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Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Financial Statements Discussion and Analysis – Administered Activities Introduction The Financial Statements – Administered Activities reflect the total assets and liabilities, tax and non-tax revenues, expenses and recoveries, and cash flows administered by the Canada Revenue Agency on behalf of the Government of Canada, provinces, territories, First Nations, and other government organizations. ... Income Tax Revenues – Personal and Trust Personal Income Tax revenues increased by $3.0 billion, or 6.5%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $838.6 million or 21.0%. ...

Dual tax rates – Example 1 Income earned in one province or territory Example Corp X earned all of its income in 2016 from its permanent establishment in Saskatchewan. ... Corp X calculates its Saskatchewan rate tax payable as follows: Taxable income $90,000 Minus: Amount taxed at lower rate (least of lines 400, 405, 410, and 427 from the T2 return in the small business deduction calculation) − 78,000 Amount taxed at higher rate = $12,000 Calculation of Saskatchewan tax payable: Taxes payable at the lower rate: $78,000 × 2% $1,560 Plus: Taxes payable at the higher rate: $12,000 × 12% + 1,440 Saskatchewan tax payable = $3,000 Forms and publications T2 Corporation Income Tax Return Date modified: 2017-04-20 ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a ─ FEDS for All Returns ─ 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income ─ 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income ─ 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income ─ 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income ─ 2014 tax year Table 2 ─ FEDS for All Returns, by Age ─ 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts ─ 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year CSV format (raw data, with single row header) Table 1a ─ FEDS for All Returns – 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income – 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income – 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income – 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income – 2014 tax year Table 2 ─ FEDS for All Returns, by Age – 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts – 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Date modified: 2017-02-21 ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 11. ... The estimated costs for significant services provided without charge include: 2008 2007 (in thousands of dollars) Employer’s contribution to the health insurance plan and employee benefit plans – Treasury Board Secretariat (TBS) 154,143 158,610 Legal services – Justice Canada 50,761 46,800 Audit services – Office of the Auditor General of Canada 2,470 2,110 Workers’ compensation benefits – HRSDC 2,090 1,806 Payroll services – Public Works and Government Services Canada (PWGSC) 1,589 1,635 Accommodation – PWGSC [Footnote 1] – 225,335 211,053 436,296 [Footnote 1] Effective April 1, 2007, accommodations services are no longer received without charge from PWGSC. ...

Abbreviations – The following is a list of some of the abbreviations that we use in this guide: ABIL – Allowable business investment loss ACB – Adjusted cost base CCA – Capital cost allowance CNIL – Cumulative net investment loss FMV – Fair market value LPP – Listed personal property RFL – Restricted farm loss UCC – Undepreciated capital cost Adjusted cost base (ACB) – usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Calculation of recapture or terminal loss based on three different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2011-2015 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2016 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2016: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ...

Examples – Tax payable on non-resident contributions Example 1 Gemma is a 41-year-old Canadian resident. ... Since the tax is equal to 1% per month of the amount of non-resident contributions, the tax on her non-resident contributions was $150 ($2,500 × 1% × the 6 months from July to December 2013). ... Accordingly, Hassan had to pay $120 in tax based on his non-resident contribution ($3,000 × 1% × 4 months). ...

Audited Financial Statements – Administered Activities Previous page Next page Financial Statements Discussion and Analysis – Administered Activities Introduction The Financial Statements – Administered Activities reflect the total assets and liabilities, tax and non-tax revenues, expenses and recoveries, and cash flows administered by the Canada Revenue Agency on behalf of the Government of Canada, provinces, territories, First Nations, and other government organizations. ... Income Tax Revenues – Personal and Trust Personal Income Tax revenues increased by $255.8 million, or 0.5%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $3.1 billion or 64.7%. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page Oversight Beyond the broad oversight role of the Board of Management, the activities of the Canada Revenue Agency (CRA) are subject to rigorous oversight in the form of both internal and external audits and evaluations. ... Upcoming Audits and Evaluations External Audits (fall 2015 to fall 2016) Meeting the Information Technology Needs of Federal Organizations with Shared Services Canada (OAG audit of Shared Services Canada, CRA is an entity of interest only) – delayed to winter 2016 Departmental Progress in Implementing Sustainable Development Strategies (OAG audit of four departments and agencies reported by the Commissioner of the Environment and Sustainable Development) – delayed to winter 2016 Privacy and Portable Storage Devices (OPC audit of a number of federal departments and agencies) – winter 2016 Performance audit of the Tax Appeals Program (OAG) – fall 2016 Internal Audits and Program Evaluations (fall 2015 to fall 2016) Information extracted from source systems audit- fall 2015 Audit of Cyber Security – fall 2015 Tax Free Savings Account evaluation – spring 2016 Major project investment oversight process audit – spring 2016 e-Services – Individual compliance behaviour framework evaluation – spring / summer 2016 Employer Compliance Audit Evaluation – fall 2016 Previous page Next page Date modified: 2016-03-08 ...

Examples are as follows: 15 gram package/ 50g = 0.3 (This rounded up to the nearest whole number is 1 unit per package.) 50 gram package/ 50g = 1 (This is 1 unit per package.) 55 gram package/ 50g = 1.1 (This rounded up to the nearest whole number is 2 units per package.) ... The duty payable for 100 packages of each size would be as follows: Table 1 Size # of units per package Total units Duty rate/ uni t* Duty payable 15g 1 (100*1) = 100 $2.8925 $ 289.25 50g 1 (100*1) = 100 $2.8925 $ 289.25 55g 2 (100*2) = 200 $2.8925 $ 578.50 Total units and duty payable 400 units $1,157.00 * In this example, the duty rate of $2.8925 applies to stamped manufactured tobacco manufactured in Canada and imported stamped manufactured tobacco. ... For "Special Duty – Unstamped Canadian Manufactured Tobacco Exports < 1.5%", code line number 49582, the "Quantity" column remains in Kg. ...

Section A – Identification information Tax shelter Tax shelter's name and address – Enter the name and complete address of the tax shelter entity in the left block of Section A. ... Postal code – Enter the Canadian postal code. Country – Enter "CAN" or the appropriate three letter code from "Appendix B – Country codes" in the T4068, Guide for the Partnership Information Return (T5013 forms), for any other country. ... For a corporation, enter a " 0 " followed by the corporation's BN. ...