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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. ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 1. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ...

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). ...

Internationally, the exchange of information (EOI) with foreign tax administrations can be broken into two broad groups: Specific exchange of information – Under its International Agreements, the CRA facilitates incoming and outgoing EOI regarding specific taxpayers, on a case-by-case basis. ... Bulk exchange of information (Automatic) – The CRA sends, receives and uses significant amounts of bulk data related to taxpayers, including non-residents. ... Activity Report – January 1, 2022, to December 31, 2022 Between January 1, 2022 and December 31, 2022, there were no CRA information exchanges that generated a substantial risk of mistreatment that required a referral to the Commissioner in accordance with the Order in Council Directions. ...

Independent Auditor's Report – Administered Activities To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2021, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended, and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ... Emphasis of Matter – Impact of measures related to Canada’s COVID-19 Economic Response Plan We draw attention to Note 18 to the financial information, which describes the measures related to Canada’s Covid-19 Economic Response Plan that are administered by the Canada Revenue Agency. ...

Independent Auditor's Report – Administered Activities To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2022, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended, and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ... Emphasis of Matter – Impact of measures related to Canada’s COVID-19 Economic Response Plan We draw attention to Note 17 to the financial information, which describes the measures related to Canada’s Covid-19 Economic Response Plan that are administered by the Canada Revenue Agency. ...

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. ...

Goods and Services Tax / Harmonized Sales Tax (GST/HST) Credit and Related Benefits and Credits v 2.0 Assessment, Benefit, and Service Branch Benefit Programs Directorate On this page Overview & Privacy Impact Assessment Initiation (PIA) Summary of the project, initiative or change Risk identification and categorization Overview & Privacy Impact Assessment (PIA) Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Gillian Pranke Assistant Commissioner Assessment, Benefit, and Service Branch Head of the government institution or Delegate for section 10 of the Privacy Act Lia Jackson Director Access to Information and Privacy Directorate Name of program or activity of the government institution Benefits Standard or institution specific class of record: Benefits Programs- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related benefit and credit Programs CRA ABSB 648 Standard or institution specific personal information bank: Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) and Related Benefits and Credits CRA PPU 140 Legal authority for program or activity The goods and services/harmonized sales tax credits are administered under section 122.5 of the Income Tax Act. ... The Yukon government carbon price rebate – individuals’ payment was introduced in October 2019. ... Risk identification and categorization A) Type of program or activity Compliance / Regulatory investigations and enforcement Level of risk to privacy: 3 Details: The personal information is used for the identification, determination, validation, and payment of benefits and credits. ...

Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services GST/HST Info Sheet GI-140 February 2013 The Government of Prince Edward Island has proposed a harmonized sales tax (HST) that would come into effect on April 1, 2013. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...