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Human Resources Branch (HR), Finance & Administration Branch (F&A), and Public Affairs Branch (PAB) each have specific responsibility for shaping, maintaining and communicating CRA policies, procedures and guidelines that govern the Agency's V&E framework. ...

Return to footnote_ftn2 referrer Footnote_ftn3 2009 T1 Suspicious Activities Pilot Project – Report, November 2009. ...

Return to footnote2 referrer Footnote 3 The variance between planned spending from 2014-15 to 2016-17 is mainly the result of the recovery of costs related to the parts of CPP & EI legislation that CRA administers. ...

See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. 3. ...

The parent company may, however, be found to have a PE if the premises belonging to the subsidiary company are used by the parent company and the premises constitute a fixed place of business through which the parent carries on its own business – that is, that the elements identified above are satisfied. ...

Paragraph 247(4)(c) of the Act states that taxpayers must provide “the records or documents described in paragraphs (a) and (b) to the Minister within 3 months after service [...] of a written request therefor.” ...

See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. 3. ...

They are an integral part of a broader compliance strategy – they need to be considered as part of a variety of compliance actions that tax administrations and governments take in order to encourage all taxpayers to meet their obligations Footnote 1. ...

See pages 106-107 for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Further information For all technical publications related to the Excise Act, 2001 and its regulations, go to Excise Act, 2001 – Technical Information. ...