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File on time — Don’t miss out on credits and benefits Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... You can also sign up for direct deposit to receive your refund in your account at your Canadian financial institution – no more waiting for cheques to arrive in the mail. ...

Section 2 – Roles and Responsibilities Previous page Next page CRA'S BOARD OF MANAGEMENT OVERVIEW Board of Management (Board) Composition 15 Directors The Commissioner The Chair 10 provincial nominees 1 territorial nominee 2 federal nominees Board of Management (Board) Composition Nominees The Chair Appointed by Governor in Council (GIC) to serve "at pleasure", not more than three year term, no more than three terms Appointed by Governor in Council (GIC) to serve "at pleasure", not more than five year term, no more than two terms Must preside at meetings of the Board of Management, exercise powers or duties assigned by by-law of the Agency (The by-laws also apply to other directors) Three Board members' terms will end in 2015 and two in 2016. ... BOARD OF MANAGEMENT MEMBERSHIP Nominated by Name Date of Original Appointment (Re-appointment Dates) End Date of Term Length of Term Renewal Possible New Brunswick Robert Manning Footnote 1 March 1, 2012 Feb. 28, 2015 3 years YES Alberta Myles Bourke Footnote 1 June 2, 2006 (September 9, 2009) (October 4, 2012) Oct. 3, 2015 3 years NO Territories (NWT) Margaret Melhorn Footnote 1 November 1, 2012 Oct. 31, 2015 3 years NO Federal Fauzia Lalani April 11, 2008 (June 18, 2010) (June 18, 2013) June 17, 2016 3 years NO Newfoundland & Labrador Richard Daw June 18, 2010 (June 18, 2013) June 17, 2016 3 years YES Federal Richard Thorpe October 1, 2013 Sept. 30, 2017 4 years YES Saskatchewan Norman Halldorson July 30, 2008 (December 1, 2011) (December 1, 2014) Nov. 30, 2017 3 years NO Federal Joyce Sumara December 1, 2014 Nov. 30, 2017 3 years YES Manitoba Rossana Buonpensiere December 1, 2014 Nov. 30, 2017 3 years YES Nova Scotia Susan Hayes March 5, 2015 Mar. 4, 2018 3 years YES Quebec Francine Martel-Vaillancourt March 26, 2015 Mar. 25, 2018 3 years YES British Columbia Mark Dwor May 28, 2015 May 27, 2018 3 years YES Ontario Todd McCarthy June 18, 2015 June 17, 2018 3 years YES Prince Edward Island Gerard Fitzpatrick September 9, 2009 (November 1, 2012) (November 1, 2015) Oct. 31, 2018 3 years NO Table note Footnote 1 Terms for three members have expired; members continue to serve beyond the end of term until a replacement is appointed. ...

For more information, see Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation and GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. ... For more information on requesting an excise tax or other levies ruling, go to Excise Taxes – Contacts. ... To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ...

Prince Edward Island: Transition to the Harmonized Sales Tax – Returns and Exchanges GST/HST Info Sheet GI-161 March 2013 The Government of Prince Edward Island has proposed a harmonized sales tax (HST) that would come into effect on April 1, 2013. ... For information on these transitional rules, refer to GST/HST Info Sheet GI‑160, Prince Edward Island: Transition to the Harmonized Sales Tax – Goods. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

B-108 Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1 Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

Completing your T2 return – Functional currency Corporations filing in functional currency should continue to use the standard CRA-produced T2 return and schedules or a CRA-approved commercial software package. ...

Business Registration Online – Register now Overview Eligibility Before you register Register now After you register 4. ...

Missing or lost remittance forms – paying without one If you are a regular or quarterly remitter and do not receive your remittance form for the month or quarter, or if you lose one, you still have to send us your remittance so that we receive it by the due date. ...

Lines 458 and 459 – Children’s fitness tax credit You can claim up to a maximum of $500 per child, for eligible fees paid in 2016 for the cost of registration or membership for your or your spouse’s or common-law partner’s child in a prescribed program of physical activity. ...

Box 35 – Transfers on breakdown of marriage or common-law partnership Enter the amount directly transferred under a decree, order, judgment of a court, or under a written agreement relating to a division of property between the individual's current or former spouse or common-law partner in settlement of rights arising from the breakdown of their relationship. ...