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Worksheets We provide three worksheets to help you determine your instalments of Parts I, VI, VI.1, and XIII.1 tax, and provincial and territorial tax: Worksheet 1 – Calculating estimated tax payable and tax credits for 2017 Worksheet 2 – Calculating monthly instalment payments for 2017 Worksheet 3 – Calculating quarterly instalment payments for 2017 Worksheet 1 – Calculating estimated tax payable and tax credits for 2017 Use Worksheet 1 to estimate your current-year tax payable and your tax credits. ... Worksheet 2 – Calculating monthly instalment payments for 2017 Use Worksheet 2 to determine your monthly instalments for the year. ... See Worksheet 2 – Example 1 and Worksheet 2 – Example 2. See Calculating instalments of Parts I, VI, VI.1, and XIII.1 tax, and provincial and territorial tax for information on the three options. ...

Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 5. Amounts payable to provinces Next page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 7. Net amount due to the Consolidated Revenue Fund Audited Financial Statements – Administered Activities Notes to the Financial Statements – Administered Activities 6. ...

MAP Cases Accepted–Completed–Outstanding Fiscal Year Beginning Inventory Accepted Completed Ending Inventory 2014 – 2015 344 347 170 521 2013 – 2014 315 309 280 344 2012 – 2013 312 279 276 315 2011 – 2012 254 371 313 312 2010 – 2011 243 136 125 254 * Routine applications for a refund of taxes withheld in excess that are beyond domestic time limitation but within a particular treaty time are no longer included in this report. ... MAP CASES by Type The following table reflects the acceptance and completion of MAP requests by type – negotiable and non-negotiable – and by year for the period 2010–2015. ... Contacts – MAP and APA Programs Office of the Director – Competent Authority Services Division Murray, Sue – Director, 613-957-0850 Mutual Agreement Procedure – Advance Pricing Arrangement Section 1: Nguyen, Tam – Manager, 613-941-9281 Section 2: Ruggiero, Francis – Manager, 613-946-8897 Section 3: Busby, Brian – Manager, 613-946-6169 Section 4: Quinn, Dan – Manager, 613-952-6960 Mutual Agreement Procedure – Technical Cases Boychuk, Daryl – Manager, 613-946-6085 Advance Pricing Arrangement- Mutual Agreement Procedure – Economic Analysis Nayak, Govindaray – Chief Economist, 613-946-5162 How to Contact Us If you have any comments or questions about this report or the services offered by the Competent Authority Services Division, contact us by telephone at (613) 941-2768, send us a facsimile at (613) 990-7370, email us at MAP-APA/PAA-APP.CPB/ DGPO@cra-arc.gc.ca, or write to us at the following address: For delivery by mail and by courier: Canada Revenue Agency Director, Competent Authority Services Division International and Large Business Directorate Compliance Programs Branch 427 Laurier Avenue West, 8th Floor Ottawa, Ontario, Canada K1A 0L5 Date modified: 2015-08-14 ...

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Table of contents Overview of the Canada Revenue Agency The Access to Information and Privacy Directorate The Access to Information and Privacy Oversight Review Committee Delegation of responsibilities under the Access to Information Act Schedule – Access to Information Act Statistical report (Appendix A) – Interpretation and explanation Operational environment Monitoring request inventories Policies, guidelines, and procedures Complaints and investigations Conclusion Appendix A — Statistical report Overview of the Canada Revenue Agency The Canada Revenue Agency (CRA) administers tax laws for the Government of Canada and for most provinces and territories. ... Section 13 – Information obtained in confidence (applied to 115 requests) Section 14 – Federal-provincial affairs (applied to 33 requests) Section 15 – International affairs and defence (applied to 29 requests) Section 16 – Law enforcement and investigation, and security (applied to 933 requests) Section 17 – Safety of individuals (applied to 1 request) Section 18 – Economic interests of Canada (applied to 1 request) Section 19 – Personal information (applied to 915 requests) Section 20 – Third-party information (applied to 16 requests) Section 21 – Operations of Government (applied to 368 requests) Section 22 – Testing procedures, tests, and audits (applied to 10 requests) Section 23 – Solicitor-client privilege (applied to 260 requests) Section 24 – Statutory prohibitions (applied to 1240 requests) Section 26 – Information to be published (applied to 2 requests) Exclusions The Access to Information Act does not apply to information that is already publicly available, such as government publications and material in libraries and museums. ... Appendix A — Statistical report Statistical Report on the Access to Information Act Name of institution: Canada Revenue Agency Reporting period: April 1, 2013, to March 31, 2014. ...

Accordingly, this CRA sustainable development strategy tables present the results for commitments for Theme IV – Shrinking the Environmental Footprint – Beginning with Government based on the 2010-2013 FSDS. Implementation strategies for theme IV – Shrinking the Environmental Footprint – Beginning with Government Greenhouse gas emissions target The federal government will act now to reduce levels of greenhouse gas (GHG) emissions from its operations to match the national target of 17% below 2005 by 2020. ... Management processes and controls – By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations. ...

A charity that is resident in a participating province, and is not a selected public service body, may also be entitled to claim a PSB rebate for the provincial part of the HST paid or payable on eligible purchases and expenses at the following rates: 82% – Ontario 57% – British Columbia 50% – Nova Scotia 50% – New Brunswick 50% – Newfoundland and Labrador 35% – Prince Edward Island Charities resident in British Columbia may only apply for a PSB rebate for the provincial part of the HST for claim periods that end on or after July 1, 2010, and begin before April 1, 2013. ... Step 3 $4,212 ($23,712 – $19,500) is entered on line 109 of the GST/HST return. ... However, the charity is eligible to claim a PSB rebate of 50% of the federal part of the HST paid on its other expenses in the amount of $212.50 ($1,105 × 5/13 × 50%). ...

Realized foreign exchange gains and losses resulting from foreign currency transactions are included in the other services and expenses category in note 8 – Segmented information – Expenses. ... Figure 5: Segmented information – Expenses Image description Figure 5 presents the Segmented information- expenses. ... Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ...

When the CRA receives a MAP request from a taxpayer, the request is entered into our internal tracking system and assigned to one of the four MAP – APA Sections or to the MAP – Technical Cases Section. ... MAP Cases Accepted–Completed–Outstanding Fiscal Year Beginning Inventory Accepted Completed Ending Inventory 2013 – 2014 315 2952 2923 344 2012 – 2013 312 2,094 2,091 315 2011 – 2012 254 968(*) 910 312 2010 – 2011 243 751 740 254 2009 – 2010 234 429 420 243 (*)The number of accepted cases was restated to reflect a cancellation of a case opened by error in 2011-2012 fiscal year. MAP CASES by Type The following table reflects the acceptance and completion of MAP requests by type – negotiable and non-negotiable – and by year for the period 2009–2014. ...

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