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Canada Revenue Agency – Unaudited Supplementary Financial Information Previous page Next page Financial Performance Information – Parliamentary Appropriations Introduction This section of the Annual Report to Parliament 2009-2010 provides the details of the Agency’s resource management performance for the purpose of reporting to Parliament on the use of appropriations in 2009-2010. ... Sources of Respendable and Non-Respendable Non-Tax Revenue Respendable Non-Tax Revenue Non-Respendable Non-Tax Revenue User Fees/External Fees User Fees Act – Advance Income Tax Ruling Fee Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee User Fees Act – Taxation Statistical Analyses and Data Processing Fee Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee User Fees Act – Access to Information Processing Fee Policy on Service Standards for External Fees – Access to Information Processing Fee Details on Project Spending Details on Transfer Payment Programs Children’s Special Allowance Payments (Statutory) Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory) Reconciliation to the Statement of Operations Performance Summary 2009-2010 (in thousands of dollars) 2008-2009 Actual [Footnote 1] Main Estimates Planned Spending Total Authorities Actual Strategic Outcome: Taxpayers meet their obligations and Canada’s revenue base is protected Taxpayer and Business Assistance [Footnote 2] 483,467 690,626 690,626 542,727 531,371 Assessment of Returns and Payment Processing [Footnote 3] 645,529 587,917 587,917 728,359 690,835 Accounts Receivable and Returns Compliance [Footnote 4] 497,808 429,712 429,712 533,979 529,982 Reporting Compliance 1,037,944 922,077 922,077 1,129,081 1,092,367 Appeals 132,605 126,895 126,895 149,799 148,009 Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments Benefit Programs [Footnote 5] 341,843 331,566 331,566 342,634 342,440 The following Program Activity supports all strategic outcomes within the organization Internal Services [Footnote 1] 1,057,515 1,295,854 1,295,854 1,156,451 1,068,803 Strategic Outcome: Taxpayers and benefit recipients receive an independent and impartial review of their service-related complaints Taxpayers’ Ombudsman [Footnote 1] 1,945 3,328 3,328 3,130 2,741 Total 4,198,656 4,387,974 4,387,974 4,586,160 4,406,548 Less: Non-Tax Revenues Respendable Revenue –Pursuant to Section 60 of the Canada Revenue Agency Act 219,585 204,803 204,803 213,920 213,920 Non-Respendable Revenue 51,074 N/A 54,183 N/A 55,676 Plus: Cost of services received without charge 250,314 N/A 259,782 N/A 269,188 Net Cost of Agency 4,178,311 N/A 4,388,770 N/A 4,406,140 Note: Numbers may not add due to rounding [Footnote 1] Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity Internal Services are displayed separately from other program activities; they are no longer distributed among the remaining program activities. 2008-2009 Actuals have been restated to more accurately reflect the total spending attributable to each Program Activity and to provide a better comparison of spending information by Program Activity between fiscal years. ... Voted and Statutory Items (in thousands of dollars) 2007-2008 2008-2009 2009-2010 Truncated Vote or Statutory Authority Wording Actual Actual Main Estimates Actual 1 Program expenditures and recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Act 3,023,433 3,154,525 3,114,391 3,297,434 (S) Minister of National Revenue – Salary and motor car allowance 71 76 78 78 (S) Spending of revenues received through the conduct of its operations pursuant to Section 60 of the Canada Revenue Agency Act 171,763 219,585 204,803 213,920 (S) Contributions to employee benefit plans 402,012 419,900 413,423 469,401 (S) Children’s Special Allowance payments 208,163 211,848 221,000 215,264 (S) Payments to private collection agencies pursuant to section 17.1 of the Financial Administration Act 12,431 9,067 5,279 3,286 (S) Payments under the Energy Costs Assistance Measures Act 992 489 13 (S) Statutory disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 603,602 180,495 429,000 205,545 (S) Spending of proceeds from the disposal of Surplus Crown Assets 126 785 111 (S) Court Awards 366 1,886 1,496 Total Agency 4,422,959 4,198,656 4,387,974 4,406,548 Authorities approved after tabled Main Estimates The following table details the authorities approved for the Agency after the Main Estimates and reconciles with the Total Authorities shown on. ...

ARCHIVED- Income Tax – Technical News We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

ARCHIVED- Income Tax – Technical News From: Canada Revenue Agency We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 2. ... The financial statements – Agency Activities include those operational revenues and expenses which are managed by the Agency and utilized in running the organization. The financial statements – Administered Activities include those revenues and expenses that are administered for someone other than the Agency, such as the federal government, a province or territory, or another group or organization. ...

Questions and answers – Liaison Officer Initiative (LOI) Questions and answers – Liaison Officer Initiative (LOI) What is the Liaison Officer Initiative (LOI)? ... Questions and answers – Liaison Officer Assistance Requests (LOARs) What is a LOAR? ... A books and records review can help you avoid unintentional and / or recurring errors before your tax return is filed. 7. ...

The $1,000 amount payable in December 2009 exceeds 25% of the total amount for the membership (25% x $3,000 = $750). Since HST applies to the portion of the amount that exceeds $750, the association charges HST on $250 ($1,000 – $750 = $250). ... The $1,000 amount payable in June 2010 does not exceed 25% of the total amount for the membership (25% x $5,000 = $1,250). ...

Program margin – your allowable income minus your allowable expenses in the current year adjusted for changes in purchased inputs, receivables, payables, and inventory. Reference margin – your average program margin for three of the past five years (the lowest and highest margins are dropped from the calculation). Reference margin limit – your average allowable expenses for the three years used in your reference margin calculation. ...

This privacy impact assessment will support ongoing privacy awareness and compliance for the Business Intelligence and Compliance Risk Assessment activities of the Compliance Programs Branch and should be read along with the CPB PIAs related to the Core Responsibility – Reporting Compliance function of the Agency. ... Personal information may also be collected from other participating federal institutions, provincial / territorial entities, international organizations and foreign governments, and private service providers. This exchange of personal information may be the result of national programs (federal / provincial / territorial), international agreements, Memorandum of Understanding, Written Collaborative Arrangements, investigations, and contractual arrangements. ...

Contact information – Excise and Specialty Tax Directorate This page provides details about how persons that are involved in an industry that is regulated under the Air Travellers Security Charge Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Greenhouse Gas Pollution Pricing Act, or the Select Luxury Items Tax Act can contact the Excise and Specialty Tax Directorate for assistance. ... Atlantic Region Mailing address Excise Duties and Taxes PO Box 638 Station Central Halifax NS B3J 2T5 Fax: 902‑450‑8559 Courier address Excise Duties and Taxes Nova Scotia Tax Services Office 100 – 145 Hobsons Lake Dr Beechville NS B3S 0J1 Ontario Region Excise Duties and Taxes LPRA Division 55 Bay St N Hamilton ON L8R 3P7 Fax: 905‑572‑4608 Quebec Region Excise Duties and Taxes Section 492 PO Box 32 305 René-Lévesque Blvd W Montreal QC H2Z 1A6 Fax: 514‑283‑6154 Western Region – Coastal and Central BC Excise Duties and Taxes 468 TA-03 9755 King George Blvd Surrey BC V3T 5E1 Fax: 418‑562‑4997 Western Region – Eastern Prairie Mailing address Excise Duties and Taxes PO Box 1022 Station Main Winnipeg MB R3C 2W2 Fax: 418-562-5349 Courier address Excise Duties and Taxes Eastern Prairie Tax Services Office 500 – 360 Main St Winnipeg MB R3C 3Z3 Licensing and registration A licence or registration issued by the Canada Revenue Agency (CRA) is required for certain activities administered by the Excise and Specialty Tax Directorate. ...

Join the Canada Revenue Agency – Harness your full potential! The Canada Revenue Agency (CRA) offers temporary employment throughout Canada to qualified Indigenous students through the CRA’s Aboriginal Student Employment Program (ASEP). ... Video: The Canada Revenue Agency – We’re more than just taxes Video: The Canada Revenue Agency – We’re more than just taxes Transcript Twitter Tweets de CarrieresARC Stay connected: Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...