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Place of Supply – IPP relating to passenger transportation services Generally, GST/HST applies at the rate for the province where the passenger transportation service originates. ...

Schedule F – Acronyms and abbreviations Previous page Next page Automated Benefits Applications (ABA) Agency Workforce Plan (AWP) Business Number (BN) Board of Management (BoM) Board of Management Oversight Framework (BoMOF) Core Audit Program (CAP) Competency-Based Human Resources Management (CBHRM) Canada Child Tax Benefit (CCTB) Canada Pension Plan (CPP) Canada Revenue Agency (CRA) Community Volunteer Income Tax Program (CVITP) Disability Tax Credit (DTC) Executive Cadre (EC) Employment Insurance (EI) Eligibility Self-Assessment Tool (ESAT) Full-time Equivalent (FTE) Goods and Services Tax (GST) Human Resources and Skills Development Canada (HRSDC) Harmonized Sales Tax (HST) Information Technology (IT) Integrated Revenue Collections (IRC) Management Accountability Framework (MAF) Memorandum of Understanding (MOU) Not applicable (N/A) Not available (n/a) Non-filer/Non-registrant (NF/NR) Office of the Auditor General of Canada (OAG) Organisation for Economic Co-operation and Development (OECD) Pre-Qualification Process (PQP) Provincial Sales Tax Administration Reform (PSTAR) Registered Retirement Savings Plan (RRSP) Small and medium-sized enterprises (SMEs) Scientific Research and Experimental Development (SR&ED) Treasury Board of Canada Secretariat (TBS) Tax-Free Savings Account (TFSA) Tax Services Office (TSO) Universal Child Care Benefit (UCCB) Underground Economy (UE) Working Income Tax Benefit (WITB) Previous page Next page Date modified: 2011-11-02 ...

Schedule D – Web links for additional information Previous page Next page Canada Revenue Agency web sites Annual Reports to Parliament Board of Management Community Volunteer Income Tax Program CRA E-services Information for Newcomers to Canada Making a Difference for Canadians Measuring the Small Business Compliance Burden Minister of National Revenue My Account My Business Account Summary of Corporate Business Plan Our Service Standards Project Trident Quick Access Represent a Client Scientific Research and Experimental Development (SR&ED) Program Service Complaints Sustainable Development Taxpayer Bill of Rights Underground Economy Voluntary Disclosures Program Additional web sites Accenture Report, Leadership in Customer Service Access to Information Act Canada Border Services Agency Citizenship and Immigration Canada Department of Finance Canada Department of Justice Canada Excise Tax Act Family Orders and Agreement Enforcement Act Government of Canada House of Commons Human Resources and Skills Development Canada Income Tax Act Organisation for Economic Co-operation and Development (OECD) Privacy Act Softwood Lumber Products Export Charge Act, 2006 Taxpayers’ Ombudsman Tax-Free Savings Account The Senate of Canada Treasury Board of Canada Secretariat Previous page Next page Date modified: 2011-11-02 ...

Schedule C – Web Links for Additional Information Previous page Next page Subject CRA Web Sites Annual Report 2005-2006 www.cra-arc.gc.ca/agency/annual/2005-2006/menu-e.html Board of Management biographies www.cra.gc.ca/agency/board/biographies-e.html Canada Child Tax Benefit www.cra.gc.ca/benefits/cctb/menu-e.html CRA Commissioner’s biography www.cra.gc.ca/agency/commissioner/menu-e.html CRA E-services (Government On-Line) www.cra.gc.ca/eservices/gol/menu-e.html CRA: The First Five Years www.cra.gc.ca/agency/review/2005/menu-e.html External (User) Charging Revenues www.cra.gc.ca/users GST/HST credit www.cra.gc.ca/benefits/gsthst/menu-e.html Information for Newcomers to Canada www.cra.gc.ca/tax/nonresidents/individuals/newcomer-e.html Interactive Information Service www.cra.gc.ca /tx/ndvdls/tpcs-ndx/a-gen-eng.html Making a Difference http://www.cra-arc.gc.ca/agency/difference/menu-e.html Minister of National Revenue www.cra.gc.ca/agency/minister/menu-e.html National Child Benefit www.cra.gc.ca/benefits/ncb-e.html Summary of Corporate Business Plan 2006-2007 to 2008-2009 www.cra-arc.gc.ca/agency/business_plans/2006/menu-e.html Service Improvement in CRA www.cra.gc.ca/servicestandards Sustainable Development www.cra.gc.ca/agency/sustainable/menu-e.html Taxpayer Bill of Rights www.cra-arc.gc.ca/agency/fairness/menu-e.html Taxpayer Relief Provisions www.cra.gc.ca/agency/fairness/fair-prov-e.html Taxpayers’ Ombudsman www.cra-arc.gc.ca/agency/ombudsman/menu-e.html Voluntary Disclosures Program www.cra.gc.ca/agency/fairness/vdp-e.html Subject Additional Web Sites Accenture Report, Leadership in Customer Service www.accenture.com/Global/Services/By_Industry/ Government/R_and_I/BuildingtheTrustES.htm Access to Information Act http://laws.justice.gc.ca/en/A-1/ Canada Border Services Agency www.cbsa.gc.ca Citizenship and Immigration Canada www.cic.gc.ca Department of Finance Canada www.fin.gc.ca Department of Justice Canada www.justice.gc.ca Family Orders and Agreement Enforcement Act http://laws.justice.gc.ca/en/F-1.4/index-e.html Government of Canada www.canada.gc.ca Government On-Line initiative www.ged-gol.gc.ca/index_e.asp House of Commons www.parl.gc.ca Human Resources and Social Development Canada www.hrsdc.gc.ca Income Tax Act http://laws.justice.gc.ca/en/I-3.3/index-e.html Management, Resources and Results Structure www.tbs.gc.ca/rma/mrrs-sgrr_e.asp Privacy Act http://laws.justice.gc.ca/en/P-21/index-e.html The Senate of Canada http://www.sen.parl.gc.ca/ Treasury Board of Canada Secretariat www.tbs.gc.ca Previous page Next page Date modified: 2007-11-01 ...

Previous page: Comparative figures Next page: Statement of Administered Assets and Liabilities Financial Statements – Administered Activities AUDITOR'S REPORT To the Board of Management of the Canada Customs and Revenue Agency and the Minister of National Revenue I have audited the statement of administered assets and liabilities of the Canada Customs and Revenue Agency as at March 31, 2004 and the statements of administered revenues, administered expenses and recoveries and administered cash flows for the year then ended. ...

Previous page: Employee future benefits Next page: Statement of Administered Assets and Liabilities Financial Statements – Administered Activities AUDITOR'S REPORT To the Board of Management of the Canada Customs and Revenue Agency and the Minister of National Revenue I have audited the statement of administered assets and liabilities of the Canada Customs and Revenue Agency as at March 31, 2003 and the statements of administered revenues, administered expenses and administered cash flows for the year then ended. ...

Businesses – Tax information newsletter Issue 2016-01 February 1, 2016 1. ...

Businesses – Tax information newsletter Issue 2015-01 April 16, 2015 Register a business the easy way! ...

Businesses – Tax information newsletter Issue 2015-02 November 13, 2015 Changes affecting your GST/HST return As of October 19, 2015 changes were made to the GST34-3, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information form and your electronic filing access code. ...

EDN26 – New Excise Stamp Security Features September 2010 The information in this notice does not replace the law found in the Excise Act, 2001 and its regulations and is provided for your reference and convenience only. ... Visible features Visible features include the following: The dimensions of the excise stamp are exactly 20 × 40 mm. ...