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The CRA is committed to providing a healthy, safe and violence-free workplace, which respects the requirements outlined in the Canada Labour Code (CLC), Part II, and Canada Occupational Health and Safety Regulations (COHSR) – Part XX – Violence Prevention in the Work Place. ... Designated "Protected" Information and Assets – Information that lies outside the national interest, but is nevertheless sensitive (for example, taxpayer information and personal data). ... For more information, go to Security Risk Management – Information Technology Threat and Risk Assessments Policy. 4.8.7 Security of software Software installed on laptops is not to be copied. ...

If a person knowingly or under circumstances amounting to gross negligence makes, — or participates in, assents to or acquiesces in, the making of — a false statement or omission on a return required to be filed, or fails to file a return, a new penalty may apply. ... For all other trusts (resident – and non-resident), including listed trusts, a T3 Return is required to be filed for taxation years in which the trust: has tax payable is requested to file is a deemed resident trust is resident in Canada and has either disposed of, or is deemed to have disposed of, a capital property or has a taxable capital gain (for example, a principal residence, or shares in the capital stock of a corporation) is a non-resident throughout the year, and has a taxable capital gain (other than from an excluded disposition described in subsection 150(5) of the Income Tax Act) or has disposed of taxable Canadian property (other than from an excluded disposition) holds property that is subject to subsection 75(2) of the Income Tax Act has provided a benefit of more than $100 to a beneficiary for upkeep, maintenance, or taxes for property maintained for the beneficiary’s use (for more information, see "Line 22 – Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary" on page 34 T4013 T3 Trust Guide 2023), or receives from the trust property any income, gain, or profit that is allocated to one or more beneficiaries, and the trust has: total income from all sources of more than $500 income of more than $100 allocated to any single beneficiary made a distribution of capital to one or more beneficiaries allocated any portion of the income to a non-resident beneficiary 2.2. ...

Update May 10, 2022 ¶1.4 has been revised with an editorial change, which added “or as” before the phrase “a scholarship […]” for better readability. ¶1.12 has been revised in Step 2 to refer to the term “contract of enterprise or for services” as defined in the Civil Code of Quebec. ... It has also been revised to add the word “first” to what is now the second sentence and to change the reference to paragraph 56(1)(n) to a reference to subparagraph 56(1)(n)(i). ¶1.69.1 has been added to include information on the basic scholarship exemption – which corresponds to paragraph 56(3)(c), the third component of the scholarship exemption – and clarifies that it can be applied in situations when the total exemption computed under paragraph 56(3)(a) and paragraph 56(3)(b) is less than the total of all amounts used in computing income under subparagraph 56(1)(n)(i). ¶1.72 has been revised to add the clarifying wording “for deduction in the year the grant is received” at the end of the fifth sentence. ¶1.75 has been revised to change the wording order so that the art production grant exemption is referenced prior to the reference to the basic scholarship exemption in the parenthetical comment in the first sentence. ¶1.77 has been revised to replace the cross-reference to the Line 13000 webpage with a reference to Guide P105, Students and Income Tax. ¶1.78 has been revised to clarify that it is only when gifts of property are made by an artist or writer to certain donees that the special tax rules discussed in this Chapter apply. ¶1.80 has been revised to move the cross-reference to Income Tax Folio S7-F1-C1 to the beginning of the final sentence in the paragraph. ¶1.81 has been revised to add clarifying wording that specifies that a discussion of how the rules “apply on death” is beyond the scope of the Chapter ¶1.83 has been revised to clarify that it is the amount of an individual’s total gifts that is used to calculate their donation tax credit and that an individual’s total gifts are based on the total of the individual’s total charitable gifts, total cultural gifts, and total ecological gifts. ...

There are different types of taxes – for example, property taxes are municipal, income tax is federal and there is sales tax on purchases that is both provincial and federal. ... And, if you sign up for direct deposit, you’ll get your money the day that it is issued – no waiting for a cheque in the mail! ... Auto-fill my return – is a secure CRA service that automatically fills in parts of your return, making it easier to do your taxes and helping prevent mistakes Direct deposit – is a fast, reliable, and secure way for individuals to get payments from the CRA on time in the event of an emergency or unforeseen circumstances. ...

It typically includes provincial and territorial taxes, as the CRA administers these for all provinces and territories except Quebec, which has its own tax administration – Revenu Québec; and Alberta, which administers its own corporation tax. ... At the Government of Canada level, work has been underway over the past several months to strengthen Service Canada’s governance and leadership role in this space – the CRA has been actively engaged in these discussions and is continuing to seek opportunities to deepen its collaboration with Service Canada. ... In addition, the Progress Tracker service is also available within the My Business Account portal and tracks the status of various business-related requests including T2 Returns/Reassessments and Goods and Services Tax / Harmonized Sales Tax (GST/HST) Returns/Reassessments. ...

CAROUSEL / MISSING TRADER SCHEMES In a carousel scheme, a fake supply chain is created by a group of GST/HST registrants who work in collusion. ... Carousel / missing trader schemes have been a problem within other value-added tax jurisdictions and have become an issue in Canada in recent years. ... See pages 127 and 128 of the Departmental Results Report for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Budgetary financial information (dollars) 2015-2016 planned spending Footnote 2 2016-2017 planned spending Footnote 2 2017-2018 planned spending Footnote 2 590,150,971 578,374,697 579,687,956 Human resources (full-time equivalents) 2015-2016 2016-2017 2017-2018 6,068 5,931 5,930 Performance measurements Expected results: Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment on the individuals, small and medium businesses and non-residents Indicators Targets Date to be achieved Change rate for SME audits – income tax (percentage of risk-assessed audit activities that result in detecting non-compliance) 75% March 2016 The underground economy Individuals or businesses that deliberately under-report or fail to report sales or income to avoid paying taxes are participating in the underground economy (UE). ... In addressing underground activity in the SME population, the CRA will: Implement the three-year strategy " Reducing Participation in the Underground Economy " announced by the Minister of National Revenue in November 2014. ...

Budgetary financial information (dollars) 2015-2016 planned spending Footnote 2 2016-2017 planned spending Footnote 2 2017-2018 planned spending Footnote 2 590,150,971 578,374,697 579,687,956 Human resources (full-time equivalents) 2015-2016 2016-2017 2017-2018 6,068 5,931 5,930 Performance measurements Expected results: Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment on the individuals, small and medium businesses and non-residents Indicators Targets Date to be achieved Change rate for SME audits – income tax (percentage of risk-assessed audit activities that result in detecting non-compliance) 75% March 2016 The underground economy Individuals or businesses that deliberately under-report or fail to report sales or income to avoid paying taxes are participating in the underground economy (UE). ... In addressing underground activity in the SME population, the CRA will: Implement the three-year strategy " Reducing Participation in the Underground Economy " announced by the Minister of National Revenue in November 2014. ...

Of the nine current processing centres, four – in Winnipeg, Sudbury, Jonquière, and Summerside – will eventually specialize exclusively in tax return processing and will grow in size. ...

Of the nine current processing centres, four – in Winnipeg, Sudbury, Jonquière, and Summerside – will eventually specialize exclusively in tax return processing and will grow in size. ...