765 Planned Spending 84,907 155,873 6,872 8,521 825 1,374 258,372 Total Authorities 82,076 159,647 10,501 13,020 1,260 2,100 268,604 Actual Spending 74,449 140,854 9,088 11,269 1,091 1,818 238,569 AC, Assessment and Client Services Branch 3 2 Main Estimates 188,918 399,467 – – – 241,892 830,277 Planned Spending 4 199,284 437,555 280 1,637 34 262,828 901,618 Total Authorities 4 166,953 405,396 – – – 622,687 1,195,036 Actual Spending 173,225 394,211 – – – 620,693 1,188,129 AC, Revenue Collections Branch 2 Main Estimates – – 460,738 – – – 460,738 Planned Spending – – 513,467 – – – 513,467 Total Authorities – – 490,089 – – – 490,089 Actual Spending – – 489,620 – – – 489,620 AC, Compliance Programs Branch Main Estimates – 47,837 – 793,733 – – 841,570 Planned Spending – 50,264 – 881,655 – – 931,919 Total Authorities – 52,629 – 826,726 – – 879,355 Actual Spending – 52,664 – 815,957 – – 868,621 AC, Appeals Branch Main Estimates – – – – 93,345 – 93,345 Planned Spending – – – – 99,491 – 99,491 Total Authorities – – – – 105,504 – 105,504 Actual Spending – – – – 97,998 – 97,998 ACs, Regional Operations Main Estimates 2,846 7,401 7,116 8,824 854 1,423 28,464 Planned Spending 3,087 8,026 7,717 9,569 926 1,543 30,868 Total Authorities 3,793 9,861 9,482 11,758 1,138 1,896 37,928 Actual Spending 3,543 9,212 8,858 10,984 1,063 1,772 35,432 AC, Public Affairs Branch Main Estimates 4,018 10,447 10,046 12,455 1,205 2,009 40,180 Planned Spending 4,166 10,833 10,416 12,917 1,250 2,083 41,665 Total Authorities 4,583 11,916 11,458 14,206 1,375 2,292 45,830 Actual Spending 4,505 11,714 11,264 13,967 1,352 2,253 45,055 DG, Corporate Audit and Evaluation Branch Main Estimates 1,051 2,732 2,627 3,257 315 525 10,507 Planned Spending 1,110 2,886 2,775 3,441 333 555 11,100 Total Authorities 1,109 2,882 2,771 3,436 333 554 11,085 Actual Spending 1,100 2,859 2,749 3,409 330 550 10,997 AC, Finance and Administration Branch Main Estimates 25,027 65,069 62,566 77,583 7,508 12,514 250,267 Planned Spending 26,702 69,425 66,754 82,774 8,011 13,351 267,017 Total Authorities 24,898 64,735 62,245 77,185 7,469 12,449 248,981 Actual Spending 23,963 62,305 59,908 74,286 7,189 11,982 239,633 AC, Human Resources Branch Main Estimates 12,575 32,694 31,437 38,981 3,773 6,288 125,748 Planned Spending 16,181 42,071 40,453 50,163 4,854 8,091 161,813 Total Authorities 14,987 38,965 37,466 46,458 4,496 7,493 149,865 Actual Spending 14,796 38,469 36,989 45,867 4,439 7,398 147,958 AC, Information Technology Branch Main Estimates 28,796 74,869 71,990 89,267 8,639 14,398 287,959 Planned Spending 42,897 111,529 107,240 132,977 12,869 21,448 428,960 Total Authorities 51,019 132,648 127,546 158,157 15,306 25,509 510,185 Actual Spending 48,954 127,282 122,386 151,759 14,686 24,477 489,544 Corporate Accounts Main Estimates – – – – – – – Planned Spending (5,331) (13,859) (13,328) (16,525) (1,599) (2,665) (53,307) Total Authorities 1,635 4,254 4,090 5,073 490 818 16,360 Actual Spending 282 732 704 872 614 140 3,344 Revenues Credited to the Vote Main Estimates (12,721) (28,250) (85,698) (11,162) (8,115) (2,181) (148,127) Planned Spending (12,721) (28,250) (85,698) (11,162) (8,115) (2,181) (148,127) Total Authorities (13,434) (30,500) (91,135) (9,349) (7,081) (1,875) (153,374) Actual Spending (13,434) (30,500) (91,135) (9,349) (7,081) (1,875) (153,374) Total Agency Main Estimates 316,780 734,979 568,238 1,022,134 108,414 278,351 3,028,896 Total Agency Planned Spending 360,813 847,734 658,276 1,157,613 119,038 306,693 3,450,167 Total Agency Authorities 338,256 854,089 666,106 1,148,645 130,481 674,242 3,811,819 Total Agency Actual Spending 331,972 811,333 651,903 1,120,846 121,858 669,502 3,707,414 1 Includes payment to the Ministère du Revenu du Québec in respect of the joint administration costs of Federal and Provincial sales taxes. 2 As a result of the January 24, 2006 reorganization, new responsibilities and names were assigned to the following Branches: Policy and Planning Branch became Legislative Policy and Regulatory Affairs Branch and Corporate Strategies and Business Development Branch; Assessment and Client Services Branch became Assessment and Benefit Services Branch and Revenue Collections Branch became Taxpayer Services and Debt Management Branch. ...

Previous page: Schedule G – Glossary Next page: An Invitation to Rate our Annual Report Schedule H – Acronyms and Abbreviations ACI Advance Commercial Information ADRS Alternate Dispute Resolution System AMPS Administrative Monetary Penalties System APA Advance Pricing Agreement/Arrangement APEC Asia-Pacific Economic Cooperation API Advanced Passenger Information ARR Administrative Reform and Renewal ATIP Access to Information and Privacy BN Business Number BSC Balanced Scorecard CAED Canadian Automated Export Declaration CANPASS Canadian Passenger System/Pre-Approved Entry System CAS Corporate Administrative Systems CA4 Free Trade Agreement with Central America (Guatemala, Honduras, Nicaragua, Salvador) CCRA Canada Customs and Revenue Agency CCTB Canada Child Tax Benefit CIAT Inter-American Centre of Tax Administrators CIC Citizenship and Immigration Canada CIDA Canadian International Development Agency CMD Corporate Management and Direction CPP Canada Pension Plan CPRI Contract Payment Reporting Initiative CSA Customs Self-Assessment CSIS Canadian Security Intelligence Service EE Employment Equity EFILE Electronic Tax Return Filing Option EI Employment Insurance EX Executive Group FAST Free and Secure Trade FIS Financial Information Strategy FRR Foreign Reporting Requirements FTAA Free Trade Agreement of the Americas FTE Full Time Equivalent GERR GST/HST Enhanced Registration Review GOL Government On-Line GST Goods and Services Tax GTEC Government Technology Exhibition HR Human Resources HRDC Human Resources Development Canada HRR&R Human Resources Reform and Renewal HST Harmonized Sales Tax IBET Integrated Border Enforcement Teams IIS Interactive Information Service IMF International Monetary Fund IMS Intelligence Management System IPIL Integrated Primary Inspection Line IRM Integrated Risk Management IT Information Technology ITB Information Technology Branch MG Management Group MOU Memorandum of Understanding MPCI Management of Protected Client Information MRQ Ministère du revenu du Québec NCB National Child Benefit NEXUS Joint Canada/U.S. Customs and Immigration Program for Frequent Travellers OAG Office of the Auditor General of Canada OECD Organization for Economic Cooperation and Development OGD Other Government Department PATA Pacific Association of Tax Administrators PCPR Preclaim Project Review PIPSC Professional Institute of the Public Service of Canada PNR Passenger Name Record PPF Public Policy Forum PQP Pre-Qualification Process PSAT Public Security and Anti-Terrorism PWGSC Public Works and Government Services Canada RCMP Royal Canadian Mounted Police SARS Severe Acute Respiratory Syndrome SD Sustainable Development SIMA Special Import Measures Act SM Senior Management SR&ED Scientific Research and Experimental Development T1 Income Tax and Benefit Return T2 Corporation Income Tax Return T3 Statement of Trust Income Allocations and Designations T4 Statement of Remuneration Paid TMFR Transparent Management for Results TSO Tax Services Office US-BCBP United States Bureau of Customs and Border Protection VDP Voluntary Disclosures Program WCO World Customs Organization WTO World Trade Organization Previous page: Schedule G – Glossary Next page: An Invitation to Rate our Annual Report Date modified: 2003-10-29 ...

[SUMMARY OF IMPORTANCE OF CONSULTATION AND OUTLINE KEY AREAS FOR DISCUSSION] • The CRA’s interpretation and application of the rules The CRA’s description of political activities Representations to government Partisan political activities Resource limits • Communicating Policy – Accessing the CRA’s educational materials on political activities [DISCUSSION – IDEA GENERATION] During the course of the presentation we invite you to react with questions via the online platform. ... [DISCUSSION – IDEA GENERATION] What does the term “advocacy” mean for your charity? ... [DISCUSSION – IDEA GENERATION] What should the rules be for charities’ political activities? ...

More detailed information, including the criteria for electing to use this proposed method, can be found in the budget documents at the Department of Finance Canada Web site at www.fin.gc.ca under the headings “ Budget Plan ”, “ Annex 5 ”, “Sales Tax Measures”. ... For more information, see the CRA News Release of September 4, 2008, on the CRA Web site at www.cra-arc.gc.ca under the heading for “ Media room ”. ... Helpful tips are published at on the CRA Web site under the headings “ Business ” and “ Keeping records ” (www.cra-arc.gc.ca/tx/bsnss/tpcs/kprc/menu-eng.html). ...