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Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Statement of Administered Expenses and Recoveries for the year ended March 31 (in thousands of dollars) 2008 2007 Federal administered expenses Child tax benefits 9,419,853 9,429,887 Universal child care benefits 2,474,298 1,784,359 Children’s special allowances 208,163 197,768 Relief for heating expenses 1,161 1,719 Energy cost benefits 992 4,073 Transfers to provinces for Softwood Lumber products export charge 397,073 206,529 Provision for doubtful accounts (Note 3) 3,895,042 3,478,000 Federal administered recoveries Old Age Security benefits (963,098) (1,087,335) Employment Insurance benefits (154,427) (160,953) Net Expenses and Recoveries Administered for the Federal Government 15,279,057 13,854,047 Provincial and Territorial administered expenses British Columbia climate action dividend 391,341 – Family benefit programs 329,382 179,720 Sales tax credits 52,828 47,407 Ontario home electricity payments 2,247 102,603 Alberta resource rebate 2,032 27,335 Net Expenses Administered for Provinces and Territories 777,830 357,065 Provision for doubtful accounts Administered for the Canada Pension Plan (Note 3) 92,224 100,247 Total Net Administered Expenses and Recoveries 16,149,111 14,311,359 The accompanying notes are an integral part of these financial statements. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page APPEALS APPEALS OVERVIEW The Appeals Branch administers the Government of Canada's largest administrative dispute resolution service. ... The CRA is responsible for making decisions on the insurability and pensionability of employees' income relating to the Canada Pension Plan (CPP) & Employment Insurance (EI). ... There are currently more than 117,000 of such objections in inventory – about 110,000 are related to gifting tax shelters. ...

EDN41 Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 May 2016 The information in this notice is for reference purposes only and does not replace the Excise Act, 2001 (the Act) or its regulations. ... Click on “Excise Act, 2001 – Technical Information” under the Publications heading. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Statement of Administered Revenues for the year ended March 31 (in thousands of dollars) 2008 2007 Federal administered revenues Income Tax Revenues Personal and trust 113,157,564 110,574,565 Corporate 40,627,679 37,745,403 Non-resident 5,692,904 4,876,871 159,478,147 153,196,839 Other Taxes, Duties and Charges Goods and Services Tax (Note 9) 11,547,915 11,108,769 Energy taxes 5,047,662 5,070,665 Other Excise taxes and duties 3,156,001 3,189,945 Miscellaneous charges (Note 10) 807,621 1,080,083 20,559,199 20,449,462 Total Tax Revenues 180,037,346 173,646,301 Employment Insurance Premiums 16,877,137 17,109,170 Interest, penalties and other revenues (Note 11) 5,198,578 4,150,639 Revenues Administered on behalf of the Government of Canada 202,113,061 194,906,110 Interest expense (1,055,683) (716,913) Net Revenues Administered on behalf of the Government of Canada 201,057,378 194,189,197 Provincial and Territorial Governments and First Nations administered revenues Income Tax Revenues Personal and trust 50,249,280 47,201,421 Corporate 4,834,497 3,995,943 55,083,777 51,197,364 Harmonized Sales Tax 1,039,154 942,514 Other Revenues (Note 12) 235,627 216,323 Revenues Administered on behalf of Provincial and Territorial Governments and First Nations 56,358,558 52,356,201 Revenues Administered on behalf of the Canada Pension Plan (Note 13) 35,437,908 32,455,339 Total Net Administered Revenues 292,853,844 279,000,737 The accompanying notes are an integral part of these financial statements. ...

Appendix – Example A.1 The following is an example to illustrate this policy: A.2 A Canadian company (CanCo) carries on a business in Canada. ... As filed by the taxpayer – markup applied on net costs A.3 The MNE establishes the transfer price between CanCo and ForCo by applying a mark-up to CanCo's costs (net of the government assistance received) incurred to perform the R&D services. ... The Guidelines provide additional information about using the most common methods. [5] For private enterprises, refer to sections 3800 and 3805 in Part II of the Chartered Professional Accountants (CPA) of Canada Handbook – Accounting (CPA Handbook). ...

For instructions on calculating the percentage of government funding, see Form GST523-1, Non-Profit Organizations – Government Funding. 5. ... To claim a rebate of the provincial part of the HST, an Inuit community government in Newfoundland and Labrador and the Nunatsiavut Government would complete Form RC7066 SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate. ... To claim a rebate of the provincial part of the HST, a PSB must also complete Form RC7066 SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate, and attach it to Form GST66. ...

Yukon – Territorial corporation tax Important notice A decrease in the Yukon lower and higher corporation income tax rates has been announced. ... What's new for corporations Lower tax The lower rate of Yukon income tax is 3 %. ... On line 245 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ...

Newfoundland and Labrador – Provincial corporation tax What's new for corporations Lower rate The lower rate of Newfoundland and Labrador income tax is 3 %. ... On line 200 and/or 205 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Direct equity tax credit Film and video industry tax credit Foreign tax credit Interactive digital media tax credit Manufacturing and processing profits tax credit Political contribution tax credit Research and development tax credit Resort property investment tax credit Venture capital tax credit Forms and publications Schedule 307, Newfoundland and Labrador Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Newfoundland and Labrador (provincial site) Date modified: 2017-04-20 ...

Tax scams have serious legal consequences − don’t be a willing participant! ... For more information, see Tax Alert – Don’t buy into illegal tax protester schemes. ... False charitable donation receipts – In this scam, individuals preparing tax returns for you will offer to sell you a large charitable donation receipt for a fraction of the value of the receipt. ...

Preliminary Statistics – 2015 edition (2013 tax year) The Preliminary Statistics presents data from individual income tax and benefit returns that were processed for the tax year two years prior to year of publication. ... Item 70: Volunteer firefighters’ amount – Line 362 of Schedule 1 of the return Volunteer firefighters are eligible to claim an amount of $3,000 if: They were a volunteer firefighter during the year; and Completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year. ... Item 74: Children’s arts amount – Line 370 of Schedule 1 of the return A maximum amount of $500 per child can be claimed for the fees paid in 2013 relating to the cost of registration of membership in a prescribed program of artistic, cultural, recreational, or developmental activity. ...