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Secure Online Services (SOLS) Phase 2: Focus Testing CRA's Next Secure Online Services for Individual Taxpayers and Benefit Recipients Prepared for the: Canada Revenue Agency March, 2014 Contract Number: 46558-144267/001/CY Contract Award Date: March 27, 2013 Project Cost: $52,902.09 (HST included) POR Number: 063-12 Prepared by: Phoenix SPI For further information: Media Relations Canada Revenue Agency 4th Floor – 555 MacKenzie Avenue Ottawa, ON K1A 0L5 Media.relations@cra-arc.gc.ca Executive Summary Phoenix SPI was commissioned by the Canada Revenue Agency (CRA) to undertake qualitative research related to potential new secure online services for taxpayers that would be available through the CRA Web site. ...

Table of contents Introduction Payment obligations Payment arrangements Interest and penalty provisions Legal action to collect Collection restrictions Detention of and lien on imported or exported goods (Section 97.25 CA) Objections and appeals Special collection provisions > Collection in jeopardy Property transfers Amounts owing by estates of deceased persons Confidentiality Our service commitment Comments Introduction This information circular gives you a general overview of the Customs collections policies of the Canada Revenue Agency (CRA) for individuals, businesses, and organizations that owe money to the Crown relative to goods imported into Canada. ...

Legal action to collect If you do not pay an amount voluntarily and you have the ability to pay, we may take legal action to obtain judgment or Federal Court certification and: recover amounts from any benefits or other applicable credits you may receive from ESDC; recover from credits the Crown may owe you such as income tax refunds and/or goods and services tax (GST) / harmonized sales tax (HST) credits; garnish income sources and/or bank accounts; or use any other means under any applicable statutes or laws to collect an amount owing. ...

Substantial renovation = new construction 23. If the building has been substantially renovated, the unit is treated for GST/HST purposes in the same manner as a newly constructed residential complex. ...

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 Table of Contents Dues in respect of employment Payments by unions or associations Non-profit organizations established primarily for the benefit of organized labour Dues in respect of employment 1. ...

DATE OF ISSUE May 18, 1999 SUBJECT Definition of "Vocational School" in Section 1 of Part III of Schedule V to The Excise Tax Act (ETA) LEGISLATIVE REFERENCE(S) Section 1 of Part III of Schedule V to the ETA NATIONAL CODING SYSTEM FILE NUMBER(s) 11915-1 & 11915-7-2 EFFECTIVE DATE Effective for supplies made after 1996 TEXT Issue and Decision This Policy Statement sets out the Department's position for identifying whether an organization qualifies as a vocational school for purposes of the ETA. ...

NATIONAL CODING SYSTEM FILE NUMBER(S) 11585-0, 11585-35, 11783-2 / ss.183(3), 183(10) EFFECTIVE DATE 183(3)- Supplies made after 1992 183(10)- Supplies made after April 23, 1996 and supplies made on or before April 23, 1996 unless no amount was charged or collected as tax or before April 23,1996, the Minister received an application under subsection 261(1) for a rebate of that amount. ...

Basically, registrants indicate on their invoices that tax at the rate of 7 % was charged on the sale of listed products. ...

The label also describes the product as " wheat cracker snacks" and "oven baked with wheat like a cracker". ...

For additional information on government funding refer to guide RC4081, GST/HST Information for Non-Profit Organizations, which includes form GST523-1, Non-profit organizations – Government Funding, and instructions on calculating the government funding percentage. ...