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She calculates the ACB for the redeemed units by multiplying the number of units redeemed by the average cost per unit (200 × $15.20 = $3,040). To calculate her proceeds of disposition, Kate multiplies the number of redeemed units by the redemption price (200 × $17.42 = $3,484). ... Kate's total capital gains on line 197 are $1,454 ($374 + $750 + $330). ...

First contact letter for disputes Problem Resolution Program – acknowledge receipt Problem Resolution Program – resolution Service Complaints – two-day acknowledgement Service Complaints – 30 day resolution First contact letter for disputes What is this? ... Problem Resolution Program – acknowledge receipt What is this? This is a timeliness service standard for acknowledging receipt of a case by the Problem Resolution Program (PRP). ... How you will receive this service from the CRA: Telephone Mail Performance results: 2012-2013 2013-2014 2014-2015 Rating 98.2% 98.3% 97.8% Met Problem Resolution Program – resolution What is this? ...

This reduces the amount reported on line 129 of Martin's 2014 income tax and benefit return to $85,000 ($185,000 – $100,000), and increases the amount reported on line 129 of Elaine's 2016 income tax and benefit return to $140,000 ($100,000 + $30,000 + $10,000). ... Exception 2 – Qualifying survivor – A qualifying survivor is the deceased member’s spouse or common-law partner or a financially dependent child or grandchild. ... Forms 5000-R – T1 General Income Tax and Benefit Return RC193 – Service-Related Complaint RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in Value of a PRPP RC4625 – Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m) T2019 – Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member Publications 5000-G – General Income Tax and Benefit Guide RC4420 – Information on CRA – Service Complaints T4040 – RRSPs and Other Registered Plans for Retirement Electronic mailing lists We can notify you by email when new information on a subject of interest to you is available on our website. ...

A Ruling is only issued in response to a written request that includes all required information (see Appendix A – Ruling request checklist). ... All of the information listed in Appendix A – Ruling request checklist must be provided with a request for a Ruling. ... A Pre-ruling Consultation request must be made in writing using Appendix G – Pre-ruling Consultation request and undertaking. ...

Interpretation and explanation of Appendix A – Statistical report Appendix A provides a statistical report on the CRA's activities under the Privacy Act for the 2015-2016 reporting period. ... Section 19 – Personal information obtained in confidence (28 requests) Section 22 – Law enforcement and investigation (352 requests) Section 26 – Information about another individual (819 requests) Section 27 – Solicitor-client privilege (102 requests) Exclusions The Privacy Act does not apply to information that is already publicly available, such as government publications and material in libraries and museums. ... Identity and Access Management – Phase 3 The CRA's Security and Internal Affairs Directorate is establishing the Identity and Access Management Program and concurrently managing a multi-phased, multi-year project to optimize business processes. ...

Appendix A- Statistical Report on the Privacy Act TBS/SCT 350-63 Name of institution: Canada Revenue Agency Reporting period: From: 2011-04-01 to: 2012-03-31 Part 1 – Requests under the Privacy Act Number of Requests Received during reporting period 1,362 Outstanding from previous reporting period 318 Total 1,680 Closed during reporting period 1,497 Carried over to next reporting period 183 Part 2 – Requests closed during the reporting period 2.1 Disposition and completion time Disposition of requests 1 to 15 days 16 to 30 days 31 to 60 days 61 to 120 days 121 to 180 days 181 to 365 days More than 365 days Total All disclosed 51 177 54 23 4 10 3 322 Disclosed in part 21 257 366 130 35 93 27 929 All exempted 0 1 5 0 0 0 0 6 All excluded 0 0 0 0 0 0 0 0 No records exist 29 18 16 7 0 2 0 72 Request abandoned 131 18 8 3 1 6 1 168 Total 232 471 449 163 40 111 31 1,497 2.2 Exemptions Section Number of requests 18(2) 0 19(1)(a) 20 19(1)(b) 1 19(1)(c) 43 19(1)(d) 1 19(1)(e) 0 19(1)(f) 0 20 0 21 2 22(1)(a)(i) 21 22(1)(a)(ii) 20 22(1)(a)(iii) 0 22(1)(b) 447 22(1)(c) 0 22(2) 0 22.1 0 22.2 0 22.3 0 23(a) 0 23(b) 0 24(a) 0 24(b) 0 25 1 26 768 27 118 28 1 2.3 Exclusions Section Number of requests 69(1)(a) 1 69(1)(b) 0 69.1 0 70(1)(a) 0 70(1)(b) 0 70(1)(c) 0 70(1)(d) 0 70(1)(e) 0 70(1)(f) 0 70.1 0 2.4 Format of information released Disposition Paper Electronic Other formats All disclosed 299 23 0 Disclosed in part 746 176 7 Total 1,045 199 7 2.5 Complexity 2.5.1 Relevant pages processed and disclosed Disposition of requests Number of pages processed Number of pages disclosed Number of requests All disclosed 14,791 14,791 322 Disclosed in part 476,191 395,176 929 All exempted 3585 0 6 All excluded 0 0 0 Request abandoned 15,936 10,545 168 Total 510,503 420,512 1,425 2.5.2 Relevant pages processed and disclosed by size of requests Disposition Less than 100 pages processed 101-500 pages processed 501-1000 pages processed 1001-5000 pages processed More than 5000 pages processed Number of requests Pages disclosed Number of requests Pages disclosed Number of requests Pages disclosed Number of requests Pages disclosed Number of requests Pages disclosed All disclosed 285 7,049 36 6,980 1 762 0 0 0 0 Disclosed in part 276 13,560 431 111,359 129 88,816 89 151,525 4 29,916 All exempted 6 0 0 0 0 0 0 0 0 0 All excluded 0 0 0 0 0 0 0 0 0 0 Abandoned 163 204 2 598 2 1,543 0 0 1 8,200 Total 730 20,813 469 118,937 132 91,121 89 151,525 5 38,116 2.5.3 Other complexities Disposition Consultation required Legal Advice Sought Interwoven Information Other Total All disclosed 0 0 0 3 3 Disclosed in part 0 0 0 5 5 All exempted 0 0 0 0 0 All excluded 0 0 0 0 0 Abandoned 0 0 0 0 0 Total 0 0 0 8 8 2.6 Deemed refusals 2.6.1 Reasons for not meeting statutory deadline Number of requests closed past the statutory deadline Principal Reason Workload External consultation Internal consultation Other 319 269 10 5 35 2.6.2 Number of days past deadline Number of days past deadline Number of requests past deadline where no extension was taken Number of requests past deadline where an extension was taken Total 1 to 15 days 12 43 55 16 to 30 days 7 38 45 31 to 60 days 7 26 33 61 to 120 days 13 30 43 121 to 180 days 7 29 36 181 to 365 days 40 42 82 More than 365 days 12 13 25 Total 98 221 319 2.7 Requests for translation Translation Requests Accepted Refused Total English to French 0 0 0 French to English 0 0 0 Total 0 0 0 Part 3 – Disclosures under subsection 8(2) Paragraph 8(2)(e) Paragraph 8(2)(m) Total 0 2 2 Part 4 – Requests for correction of personal information and notations Number Requests for correction received 1 Requests for correction accepted 0 Requests for correction refused 0 Notations attached 0 Part 5 – Extensions 5.1 Reasons for extensions and disposition of requests Disposition of requests where an extension was taken 15(a)(i)Interference with operations 15(a)(ii)Consultation 15(b)Translation or conversion Section 70 Other All disclosed 67 0 1 0 Disclosed in part 559 0 12 3 All exempted 4 0 0 0 All excluded 0 0 0 0 No records exist 20 0 0 0 Request abandoned 8 0 0 0 Total 658 0 13 3 5.2 Length of extensions Length of extensions 15(a)(i)Interference with operations 15(a)(ii)Consultation 15(b)Translation purposes Section 70 Other 1 to 15 days 1 0 3 0 16 to 30 days 657 0 10 3 Total 658 0 13 3 Part 6 – Consultations received from other institutions and organizations 6.1 Consultations received from other government institutions and organizations Consultations Other government institutions Number of pages to review Other organizations Number of pages to review Received during the reporting period 8 148 10 237 Outstanding from the previous reporting period 1 35 0 0 Total 9 183 10 237 Closed during the reporting period 9 183 10 237 Pending at the end of the reporting period 0 0 0 0 6.2 Recommendations and completion time for consultations received from other government institutions Recommendation Number of days required to complete consultation requests 1 to 15 days 16 to 30 days 31 to 60 days 61 to 120 days 121 to 180 days 181 to 365 days More than 365 days Total Disclose entirely 1 3 1 1 0 0 0 6 Disclose in part 1 1 0 0 0 0 0 2 Exempt entirely 0 0 0 0 0 0 0 0 Exclude entirely 0 0 0 0 0 0 0 0 Consult other institution 0 0 0 0 0 0 0 0 Other 0 0 0 0 0 0 1 1 Total 2 4 1 1 0 0 1 9 6.3 Recommendations and completion time for consultations received from other organizations Recommendation Number of days required to complete consultation requests 1 to 15 days 16 to 30 days 31 to 60 days 61 to 120 days 121 to 180 days 181 to 365 days More than 365 days Total Disclose entirely 6 0 0 0 0 0 0 6 Disclose in part 2 1 0 1 0 0 0 4 Exempt entirely 0 0 0 0 0 0 0 0 Exclude entirely 0 0 0 0 0 0 0 0 Consult other institution 0 0 0 0 0 0 0 0 Other 0 0 0 0 0 0 0 0 Total 8 1 0 1 0 0 0 10 Part 7 – Completion time of consultations on Cabinet confidences Number of days Number of responses received Number of responses received past deadline 1 to 15 0 0 16 to 30 0 0 31 to 60 0 0 61 to 120 0 0 121 to 180 0 0 181 to 365 0 0 More than 365 0 0 Total 0 0 Part 8 – Resources related to the Privacy Act 8.1 Costs Expenditures Amount ($) Salaries $2,598,440 Overtime $64,779 Goods and Services $608,020 Contracts for privacy impact assessments $0 Professional services contracts $413,441 Other $194,579 Total $3,271,239 8.2 Human Resources Resources Dedicated full-time Dedicated part-time Total Full-time employees 47 0 47 Part-time and casual employees 0 0 0 Regional staff 0 0 0 Consultants and agency personnel 3 0 3 Students 1 0 1 Total 51 0 51 Date modified: 2012-06-29 ...

Previous page: Audited Financial Statements – Agency Activities- Statement of Operations – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Cash Flow – Agency Activities Audited Financial Statements – Agency Activities Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2006 2005 Net liabilities, beginning of year (112,635) (189,704) Net cost of operations (3,541,956) (3,274,364) Current year Parliamentary appropriations used (Note 3 (a)) 3,177,265 2,887,450 Non-tax revenue not credited to Vote 1 (Note 3 (c)) (165,355) (122,144) Net cash provided not affecting appropriations in the current year (Note 3 (c)) (59,596) 43,014 Services received without charge from other government agencies and departments (Note 11) 475,458 427,570 Change in Due from the Consolidated Revenue Fund (42,116) 115,543 Net liabilities, end of year (268,935) (112,635) The accompanying notes are an integral part of these financial statements. Audited Previous page: Audited Financial Statements – Agency Activities- Statement of Operations – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Cash Flow – Agency Activities Date modified: 2006-11-23 ...

Legislative References Income Tax Act Subsection 18(9) Limitation respecting prepaid expenses Subparagraph 37(1)(a)(i.01) Pool of deductible SR&ED expenditures – current expenditures, on behalf Subparagraph 37(1)(a)(i.1) Pool of deductible SR&ED expenditures – third-party payments to a corporation Subparagraph 37(1)(a)(ii) Pool of deductible SR&ED expenditures – third-party payments to certain entities Subclause 37(8)(a)(ii)(A)(I) SR&ED expenditures in Canada under the traditional method – all or substantially all (ASA) Subclause 37(8)(a)(ii)(B)(II) SR&ED expenditures in Canada under the proxy method – contracts Subsection 127(26) Unpaid amounts 3.0 On behalf of When SR&ED carried out in Canada is undertaken “on behalf of” a claimant, this normally refers to a situation where the SR&ED work is contracted out to another party under circumstances where the claimant (payer) typically maintains ownership of the SR&ED work performed. ... Legislative References Income Tax Act Subparagraph 37(1)(a)(i.01) Pool of deductible SR&ED expenditures – current expenditures, on behalf Subclause 37(8)(a)(ii)(A)(I) SR&ED expenditures in Canada under the traditional method – ASA Subclause 37(8)(a)(ii)(B)(II) SR&ED expenditures in Canada under the proxy method – contracts 4.0 Look-through rule and the reporting of certain payments Expenditures of a capital nature or expenditures for the right to use capital property (leases) made after 2013, no longer qualify for SR&ED tax incentives. ... Legislative References Income Tax Act Subparagraph 37(1)(a)(i.01) Pool of deductible SR&ED expenditures – current expenditures, on behalf Subsection 37(2) Research outside Canada 9.1 Example – Contract that includes SR&ED work outside Canada A Canadian corporation, A Co., contracts out its SR&ED to an arm’s length Canadian corporation, B Co., for a contract amount of $500,000. ...

Organizations – Under Article XXI of the Canada – United States Tax Convention. ... See the Note under Box 15 or 25 – Currency code. Box 17 or 27 – Non-resident tax withheld Enter in Canadian funds the amount of non-resident tax you withheld. ... " Pension and similar payments Deferred profit sharing plans (DPSP) Income Code Description 07 DPSP – Periodic payments 31 DPSP – Lump-sum payments Registered disability savings plan (RDSP) Income Code Description 63 RDSP Tax Free Savings Account (TFSA) Income Code Description 64 TFSA – taxable amount Pooled registered pension plan (PRPP) Income Code Description 65 PRPP – Periodic payments 66 PRPP – Lump-sum payments Registered retirement income funds (RRIF) Income Code Description 26 RRIF – Periodic payments Footnote 1 27 RRIF – Lump-sum payments Footnote 1 Footnotes Footnote 1 For information about RRIF-periodic and lump-sum payments to a non-resident, contact the Canada Revenue Agency at 1-855-284-5946 from anywhere in Canada or the United States or at 613-940-8499 from outside Canada and the United States Return to footnote 1 referrer Registered retirement savings plans (RRSP) Income Code Description 28 RRSP – Periodic payments 29 RRSP – Refund of premiums 30 RRSP – Refund of excess amounts 32 RRSP – Amounts deemed received on deregistration 33 RRSP – Amounts deemed received on death 43 RRSP – Lump-sum payments Superannuation or pension benefits Income Code Description 39 Superannuation or pension benefits – Periodic payments 40 Superannuation or pension benefits – Lump-sum payments Other payments Income Code Description 02 Other – Periodic payments 03 Other – Lump-sum payments 04 Automotive products – Assistance benefits 06 Death benefit (other than Canada Pension Plan or Quebec Pension Plan) 14 Income averaging annuity contracts – Report all benefits including lump-sum payments on proceeds of disposition of these contracts 34 Registered supplementary unemployment benefits 36 Retiring allowance 37 Retirement compensation arrangements 41 Textile, clothing, and leather goods – Assistance and superannuation or pension benefits Social security benefits Income Code Description 44 Old Age Security payments (regular benefits) aids Footnote 2 45 Net federal (guaranteed income) supplement Footnote 2 46 Taxable Canada Pension Plan (CPP) benefits 47 Canada Pension Plan (CPP) – Disability benefits 48 CPP death benefits – Lump-sum payments 49 Taxable Quebec Pension Plan (QPP) benefits 50 Quebec Pension Plan (QPP) – Disability benefits 51 QPP death benefits – Lump-sum payments 88 Old Age Security recovery tax Footnotes Footnote 2 Old Age Security benefits and net federal supplements are reported on an NR4 (OAS) slip. ...

– Form PD7A This section has a list of the different ways you can remit your deductions to the Canada Revenue Agency (CRA). Nil remittance – Form PD7A If you are not making a remittance for the statement period, let the CRA know using one of the ways listed in this section. ... – Form PD7A(TM) This section has a list of the different ways you can remit your deductions to the Canada Revenue Agency (CRA). ...