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Current CRA website
2020–21 Departmental Results Report
To do this, the CRA: held the first CRA Innovation Conference for CRA employees – Investing in our Future. ... In 2020–21, the CRA developed the CRA Employment Equity, Diversity and Inclusion Action Plan 2021 to 2022 through 2024 to 2025 as a result of a CRA-wide consultation process to gain perspective about diversity, inclusion, and racism at the CRA. ... Other increases are attributable to collective bargaining adjustments, COVID-19 related measures, and the aforementioned technical in-year adjustments (for more details, please see " Authorities approved after Main Estimates " in the supplementary information tables). ...
Current CRA website
Internal Audit - Values and Ethics Framework
Of these, only 11% (4 / 35) were determined as a real, apparent or potential COI. ... Timeline: June 2024 As part of its planned modernization of CRA’s Values and Ethics Program and related corporate policy instruments to be completed in 2025, HRB will work with internal stakeholders to develop guidance to strengthen the identification and assessment of ethical risks to systematically inform corporate business planning across the Agency. ...
Current CRA website
Partnerships - Determining the Existence of a Partnership
Partnerships- Determining the Existence of a Partnership From: Canada Revenue Agency GST/HST Memorandum 14-9-1 March 2025 Notice of comment period: The Canada Revenue Agency (CRA) is accepting feedback on this GST/HST Memorandum during a 2-month comment period. ... The comment period for this GST/HST Memorandum ends on May 20, 2025. At the conclusion of the comment period, the suggestions will be reviewed. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview. ...
Current CRA website
Underground Economy Strategy 2018-2021
In November 2014, the CRA developed its first formal three year UE strategy entitled “ Reducing Participation in the Underground Economy ”. ... The accounting firm, PriceWaterhouseCoopers, estimates that sharing economy businesses generated $15 billion in global revenue in 2014 and could grow up to $335 billion in 2025 across the globe. ...
Current CRA website
Definitions
For more information on ACB, go to Interpretation bulletin IT-456, Capital Property – Some Adjustment to Cost Base, and its Special Release. ... Employment insurance premiums Deductions that an employer must make from employees ' paycheques and forward to the Receiver General. ... Non-compliant amount For a tax year, the non-compliant amount is determined by the following formula: A × B ÷ C, where: A is the total of all amounts that would normally be deductible in the calculation of income related to the use of a residential property as a short-term rental in the tax year B is the number of days in the tax year that the residential property was a non-compliant short-term rental C is the number of days in the tax year that the residential property was a short-term rental Non-compliant short-term rental A short-term rental in a province or municipality that either: does not permit operating the short-term rental at that location requires registration, a license or a permit to operate the short-term rental, and the short-term rental does not comply with all the proper registration, licensing and permit requirements Non-participating province Means a province, territory, or any other area in Canada that has not harmonized its sales tax with the GST. ...
Current CRA website
Summary of the Corporate Business Plan 2022-23 with perspectives to 2024-25
As part of our commitment to diversity and inclusion, the CRA has developed an Employment Equity, Diversity and Inclusion Action Plan 2021 to 2022 through to 2024 to 2025 that reflects input from equity-deserving networks and employees. ... The CRA’s work is critical to generating the revenue needed to support government operations – from healthcare to transportation and beyond – and to provide benefits to specific client populations, such as modest‑income households or persons with disabilities. ... The CRA will continue to support the Clerk’s Call to Action on Anti-Racism, Equity and Inclusion in the Federal Public Service Footnote vii and implement the initiatives included in the CRA’s Employment Equity, Diversity and Inclusion Action Plan 2021 to 2022 through 2024 to 2025. ...
Current CRA website
Canada Revenue Agency 2022–23 Departmental Plan
As part of our commitment to diversity and inclusion, the CRA has developed an Employment Equity, Diversity and Inclusion Action Plan 2021 to 2022 through to 2024 to 2025 that reflects input from equity-deserving networks and employees. ... The CRA’s work is critical to generating the revenue needed to support government operations – from healthcare to transportation and beyond – and to provide benefits to specific client populations, such as modest‑income households or persons with disabilities. ... The CRA measured its Client Experience (CX) index for the first time in 2019 and again in 2020, setting a baseline of 57 (out of 100) – a result that is typical of government organizations worldwide. ...
Current CRA website
Mining Activities in respect of Cryptoassets
Mining Activities in respect of Cryptoassets GST/HST Notices- Notice 324 June 2025 This version replaces the one dated March 2024. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview. ...