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Attitudes towards collection and request to file letters Prepared for: Canada Revenue Agency FINAL REPORT February 2011 POR 050-10 Contract # 46558-111001/001/CY Prepared by: Sage Research Corporation To request a full copy of this report please contact Library and Archives Canada (www.collectionscanada.ca), 613-996-5115 or 1-866-578-7777 Le rapport complet en français sera fourni sur demande. ... Participants made suggestions for changes to the proposed Letter 17, some of which were: Many participants suggested that the interest rate be stated – for example, so they could prioritize paying their tax bill relative to other bills. ... The large majority of participants felt the tone of the letter is appropriate given that it is a "second letter" – i.e., it is perceived as appropriate to emphasize the serious legal actions that might be taken. ...

Owen's annual salary in 2002 to 2004 was $100,000, which resulted in a pension credit of $14,900 for each year (= ($1,722 X 9)- $600). ... Therefore, Owen's PSPA associated with the plan amendment is $1,000 (= $111.11 X 9). ... The PSPA in respect of this purchase would be: ($2,000 X 9-$600) X 2 = $34,800. ...

Tax Preparation Clinics- WINDSOR ON Name & Address Types Returns prepared Languages Clientele ACS Tax Clinic 179 Victoria St. ... S WINDSOR ON N9V 3N5 Wheelchair Accessible Yes Session 1 Hours Every Monday from 9:30 AM- 3:00 PM (starting March 12) (until April 16) Every Friday from 9:30 AM- 3:00 PM (starting March 16) (until April 16) Type By appointments, Drop-offs Returns prepared Current year only Languages English, Italian Clientele General Public # of volunteers 3 Information Client must provide all forms and receipts Top of Page Centre de Formation des Adultes Organization Centre de Fromation des Adultes Primary Contact Tom Sobocan (519) 946-0207 sobothom@cscprovidence.ca Secondary Contact Nicole D'hondt (519) 946-0207 Address 875 OUELLETTE AVE, SUITE 101 WINDSOR ON N9A 4J6 Additional building information Tax clinic is located across the public library and parking is at the back of Pelissier. Wheelchair Accessible Yes Session 1 Hours March 21 from 10:00 AM- 2:00 PM Type By appointments Returns prepared Current year only Languages English, French Clientele Students, Newcomers, Social assistance recipients # of volunteers 2 Top of Page College Boreal Organization Pastorius Group Primary Contact Amelie Cozzetto (519) 253-1525 Extension: 221 amelie.cozzetto@collegeboreal.ca Secondary Contact taxvolunteer@hotmail.com Address 304-633 OUELLETTE AVE WINDSOR ON N9A 4J4 Wheelchair Accessible Yes Session 1 Hours March 20 from 9:30 AM- 4:00 PM Type By appointments Returns prepared Current year and prior year returns Languages English, French Clientele General Public Top of Page College Boreal- Forest Glade Dr. ...

. ¶3.7 – 3.9 have been added to discuss the concepts of separation and living separate and apart. ¶3.12 has been added to discuss the concept of spousal support. ¶3.15 – 3.16 have been added to discuss issues relating to income inclusion by the recipient under paragraph 56(1)(b). ¶3.17 (formerly ¶14 of IT-530R) has modified the wording for element B of the formula to parallel the wording in 60(b). ¶3.18 (formerly ¶16 of IT-530R) has been expanded to clarify that the priority of child support applies on a case-by-case basis as explained in ¶3.35. ¶3.19 (formerly ¶34 of IT-530R) has been expanded to clarify that paragraphs 56(1)(c.2) and 60(c.2) do not apply to reimbursements made under a written agreement. ¶3.20 has been added to discuss the alternatives available in the year of a change in marital status. ¶3.21 (formerly contained in ¶7 of IT-530R) has been modified with respect to the date of a court order and expanded to explain the relevance of the term commencement day for the purposes of paragraph 56(1)(b). ¶3.22 (formerly ¶15 of IT-530R) has been modified and expanded to discuss issues relating to income inclusion by the recipient under paragraph 56(1)(b). ¶3.23 (formerly contained in ¶7 of IT-530R) has been expanded to discuss the relevance of the deeming provisions for certain voluntary payments made before the date of a court order or written agreement for the purposes of subsection 56.1(3). ¶3.25 (formerly contained in ¶7 of IT-530R) has been expanded to clarify that where an order or agreement made before May 1997 changes only a spousal support amount payable, that change in spousal support will not trigger a commencement day under either subparagraph (b)(ii) or (iii) of the definition of commencement day. ¶3.31 has been added to discuss issues relating to a written agreement where the parties exchange electronic correspondence. ¶3.32 has been added to provide information dealing with the priority of a court order over a written agreement. ¶3.33 has been added to provide a clear statement that the tax treatment of support amounts will be based solely on the requirements provided for in the Act. ¶3.35 (formerly ¶18 of IT-530R) has been modified to emphasize the requirement for a court order or written agreement and also that the amount deductible under paragraph 60(b) is the total of all amounts determined by the formula in paragraph 60(b) after giving consideration to support amounts paid to a particular person. ¶3.40 (formerly ¶10 of IT-530R) has been modified to expand the discussion of adjusting support amounts where the court order or written agreement gives consideration to bonuses and incentive payments. ¶3.42 has been added to address circumstances similar to former ¶11 where a support amount is offset by an equalization amount owed by the recipient to the payer. ¶3.44 (formerly contained in ¶22 of IT-530R) has been has been changed to note the CRA’s general acceptance of the Tax Court of Canada decision in Craig James v HMTQ, 2013 TCC 164, 2013 DTC 1135 for a lump-sum payment for retroactive periodic maintenance paid pursuant to a court order. ¶3.45 (formerly contained in ¶22 of IT-530R) has been expanded to clarify that where a lump-sum amount meets the requirements of a support amount, it is deductible by the payer and included in the income of the recipient. ... The paragraph has also been modified to clarify that the payer may be entitled to personal tax credits after the death of the recipient. ¶3.68 has been added to discuss the treatment of payments directly from a pension plan to the recipient and includes a reference to paragraph 11 of Interpretation Bulletin IT-499R, Superannuation or Pension Benefits. ¶3.73 has been added to refer readers to Interpretation Bulletin IT-513, Personal Tax Credits. ¶3.74 (formerly ¶35 of IT-530R) has been modified to note that the restriction in subsection 118(5) is applied in respect of a particular person as well as giving consideration to amounts paid to third parties. ¶3.75 – 3.76 have been added to include discussion of the exception in subsection 118(5.1) for claiming a personal tax credit in respect of a person where more than one individual is required to make a child support payment in respect of that person. This provision was amended by 2007, c. 35, s. 36(2), applicable to the 2007 and subsequent tax years. ¶3.78 – 3.82 (formerly contained in ¶17, 18, 20 and 21 of IT-99R5 and Income Tax Technical News No. 24) have been added to explain the types of deductible and non-deductible legal and accounting fees as outlined in ITTN No. 24. ...

Previous page: Notes to the Financial Statements – Administered Activities Next page: Change in accounting policies 2. ... The financial statements – Agency Activities include those operational revenues and expenses which are controlled by the Agency and utilized in running the organization. ... Previous page: Notes to the Financial Statements – Administered Activities Next page: Change in accounting policies Date modified: 2003-10/29 ...

Frequently asked questions about the refundable tax credit for WITB Application and eligibility Calculation Income levels Tax return Line 453- Working income tax benefit (WITB) Frequently asked questions about the advance payments for WITB Application and eligibility Advance payments information Benefit payment dates Contact the Canada Revenue Agency after you apply for the WITB Marital status Balance owing – WITB advance payments overpayment Related services and information Child and family benefits calculator RC201- Working income tax benefit advance payments application My Account MyBenefits CRA- mobile application Date modified: 2016-11-16 ...

Supporting documents – If you are filing a paper return, attach a completed Schedule 11. ...

GST/HST and home construction Starting a business Treasury Board of Canada Secretariat – Contract Policy Date modified: 2017-04-11 ...

Reducing remuneration subject to income tax Information on amounts that can reduce remuneration before calculating tax Increasing income tax deductions When and how to request additional tax déductions Non-resident employees who perform services in Canada Information on applying for a waiver of tax withholding Non-resident deductions Forms and publications Guide T4001, Employers' Guide – Payroll Deductions and Remittances Guide T4032, Payroll Deductions Tables Guide T4008, Payroll Deductions Supplementary Tables Guide T4127, Payroll Deductions Formulas for Computer Programs Form TD1, Personal Tax Credits Return Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions Form TD3F, Fisher's Election to Have Tax Deducted at Source Date modified: 2017-04-25 ...

For information about the payroll deductions, see Guide T4001, Employers' Guide – Payroll Deductions and Remittances. ...