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"Registered " and "RRSP/RRIF" The terms "registered", "RRSP" and "RRIF" are not acceptable in these documents. ... Insurer Application, Policy (including all riders & schedules) & RSP Endorsement Trustee Application and Declaration of Trust Depositary Application and Plan Terms or Terms & Conditions Administrative Requirements Application Form Must contain the name, address, SIN, DOB of the annuitant and the individual contract number. ... Insurer Application, Policy (including all riders & schedules) & RIF Endorsement. ...

More information is available in the following GST/HST Info Sheets: GI-057, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Memberships; GI-058, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Admissions. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

Previous page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 1 Comparison of Planned to Actual Spending (including FTE) Next page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 3 Voted and Statutory Items Unaudited Supplementary Financial Information Financial Performance Tables Table 2 Use of Resources by Program Activity 2005-2006 (Budgetary in thousands of dollars) Program Activity Operating Voted Grants & Contributions Subtotal: Gross Voted Expenditures Statutory Grants and Contributions Total Gross Expenditures Less: Respendable Revenues 1 Total Net Expenditures Client Assistance Main Estimates 329,501 – 329,501 – 329,501 12,721 316,780 Planned Spending 374,275 – 374,275 – 374,275 13,462 360,813 Total Authorities 351,690 – 351,690 – 351,690 13,434 338,256 Actual Spending 345,406 – 345,406 – 345,406 13,434 331,972 Assessment of Returns and Payment Processing 2 Main Estimates 648,229 115,000 763,229 – 763,229 28,250 734,979 Planned Spending 728,745 148,726 877,471 – 877,471 29,738 847,733 Total Authorities 735,863 148,726 884,589 – 884,589 30,500 854,089 Actual Spending 710,430 131,403 841,833 – 841,833 30,500 811,333 Filing and Remittance Compliance Main Estimates 653,936 – 653,936 – 653,936 85,698 568,238 Planned Spending 745,747 – 745,747 – 745,747 87,469 658,278 Total Authorities 757,241 – 757,241 – 757,241 91,135 666,106 Actual Spending 743,038 – 743,038 – 743,038 91,135 651,903 Reporting Compliance Main Estimates 1,033,296 – 1,033,296 – 1,033,296 11,162 1,022,134 Planned Spending 1,169,767 – 1,169,767 – 1,169,767 12,154 1,157,613 Total Authorities 1,157,994 – 1,157,994 – 1,157,994 9,349 1,148,645 Actual Spending 1,130,195 – 1,130,195 – 1,130,195 9,349 1,120,846 Appeals Main Estimates 116,529 – 116,529 – 116,529 8,115 108,414 Planned Spending 127,248 – 127,248 – 127,248 8,211 119,037 Total Authorities 137,562 – 137,562 – 137,562 7,081 130,481 Actual Spending 128,939 – 128,939 – 128,939 7,081 121,858 Benefit Programs 3 Main Estimates 113,532 – 113,532 167,000 280,532 2,181 278,351 Planned Spending 132,033 – 132,033 177,000 309,033 2,340 306,693 Total Authorities 4 148,852 – 148,852 527,265 676,117 1,875 674,242 Actual Spending 4 144,112 – 144,112 527,265 671,377 1,875 669,502 Total Main Estimates 2,895,023 115,000 3,010,023 167,000 3,177,023 148,127 3,028,896 Total Planned Spending 3,277,815 148,726 3,426,541 177,000 3,603,541 153,374 3,450,167 Total Authorities 3,289,202 148,726 3,437,928 527,265 3,965,193 153,374 3,811,819 Total Actual Spending 3,202,120 131,403 3,333,523 527,265 3,860,788 153,374 3,707,414 1 Includes Revenues Credited to Vote 1, i.e. related to the administration of work for Canada Pension Plan and Employment Insurance. 2 Includes payment to the Ministère du Revenu du Quebec in respect of the joint administration costs of Federal and Provincial sales taxes. 3 Includes the Children's Special Allowance (CSA) payments. 4 Includes the Energy Costs Assistance Measures expenses. ...

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 Access to Information Act Schedule – Access to Information Act Statistical report – interpretation and explanation Operational environment Policies, guidelines, and procedures Collaboration with oversight bodies Public reporting Complaints and investigations Conclusion Appendix A- Statistical Report on the Access to Information Act 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. ... View larger image Schedule – Access to Information Act Officers authorized to perform the powers, duties, and functions given to the Minister of National Revenue as head of a government institution under the provisions of the Access to Information Act and its regulations. ... Indeed, at the end of 2011-2012, the ATIP Directorate had eliminated 100% of its pre-April 2010 inventory and 92.4 % of the inventory it carried forward from the previous fiscal year. ...

She calculates the business part of these expenses as follows: (2,500km ÷ 20,000 km) × $3,700 in operating expenses = $462.50. ... She calculates the deductible part of her allowable expenses using the formula: Area used for business ÷ Total area of the home x Total expenses The calculation is as follows: (20 ÷ 120 metres) × $6,000 in household expenses = $1,000 Sonia can deduct $1,000 of her household expenses as business-use-of-home expenses. ... The calculation of his home expenses is as follows: (10 ÷ 24 hours) × (35 ÷ 100 metres) × $5,800 expenses = $845.83 The daycare only operates 5 days a week, so James has to do another calculation. $845.83 × (5 ÷ 7 days) = $604.16 James can deduct $604.16 of his household expenses as business-use-of-home expenses. ...

The amount required as an instalment payment is the lesser of ¼ of the net tax for the current annual reporting period, or ¼ of the net tax for the previous reporting period. a) If I calculate my instalment payments based on the new rates and I underpay, will I be charged interest? ... Where a new housing rebate is available, the following formula will apply to determine the amount of the 2008 transitional rebate: A × [0.01 – (B/A ÷ 6)] where A = Total consideration paid for the residential complex B = Total amount of any available rebate such as the new housing rebate In the example above, the 2008 transitional rebate would be equal to $2,240, as follows: $350,000 × [0.01 – ($7,560/$350,000 ÷ 6)] = $350,000 × [0.01 – 0.0216 ÷ 6] = $350,000 × [0.01 – 0.0036] = $2,240 25. ... For example, if 10% of the individual's tax paid was at the rate of 7%, 30% was paid at the rate of 6% and 60% was paid at the rate of 5%, the maximum rebate amount will be: = $6,300 + (30% × $1,260) + (10% × $2,520) = $6,300 + $378 + $252 = $6,930 Note: the above amounts reflect the maximum rebate amount available for an owner-built home. ...

HST payable = $308,935.36 × 13% = $40,161.60 GST/HST new housing rebate in respect of the federal part of the HST = ($308,935.36 × 5%) x 36% = $5,560.84 Ontario new housing rebate = ($308,935.36 × 8%) × 75% = $18,536.12 Formula #2 Stated price net of rebates (SPNR) is more than $368,200 and not more than $424,850 (meaning that the consideration is more than $350,000 and not more than $400,000): Consideration = (SPNR + $28,350) ÷ 1.133 Example 2 The stated price net of rebates is $410,000 and all of the above conditions are satisfied. ... HST payable = $386,893.20 × 13% = $50,296.12 GST/HST new housing rebate in respect of the federal part of the HST = $6,300 × [($450,000- $386,893.20)] ÷ $100,000 = $3,975.73 Ontario new housing rebate = ($386,893.20 × 8%) × 75% = $23,213.59 Formula #3 Stated price net of rebates (SPNR) is more than $424,850 and not more than $484,500 (meaning that the consideration is more than $400,000 and not more than $450,000): Consideration = (SPNR + $52,350) ÷ 1.193 Example 3 The stated price net of rebates is $460,000 and all of the above conditions are satisfied. ... HST payable = $429,463.54 × 13% = $55,830.26 GST/HST new housing rebate in respect of the federal part of the HST = $6,300 × [($450,000- $429,463.54)] ÷ $100,000 = $1,293.80 Ontario new housing rebate = ($429,463.54 × 8%) × 75% = $24,000 (maximum) Formula #4 Stated price net of rebates (SPNR) is more than $484,500 (meaning that the consideration is more than $450,000): Consideration = (SPNR + $24,000) ÷ 1.13 Example 4 The stated price net of rebates is $700,000 and all of the above conditions are satisfied. ...

T3 ATH-IND Amateur Athlete Trust Income Tax Return Whats's new Corrections to the following tags: <T3ATH-IND> <NonResidentAmateurAthleteDistributionAmounts> </NonResidentAmateurAthleteDistributionAmounts> </T3ATH-IND > 2016- version 2- updated 2015-12-21 <Return> <T3ATH-IND> <TrustInformation> <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Originals = O- Amendments= A- Modifié = M- Cancel = C <TrustAccountNumber></TrustAccountNumber> Account Number- Required T + 8 numeric- Must correspond to the "Trust account number" assigned by the CRA <TrusteeName> <NameLine1Text></NameLine1Text> Name of Trustee- Required 30 alphanumeric- First 30 letters of the trustee’s name- Omit titles such as Mr., Mrs., etc. ... <PostalZipCode></PostalZipCode> Postal code Required- 10 alphanumeric- Canadian postal codes, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9  </AmateurAthleteAddress> <AmateurAthleteSIN></AmateurAthleteSIN>   Athlete’s Social Insurance Number     Required-9 numeric- When the Athlete has failed to provide a SIN, enter zeroes in the entire field.   </AmateurAthleteInformaton> <NonResidentAmateurAthleteDistributionAmounts> <BenefitAmount></BenefitAmount> Amounts distributed to, or for the benefit of, the non-resident athlete in the year-15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount <DeemedAmount></DeemedAmount> Amounts deemed to have been distributed to a non-resident athlete during the year-15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount-64% of the fair market value of the property held when the athlete died or the trust ceased to exist <TaxableAmount></TaxableAmount> Total amount taxable in the year (Line 270)-15 numeric characters, dollars and cents- Amounts distributed to, or for the benefit of, the non-resident athlete in the year plus Amounts deemed to have been distributed to a non-resident athlete during the year-If negative amounts are being reported, include the " – "indicator before the dollar amount </NonResidentAmateurAthleteDistributionAmounts> <NonResidentWithholdingTaxPayerRemittanceNumber></NonResidentWithholdingTaxPayerRemittanceNumber> Payer’s Remittance Number-9 alphanumeric <TrustReturnTaxSummary> <T otalAcquireCorporationShareTaxPayableAmount></T otalAcquireCorporationShareTaxPayableAmount> Tax under subsection 207.1(5) on agreements to acquire shares (Line 140)- 15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount <NonResidentAthleteDistributionTaxPayableAmount></NonResidentAthleteDistributionTaxPayableAmount> Part XII.2 tax (line 170)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalTrustTaxPayableAmount></TotalTrustTaxPayableAmount> Total tax payable (Line 190)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount- Tax under subsection 207.1(5) on agreements to acquire shares (Line 140) plus Part XII.2 tax (line 170) <TrustAccountPaidAmount></TrustAccountPaidAmount> Payments on account (Line 010)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TrustAccountBalanceAmount></TrustAccountBalanceAmount> Balance owing or refund (Line 090)- 15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount </TrustReturnTaxSummary> </T3ATH-IND> </Return> Date modified: 2016-01-04 ...

HST payable = $308,935.36 × 12% = $37,072.24 GST/HST new housing rebate in respect of the federal part of the HST = ($308,935.36 × 5%) × 36% = $5,560.84 B.C. new housing rebate = ($308,935.36 × 7%) × 71.43% = $15,447.08 Formula #2 Stated price net of rebates (SPNR) is more than $368,200 and not more than $481,500 (meaning that the consideration is more than $350,000 and not more than $450,000): Consideration = (SPNR + $28,350) ÷ 1.133 Example 2 The stated price net of rebates is $410,000 and all of the above conditions are satisfied. ... HST payable = $386,893.20 × 12% = $46,427.18 GST/HST new housing rebate in respect of the federal part of the HST = $6,300 × [($450,000- $386,893.20)] ÷ $100,000 = $3,975.73 B.C. new housing rebate = ($386,893.20 × 7%) × 71.43% = $19,345.05 Formula #3 Stated price net of rebates (SPNR) is more than $481,500 and not more than $561,750 (meaning that the consideration is more than $450,000 and not more than $525,000): Consideration = SPNR ÷ 1.07 Example 3 The stated price net of rebates is $500,000 and all of the above conditions are satisfied. ... HST payable = $467,289.72 × 12% = $56,074.77 GST/HST new housing rebate in respect of the federal part of the HST = $6,300 × [($450,000- $467,289.72)] ÷ $100,000 = $0 B.C. new housing rebate = ($467,289.72 × 7%) × 71.43% = $23,364.95 Formula #4 Stated price net of rebates (SPNR) is more than $561,750 (meaning that the consideration is more than $525,000): Consideration = (SPNR + $26,250) ÷ 1.12 Example 4 The stated price net of rebates is $700,000 and all of the above conditions are satisfied. ...

Section III: Supplementary Information- Financial Highlights Previous page Canada Revenue Agency Future-oriented Financial Statements – Agency Activities Future-oriented Statement of Financial Position – Agency Activities as at March 31 (in thousands of dollars) 2012 2013 ASSETS Financial assets Cash 89 89 Due from the Consolidated Revenue Fund 185,055 188,547 Accounts receivable and advances (Note 6) 7,292 7,442 192,436 196,078 Non-financial assets Prepaid expenses 1,352 1,379 Capital assets (Note 7) 443,728 435,830 445,080 437,209 TOTAL 637,516 633,287 LIABILITIES Accrued salaries 31,799 32,226 Accounts payable and accrued liabilities (Note 8) 167,676 171,030 Vacation pay and compensatory leave 183,203 185,663 Employee severance benefits (Note 9 c) 607,280 604,149 Other liabilities 2,621 2,620 992,579 995,688 EQUITY OF CANADA (355,063) (362,401) TOTAL 637,516 633,287 Contingent liabilities (Note 14) and contractual obligations (Note 15) The accompanying notes are an integral part of these future-oriented financial statements. ... Future-oriented Statement of Equity of Canada – Agency Activities for the year ended March 31 (in thousands of dollars) 2012 2013 Equity of Canada, beginning of year (275,386) (355,063) Net cost of operations (4,102,257) (3,888,448) Net cash to be provided by the Government of Canada 3,813,683 3,598,324 Services received without charge from other government agencies and departments (Note 12) 284,587 279,294 Transfer to Shared Services Canada (Note 13) (37,360)- Change in due from the Consolidated Revenue Fund (38,330) 3,492 EQUITY OF CANADA, END OF YEAR (355,063) (362,401) The accompanying notes are an integral part of these future-oriented financial statement. ... Notes to the Future-oriented Financial Statements – Agency Activities 1. ...