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Audited Financial Statements – Agency Activities Previous page Next page Canada Revenue Agency Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2008 2007 Net liabilities, beginning of year (70,433) (268,935) Net cost of operations (3,548,108) (3,448,547) Current year Parliamentary appropriations used (Note 3 (a)) 3,609,138 3,201,564 Non-tax revenue not credited to Vote 1 (Note 3 (c)) (217,082) (184,451) Change in net cash not affecting appropriations in the current year (Note 3 (c)) (69,886) 71,889 Services received without charge from other government agencies and departments (Note 11) 211,053 436,296 Change in Due from the Consolidated Revenue Fund (95,252) 121,751 NET LIABILITIES, END OF YEAR (180,570) (70,433) 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 Financial Position – Agency Activities As at March 31 (in thousands of dollars) 2009 2008 ASSETS Financial assets Cash 71 104 Due from the Consolidated Revenue Fund 299,995 268,417 Accounts receivable and advances (Note 4) 7,711 25,209 307,777 293,730 Non-financial assets Prepaid expenses 19,333 16,070 Capital assets (Note 5) 489,816 456,471 509,149 472,541 TOTAL 816,926 766,271 LIABILITIES Accrued salaries 168,100 127,952 Accounts payable and accrued liabilities 161,962 143,442 Lease obligations for capital assets (Note 6) 13,562 5,366 Vacation pay and compensatory leave 164,478 158,864 Employee severance benefits (Note 7) 619,846 509,479 Other liabilities 2,262 1,738 1,130,210 946,841 NET LIABILITIES (Note 8) (313,284) (180,570) TOTAL 816,926 766,271 Contingent liabilities (Note 13) and contractual obligations (Note 14) The accompanying notes form an integral part of these financial statements. ...

Audited Financial Statements – Agency Activities Previous page Next page Canada Revenue Agency Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2009 2008 Net liabilities, beginning of year (180,570) (70,433) Net cost of operations (3,896,139) (3,548,108) Current year Parliamentary appropriations used (Note 3 (a)) 3,804,856 3,609,138 Non-tax revenue not credited to Vote 1 (Note 3 (c)) (266,628) (217,082) Change in net cash not affecting appropriations in the current year (Note 3 (c)) (56,695) (69,886) Services received without charge from other government agencies and departments (Note 11) 250,314 211,053 Change in due from the Consolidated Revenue Fund 31,578 (95,252) NET LIABILITIES, END OF YEAR (313,284) (180,570) The accompanying notes form an integral part of these financial statements. ...

The most common lines used for SR&ED claims are: line 118 – SR&ED expenditures expensed in the accounts; line 231 – recapture of SR&ED expenditures (negative subsection 37(1) pool balance); lines 290-294 – other additions such as the provincial tax credit earned on the prescribed proxy amount (in the current or the prior year); line 411 – amount of SR&ED expenditures deducted in the year, as claimed on line 460 of form T661; and line 499 – sum of other deductions including ITC and government and other assistance recorded in the income statement of the claimant and / or other amounts not related to the SR&ED claim. ... The SR&ED course, HQ 1196-000, SR&ED – lists issues and suggests steps to resolve them. ... The Notes and Adjustments Sheet – useful to keep track of unusual or important information. ...

Place of supply – Goods Use the rules on this page to determine the GST/HST rate for the following: Sales of goods Sales of most vehicles Options to purchase Rentals and leases – three months or less Rentals and leases – more than three months Sales of goods Generally, when you sell goods, the supply  of those goods is made in the province where you make the goods available to the purchaser or where you deliver the goods. ... Rentals and leases – three months or less When you rent or lease goods for a period of three months or less, the supply of those goods is made in the province where you make the goods available or where you deliver the goods. ... Rentals and leases – more than three months When you rent or lease goods for a period of more than three months, each period of the lease for which there is a payment is considered to be a separate supply. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 8. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 6. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 5. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 10. ...

Section D – Other promoter information Promoter's name, identification number, address, and telephone number – Enter the name, identification number, complete address, and daytime telephone number for each promoter of this tax shelter, including any broker being used to promote or market the product. ... Type of promoter – In the last column, enter the code to identify the type of promoter. ... Additional information required – Attach a separate sheet to provide the following information. ...