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Previous page: Audited Financial Statements – Agency Activities- Statement of Financial Position – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Net Liabilities – Agency Activities Audited Financial Statements – Agency Activities Statement of Operations – Agency Activities for the year ended March 31 (in thousands of dollars) 2006 2005 EXPENSES (Note 9) Reporting compliance 1,313,366 1,155,956 Assessment of returns and payment processing 943,844 892,870 Filing and remittance compliance 882,871 813,759 Client assistance 397,385 391,935 Appeals 161,742 140,946 Benefit programs 161,477 149,189 TOTAL EXPENSES 3,860,685 3,544,655 NON-TAX REVENUE (Note 10) Reporting compliance 40,457 34,329 Assessment of returns and payment processing 91,205 68,316 Filing and remittance compliance 132,968 123,198 Client assistance 29,666 26,409 Appeals 11,996 10,670 Benefit programs 12,437 7,369 TOTAL NON-TAX REVENUE 318,729 270,291 NET COST OF OPERATIONS 3,541,956 3,274,364 The accompanying notes are an integral part of these financial statements. Audited Previous page: Audited Financial Statements – Agency Activities- Statement of Financial Position – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Net Liabilities – Agency Activities Date modified: 2006-11-23 ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 11. ... Board of Management Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 12. ... consumer information campaign – 335 131,403 127,508 Audited Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 11. ...

Part II – T3D, Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP 6. ... Part IV – T3S, Supplementary Unemployment Benefit Plan Income Tax Return 10. ... Part VI – T3F, Investments Prescribed to be Qualified Information Return 17. ...

PPA = [A × 65%] – [A × 5% × B/D] – [A × 10% × C/D] Where: A = Salary base B = Number of 2013 calendar days in the tax year C = Number of days after 2013 in the tax year D = Number of days in the tax year Legislative reference Income Tax Regulations Subsection 2900(4) Calculation of the prescribed proxy amount 4.0 Salary base The salary base is an amount used to calculate the prescribed proxy amount (PPA). ... The formula to determine the maximum amount that a claimant can include in the salary base for a specified employee for the year, in other words for the second limit mentioned above, is: 2.5 × A × (B ÷ 365) In this formula: A is the YMPE for the calendar year in which the tax year ends. ... For an example of the overall cap calculation, please refer to Part 5, Section B – Prescribed proxy amount (PPA) of the T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim. ...

Exhibit 7: Developments planned for 2005-2006 to 2007-2008 Under development Tax Services Responding to correspondence related to General and Business Enquiries Proposed standard – tbd Processing excise – Other levies returns (follow-up required – based on information in draft Compendium, but not submitted in CBP branch material) Proposed standard – tbd Charities – Response to written enquiries Proposed standard – within 4 months Target – 90% Charities – Processing of applications for charitable registration Proposed standard – within 4 months of receipt of completed application Target – 90% Responding to enquiries regarding GST/HST rulings – telephone and written enquiries Proposed standards are: response within 1 working day for telephone enquiries and 45 working days for written enquiries Change My Return – via “My Account” Proposed standard – tbd Benefits 1 Canada Child Tax Benefit (CCTB) telephone service Development in 2005-2006 with implementation planned in 2006-2007 1 In last year’s Corporate Business Plan, we had indicated that we were developing a service standard to cover the processing of Disability Tax Credit claims. ... Processing T2 corporation income tax returns 75% in 50 days 75% in 50 days 90% in 90 days 90% in 90 days Tax Services – Review Claims – SR&ED tax incentives 31. ... Refundable claims – unaudited 60 days 90% Previous target 100% 36. Refundable claims – audited 120 days 90% Previous target 100% Benefits 37. ...

Part 2 – Identifying the film or video production Line 301 – Title of production Enter the title of the accredited production as shown on the Accreditation Certificate issued by CAVCO. ... Total Canadian labour expenditures – Amount C Enter the total of amount A and line 611. ... Subtotal – Amount D Enter the total of lines 612 to 615. Line 618 – Qualified Canadian labour expenditure Enter the difference between amount D and amount C. ...

Part 2 – Identifying the film or video production Line 301 – Title of production Enter the title of the accredited production as shown on the Accreditation Certificate issued by CAVCO. ... Total Canadian labour expenditures – Amount C Enter the total of amount A and line 611. ... Subtotal – Amount D Enter the total of lines 612 to 615. Line 618 – Qualified Canadian labour expenditure Enter the difference between amount D and amount C. ...

For more information on taxable capital, please refer to Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations. ... See Part 11 of Schedule T2SCH31, Investment Tax Credit – Corporations. ...

Reasons 2 and 3 – Re-work or destruction of tobacco products s 181 18. ... Reason 6 – Imported bulk spirits returned to spirits licensee ss 185(1) 27. ... Reason 11 – Other reason Refund on destroyed imported manufactured tobacco – duty free shop licensees s 181.1 38. ...

Previous page: Audited Financial Statements – Agency Activities- Statement of Net Liabilities – Agency Activities Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities Audited Financial Statements – Agency Activities Statement of Cash Flow – Agency Activities for the year ended March 31 (in thousands of dollars) 2006 2005 Operating activities Net cost of operations 3,541,956 3,274,364 Items not affecting cash Amortization of capital assets (53,603) (43,585) Net loss on disposal/write-off of capital assets (8,158) (789) Services received without charge from other government agencies and departments (Note 11) (475,458) (427,570) Change in financial assets other than Due from the Consolidated Revenue Fund (106,734) 83,484 Change in other assets (156) 1,466 Change in liabilities other than lease obligations for capital assets (46,987) (194,107) Cash used by operating activities 2,850,860 2,693,263 Investing activities Acquisition of capital assets funded by current year appropriations 99,111 114,184 Acquisition of capital assets not funded by current year appropriations 4,375 (1,907) Change in lease obligations for capital assets (1,904) 2,806 Proceeds from disposal of capital assets (128) (26) Cash used by investing activities 101,454 115,057 Net cash provided by the Government of Canada 2,952,314 2,808,320 The accompanying notes are an integral part of these financial statements. Audited Previous page: Audited Financial Statements – Agency Activities- Statement of Net Liabilities – Agency Activities Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities Date modified: 2006-11-23 ...