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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. ... For information on the requirements that must be met to qualify as a school authority, refer to GST/HST Memorandum 20-1, School Authorities – Elementary and Secondary Schools. ...

Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians, summarizes the CRA’s policy concerning the application of the GST/HST to supplies of property and services made to Indians, Indian bands and band-empowered entities. ... Go to the Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge webpage for technical enquiries, publications and forms, and regional office contact information. ...

The Summary has also been updated to remove the reference to the Video Series – Canadian students and income tax, in the second sentence of the fourth paragraph, as these videos are no longer available on the CRA website. ¶1.4.1 has been inserted to separately number the existing content that comprised the second paragraph in ¶1.4. ¶1.6 has been updated to refer to line number 32300 in the link for tuition, education, and textbook amounts. ... Form TL11B, Tuition and Enrolment Certificate – Flying School or Club, has been eliminated. ...

Ottawa: Her Majesty the Queen in Right of Canada, © 1995. Updated 2014-07-15 [viewed 2015-07-31; 09:51 EDT]. ... Ottawa: Her Majesty the Queen in Right of Canada, © 1995. Updated 2015-07-02 [viewed 2015-07-31; 10:27 EDT]. ...

The Assessment & Benefit Services Branch (ABSB) and Information Technology Branch (ITB) have joint responsibility for the project. ...

The second row indicates “$560- annually in GST/HST credit payments + $147 annually per child.” ... For an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities, see Note 3 xviii on parliamentary appropriations. ...

Footnote 1: Planned spending has been restated from the Canada Revenue Agency 2013-2014 Report on Plans and Priorities to distribute the real property accommodations funding (previously centralized in program 7 – internal services) to all applicable programs. ... See pages 106-107 of the Annual Report to Parliament for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Performance results Program/sub-programs Individual returns and payment processing Expected results Performance indicators Targets Results Individual taxfilers receive timely and accurate assessment notices Percentage of service standard targets that are met or mostly met relating to T1 individual and T3 trust return activities: Processing T1 individual income tax returns (electronic) within an average of two weeks of receipt (target: 100%) Processing T1 individual income tax returns (paper) within an average of four to six weeks (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of two weeks (electronic) (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of eight weeks (paper) (target: 100%) Processing T3 trust returns within four months (target: 95%) 100% 100% Percentage of individual (T1) returns processed accurately 98% 99.2% Percentage of individual (T1) returns received on time processed by mid-June 98% 99.8% Individuals file electronically Individual (T1) electronic filing rates 3 80% 80% Validation activities detect and address non-compliance by individuals with the reporting requirements of the acts Ratio of average dollar value assessed for targeted vs. random reviews Minimum ratio of 2:1 2.77:1 Program/sub-programs Business returns and payment processing Expected results Performance indicators Targets Results Business taxfilers receive timely and accurate assessment notices and payment processing Percentage of service standard targets that are met or mostly met relating to business tax filer (T2, GST/HST, excise and other levies) activities: Processing T2 corporation income tax returns (electronic) within 45 calendar days (target: 90%) Processing T2 corporation income tax returns (paper) within 90 calendar days (target: 90%) Processing GST/HST returns within 30 calendar days of receipt (target: 95%) Processing excise tax, excise duty, softwood lumber, and air traveller's security charge returns within 60 calendar days of receipt (target: 95%) 100% 100% Percentage of T2 returns processed accurately 98% 98.5% Payments to the Receiver General are processed on time Percentage of payments to the Receiver General that are deposited within 24 hours of receipt 96% 98.9% Footnote1: Includes goods and services tax administration in Quebec sub-program: – planned spending ($143,000,000) and actual spending ($142,772,214). ... See pages 106-107 for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Income tax objections Objections to income tax assessments/reassessments must be in writing, and can be filed online through My Account/My Business Account/Represent a client, by letter addressed to the Chief of Appeals, or by filling in Form T400A, Objection – Income Tax Act. ... For more information, go to 10.11.18 and RC4067, Protocol – Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency. 19.2.4 Restrictions Taxpayers are subject to certain restrictions of their objection rights: when the taxpayer has signed a waiver of their right to object to that issue; when the minister (via Appeals Branch) assesses or reassesses under subsection 165(1.13), and the taxpayer objects. 19.2.5 Further recourse Appeals officers will advise taxpayers of their right to appeal to the TCC, which is the first level of the court process. ...

Appendix 2: Grounds – Ineligibility/Suspension Lists the grounds for which a supplier may become ineligible for suspended. ... Enquiries 9.1 Employees are to direct questions about this directive to the FAB AD Compliance and Policy / DGFA DA conformité et politique (CRA/ARC) mailbox. 9.2 Suppliers must direct questions about this directive to the responsible Contracting Authority. 10. ...