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As a result, the registrant's use of the automobile is deemed to be 100% in commercial activities (40% + 60% = 100%). ... The HST calculated on the standby charge benefit is equal to: 13/113 × $5,520 = $ 635.04 [i.e., the applicable fraction × standby charge (see Appendix C)] The HST calculated on the operating cost benefit is equal to: 10% × $3,024 ($1,224 + $1,800) = $302.40 [i.e., the prescribed percentage × actual operating cost taxable benefit, plus the reimbursement (see Appendix B)] The total HST deemed to have become collectible and to have been collected by the registrant is equal to: HST on the standby charge benefit $635.04 HST on the operating cost benefit + $302.40 Total $937.44 Time of liability to remit the GST/HST on taxable benefits Tax collectible or collected 58. ... The HST calculated on the stand-by charge, which is deemed collectible and collected by the registrant, is equal to 6/106 × $5,424 = $307.02. ...

Next page: Accountability Accountability Introduction Audited Financial Statements Statement of Management Responsibility Financial Statements – Agency Activities Financial Statements – Administered Activities Management Discussion in Support of Audited Financial Statements Management Discussion and Analysis – Agency Activities Management Discussion and Analysis – Administered Revenues Unaudited Supplementary Financial Information Financial Performance Information – Parliamentary Appropriations Financial Performance Tables Next page: Accountability Date modified: 2004-10-28 ...

Next page: Accountability Accountability Introduction Audited Financial Statements Statement of Management Responsibility Financial Statements – Agency Activities Financial Statements – Administered Activities Management Discussion in Support of Audited Financial Statements Management Discussion and Analysis – Agency Activities Management Discussion and Analysis – Administered Revenues Unaudited Supplementary Financial Information Financial Performance Information – Parliamentary Appropriations Financial Performance Tables Next page: Accountability Date modified: 2004-10-28 ...

Year 1 — Directly engaged salary calculation: Salary expense 12 months (January 1 to December 31) x $10,000 = $120,000 Accrued vacation expense (considered reasonable) — $9,600 Total — $129,600 Year 1 — Directly engaged portion: 125 / 250 days x $129,600 = $64,800 Year 2 Employee X was directly engaged in SR&ED for 168 days (for all of January and April, and from the beginning of July to the end of December). ... Year 2 — Directly engaged salary calculation: Salary expense 10 months (January, April, and May 1 to Dec 31) x $10,000 = $100,000 Vacation expense (considered reasonable) — $9,600 Total — $109,600 Year 2 — Directly engaged portion: 168 / 210 days x $109,600 = $87,680 Year 3 Employee X was directly engaged in SR&ED for 42 days (from the beginning of January to the end of February). ... Year 3 — Directly engaged salary calculation: Salary expense 6 months (January 1 to June 30) x $10,000 = $60,000 Sick leave expense — $60,000 Accrued vacation expense (considered reasonable) — $4,800* Total — $124,800 Year 3 — Directly engaged portion: 42 / 125 days x $74,400** = $24,998 *$9,600 x 6 / 12 months as the employee was sick for 6 months. ...

Box 10 – Province of employment Enter the provincial or territorial abbreviation. Box 12 – Social insurance number Enter the SIN, as provided by the employee. ... Report the total amount in Box 52 – Pension adjustment of the T4 slip. ...

Next page: CCRA Annual Report to Parliament 2002-2003 Financial Statements CCRA Annual Report to Parliament 2002-2003 Financial Statements Introduction Audited Financial Statements Statement of Management Responsibility Financial Statements – Agency Activities Financial Statements – Administered Activities Management Discussion in Support of Audited Financial Statements Management Discussion and Analysis – Agency Activities Management Discussion and Analysis – Administered Revenues Unaudited Supplementary Financial Information Financial Performance Information – Parliamentary Appropriations Financial Performance Tables Next page: CCRA Annual Report to Parliament 2002-2003 Financial Statements Date modified: 2003-10-29 ...

Next page: CCRA Annual Report to Parliament 2002-2003 Financial Statements CCRA Annual Report to Parliament 2002-2003 Financial Statements Introduction Audited Financial Statements Statement of Management Responsibility Financial Statements – Agency Activities Financial Statements – Administered Activities Management Discussion in Support of Audited Financial Statements Management Discussion and Analysis – Agency Activities Management Discussion and Analysis – Administered Revenues Unaudited Supplementary Financial Information Financial Performance Information – Parliamentary Appropriations Financial Performance Tables Next page: CCRA Annual Report to Parliament 2002-2003 Financial Statements Date modified: 2003-10-29 ...

Box 18 – Employee's EI premiums Leave this box blank. Box 22 – Income tax deducted Enter the total income tax you deducted from the participant's remuneration. ... Box 28 – Exempt (CPP/QPP, EI, and PPIP) Enter an "X" or a check mark under EI. ... Box 55 – Employee's PPIP premiums Leave this box blank. Box 56 – PPIP insurable earnings Leave this box blank. ...

Box 10 – Province of employment Enter the provincial or territorial abbreviation. Box 12 – Social insurance number Enter the SIN, as provided by the employee. ... See Box 52 – Pension adjustment for details. Box 55 – Employee’s PPIP premiums Tax-exempt salary or wages paid to an Indian in Quebec are insurable earnings and you must deduct PPIP premiums. ...

Realized foreign exchange gains and losses resulting from foreign currency transactions are included in the other services and expenses category in note 9 – Segmented information – Expenses. ... As at March 31, 2013, a discount rate and yearly salary increase of 2.68% and 2.6% – 2.7% respectively (2.75% and 2.3% – 2.7% as at March 31, 2012) were used in the actuarial valuation. ... The estimated costs for significant services provided without charge that have been recorded include: (in thousands of dollars) 2013 2012 Employer's contribution to the health and dental insurance plans – Treasury Board Secretariat 235,116 210,849 Information technology services – Shared Services Canada 167,493 64,175 Legal services – Justice Canada 37,402 40,690 Audit services – Office of the Auditor General of Canada 2,520 2,430 Payroll services – Public Works and Government Services Canada 4,476 2,284 Workers' compensation benefits – Human Resources and Skills Development Canada 1,291 1,360 Total 448,298 321,788 12. ...