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Section 1 – Welcome Previous page Next page Minister Briefing Plan Day 1 – November 4, 2015 TIME EVENT 10:30 AM Swearing-in ceremony for new Ministers / Meet the Commissioner at Rideau Hall Day 2 BRIEFING TIME TOPIC 1 hour Welcome to the Agency Coffee with the Commissioner and Deputy Commissioner Discuss Minister's priorities Discuss Briefing Plan 1 hour Concierge services Office orientation and administrative decisions. 30 minutes Confidentiality and Protection of Taxpayer Information 1 hour Introduction to the CRA Agency Overview Day 3 BRIEFING TIME TOPIC 1 hour Service to Canadians 1 hour Compliance 30 minutes Safeguarding taxpayer information Day 4 BRIEFING TIME TOPIC 1 hour Expenditure Management Cycle and CRA Budget 1 hour Electoral commitments Day 5 BRIEFING TIME TOPIC 30 minutes Appeals 30 minutes Litigation 30 minutes Collections and debt management 30 minutes Corporate Branches 15 minutes Teleconference: Regional Heads 15 minutes Board Chair (briefing/arranged call) 15 minutes Taxpayers' Ombudsman (briefing/arranged call) Day 6 BRIEFING TIME TOPIC 30 minutes Agency Management Committee (AMC) Meeting 90 – 120 minutes Key Issues Previous page Next page Date modified: 2016-03-08 ...

Line 116 – Elected split-pension amount If the receiving spouse or common-law partner and the transferring spouse or common-law partner have jointly elected to split their pension income by completing Form T1032, Joint Election to Split Pension Income, the receiving spouse or common-law partner must enter on this line the elected split-pension amount from line G of Form T1032. ... Forms and publications General Income Tax and Benefit Package – Guide, Return, and Schedules Form T1032, Joint Election to Split Pension Income Related topics Pension income splitting Line 314 – Pension income amount Line 437 – Total income tax deducted Date modified: 2017-01-03 ...

Canada Revenue Agency – Unaudited Supplementary Financial Information Previous page Next page Financial Performance Information – Parliamentary Appropriations Introduction This section of the Annual Report to Parliament 2009-2010 provides the details of the Agency’s resource management performance for the purpose of reporting to Parliament on the use of appropriations in 2009-2010. ... Sources of Respendable and Non-Respendable Non-Tax Revenue Respendable Non-Tax Revenue Non-Respendable Non-Tax Revenue User Fees/External Fees User Fees Act – Advance Income Tax Ruling Fee Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee User Fees Act – Taxation Statistical Analyses and Data Processing Fee Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee User Fees Act – Access to Information Processing Fee Policy on Service Standards for External Fees – Access to Information Processing Fee Details on Project Spending Details on Transfer Payment Programs Children’s Special Allowance Payments (Statutory) Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory) Reconciliation to the Statement of Operations Performance Summary 2009-2010 (in thousands of dollars) 2008-2009 Actual [Footnote 1] Main Estimates Planned Spending Total Authorities Actual Strategic Outcome: Taxpayers meet their obligations and Canada’s revenue base is protected Taxpayer and Business Assistance [Footnote 2] 483,467 690,626 690,626 542,727 531,371 Assessment of Returns and Payment Processing [Footnote 3] 645,529 587,917 587,917 728,359 690,835 Accounts Receivable and Returns Compliance [Footnote 4] 497,808 429,712 429,712 533,979 529,982 Reporting Compliance 1,037,944 922,077 922,077 1,129,081 1,092,367 Appeals 132,605 126,895 126,895 149,799 148,009 Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments Benefit Programs [Footnote 5] 341,843 331,566 331,566 342,634 342,440 The following Program Activity supports all strategic outcomes within the organization Internal Services [Footnote 1] 1,057,515 1,295,854 1,295,854 1,156,451 1,068,803 Strategic Outcome: Taxpayers and benefit recipients receive an independent and impartial review of their service-related complaints Taxpayers’ Ombudsman [Footnote 1] 1,945 3,328 3,328 3,130 2,741 Total 4,198,656 4,387,974 4,387,974 4,586,160 4,406,548 Less: Non-Tax Revenues Respendable Revenue –Pursuant to Section 60 of the Canada Revenue Agency Act 219,585 204,803 204,803 213,920 213,920 Non-Respendable Revenue 51,074 N/A 54,183 N/A 55,676 Plus: Cost of services received without charge 250,314 N/A 259,782 N/A 269,188 Net Cost of Agency 4,178,311 N/A 4,388,770 N/A 4,406,140 Note: Numbers may not add due to rounding [Footnote 1] Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity Internal Services are displayed separately from other program activities; they are no longer distributed among the remaining program activities. 2008-2009 Actuals have been restated to more accurately reflect the total spending attributable to each Program Activity and to provide a better comparison of spending information by Program Activity between fiscal years. ... Voted and Statutory Items (in thousands of dollars) 2007-2008 2008-2009 2009-2010 Truncated Vote or Statutory Authority Wording Actual Actual Main Estimates Actual 1 Program expenditures and recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Act 3,023,433 3,154,525 3,114,391 3,297,434 (S) Minister of National Revenue – Salary and motor car allowance 71 76 78 78 (S) Spending of revenues received through the conduct of its operations pursuant to Section 60 of the Canada Revenue Agency Act 171,763 219,585 204,803 213,920 (S) Contributions to employee benefit plans 402,012 419,900 413,423 469,401 (S) Children’s Special Allowance payments 208,163 211,848 221,000 215,264 (S) Payments to private collection agencies pursuant to section 17.1 of the Financial Administration Act 12,431 9,067 5,279 3,286 (S) Payments under the Energy Costs Assistance Measures Act 992 489 13 (S) Statutory disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 603,602 180,495 429,000 205,545 (S) Spending of proceeds from the disposal of Surplus Crown Assets 126 785 111 (S) Court Awards 366 1,886 1,496 Total Agency 4,422,959 4,198,656 4,387,974 4,406,548 Authorities approved after tabled Main Estimates The following table details the authorities approved for the Agency after the Main Estimates and reconciles with the Total Authorities shown on. ...

International and Large Business Income Tax Audit and Examination Privacy impact assessment (PIA) summary – International and Large Business Directorate, International, Large Business and Investigations Branch Overview & PIA initiation Government institution Canada Revenue Agency Government official responsible for the PIA Ted Gallivan Assistant Commissioner, International, Large Business and Investigations Branch Head of the government institution or delegate for section 10 of the Privacy Act Marie-Claude Juneau ATIP Co-ordinator Name of the program or activity of the government institution Reporting compliance- International and Large Business Audit Program Description of the class of record and personal information bank Standard or institution-specific class of record: International and Large Business Income Tax Audits and Examination Class of record (CRA ILBIB 415)- formerly (CRA CPB 415) Standard or institution specific personal information bank: Tax Avoidance Cases (CRA PPU 035) Legal authority for program or activity Income Tax Act (ITA) Subsection 220 (1) of the ITA ‒ Authority for the minister of national revenue to administer and enforce the ITA Excise Tax Act (ETA) Subsection 275(1) of the ETA ‒ Authority for the minister of national revenue to administer and enforce the ETA Collection of personal information and third-party penalties Section 231.1 of the ITA ‒ Authority to audit under the ITA and to examine documents and property of a taxpayer Section 231.2 of the ITA ‒ Authority to issue a requirement to provide documents or information Section 231.6 of the ITA ‒ Authority to issue a requirement to provide foreign-based information or documents Section 231.7 of the ITA ‒ Authority for a court order complying a person to provide information or documents sought under sections 231.1 and 231.2 of the ITA Section 237.1 of the ITA – Tax shelter provisions Section 233.3 of the ITA – Foreign reporting provisions Section 237.3 of the ITA – Reportable transaction provisions Section 244.2 of the ITA – Electronic funds transfer provisions Sections 163.2 of the ITA and 285.1 of the ETA – Third-party penalty provisions—misrepresentation of a tax matter by a third party (promoters who market and sell abusive tax shelter arrangements) Subsection 85(1), 85(2), and 97(2) of the ITA – Disposition of property by a taxpayer or partnership to a taxable or non-taxable Canadian corporation Canada Revenue Agency Act Section 61 of the Canada Revenue Agency Act – This lets the Canada Revenue Agency enter into contracts, agreements, and other arrangements with governments, public or private organizations and agencies, and any person in the name of Her Majesty in Right of Canada and in the Agency’s name. ... Risk to privacy: No Details: N/A Use of surveillance – This includes surveillance technologies such as audio and video recording devices, thermal imaging, recognition devices, radio frequency identification, secret surveillance/interception, computer-aided monitoring—including audit trails and satellite surveillance. Risk to privacy: No Details: N/A Use of automated personal information analysis, personal information matching, and knowledge discovery techniques – For the purposes of the directive on privacy impact assessments, government institutions are to identify activities that involve the use of automated technology to analyze, create, compare, identify, or extract personal information elements. ...

EDN34 Notice to all Tobacco Manufacturers – Prescribed Brands of Tobacco Products October 2013 The purpose of this notice is to outline the Canada Revenue Agency’s (CRA) procedure for submitting brand names for inclusion in the Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes and the Regulations Relieving Special Duty on Certain Tobacco Products (the Regulations). ... Submissions and all accompanying documentation should be sent to: Excise Duties and Taxes Division – Excise Duty Operations – Tobacco Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency 320 Queen Street Ottawa ON K1A 0L5 All technical publications related to the Excise Act, 2001 and its regulations are available on the CRA Web site at www.cra.gc.ca/exciseduty, under the title "Excise Act, 2001 – Technical Information". ...

Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits GST/HST Info Sheet GI-165 April 2013 A harmonized sales tax (HST) came into effect in Prince Edward Island (P.E.I.) effective April 1, 2013. ... The total amount reported for its 2014 fiscal year would be $8,100 [($600 × 3) + ($700 × 9)]. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Information for Canadian Small Businesses: Chapter 2 – Setting up your business On this page… Chapter 2 – Setting up your business Sole proprietorship Partnership Corporation Corporation's debts Business Number Your first step to doing business with the CRA Are you doing business in Quebec Do you need a BN? ... The common program account identifiers are as follows: RT – GST/HST RP – payroll deductions RC – corporation income tax RM – import/export A program account number has three parts – a business number, a program identifier, and a reference number. ... For information on how to make payroll deductions, see Chapter 5 – Payroll deductions and remittances. ...

Example – How to report support payments on your tax return Diane and Gene recently divorced. ... Example – How to report support payments on your tax return Roger and Mary separated on September 1, 2016. ... When filing his 2016 tax return, Roger could deduct either: the support he paid ($300 × 4 months = $1,200) the spouse or common-law partner amount for Mary (line 303 of Schedule 1) Since Mary had no other income, Roger would be entitled to the full spouse or common-law partner amount. ...

NETFILE – Overview Overview Eligibility Certified software for the 2017 NETFILE program After you have filed your return using NETFILE The NETFILE program will be open for transmissions on February 20, 2017 until January 19, 2018, for the electronic filing of your 2013, 2014, 2015 and 2016 personal income tax and benefit return. ... Guides and help Individual tax enquiries NETFILE – Hours of service NETFILE – Frequently asked questions Related services and information My Account Make a payment to the Canada Revenue Agency How long should you keep your income tax records? ...

Centres of Expertise – Film Industry We have three Centres of Expertise that provide specialized service to non-residents in the film and television industry. ... Contact us For services performed in British Columbia, Alberta, Saskatchewan, and Manitoba: Vancouver Tax Services Office (VTSO) Regular mail Canada Revenue Agency – International Waivers PO Box 470 STN Main Surrey BC V3T 5B7 Certified /registered mail Pacific International Waivers Centre of Expertise- VTSO C/O International Waiver Program – Sec 445-15 9755 King George Boulevard Surrey BC V3T 5E1 Fax: 604-691-4067 For services performed in Ontario, Nunavut, the Northwest Territories, and the Yukon Territory: Regular mail Canada Revenue Agency – International Waivers P.O. Box 9807 Ottawa ON K1G 4A5 Certified/registered mail Ontario Centre of Expertise- IOTSO C/O International Waivers 2204 Walkley Road Ottawa ON K1A 1A8 Fax: (613) 952-0730 For services performed in Quebec, Prince Edward Island, New Brunswick, Nova Scotia, and Newfoundland and Labrador: Regular/certified/registered Mail Montréal Tax Services Office Non-resident services section 305 René Lévesque Boulevard West, 7th floor Montréal QC H2Z 1A6 Fax: 514-496-4574 For employers applying for Non-resident employer certification application: Completed RC473, Application for Non-Resident Employer Certification applications should be sent to the Pacific International Waivers Centre of Expertise located in the Vancouver Tax Services Office at: Regular mail Canada Revenue Agency – International Waivers PO Box 470 STN Main Surrey BC V3T 5B7 Certified / registered mail Pacific International Waivers Centre of Expertise- VTSO C/O International Waiver Program – Sec 445-15 9755 King George Boulevard Surrey BC V3T 5E1 Date modified: 2016-04-11 ...