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The CRA has also transformed its tax administration – organization, work processes and systems – to align with advancements in electronic tax return filing. ... (Figure D.4) Figure D.4 – Number and percentage of tax returns filed by youth and seniors and by filing method for tax year 2014 Age Category # of Returns Filed % of Paper % of Electronic – Total % of Electronic – NETFILE % of Electronic- EFILE Less than 20 1,120,329 21% 79% 23% 56% 65 + 5,774,836 22% 78% 20% 58% National total 27,835,591 16% 84% 28% 56% Source: 2014 Tax Returns Self-Employed The self-employed group was created by using the major source of income as reported on the 2014 tax return. ... (Figure D.6) Figure D.6 – Number and percentage of tax returns filed for newcomers by province and territory and by filing method for tax years 2013 and 2014 Province and Territory # of Returns Filed in 2013 # of Returns filed in 2014 % of Paper in 2013 % of Paper in 2014 % of electronic – Total in 2013 % of Electronic – Total in 2014 % of Electronic – NETFILE for 2013 % of Electronic – NETFILE for 2014 % of Electronic – EFILE for 2013 % of Electronic – EFILE for 2014 AB 40,692 39,079 47% 13% 53% 87% 7% 24% 46% 63% BC 38,319 34,931 54% 20% 46% 80% 8% 23% 38% 57% MB 9,356 8,813 51% 16% 49% 84% 7% 26% 42% 58% NB 1,656 1,480 41% 13% 59% 87% 5% 15% 54% 72% NL 1,155 1,094 41% 15% 59% 85% 7% 27% 52% 58% NT 173 156 65% 8% 35% 92% 9% 20% 26% 72% NS 2,781 2,401 48% 21% 52% 79% 8% 21% 44% 58% NU 22 20 55% 40% 45% 60% 9% 20% 36% 40% ON 92,068 84,108 47% 17% 53% 83% 7% 19% 46% 64% PEI 579 499 47% 16% 53% 84% 9% 22% 44% 62% QC 38,139 35,142 65% 23% 35% 77% 5% 23% 30% 54% SK 8,714 8,021 40% 12% 60% 88% 6% 21% 54% 67% YT 176 167 55% 11% 45% 89% 12% 29% 33% 60% NR 1,604 1,351 93% 99% 7% 1% 1% 0.1% 6% 0.9% Total newcomers 235,434 217,262 51% 18% 49% 82% 7% 21% 42% 61% National total 27,835,591 16% 84% 28% 56% Source: 2013 and 2014 Tax Returns Gender The gender group was identified by the gender field in the T1 master database of the 2014 tax return filing population. ...

Farming Income and the AgriStability and AgriInvest Programs Guide – 2021 – Chapter 5 – Eligible capital expenditures On this page… Find out what an eligible capital expenditure is Find out what an annual allowance is Find out what a cumulative eligible capital account is Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) Class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ... Transitional rules – Dispositions of former ECP Receipts related to expenditures incurred before January 1, 2017, cannot result in excess recapture when applied to reduce the balance of the new CCA class. ...

T4032-MB, Payroll Deductions Tables – CPP, EI, and income tax deductions – Manitoba – Effective July 2023 Notice to the reader Publication T4032, Payroll Deductions Tables, is available in sections for each province and territory. ...

Canada Emergency Wage Subsidy – Post-payment audits – Status Update – March 2023 On this page Purpose Scope Post-payment CEWS Audits – Key Findings Audit Selection Post-payment Audit Program – Phased Approach Post-payment CEWS audits – Segmentation Post-payment Audit Results Preparer-linked Files Observations related to Auditor General Report 10 – Specific COVID-19 Benefits Overview Key Findings Conclusion Purpose The purpose of this document is to provide an update on the Canada Revenue Agency’s (CRA's) Canada Emergency Wage Subsidy (CEWS) post-payment audit program, including results, findings, and observations with respect to the Office of the Auditor General’s (OAG) Report 10 – Specific COVID-19 Benefits tabled in Parliament on December 6, 2022. ... Post-payment CEWS Audits – Key Findings Results of completed post-payment audits demonstrate high levels of compliance. ... Of the $5.53 billion, $325 million (5.9 %) were denied or adjusted. There are 2,014 audits in progress, representing an additional $10.35 billion in CEWS claims. ...

Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – Currency: US dollar (USD). ... Note: One rate for country Ponta Delgada * * * * 17.50 CAD * Bahamas – Currency: US dollar (USD). ... Note: One rate for country Stanley * * * * 17.50 CAD * Fiji – Currency: Fiji dollar (FJD). ...

Basic personal amount (line 300) – The amount has increased to $9,600. ... Just follow the symbol that applies to you… = deemed residents of Canada = non-residents of Canada = non-residents of Canada electing under section 217 of the Income Tax Act Is this tax package for you? ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...

Corporate Business Plan- In Brief 2000 | 2001 to 2002 | 2003 Home | The CCRA Board of Management | Innovation at the CCRA | Our Strategic Foundation | Vision and Strategic Goals | Strategic Direction | Measuring our Performance | Our Investment | Need more information | Survey The 2000-2001 to 2002-2003 Corporate Business Plan marks a new beginning for our organization. ...

Lines 151 to 157 – Partnership information Refer to the " Partnerships " section of this guide. ... Example If out of five scientists and engineers engaged in SR&ED, one works solely on SR&ED projects and the remaining four devote only one-quarter of their working time to SR&ED, then line 632 = 1 + ¼ + ¼ + ¼ + ¼ = 2 full time equivalents (FTE)s. ... Medical and Health sciences Basic medicine 3.01.01 – Anatomy and morphology (plant science under 1.06.08) 3.01.02 – Human genetics 3.01.03 – Immunology 3.01.04 – Neurosciences 3.01.05 – Pharmacology and pharmacy and medicinal chemistry 3.01.06 – Toxicology 3.01.07 – Physiology and cytology 3.01.08 – Pathology Clinical medicine 3.02.01 – Andrology 3.02.02 – Obstetrics and gynaecology 3.02.03 – Paediatrics 3.02.04 – Cardiac and cardiovascular systems 3.02.05 – Haematology 3.02.06 – Anaesthesiology 3.02.07 – Orthopaedics 3.02.08 – Radiology and nuclear medicine 3.02.09 – Dentistry, oral surgery, and medicine 3.02.10 – Dermatology, venereal diseases, and allergy 3.02.11 – Rheumatology 3.02.12 – Endocrinology and metabolism and gastroenterology 3.02.13 – Urology and nephrology 3.02.14 – Oncology Health sciences 3.03.01 – Health care sciences and nursing 3.03.02 – Nutrition and dietetics 3.03.03 – Parasitology 3.03.04 – Infectious diseases and epidemiology 3.03.05 – Occupational health Medical biotechnology 3.04.01 – Health-related biotechnology 3.04.02 – Technologies involving the manipulation of cells, tissues, organs, or the whole organism 3.04.03 – Technologies involving identifying the functioning of DNA, proteins, and enzymes 3.04.04 – Pharmacogenomics, gene-based therapeutics 3.04.05 – Biomaterials (related to medical implants, devices, sensors) Other medical sciences 3.05.01 – Forensic science 3.05.02 – Other medical sciences 4. ...

Lines 151 to 157 – Partnership information Refer to the " Partnerships " section of this guide. ... PPA = [A × 65%] – [A × 5% × B/D] – [A × 10% × C/D] Where: A = salary base B = number of 2013 calendar days in the tax year C = number of days after 2013 in the tax year D = number of days in the tax year Overall cap on PPA – The objective of the overall cap is to ensure that the total qualified SR&ED expenditures and PPA and other deductions specifically allowed under the Income Tax Act are not greater than the total business expenditures made in the tax year. ... Example If out of five scientists and engineers engaged in SR&ED, one works solely on SR&ED projects and the remaining four devote only one-quarter of their working time to SR&ED, then line 632 = 1 + ¼ + ¼ + ¼ + ¼ = 2 full time equivalents (FTE)s. ...

Chapter 9- 8503(1) & 8503(2) – Defined Benefit Provisions On this page... 9.1 8503(1) – Net Contribution Account 9.2 8503(2) – Permissible Benefits 9.3 8503(2)(a) – Lifetime retirement benefits 9.3.1 8503(2)(a)(i) – Death benefits 9.3.2 8503(2)(a)(ii) – Cost-of-living adjustments 9.3.3 8503(2)(a)(iii) – Ad hoc increases 9.3.4 8503(2)(a)(iv) – Additional lifetime retirement benefits 9.3.5 8503(2)(a)(v) – Early retirement 9.3.6 8503(2)(a)(vi) – Disability benefits 9.3.7 8503(2)(a)(vii) – Optional forms – Increased 9.3.8 8503(2)(a)(viii) – Optional forms – Decreased 9.3.9 8503(2)(a)(ix) – Retirement benefits while remunerated 9.3.10 8503(2)(a)(x) – Adjustments approved by the Minister 9.4 8503(2)(b) – Bridging benefits 9.5 8503(2)(c) – Guarantee period 9.6 8503(2)(d) Post-retirement survivor benefits 9.7 8503(2)(e) – Pre-retirement survivor benefits 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule 9.9 8503(2)(g) – Pre-retirement survivor benefits – Guarantee period 9.10 8503(2)(h) – Lump sum payments on termination 9.11 8503(2)(i) Commuted value – Pre-retirement death 9.12 8503(2)(j) – Lump sum payment on death 9.13 8503(2)(k) – Additional post-retirement death benefits 9.14 8503(2)(l) – Additional bridging benefits 9.15 8503(2)(l.1) – Survivor bridging benefits 9.16 8503(2)(m) – Commutation of benefits 9.17 8503(2)(n) – Commutation – Beneficiary's benefits 9.18 8503(2.1) – Rule for Commutation of Benefits 9.1 8503(1) – Net Contribution Account Under the Regulations, the net contribution account is a concept, rather than an actual account, which exists in order to ensure that members retain their rights to their own contributions plus amounts transferred in from other plans or provisions, plus interest, to the extent that they have not been used to pay the benefits promised under the plan. ... Cross references: Pre-Retirement Survivor Benefits – Guarantee Period – 8503(2)(g) Lump Sum Payments on Termination – 8503(2)(h) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(n) Limits Dependent on CPI – 8503(12) Transfer – Lump Sum Benefits on Death – 147.3(7) IC72-13R8, Employees' Pension Plans 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule The basic difference between paragraphs 8503(2)(e) and 8503(2)(f) of the Regulations is that under paragraph 8503(2)(e) an annual amount is determined. ... Cross references: Transfer – DB to MP, RRSP or RRIF – 147.3(4) Definition of Money Purchase Provision – 8500(1) Conditions for Registration – 8501(1)(e) Determination of Amounts – 8502(j) Rule for Commutation of Benefits – 8503(2.1) Commutation of Lifetime Retirement Benefits – 8503(7) Payment from Account – 8506(1)(f) Commutation of Benefits – 8506(1)(h) Benefits Under Plan Other Than Grandfathered Plans – 8509(9) Prescribed Amount – 8517 Newsletter No. 94-2, Technical Questions and Answers Newsletter No. 92-12, Commutation and Opting Out of a Pension Plan 9.17 8503(2)(n) – Commutation – Beneficiary's benefits Plans may provide that death benefits payable as periodic payments may be commuted. ...