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New Year- January 1 Bank holiday – January 3 (Quebec only) Family Day- February 13 (British Columbia only) Islander Day- February 20 (Prince Edward Island only) Heritage Day- February 20 (Nova Scotia only) Family Day- February 20 (Alberta, Ontario and Saskatchewan only) Louis Riel Day- February 20 (Manitoba only) Heritage Day- February 24 (Yukon only) Good Friday- April 14 Easter Monday- April 17 Victoria Day (National Patriots' Day in Quebec)- May 22 National Aboriginal Day- June 21 (Northwest Territories and Yukon only) Quebec's National Day- June 24 (Quebec only) Canada Day- July 1 Nunavut Day- July 9 (Nunavut only) Civic Holiday- August 7 (All except Quebec and Yukon) Discovery Day- August 21 (Yukon only) Labour Day- September 4 Thanksgiving Day- October 9 Remembrance Day- November 11 Christmas Day- December 25 Boxing Day- December 26 Date modified: 2017-05-17 ...

Forms and publications General Income Tax and Benefit Package – Guide, Returns, Schedules Form T2201, Disability Tax Credit Certificate Date modified: 2017-01-03 ...

Catharines, Ontario, March 9, 2016 … The Canada Revenue Agency (CRA) announced today that on March 7, 2016, Attilio Ciurcovich of St. ...

Roveto Chair, Board of Management President Cirenity Management Toronto, Ontario Camille Belliveau Senior Consultant (self-employed) Shediac, New Brunswick Esmail Bharwani Barrister & Solicitor Miller Thomson LLP Calgary, Alberta L. ...

Topics Opening a TFSA Eligibility, non-resident rules, how to open a TFSA, impact on government benefits and credits Contributions, withdrawals and transfers Yearly contribution limit, withdrawals, transfers Types of investments Qualified investments, transfers from RRSPs, in-kind contributions Tax payable on TFSAs Proposed TFSA Return, tax payable situations Life events Death of a TFSA holder, marriage or common-law partnership breakdown, leaving Canada   Forms and publications Guide RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals Form RC240, Designation of an Exempt Contribution Tax-Free Savings Account (TFSA) Form RC243, Tax-Free Savings Account (TFSA) Return Form RC243-SCH-A, Schedule A- Excess TFSA Amounts Form RC243-SCH-B, Schedule B- Non-Resident Contributions to a Tax-Free Savings Account (TFSA) Form RC343, Worksheet- TFSA contribution room Related topics Registered plans administrators Date modified: 2015-12-29 ...

Learning the basics of the GST/HST Registering for a GST/HST account Making changes to a GST/HST account Charging and collecting the GST/HST Calculating the net tax to complete a GST/HST return Filing a GST/HST return Correcting a GST/HST return Paying the GST/HST (including instalment payments) Closing a GST/HST account Video series: GST/HST Information for a New Small Business Segment 1: Introduction Play full-size version of the video | 1:34 min. ...

Previous page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 3 Voted and Statutory Items Next page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 5 Sources of Respendable and Non-Respendable Non-Tax Revenue Unaudited Supplementary Financial Information Financial Performance Tables Table 4 Net Cost of Agency 2005-2006 (in thousands of dollars) Total Actual Spending 3,707,414 Plus: Services received without charge Accommodations provided by Public Works and Government Services Canada (PWGSC) 214,928 Contributions covering employer's share of employee's insurance premiums and expenditures paid by Treasury Board of Canada Secretariat 1 177,879 Salary and associated expenditures of legal services provided by Justice Canada 50,828 Administration of National Collection Services by Human Resources and Social Development Canada (HRSDC) 25,951 Audit services provided by the Office of the Auditor General 2,210 Worker's Compensation coverage provided by HRSDC 2,120 Payroll Services provided by PWGSC 1,542 Total Services Received Without Charge 475,458 Less: Non-Tax Revenues 2 Respendable Revenue – Pursuant to CRA Act 129,357 Total Non-Tax Revenues 129,357 2005-2006 Net Cost of Agency 4,053,515 1 Represents 8% of the Personnel actuals on a modified cash basis. 2 Excludes some $2.5 billion of Non-Respendable Non-Tax Revenues (see Note 4 of Table 1) Unaudited Previous page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 3 Voted and Statutory Items Next page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 5 Sources of Respendable and Non-Respendable Non-Tax Revenue Date modified: 2006-11-23 ...

The Agency has established the following allowance for doubtful accounts related to the amounts receivable: 2004 2003 Gross Allowance for Doubtful Accounts Net Net (in thousands of dollars) Income taxes receivable Individuals 26,511,937 (3,766,617) 22,745,320 20,969,211 Employers 11,311,718 (474,539) 10,837,179 9,558,738 Corporations 6,397,297 (1,215,631) 5,181,666 4,169,379 Non-residents 842,328 (162,004) 680,324 491,889 GST receivable 9,637,739 (1,883,190) 7,754,549 7,836,701 Excise receivable 693,111 (59,442) 633,669 482,753 Customs receivable 157,225 (36,537) 120,688 88,366 Total 55,551,355 (7,597,960) 47,953,395 43,597,037 Details of the allowance for doubtful accounts are as follows: Allowance for Doubtful Accounts April 1, 2003 Provision for Bad Debt Write-Offs Allowance for Doubtful Accounts March 31, 2004 (in thousands of dollars) Individuals, Employers and Non-Residents (4,288,335) (999,172) 884,347 (4,403,160) Corporations (1,073,723) (349,071) 207,163 (1,215,631) GST, Excise and Customs (1,812,104) (558,526) 391,461 (1,979,169) Total (7,174,162) (1,906,769) 1,482,971 (7,597,960) The provision for bad debt of $1,906 million reported above includes an amount of $1,887 million charged against revenues administered on behalf of the Federal Government (see Note 2 ()) and $19 million charged against revenues administered on behalf of the CPP Account (see Note 12). ...

Previous page: Statement of Administered Assets and Liabilities Next page: Statement of Administered Expenses Statement of Administered Revenues for the year ended March 31 (in thousands of dollars) 2003 2002 (restated-note 3) Federal Government Income Tax Revenues Personal and trust 89,605,675 88,085,587 Corporate 22,221,626 24,241,682 Non-resident 3,291,113 2,925,666 115,118,414 115,252,935 Other Taxes and Duties Goods and Services Tax (GST) (Note 10) 29,399,235 26,570,080 Energy taxes 4,992,264 4,848,158 Other Excise taxes and duties 4,474,920 3,952,638 Customs import duties 3,221,185 3,074,401 Air Transportation Security Charge 421,006 – 42,508,610 38,445,277 Total Tax Revenues 157,627,024 153,698,212 Employment Insurance Premiums 18,243,025 17,999,408 Interest and Penalties (Note 11) 2,771,809 3,001,425 Gross revenues administered on behalf of the Government of Canada 178,641,858 174,699,045 Provision for bad debts (2,090,638) (1,773,004) Interest expense (985,850) (870,354) Net revenues administered on behalf of the Government of Canada 175,565,370 172,055,687 Provincial, Territorial Governments and First Nations Income Tax Revenues Personal and trust 32,994,104 33,684,916 Corporate 1,833,294 2,669,141 34,827,398 36,354,057 Harmonized Sales Tax (HST) 2,192,014 2,123,888 Other Revenues (Note 12) 217,078 220,192 Revenues Administered on behalf of Provincial and Territorial Governments and First Nations 37,236,490 38,698,137 Net Revenues Administered on behalf of the Canada Pension Plan (Note 13) 25,203,787 22,990,195 Total Net Administered Revenues 238,005,647 233,744,019 The accompanying notes are an integral part of these financial statements. ...

Surrey businessman sentenced for failing to file tax returns Surrey, British Columbia, November 20, 2015 … The Canada Revenue Agency (CRA) announced today that Surrey businessman, Jason David Schulz, was sentenced in Surrey Provincial Court on November 18, 2015, after pleading guilty to one count of failing to comply with an order to file the 2009 to 2011 corporate income tax returns for PRAGMALOGIC SYSTEMS INC. ...