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Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 13. ...

The Commission authorizes the CRA to collect debts established under the following provisions: Employment Insurance Act: Subsection 47(1): amounts payable under section 38, 39, 43, 45, 46 or 46.1 and overpayment established under Part VII.1 – benefits for self-employed persons. ... Summary of the project / initiative / change The Canada Revenue Agency (CRA) is responsible for the collection of outstanding taxes, levies and duties, as well as for the collection of Government Program (GP) debts on behalf of Employment and Social Development Canada (ESDC). ... Risk to privacy: No Details: N/A Use of Surveillance- this includes surveillance technologies such as audio/video recording devices, thermal imaging, recognition devices, RFID, surreptitious surveillance / interception, computer aided monitoring including audit trails, satellite surveillance etc. ...

Audited Financial Statements – Agency Activities Previous page Next page Canada Revenue Agency Statement of Operations – Agency Activities for the year ended March 31 (in thousands of dollars) 2008 2007 EXPENSES (Note 9) Reporting compliance 1,401,813 1,314,423 Assessment of returns and payment processing 951,074 917,477 Accounts receivable and returns compliance 826,265 844,485 Taxpayer and business assistance 443,517 420,625 Appeals 227,444 203,626 Benefits programs 177,648 162,284 TOTAL EXPENSES 4,027,761 3,862,920 NON-TAX REVENUE (Note 10) Reporting compliance 80,386 51,345 Assessment of returns and payment processing 121,039 104,138 Accounts receivable and returns compliance 168,004 185,297 Taxpayer and business assistance 71,519 42,294 Appeals 22,542 17,291 Benefit programs 16,163 14,008 TOTAL NON-TAX REVENUE 479,653 414,373 NET COST OF OPERATIONS 3,548,108 3,448,547 The accompanying notes are an integral part of these financial statements. ...

Audited Financial Statements – Agency Activities Previous page Next page Canada Revenue Agency Statement of Operations – Agency Activities for the year ended March 31 (in thousands of dollars) 2009 2008 EXPENSES (Note 9) Reporting compliance 1,529,009 1,401,813 Assessment of returns and payment processing 1,024,274 951,074 Accounts receivable and returns compliance 908,197 826,265 Taxpayer and business assistance 513,414 443,517 Appeals 254,489 227,444 Benefit programs 204,315 177,648 TOTAL EXPENSES 4,433,698 4,027,761 NON-TAX REVENUE (Note 10) Reporting compliance 78,770 67,126 Assessment of returns and payment processing 134,046 117,999 Accounts receivable and returns compliance 192,187 181,293 Taxpayer and business assistance 84,215 76,582 Appeals 25,594 22,585 Benefit programs 22,747 14,068 TOTAL NON-TAX REVENUE 537,559 479,653 NET COST OF OPERATIONS 3,896,139 3,548,108 The accompanying notes form an integral part of these financial statements. ...

Process to change name / date of birth information for financial institutions If you have a rejected individual TFSA record from CRA that indicates: Code 11 – Invalid date format for holder date of birth Code 37 – Holder's surname does not match CRA records Code 72 – Account holder date of birth does not match CRA records Date of Birth The date of birth (DOB) indicated on the CRA database should correspond to the date of birth on the Social Insurance Registry (SIR) at Service Canada. ... Confidentiality / legal representative In all cases, due to strict confidentiality guidelines, only the individual themselves should contact us to verify and/or request identification changes. ... If mismatch issues persist, staff in the TFSA Processing Unit may assist / intervene as appropriate. ...

Since the amount that becomes due on December 1, 2012 (i.e., $1,000) exceeds 25% of the total consideration for the membership (i.e., 25% × $3,000 = $750), the HST would apply to $250 ($1,000 – $750 = $250) of the amount due on December 1, 2012. ... Since the payment made on March 1, 2013, (i.e., $1,000) does not exceed 25% of the total consideration for the lifetime membership (i.e., 25% × $5,000 = $1,250), the HST would not apply to any portion of that amount. ... Since the amount that becomes due on December 1, 2012 (i.e., $1,000), is more than 25% of the total amount for the membership (i.e., 25% × $3,000 = $750), the HST would apply to $250 (i.e., $1,000 – $750 = $250) of the amount due on December 1, 2012. ...

La version française de cette publication est intitulée Renseignements pour les étudiants – Établissements d'enseignement à l'extérieur du Canada. ... For example, foreign employment income is found under Line 104 – Foreign employment income. ... Changes will be made to ensure that under other subsections of the income tax act – such as the tax exemption for scholarship, fellowship and bursary income – that currently rely on eligibility for the education tax credit, or use terms defined for the purpose of the education tax credit, will be unaffected by its elimination. ...

Line 418 – Special taxes Additional tax on RESP accumulated income payments An accumulated income payment (AIP) is a payment from your registered education savings plan (RESP) that is not: an educational assistance payment; a payment to a designated educational institution in Canada; a refund of contributions to the subscriber or to the beneficiary; a transfer to another RESP; or repayments under a Canada Education Savings Program or a Provincial Education Savings Program. ... For 2016, include on line 418 of Schedule 1, the total of the amounts shown in boxes F and L1, plus 60 % of box L2 of your Relevé 10 information slips. ... Forms and publications General Income Tax and Benefit Guide Guide RC4092, Registered Education Savings Plans (RESPs) Form RC359, Tax on Excess Employees Profit-Sharing Plan Amounts Form T1172, Additional Tax on Accumulated Income Payments From RESPs Form T5006 – Registered Labour-Sponsored Venture Capital Corporation Schedule 1, Federal Tax Information Circular IC93-3R2, Registered Education Saving Plans Related links Registered Education Savings Plans (RESPs) RRSPs and related plans Line 130 – Other income Line 229 – Other employment expenses Date modified: 2016-11-09 ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 7. ...

Audited Financial Statements – Agency Activities Previous page Next page Canada Revenue Agency Statement of Financial Position – Agency Activities As at March 31 (in thousands of dollars) 2008 2007 ASSETS Financial assets Cash 104 133 Due from the Consolidated Revenue Fund 268,417 363,669 Accounts receivable (Note 4) 25,209 193,403 293,730 557,205 Non-financial assets Prepaid expenses 16,070 15,531 Capital assets (Note 5) 456,471 389,753 472,541 405,284 TOTAL 766,271 962,489 LIABILITIES Accrued salaries 127,952 101,309 Accounts payable and accrued liabilities 143,442 280,404 Lease obligations for capital assets (Note 6) 5,366 2,510 Vacation pay and compensatory leave 158,864 152,301 Employee severance benefits (Note 7) 509,479 495,031 Other liabilities 1,738 1,367 946,841 1,032,922 NET LIABILITIES (Note 8) (180,570) (70,433) TOTAL 766,271 962,489 Contingent liabilities (Note 13) and contractual obligations (Note 14) The accompanying notes are an integral part of these financial statements. ...