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Section 5 – Government overview Previous page Table of Contents Role of Central Agencies To exercise their authority, the Prime Minister and the Cabinet are supported both by departments and by three central agencies: the Privy Council Office, the Treasury Board Secretariat, and the Department of Finance. ...

GST/HST – A to Z index of taxes topics Atopics for GST/HST Btopics for GST/HST Ctopics for GST/HST Dtopics for GST/HST Etopics for GST/HST Ftopics for GST/HST Gtopics for GST/HST Htopics for GST/HST Itopics for GST/HST J topics for GST/HST Ktopics for GST/HST Ltopics for GST/HST Mtopics for GST/HST Ntopics for GST/HST Otopics for GST/HST Ptopics for GST/HST Qtopics for GST/HST Rtopics for GST/HST Stopics for GST/HST Ttopics for GST/HST Utopics for GST/HST Vtopics for GST/HST Wtopics for GST/HST X topics for GST/HST Y topics for GST/HST Ztopics for GST/HST A ABM (Automated bank machines) services Access to information and privacy (ATIP) Accounting periods Address- Change of Adjusting previously filed returns Agents Allowances and Reimbursements- Input tax credit (including charities) Aircraft- Input tax credit Appeals and objections Applying for a GST/HST account Auctioneers Auctioneers' election Authorized representatives B Bad debts Band-empowered entities Bankruptcy Banks Barter-exchange networks Barter transactions Basic tax content formula (including charities) British Columbia- Grandparented sales of new housing British Columbia new housing rebate British Columbia new residential rental property rebate British Columbia- Transitional tax adjustment for builders Business owned by Indians, Indian Bands, or band-empowered entities Buying a business C Calculate your input tax credits Calculating instalment payments Calculating your net tax Calculating your net tax for charities Calculating your net tax for public service bodies Cancel/waive penalties and interest Capital personal property Capital personal property- Change in use rules Capital property Capital real property Capital real property- Change in use rules Change in legal status Change of address Change of legal name Change of telephone/fax Changes to your account- Making Changing authorized representatives Changing contacts Changing your reporting period Chargebacks Claiming input tax credits (real property) Closing a business Closing your GST/HST account Coin-operated machines Collecting and remitting GST/HST when you sell or purchase taxable real property Collections Commercial leases Complaints and disputes Completing your GST/HST return Conditional sales and deposits Consignment sales Construction industry Contact person Continuous inbound freight services Continuous outbound freight services Conventions (foreign) Correcting errors Coupons Couriers Credit, GST/HST (for individuals) D Death of a sole proprietor Death or retirement of a member of a partnership Deposits and conditional sales Deregistering (closing) your GST/HST account Dietary supplements Diplomatic missions Diplomatic missions- Rebates Diplomats- Sales or supplies Direct deposit Direct sellers Disasters and disaster relief Documentation- Indians Drop-shipment rules Drop-shipments to registered persons Drop-shipments to unregistered persons Due dates- Instalment payments Due dates- Payment Dump truck operators E Early-payment discounts EDCP (Export Distribution Centre Program) EDI (Electronic data interchange) Effective date of registration Electronic data interchange (EDI) Electronic payments Employee rebate Employee, partner, and volunteer expenses- Input tax credits Events and Seminars Exceptions to invoice requirements Exempt goods and services Exempt goods and services- Charities Exempt supplies by a government Export Distribution Centre Program (EDCP) Exported goods Exported services Exports and imports F Federal government- Sales or supplies by Federal government- Sales or supplies to Filing due dates Filing your final GST/HST return Filing your GST/HST return Financial institutions First Nations Goods and Services Tax (FNGST) First Nations Tax Fiscal year-end Foreign Conventions and Tour Incentive Program Foreign representatives Foreign representatives- Rebate Forms and publications for GST/HST Free supplies- Charities Freight transportation services Fund-raising activities- Charities G Gambling- Charities General rebates Gift certificates Goods and services brought into a participating province Goods and services tax- General information Goods bought by Indians Goods brought into a participating province Goods considered to be sold or lease in a participating province Goods imported by Indians Goods subsequently exported Governments- Federal, provincial, territorial and municipal Government- Sales or supplies to Grandparented sales of new housing in British Columbia Grandparented sales of new housing in Ontario Grandparented sales of new housing in Prince Edward Island Gravel pit owners GST- General information GST new housing rebate for residents of Quebec GST/HST and small business events and seminars GST/HST credit (for individuals) GST/HST events and seminars GST/HST forms, guides, pamphlets and booklets GST/HST NETFILE GST/HST new housing rebate GST/HST new residential rental property rebate GST/HST Registry GST/HST return GST/HST TELEFILE H Harmonized sales tax- General information Harmonized sales tax and provincial motor vehicle tax Holidays and due dates Home office expenses- Input tax credits Hospital authority- Rebates Housing- HST transitional rules in British Columbia, Ontario and Prince Edward Island How to calculate your input tax credits How to pay instalments HST- General information HST and returnable beverage containers I Imported goods Imported intangible property Imported services Imports and exports Indians Identity theft Input tax credits Input tax credits- Allowances and reimbursements (including charities) Input tax credits- New registrants Input tax credits- Temporary recapture of ITCs requirement- Ontario and Prince Edward Island Instalment payments- Special rules for new registrants Instalments Insurance claims Intangible personal property Intangible personal property considered to be sold in a participating province Intangible property Intangible property brought into a participating province Interest and penalties Interest rate- Prescribed monthly Interlining Interpretations and rulings (GST/HST) Insurance companies Invoice requirements J No topics for the letter "J" K Keeping records L Late-payment surcharges Legal name- Change of Levies on returnable beverage containers M Making a request for a ruling or an interpretation Making adjustments Making changes to your account Making instalment payments Making payments Mandatory registration Manufacturers' rebates Meals and entertainment expenses- Input tax credits Missing or lost return Missing or lost return or remittance form Motor vehicle brought into a participating province Municipalities- Sales or supplies to Municipality- Rebates Musical instruments- Input tax credits My Payment N NETFILE GST/HST New housing rebate New housing rebate- British Columbia New housing rebate- Ontario New registrant- Input tax credits New registrants- Instalment Payments New residential rental property rebate New residential rental property rebate- Ontario New residential rental property rebate- British Columbia Non-taxable importations Notice of Objection O Objections and appeals Ontario new housing rebate Ontario- Grandparented sales of new housing Ontario new residential rental property rebate Ontario- Transitional tax adjustment for builders Opening a GST/HST account Operating a Bed and Breakfast in Your Home Operating expenses- Input tax credits Owner-built homes P Partners rebate Passenger vehicles- Input tax credit for Payment (My Payment) Payment due dates Payments Penalties and interest Penalties and interest (cancel/waive) Phishing Place of supply rules Place of supply rules for intangible personal property (IPP) Place of supply rules for real property Place of supply rules for services Place of supply rules for tangible personal property (goods) Point-of-sale rebate Prescribed monthly interest rate Products Commonly Described as Dietary Supplements Proposal in bankruptcy Provincial and territorial governments- Sales or supplies by Provincial and territorial governments- Sales or supplies to Provincial sales tax (PST) transitional housing rebate- Prince Edward Island Public college- Rebates Public service bodies' rebates Purchases and expenses for which you cannot claim input tax credits Q Qualifying non-profit organization- Rebates Quebec residents- GST New Housing Rebate Quick Method of accounting R Real estate agents Rebates Rebates from the manufacturer Recapture input tax credits requirement- Ontario and Prince Edward Island Receivership Refunds for non-residents visiting Canada Registering (opening) your GST/HST account Registry, GST/HST Remittance voucher Remote stores- Indians Reporting period Resolving disputes Returnable beverage containers Returnable containers Returned goods Returns- GST/HST Rulings and interpretations S Sale-leaseback arrangements Sales or supplies by the federal government Sales or supplies to diplomats Sales or supplies to federal government Sales or supplies to government Sales or supplies to municipalities Sales or supplies to provincial and territorial governments Scam School authority- Rebates Selling a business Selling goods and services to foreign representatives and diplomatic missions Seminars and events Service complaints Services bought by Indians Services brought into a participating province Services considered to be sold in a participating province Simplified method to claim input tax credits (including charities) Small supplier- Reason for closing your GST/HST account Small supplier limit calculation Specially equipped motor vehicles- Rebates Special Quick Method of Accounting for public service bodies Subsidized housing Substantial renovations, conversions, and major additions Supplies to foreign representatives and diplomatic missions Supplies to Indians, Indian bands, and band empowered entities T Taxable or exempt Taxi and limousine operators Taxpayer relief provisions Technical Information for GST/HST TELEFILE GST/HST Telephone/Fax- Change of Temporary recapture input tax credits requirement Territorial and provincial governments- Sales or supplies by Territorial and provincial governments- Sales or supplies to Time limits for claiming input tax credits Tips and gratuities Tour packages sold to non-residents Tow-truck operators Trade-ins Transitional tax adjustment for builders in British Columbia Transitional tax adjustment for builders in Ontario Transitional tax adjustment for builders in Prince Edward Island Transportation services Trust companies U University- Rebates V Victim Volume discounts Voluntary disclosure Voluntary registration W Warranty reimbursements X No topics for the letter "X" Y No topics for the letter "Y" Z Zero-rated (0%) goods and services Date modified: 2016-11-28 ...

Individuals and families – A to Z index of taxes topics Atopics for individuals Btopics for individuals Ctopics for individuals Dtopics for individuals Etopics for individuals Ftopics for individuals Gtopics for individuals Htopics for individuals Itopics for individuals Jtopics for individuals Ktopics for individuals Ltopics for individuals Mtopics for individuals Ntopics for individuals Otopics for individuals Ptopics for individuals Qtopics for individuals Rtopics for individuals Stopics for individuals Ttopics for individuals Utopics for individuals Vtopics for individuals Wtopics for individuals Xtopics for individuals Ytopics for individuals Ztopics for individuals A ABIL (see Allowable business investment loss) Aboriginal peoples Accounting fees commission employee salaried employee Additional tax on RESP accumulated income payments (line 418) Address change Addresses of Tax Services Offices and Tax Centres Adjusted cost base (ACB) Adjustment request to your return Advertising and promotion (commission employee) Age amount Air Travellers Security Charge (ATSC) Alberta family employment tax credit provincial tax (line 428) provincial credits (line 479) tax and credits Alimony Allowable business investment loss (ABIL) Annuity payments Appeal rights Apprentice job creation tax credit Apprentice mechanic Armed Forces and police deductions Arrangement to make a payment Arrears payments Artists expenses performing visual Attendant care expenses (now Disability supports deduction) Audit Authorization for a representative Automobile expenses commission employee salaried employee B Babysitting expenses Balance of taxes owing Bank account interest Bankruptcy Basic personal amount Bonding premiums (commission employee) Bonds British Columbia family bonus mining flow-through share tax credit provincial credits (line 479) provincial tax (line 428) tax and credits Bulletins (ITs) Bursaries Bus passes Business income (self-employment) Business Investment Loss (ABIL) Business-use-of-home (self-employed) C Canada child benefit (CCB) Overview Before you apply How to apply After you apply How to calculate your CCB Canada child tax benefit (CCTB) for previous years Overview Before you apply How to apply After you apply How we calculate your CCTB Canada Border Services Agency Canada Education Savings Grant Canada employment amount Canada Pension Plan (CPP) benefits (line 114) Canada Pension Plan (CPP) contributions deduction (line 222) from employment (line 308) from self-employment and other earnings (line 310) overpayment (line 448) payable on self-employment and other earnings (line 421) rates working beneficiaries Canada savings bonds Capital cost allowance (employment expenses) Capital gains and losses capital gains and losses (line 127) capital gains deduction (line 254) completing schedule 3 current year loss carry back demutualization exempt capital gains balance (ECGB) inclusion rates listed personal property (lpp) loss other year losses carry forward property adjusted cost base (ACB) reserve of capital gains restricted farm loss applied against capital gains selling a building superficial loss Car expenses commission employees salaried employees Caregiver amount Carrying charges and interest expenses CCA (see Capital cost allowance or Capital gains) Certificate of residency Certified software Change your address Change your name Change your return Charitable donations and gifts Charities Child Benefit New Brunswick Newfoundland and Labrador Northwest Territories Nova Scotia Nunavut Ontario Yukon Child care expenses Child support payments Child Tax Benefit (see Canada Child Tax Benefit) Children amount for an eligible dependant caregiver amount child care expenses child disability benefit children and the GST/HST credit children's fitness tax credit children's special allowances disability amount tuition and education amount Circulars (ICs) Clearance certificate (deceased) Clergy residence deduction Cleric's housing allowance Collections Commission employment expenses Commission income (line 102) Commission income from self-employment Common-law Common-law partner Common-law partner amount Community Volunteer Income Tax Program Computers and other equipment (commission employee) Contest your income tax assessment Convictions CPP (see Canada Pension Plan) Currency exchange rates Custody payments D Daycare expenses Deadlines (see Due dates) Death benefit (CPP/QPP) Death benefit, other Deceased persons final return optional returns what to do when someone has died Deductions and tax credits Deductions, additional Deductions, other Deemed disposition of property (deceased) Deemed non-residents Deemed residents Deferred Profit Sharing Plans Demutualization Dependant amount for eligible dependant amount for infirm dependant age 18 or older disability amount transfer Direct deposit Director's fees paid to non-residents Disability amount (line 316) amount transferred from a dependant Child Disability Benefit (CDB) CPP/QPP benefit disability supports deduction persons with disabilities registered disability saving plan (RDSP) tax credit Disasters and disaster relief Disposition of shares in a flow-through entity Dispositions Dispositions, non-resident Dividend tax credit Dividends Donations and gifts donations and gifts (line 349) first-time donor's super credit giving to charity: Information for donors Due dates filing your return instalment payments other due dates paying your taxes Duty E Earned income for RRSP Earnings Education and tuition amount (line 323) transfer from a child transfer from a spouse EFILE Elections Canada Electronic filing payments services Eligible educator Emergency services volunteers Emigrants Employed tradespersons (including apprentice mechanics) Employee profit-sharing plan (EPSP) income (line 104) employees profit-sharing plan (line 229) tax on excess employees profit-sharing plan (EPSP) amounts (line 418) Employment expenses artists commission employees employed tradespersons (including apprentice mechanics) forestry operations salaried employees transportation employees GST/HST rebate Employment income Employment income, other Employment Insurance (EI) benefits overpayment premiums rates Entertainment expenses (commission employee) Exchange rates for foreign currency Excise duty Executors Exempt Income under a tax treaty Exploration and development expenses F Fairness Family caregiver amount Family orders payments Farmers Farming income or loss from self-employment Farm property (qualified) Federal Income Support for Parents of Murdered or Missing Children (PMMC) grant Federal tax credits dividend tax credit foreign tax credit investment tax credit labour-sponsored funds tax credit logging tax credit non-refundable tax credit political contribution tax credit Federal Worksheet Common (except Quebec and Non-Residents) Non-residents and Deemed Residents Quebec only Filing Form TD1 Filing your return Filing your return- due date Final return (deceased) First-time donor's super credit Fishers Fishing income and losses from self-employment Fishing property (qualified) Fitness tax credit, children's Food and beverage (commission employee) Foreign business income employment income interest and dividends pension income rental income reporting for non-residents spin-offs tax credit, federal tax credit, provincial or territorial Forestry operations Form TD1 Forms Fraud (Criminal investigations) G General Income Tax and Benefit Guide Gifts and Donations deductions (line 349) first-time donor's super credit giving to charity: Information for donors Grants GST/HST Credit calculation contact us if... deceased eligibility how to apply payment dates recalculating registering children GST/HST Homeowner GST/HST Rebate employee and Partner (line 457) employment expenses income (line 104) Guaranteed Investment Certificates (GICs) Guides H Holidays and due dates Homeowners Home Accessibility tax credit (HATC) Home buyers' amount Home Buyer's Plan (HBP) HBP repayments Home office commission employee salaried employee Home relocation loan deduction HST I Identity theft Immigrants Income exempt under a tax treaty Income maintenance insurance Income Tax Act (ITA) Income tax and benefit guide package return Income tax deducted Income Tax Folios Index Infirm dependants age 18 or older, amount for Informant Leads Program Information Circular (IC) Information slips Inheritances Instalment payments account balance due dates how and where options paying your income tax by instalments tax paid by instalments (line 476) Interest and penalties cancel or waive expense income paid on your student loan rates International students Interpretation Bulletins (IT) Investment income Investment tax credit J Juror's fees K No topics for the letter "K" L Labour sponsored funds tax credit Late-filing penalty Leaving Canada Legal fees commission employee other deductions salaried employee Legal representative Authorize or cancel Deceased Licenses (commission employee) Life-insurance plan benefit, group term (T4A) Lifelong Learning Plan Limited partnership losses of other years Lines on your return explained 101- 170 205- 236 244- 260 300- 395 405- 485 Listed personal property Lodging (commission employee) Long-haul truck driver Loss, farming Losses of other years limited partnership net capital non-capital Lump-sum payments Lump-sum payments: CPP/QPP M Manitoba provincial credits (line 479) provincial tax (line 428) tax and credits Marital status Marriage Maternity leave (EI) Meal expenses commission employee rates salaried employee transportation employee Mechanic expenses Medical expenses Eligible medical expenses For other dependants (line 331) For self, spouse or common-law partner, and your dependent children born in 1998 or later (line 330) Refundable supplement (line 452) Travel Medical underwriting fees (commission employee) Mileage allowance Minimum Tax Carryover Mortgage foreclosures Mother Baby Nutrition Supplement Motor vehicle expenses commission employee salaried employee Moving Moving expenses Musical instrument Mutual fund My Account My Payment N Name change Net capital losses Net capital losses (deceased) Net income Net partnership income NETFILE New Brunswick child tax benefit provincial credits (line 479) provincial tax (line 428) tax and credits New housing rebate New residential rental property rebate Newcomer to Canada Newfoundland and Labrador child benefit provincial credits (line 479) provincial tax (line 428) seniors' benefit tax and credits Non-resident dependants Non-resident dispositions Non-resident seniors Non-resident waivers Non-residents of Canada Non-capital losses of other years Non-refundable tax credit, federal Northern Residents Northern Residents deduction Northwest Territories child benefit tax and credits territorial credits (line 479) territorial tax (line 428) Notice of assessment and reassessment, obtain a copy Notice of objection Nova Scotia child benefit provincial credits (line 479) provincial tax (line 428) tax and credits Nunavut child benefit tax and credits territorial credits (line 479) territorial tax (line 428) Nursing care expenses O Objections Office rent commission employee salaried employee Old Age Security (OAS) benefits repayment pension benefits Online mail Ontario benefits and programs child care supplement for working families health premium opportunities fund provincial credits (line 479) provincial tax (line 428) tax and credits Optional returns (deceased) Other kinds of: deductions (line 232) employment expenses (line 229) income (line 130) Overdue taxes Overpayment Canada Pension Plan (CPP) Employment Insurance (EI) P Pamphlets Parking commission employee salaried employee Partnership losses of other years Passport Canada Pay (employment income) Paying your taxes Payment arrangement dates for CCTB dates for GST/HST credit electronic instalments My Payment Registered disability savings plan (RDSP) Registered education savings plan (RESP) Registered retirement income fund (RRIF) tax payments Payment: trust Payroll deductions Penalties and interest cancel or waive Pension annuity and RRIF foreign income splitting lump sum Old Age Security (OAS) other pensions and superannuation pension adjustment (PA) pension income amount Persons with disabilities Personal amount Personal Tax Credits Return Personal-use property Phishing Police and Armed Forces deduction Political contribution tax credit, federal Pooled Registered Pension Plan (PRPP) Pre-authorized debits, instalments Prescribed interest rates Prince Edward Island provincial tax tax and credits Principal residence Proceeds of disposition Professional dues Professional income Property capital deemed disposition listed personal personal-use Provincial and territorial credits programs tax Provincial parental insurance plan (PPIP) premiums paid premiums payable on employment income Public transit amount Q QPP (see Quebec Pension Plan) Qualified small business corporation shares Quebec abatement, refundable Quebec child assistance measure (family allowance) Quebec labour-sponsored fund- tax related to the non-purchase of shares Quebec Pension Plan (QPP) benefits (line 114) Quebec Pension Plan (QPP) contributions deduction (line 222) from employment (line 308) from self-employment and other earnings (line 310) Quebec, tax transfer R Rates All Canada Pension Plan (CPP) currency exchange rates Employment Insurance (EI) federal meal mileage prescribed interest rates provincial and territorial travel Railway employees Rebate, Employee and Partner GST/HST Reconciliation of Business Income for Tax Purposes Records, how long to keep Refund status of current year excess contributions, T4RSP (box 20) interest investment tax credit refund of premiums, T4RSP (box 18) Refundable medical expense supplement Registered charities Registered Disability Saving Plan (RDSP) Registered Education Savings Plan (RESP) Accumulated income payments (AIP) Additional tax on accumulated income payments (line 418) General information Registered Pension Plan (RPP) Registered Retirement Income Fund (RRIF) Registered Retirement Savings Plan (RRSP) deduction limit deduction (line 208) general information income T4RSP Regulation 105 Rental income Rental income and non-resident tax Repayment amounts previously reported as income Employment insurance (EI) benefits salary wages or commission social benefits universal child care benefit Reporting income Representatives, third party Request to reduce tax deductions Research grants Residency, certificate of Residency, determination RESP (see Registered Education Savings Plan) Retirement compensation arrangement (RCA) Retiring allowance Review of your tax return Royalties RPP (see Registered Pension Plan) RRIF (see Registered Retirement Income Fund) RRSP (see Registered Retirement Savings Plan) S Safety deposit boxes Salaried employee expenses Salary for an assistant commission employee salaried employee Salary Saskatchewan child benefit farm and small business capital gains tax credit pension plan payments provincial credits (line 479) provincial tax (line 428) sales tax credit tax and credits Scam Schedules Scholarships Search and rescue volunteers' amount Seasonal agriculture workers Security option Security options deduction Self-employment income Seniors Separation Services rendered in Canada, non-residents Shares SIN (see Social Insurance Number) Slips Small business corporation shares Social assistance Social benefits repayment Social Insurance Number (SIN) Software, certified Special taxes Additional tax on RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Split income (line 424) Split pension income Spousal amount Spousal and common-law partner RRSPs Spousal RRSP income Spouse marital status spouse and common-law partner transfers from Status Indians Stocks Stock options Students general information international loan interest Study grants Superannuation payments Supplementary unemployment benefit (SUB) plans Supplies commission employee salaried employee Support payments T T1 Return T1 Adjustment (Reassessment) Request T1 General- Income Tax and Benefit Return T4 and other information slips Tax brackets deducted non-resident offices owing packages professionals provincial or territorial rates slips treaties waivers (reduction of tax deductions) Tax-Free Savings Account (TFSA) Taxable benefits Taxable income Taxpayer relief provisions Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Temporarily outside Canada T.I.P.S. ...

Qualified Donee – Municipal or Public Body Performing a Function of Government in Canada March 7, 2013 Attention: Policy, Planning and Legislation Division Charities Directorate Qualified donee: Municipal or Public Body Performing a Function of Government in Canada We are writing in response to your request for our views with respect to a “municipal or public body performing a function of government in Canada” pursuant to paragraph 149(1)(c) of the Income Tax Act (the “Act”). ...

Employer restructuring / Succession of employers This document provides information on the legislative changes to the Canada Pension Plan (CPP) and to the Employment Insurance Act (EIA) dealing with employer restructuring and succession of employers. ...

Internal Audit – Cyber Security Notice to the reader: Please note that in the spirit of the Access to Information Act, some information within this document cannot be disclosed for reasons related to the security of our infrastructure and to the operations of Government. ...

GST/HST – Imports and exports On this page Find out about the process of importing goods for personal use Find out about the process of importing or exporting for businesses Find out how the GST/HST applies to imports and exports Determine which export programs provide GST/HST relief Find out about the process of importing goods for personal use For an overview of importing goods for personal use such as motor vehicles or boats, or by mail/courier, see the import goods for personal use segment. ...

Series 4 Businesses Folio 15 Manufacturing and Research & Development The chapters currently available in this folio are the following: Chapter 1 Manufacturing and Processing Date modified: 2016-09-27 ...

T3010B (09) Registered Charities information Return Privacy Impact Assessment (PIA) summary – Charities Directorate Executive Summary The Charities Directorate (hereafter referred to as the Directorate) of the Canada Revenue Agency (CRA) is the arm of the Canadian Government with the mandate of regulating charities that are registered under the Income Tax Act (ITA). ...

Previous page: Introduction Next page: Risks, Challenges, and Opportunities Financial Spending Profile / Budget Management Strategies The CCRA has a projected $3.2 billion budget for the 2004-2005 fiscal year. ...