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Reminder – Monday, June 15, 2015, is the deadline for self-employed individuals to file their 2014 income tax and benefit return Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Save time — go online! The CRA’s online services make it faster and easier to handle your business’s tax matters. ...

Partnerships – Deferral of corporation tax Under subsection 96(1) of the Income Tax Act, income earned by a corporation as a member of a partnership is included in the corporation’s income for the corporation’s tax year in which the fiscal period of the partnership ends. ... Joint ventures – Elimination of fiscal period Joint ventures no longer have a fiscal period. ... For more information, see Joint ventures – Elimination of fiscal period. ...

Audited Financial Statements – Agency Activities Previous page Next page Financial Statements Discussion and Analysis – Agency Activities Introduction This section of the Financial Statements provides unaudited supplementary information on Agency Activities, on an accrual basis, as reported in the audited Financial Statements. ... Agency expenses totaled $4,434 million in 2008-2009 (2007-2008- $4,028 million) (see Note 9 of the Financial Statements – Agency Activities for the breakdown of expenses by type). When adjusting for non-tax revenue of $538 million (2007-2008- $480 million), the net cost of operations amounts to $3,896 million, as illustrated below: Details on the net cost of operations Expenses 2009 2008 (in thousands of dollars) Personnel 3,240,513 2,918,681 Accommodation 312,681 290,362 IT equipment and services 289,559 244,870 Transportation and communications 201,274 195,354 Professional and business services excluding IT 168,674 160,742 Federal sales tax administration costs – Province of Québec 131,732 140,663 Other 89,265 77,089 Total expenses 4,433,698 4,027,761 Less: Non-tax revenue 537,559 479,653 Net cost of operations 3,896,139 3,548,108 The Agency’s expenses are composed of 73% in personnel expenses (salaries, other allowances and benefits) and 27% in non-personnel expenses, as illustrated in the figure below. ...

Report #4 of the Advisory Committee on the Charitable Sector – October 2024 Towards a federal regulatory environment that enables and strengthens the charitable and nonprofit sector. ... National inherent risk assessment working group In March 2023, the Department of Finance released the “ Updated Assessment of Inherent Risks of Money Laundering and Terrorist Financing in Canada ”, focusing on the anti-money laundering and anti-terrorism financing (AML/ATF) regime. ... Improved public reporting: Introduce DQ reporting features on the Charities and giving web page’s “ Quick View ” section for public awareness and add an aggregated annual report on sector compliance. ...

The Financial Statements – Agency Activities include the operational revenues and expenses that the CRA manages and uses to run the organization. ... Negative amounts reflect recoveries in excess of transfer payments: Canada’s COVID-19 Economic Response Plan (in millions of dollars) Program End Date 2024 2023-- (in millions of dollars) Transfers to Individuals: Canada Emergency Response Benefit Footnote * September 26, 2020 (3,019) (1,687) Canada Recovery Benefit Footnote * October 23, 2021 (1,232) (1,219) Canada Recovery Caregiving Benefit Footnote * May 7, 2022 (508) (532) Canada Recovery Sickness Benefit Footnote * May 7, 2022 (50) 54 Canada Worker Lockdown Benefit Footnote * May 7, 2022 (6) (10) Canada Emergency Student Benefit Footnote * August 29, 2020- (1) Total Footnote † (4,815) (3,395) Transfers to Businesses: Canada Emergency Wage Subsidy October 23, 2021 (437) (333) Canada Emergency Rent Subsidy October 23, 2021 (149) (11) Tourism and Hospitality Recovery Program May 7, 2022 (2) 494 Canada Recovery Hiring Program May 7, 2022 (2) 362 Hardest-Hit Business Recovery Program May 7, 2022 (11) 139 10% Temporary Wage Subsidy for Employers June 19, 2020 17 77 Total Footnote ⁂ (584) 728 In addition to the above table, the amount of Canada benefit programs for children includes $5 million ($34 million in 2023) of Canada Child Benefit Young Child Supplement. ... Footnote * Program administered on behalf of Employment and Social Development Canada. ...

The Financial Statements – Agency Activities include the operational revenues and expenses that the CRA manages and uses to run the organization. ... Negative amounts reflect recoveries in excess of transfer payments: Canada’s COVID-19 Economic Response Plan (in millions of dollars) Program End Date 2023 2022 Transfers to Individuals: Canada Emergency Response Benefit Footnote * September 26, 2020 (1,687) (954) Canada Recovery Benefit Footnote * October 23, 2021 (1,219) 13,191 Canada Recovery Caregiving Benefit Footnote * May 7, 2022 (532) 2,162 Canada Recovery Sickness Benefit Footnote * May 7, 2022 54 939 Canada Worker Lockdown Benefit Footnote * May 7, 2022 (10) 910 Canada Emergency Student Benefit Footnote * August 29, 2020 (1) 41 Total Footnote † (3,395) 16,289 Transfers to Businesses: Canada Emergency Wage Subsidy October 23, 2021 (333) 21,484 Canada Emergency Rent Subsidy October 23, 2021 (11) 3,702 Tourism and Hospitality Recovery Program May 7, 2022 494 2,214 Canada Recovery Hiring Program May 7, 2022 362 1,068 Hardest-Hit Business Recovery Program May 7, 2022 139 526 10% Temporary Wage Subsidy for Employers June 19, 2020 77 807 Total Footnote ⁂ 728 29,801 In addition to the above table, the amount of Canada benefit programs for children includes $34 million ($1,694 million in 2022) of Canada Child Benefit Young Child Supplement. ... Footnote * Program administered on behalf of Employment and Social Development Canada. ...

Independent Auditor's Report – Administered Activities Independent Auditor's Report 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 2020, 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. ...

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 2023, 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. ...

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 2024, 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. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 2. Summary of significant accounting policies The financial statements – Agency Activities include those operational revenues and expenses, which are managed by the Agency and utilized in running the organization. ...