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Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 10. ... The nature of each category is defined by the treatment permitted from a Parliamentary appropriations perspective. 2008 2007 (in thousands of dollars) Non-tax revenue credited to Vote 1 – CRA (Operating expenditures) Fees for administering the Employment Insurance Act 140,344 124,347 Fees for administering the Canada Pension Plan 122,227 105,575 262,571 229,922 Non-tax revenue available for spending Services fees 141,668 100,493 Administration fees – provinces and territories 28,401 30,369 Ruling fees 2,043 2,071 Miscellaneous respendable revenue 956 1,187 173,068 134,120 Non-tax revenue not available for spending Recovery of employee benefit costs relating to non-tax revenue credited to Vote 1 and revenue available for spending 41,650 41,617 Miscellaneous non-tax revenue 2,364 8,714 44,014 50,331 TOTAL NON-TAX REVENUE 479,653 414,373 Previous page Next page Date modified: 2009-01-29 ...

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, as reported in the audited Financial Statements – Agency Activities. ... Agency expenses totaled $4,028 million in 2007-2008 (2006-2007 – $3,863 million) (see Note 9 of the Financial Statements – Agency Activities for the breakdown of expenses by type). When adjusting for non-tax revenue of $480 million (2006-2007 – $414 million), the net cost of operations amounts to $3,548 million, as illustrated below: Details on the net cost of operations Expenses 2008 2007 (in thousands of dollars) Personnel 2,918,681 2,839,479 Accomodation related 290,362 248,748 Information technology related 230,853 211,556 Transportation and communications 195,354 186,574 Federal sales tax administration costs – Province of Québec 140,663 157,369 Other 251,848 219,194 Total expenses 4,027,761 3,862,920 Less: Non-tax revenue 479,653 414,373 Net cost of operations 3,548,108 3,448,547 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. ...

Audited Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ... 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. ... The following table presents details of the amounts related to the Tobacco civil settlement agreements and the court fines: Government of Canada share Provincial share Total (in thousands of dollars) Settlement Amounts 324,900 525,000 849,900 Court Fines 300,000 – 300,000 624,900 525,000 1,149,900 Amounts received during the year Settlement Amounts – 150,000 150,000 Court Fines 300,000 – 300,000 300,000 150,000 450,000 Receivable as at March 31 324,900 375,000 699,900 In accordance with the settlement agreements, the amounts receivable are expected to be fully paid by 2023, based on a payment schedule of approximately $65 million per year for 10 years and $10 million per year for the following five years. ...

Therefore, the business charges GST on $60 ($100 × 3/5) and the HST on $40 ($100 × 2/5). ... 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 admissions The following illustrates the transitional rules for admissions to events that take place during the period that includes July 1, 2010. ...

For more information, refer to the following GST/HST Info Sheets: GI-135, Prince Edward Island: Transition to the Harmonized Sales Tax – Services; GI-136, Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property; and Prince Edward Island: Transition to the Harmonized Sales Tax – Goods which will be published soon. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix – 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. ...

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. ... Phase 3 – Password Management Password Management is being delivered in this phase of the IAM project. ... Risk identification and categorization A) Type of program or activity Administration of Programs / Activity and Services Leveraging the Authoritative Identity Store (AIS) delivered by IAM Phase 2 – Identity Synchronization, which links five major internal computing environments IAM Phase 3 – Password Management, will enable centralizing the management of passwords across these computing environments. ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 4. Accounts receivable 2008 2007 (in thousands of dollars) Accounts receivable – Related parties (Note 11) 17,969 187,991 Accounts receivable – External 2,594 1,039 Advances to employees 2,154 2,193 Salary overpayments 2,816 2,548 25,533 193,771 Less: Allowance for doubtful accounts (324) (368) 25,209 193,403 Effective March 27, 2007, all Employment Insurance (EI) costs that had been paid by Human Resources and Social Development Canada (HRSDC) are now recovered directly from the EI Account. ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 5. ... The amortization expense for the year is $79,804,525 (2007 – $58,005,644) (Note 9). Disposals for the year totaled $4,787,753 (2007 – $7,396,817) and the related accumulated amortization was $2,708,242 (2007 – $6,851,022). ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 12. ... Expenses relating to the Board’s activities during the year total $1,540,790 (2007 – $1,406,487) and are included in the net cost of operations. ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 6. ... The obligations for the upcoming years include the following: 2008 2007 (in thousands of dollars) 2007-2008 – 1,823 2008-2009 5,443 761 Total future minimum lease payments 5,443 2,584 Less: imputed interest (3.86%-6.55%) 77 74 Balance of lease obligations for capital assets 5,366 2,510 Previous page Next page Date modified: 2009-01-29 ...