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Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services From: Canada Revenue Agency GST/HST Info Sheet GI-053 February 2010 The Government of Ontario and the Government of British Columbia have each proposed a harmonized sales tax (HST) that would come into effect on July 1, 2010. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for freight transportation services The following illustrates the transitional rules for freight transportation services performed during the period that includes July 1, 2010. ...

Directions for Avoiding Complicity in Mistreatment by Foreign Entities (Commissioner of the Canada Revenue Agency) – 2020 From: Canada Revenue Agency Annual Report 2020 On this page Introduction Information-Sharing Practices and Arrangements at the CRA Exchange of Information Services Sections and the Compliance Liaison Office Competent Authority Policy and Treaty Advisory Section Criminal Investigations Program Implementation of the Directions Interdepartmental coordination Updating policies and procedures related to the Directions Mistreatment risk assessment Awareness and training Dedicated Team Activity Report – January 1, 2020 to December 31, 2020 Restriction of arrangements Introduction This report by the Commissioner of Revenue (Commissioner) is presented to the Minister of National Revenue (Minister) in accordance with subsection 7(1) of the Avoiding Complicity in Mistreatment by Foreign Entities Act Footnote 1 (Act). ... Activity Report – January 1, 2020 to December 31, 2020 Cases of substantial risk requiring a determination by the Commissioner under the Directions Type of case: Number of cases requiring Commissioner Determination: Disclosure of information 0 Request for information 0 Use of information 0 Restriction of arrangements The CRA had 0 cases of restrictions being applied to any arrangement due to concerns related to mistreatment for the period January 1, 2020 to December 31, 2020. ... Return to footnote3 referrer Footnote 4 Formed in 2018, the J5 includes the heads of tax crime and senior officials from the Australian Criminal Intelligence Commission and Australian Taxation Office, the CRA, the Dutch Fiscal Intelligence and Investigation Service, Her Majesty’s Revenue & Customs, and Internal Revenue Service Criminal Investigation. ...

You calculate your adjustment as follows: Adjustment for expenses: $100 × 20% = $20 Enter the $20 adjustment on line 104 (or line 105 if you are filing electronically). ... Example- Both methods to calculate ITCs for reimbursements Example- Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. See example – Both methods to calculate ITCs for reimbursements Example – Both methods to calculate ITCs for reimbursements Example – Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. ...

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services GST/HST Info Sheet GI-053 February 2010 The Government of Ontario and the Government of British Columbia have each proposed a harmonized sales tax (HST) that would come into effect on July 1, 2010. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for freight transportation services The following illustrates the transitional rules for freight transportation services performed during the period that includes July 1, 2010. ...

Section 3 – Introduction to the CRA Previous page Next page SERVICE TO CANADIANS OVERVIEW In Canada's self-assessment tax system, providing service excellence is one of the best and most effective ways to sustain high rates of voluntary compliance and ensure clients receive the entitlements they are due. ... The program provides in‐person support to businesses at key points as their business grows and helps make sure they " get it right from the start." IMPROVING SERVICES – MAJOR INITIATIVES Plain language correspondence that is easy to read. ...

Section 3 – Introduction to the CRA Previous page Next page SERVICE TO CANADIANS OVERVIEW In Canada's self-assessment tax system, providing service excellence is one of the best and most effective ways to sustain high rates of voluntary compliance and ensure clients receive the entitlements they are due. ... CRA provides Canadians and businesses a wide range of electronic payment options, including: Online banking Credit and Debit card – Interac® Online Pre-authorized debit and Third-party service providers. 74% of payments made to the CRA are electronic 68% of payments to Canadians are Direct Deposit. ... IMPROVING SERVICES – MAJOR INITIATIVES Plain language correspondence that is easy to read. ...

GST/HST – Penalties and interest On this page Find out how and when penalties apply Find out how and when interest applies Find out how to cancel or waive penalties and interest Find out how and when penalties apply Penalties may apply in different situations. Type of penalties for different situations Type of penalty When it applies Amount charged Failure to file Any return you file late unless you are in one of the following situations: there is a $0 amount owing we owe you a refund A + (B × C) where: A is 1% of the amount owing B is 25% of A C is the number of months the return is overdue, to a maximum of 12 months Demand to file If you receive a demand to file and do not do so. $250 Failure to file electronically If you are required to file electronically and do not do so. ... See example – Instalment interest Example – Instalment interest Your net tax for the 2015 fiscal year was $4,000. ...

For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services GST/HST Notices- Notice 274 May 2012 This publication is being disseminated by the Canada Revenue Agency (CRA) in draft form for comments or suggestions, which should be sent by September 30, 2012 to the following: Director Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 14th floor, Place de Ville, Tower A 320 Queen Street Ottawa, ON K1A 0L5 Fax: 613-990-7584 DRAFT GST/HST POLICY STATEMENT Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services Legislative references: Excise Tax Act: Subsection 123(1), definitions of "charity", "hospital authority", "non-profit organization", "public college", "public institution", "public service body", "school authority" and "university", sections 165 and 169, subsections 259(1) definitions of "charity", "external supplier", "facility operator", "non-creditable tax charged", "qualifying non-profit organization", "selected public service body", "specified percentage", "specified provincial percentage", subsections 259(3), 259(4.1), (259(4.2), 259(4.21), 259(7), section 1 of Part V.1 of Schedule V and section 2 of Part VI of Schedule V to the Excise Tax Act and the Public Service Body Rebate (GST/HST) Regulations. ... Examples of research activities by hospital authorities that are not related to patient care and are generally eligible for a 50% rebate of the GST and federal part of the HST and corresponding rebate of the provincial part of the HST in the participating provinces studies that do not have a diagnostic or therapeutic orientation; basic biomedical research to explore fundamental biological processes underlying health and disease in humans; studies to understand normal and abnormal human functioning at molecular and cellular levels; preclinical work, molecular or cellular level research not related to patient care such as identification of genes, genetic interactions and gene expression patterns, analyses of proteins, enzymes etc.; basic research in human diseases or other disabilities involving model organisms (yeast, worms, fruit flies, etc.); development of animal models of human disease; contract research where the research is undertaken for the purpose, and in the manner determined by the contractor – for example, clinical trials, technology assessments or other market research services under contractual arrangements with biotechnology or pharmaceutical firms; consulting services provided by researchers, clinicians or other staff members of the public hospital to private sector organizations; studies in the organizational structures and processes of health care; population health based studies such as studies of societal determinants or psychosocial factors affecting population health; research in effective policy development, analyses of the impact of legislation, health institution reorganizations, health system management, economics and community planning and design on public health; analyses of health care systems and health service utilization (quality, cost analyses, patient access, patient flow and wait times) to improve the efficiency and effectiveness of health professionals and health care systems; environmental or ecosystem assessment research not related to patient care, for example, research into toxins found in ground water; and research in ways to recruit and retain health professionals across Canada Footnotes Footnote 1 A public institution is defined in subsection 123(1) of the ETA to mean a registered charity for purposes of the Income Tax Act that is also a school authority, a public college, a university, a hospital authority, or a local authority determined to be a municipality. ...

Summary of the project / initiative / change The CRA’s Security and Internal Affairs Directorate is currently establishing an Identity and Access Management (IAM) Program, and concurrently managing a multi-phased, multi-year project to optimize IAM business processes. ... Risk to privacy: Yes Does the new or modified program or activity require any modifications to IT legacy systems and / or services? Risk to privacy: Yes The new or modified program or activity involves the implementation of one or more of the following technologies: Use of Surveillance – The AIS system architecture includes a Log Server. ...

Part XIII Non-Resident Withholding Program Privacy Impact Assessment (PIA) summary – Individual Compliance Directorate, Collections and Verification Branch Overview & PIA Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Michael Snaauw Assistant Commissioner, Collections and Verification Branch Head of the government institution or Delegate for section 10 of the Privacy Act Marie-Claude Juneau ATIP Coordinator Name of program or activity of the government institution Collections, Compliance and Verification – Compliance and Verification Description of the class of record and personal information bank Standard or institution specific class of record: Part XIII Non-Resident Withholding Program Record Number (CRA CVB 189) Standard or institution specific personal information bank: Part XIII Non-Resident Withholding Program Personal Information Bank Number: (CRA PPU 094) Legal authority for program or activity The personal information is collected under the authority of the ITA Part XIII section 215. ... Summary of the project / initiative / change The scope of this privacy impact assessment covers the workload for the Non-Resident Withholding Program (Part XIII), actioned primarily at the International and Ottawa Tax Services Office (IOTSO). ... Risk to privacy: No Details: N/A Use of Surveillance- this includes surveillance technologies such as audio/video recording devices, thermal imaging, recognition devices, RFID, surreptitious surveillance / interception, computer aided monitoring including audit trails, satellite surveillance etc. ...