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., not subject to the requirements of subparagraphs 8503(4)(a)(i) or (ii) of the Regulations, the plan must restrict the total optional ancillary contributions that a member is allowed to make in a calendar year (including those for current service) to the amount, if any, by which a) the lesser of: 9% of the member's compensation for the year from employers participating in the plan; and $1,000 + 70% of the member's defined benefit pension credits for the year under the plan, exceeds b) the amount of current service contributions (other than optional ancillary contributions) that the member makes in the year under defined benefit provisions of the plan. 5. ...

Taxable benefit for the personal use of an aircraft Number: AD-18-01 Date: 2018-03-07 Issued by: Policy and Technical Working Group – International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: Small and Medium Enterprises, International and Large Business, Scientific Research and Experimental Development, Offshore Compliance and Aggressive Tax Planning, Criminal Investigations, Business Compliance (Collections and Verification Branch) Subject: Taxable benefit for the personal use of an aircraft The purpose of this communiqué is to provide guidance on the valuation of taxable benefits arising from personal use of aircraft owned or leased by a corporation, partnership or sole proprietorship by its shareholders or employees with respect to the Income Tax Act (ITA). ...

Audit Agreement and Waiver of Objection Rights Guidelines Number: AD-19-01 Date: 2019-02-19 Issued by: Policy and Technical Working Group – International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: All audit program areas within the International, Large Business and Investigations Branch, and the Domestic Compliance Programs Branch Subject: Audit Agreement and Waiver of Objection Rights Guidelines The purpose of this communiqué is to provide guidance on negotiating an audit agreement with taxpayers and obtaining a Waiver of Objection Rights. ...

The HST rate for Newfoundland & Labrador increased from 13% to 15% on July 1, 2016, as the provincial portion rose from 8% to 10%. ...

The HST rate for Newfoundland & Labrador increased from 13% to 15% on July 1, 2016, as the provincial portion rose from 8% to 10%. ...

The HST rate for Newfoundland & Labrador increased from 13% to 15% on July 1, 2016, as the provincial portion rose from 8% to 10%. ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

Subsequent to this internal audit, and pursuant to the Regulatory Reform Initiative, the Compliance and Intelligence Division (CID) was separated into two new divisions: the Compliance Division and the Review & Analysis Division. ...

Expected results Canadians receive their rightful benefits Fiscal year of last completed evaluation Not applicable Decision following the results of last evaluation Not applicable Fiscal year of next planned evaluation Not applicable General targeted recipient groups Other Initiatives to engage applicants and recipients Not applicable Planning information (dollars) Type of transfer payment 2020–21 forecast spending 2021–22 planned spending 2022–23 planned spending 2023–24 planned spending Total grants---- Total contributions---- Total other types of transfer payments 361,000,000 373,000,000 373,000,000 373,000,000 Total transfer payments 361,000,000 373,000,000 373,000,000 373,000,000 Main Estimates, planned spending and full-time equivalents (dollars) 2020–21 forecast 2021–22 planned 2022–23 planned 2023–24 planned Total Main Estimates 7,939,991,193 10,765,797,057 11,508,470,141 11,486,448,386 Less: Taxpayers’ Ombudsperson included in Main Estimates above (3,780,057) (3,875,779) (3,882,560) (3,881,560) Supplementary Estimates Adjustment to the forecast for the climate action incentive payment (statutory) 1,235,000,000 Adjustment to the forecast of re-spendable non-tax revenues to reflect amounts to be cost recovered from Employment and Social Development Canada for the administration of COVID-19 measures (statutory) 174,300,000 Funding to support the administration of measures associated with the Government’s response to COVID-19: Ensuring access to CRA call centres 97,100,000 Economic measures 60,200,000 Canada emergency wage subsidy 42,849,870 Canada rent emergency subsidy 24,637,287 10% Wage subsidy for employers 2,455,800 Canada emergency business account 1,307,603 Adjustment to the forecast for the distribution of fuel and excess emission charges to the provinces and territories (statutory) 20,000,000 Funding for government advertising programs 8,500,000 Funding to implement and administer tax measures to support Canadian journalism and to increase awareness of the Canada workers benefit 5,351,803 Transfer with other government departments (197,531) Other adjustments Collective bargaining adjustments 455,495,128 Adjustment to re-spendable non-tax revenues 17,144,107 Funding for the Application Modernization initiative (Treasury Board Central Vote 10 – Government wide initiatives) 385,888 Other 42,095 Planned base spending Footnote 2 10,080,783,186 10,761,921,278 11,504,587,581 11,482,566,826 Taxpayers’ Ombudsperson 3,780,057 3,875,779 3,882,560 3,881,560 Items not yet included in outer years’ planned spending Carry-forward from 2019–20 287,442,393--- Funding for the reimbursement of salary advances and overpayments incurred by the CRA in 2019–20 as a result of issues with the government pay system 4,103,041--- Funding for severance payments, parental benefits, and vacation credits 51,900,000--- Total planned spending 10,428,008,677 10,765,797,057 11,508,470,141 11,486,448,386 Re-spendable non-tax revenues pursuant to the Canada Revenue Agency Act (365,604,559) (279,322,693) (213,148,723) (205,584,999) Cost of services received without charge 675,877,423 650,186,463 648,962,698 648,124,614 Total CRA spending 10,738,281,541 11,136,660,827 11,944,284,116 11,928,988,001 Human resources (full-time equivalents) Canada Revenue Agency 43,374 42,492 41,460 41,314 Taxpayers’ Ombudsperson 33 34 34 34 Total full-time equivalents 43,407 42,526 41,494 41,348 CRA Sustainable Development Strategy Information on the CRA Sustainable Development Strategy is available on canada.ca. ...

Some highlights from the Federal Budget 2023 include: The Grocery Rebate – an additional GST credit payment equivalent to twice the eligible amount for January 2023. ...