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., CA, CFE Partner BDO CANADA LLP Chartered Accountants & Consultants Winnipeg, Manitoba Gerard J. Fitzpatrick, CPA, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Gordon Gillis, B.A., LL.B. ...

Performance results Program/sub-programs Individual returns and payment processing Expected results Performance indicators Targets Results Individual taxfilers receive timely and accurate assessment notices Percentage of service standard targets that are met or mostly met relating to T1 individual and T3 trust return activities: Processing T1 individual income tax returns (electronic) within an average of two weeks of receipt (target: 100%) Processing T1 individual income tax returns (paper) within an average of four to six weeks (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of two weeks (electronic) (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of eight weeks (paper) (target: 100%) Processing T3 trust returns within four months (target: 95%) 100% 100% Percentage of individual (T1) returns processed accurately 98% 99.2% Percentage of individual (T1) returns received on time processed by mid-June 98% 99.8% Individuals file electronically Individual (T1) electronic filing rates 3 80% 80% Validation activities detect and address non-compliance by individuals with the reporting requirements of the acts Ratio of average dollar value assessed for targeted vs. random reviews Minimum ratio of 2:1 2.77:1 Program/sub-programs Business returns and payment processing Expected results Performance indicators Targets Results Business taxfilers receive timely and accurate assessment notices and payment processing Percentage of service standard targets that are met or mostly met relating to business tax filer (T2, GST/HST, excise and other levies) activities: Processing T2 corporation income tax returns (electronic) within 45 calendar days (target: 90%) Processing T2 corporation income tax returns (paper) within 90 calendar days (target: 90%) Processing GST/HST returns within 30 calendar days of receipt (target: 95%) Processing excise tax, excise duty, softwood lumber, and air traveller's security charge returns within 60 calendar days of receipt (target: 95%) 100% 100% Percentage of T2 returns processed accurately 98% 98.5% Payments to the Receiver General are processed on time Percentage of payments to the Receiver General that are deposited within 24 hours of receipt 96% 98.9% Footnote1: Includes goods and services tax administration in Quebec sub-program: – planned spending ($143,000,000) and actual spending ($142,772,214). ... See pages 106-107 for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

If you are not claiming charitable donations or cultural or ecological gifts, enter the amount from line 338 on line 350 and go to " Federal tax calculation " on page 34. ...

See " Transferring and carrying forward amounts " on page 31 for more information. ...

If you want more information about payroll deductions, see Guide T4001, Employers' Guide – Payroll Deductions and Remittances. Slide 28 If you want more information about taxable benefits and allowances, Guide T4130, Employers' Guide – Taxable Benefits and Allowances, is for you. ...

For example, the OECD's Forum on Tax Administration in its 2014 report " Measures of Tax Compliance Outcomes " discusses the concept of "tax assured" which is a measure of the proportion of the revenue base where there is confidence that the taxpayer is complying with all tax obligations, and in particular that information reported on tax returns is reliable. ...

., CA, CFE Partner BDO CANADA LLP Chartered Accountants & Consultants Winnipeg, Manitoba Gerard J. Fitzpatrick, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Gordon Gillis, B.A., LL.B. ...

Under the Proposals, the following will be Excluded Amounts from split income: For adult individuals – amounts received from an excluded business ("Excluded Business"): Excluded Business: amounts derived from a Related Business where the individual was actively engaged on a regular, continuous and substantial basis ("Actively Engaged") in the activities of the business in the taxation year or in any five prior taxation years of the individual. ... For any individual – taxable capital gains realized on death or from the disposition of qualified farm or fishing property and qualified small business corporation shares. ... Example 12: Retired Shareholders Facts Spouse A and Spouse B own respectively 95 % and 5% of all the issued and outstanding shares of Investco. ...

It typically includes provincial and territorial taxes, as the CRA administers these for all provinces and territories except Quebec, which has its own tax administration – Revenu Québec; and Alberta, which administers its own corporation tax. ... At the Government of Canada level, work has been underway over the past several months to strengthen Service Canada’s governance and leadership role in this space – the CRA has been actively engaged in these discussions and is continuing to seek opportunities to deepen its collaboration with Service Canada. ... In addition, the Progress Tracker service is also available within the My Business Account portal and tracks the status of various business-related requests including T2 Returns/Reassessments and Goods and Services Tax / Harmonized Sales Tax (GST/HST) Returns/Reassessments. ...

We are asking you – when should the VDP apply? Should it apply only to those who knowingly choose to not pay their taxes or also to those who make mistakes on their returns? ...