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Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 3. ...

For information on passenger transportation services, refer to GST/HST Info Sheet GI-138, Prince Edward Island: Transition to the Harmonized Sales Tax – Passenger Transportation Services. ... As a result, the company would charge: GST on $50 (25% × $200); and the 14% HST on $150 (75% × $200). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

The CRA will apply the SR&ED legislation correctly, consistently and fairly, and will ensure that claimants receive the full credit to which they are entitled. 1.6.2 CRA values – Our guiding principles Integrity is the foundation of our administration. ... The requirements, as they apply in each part of the review, will be described in more detail in each chapter of the CRM. 1.7.1 General Requirements Follow all CRA approved procedures concerning: communication of information to the claimant and / or their authorized representative; safety and security; information security; and provision of service to the claimant in their official language of choice. ... Refer to Chapter 3, "Guidelines for Coordinated Reviews". 1.7.3 Planning the review Prepare a written review plan, which includes the following: scope of the review; major issues / concerns; and planned approach to resolve the issues / concerns. 1.7.4 Conducting the review Explain to the claimant the review process, the issues identified and the planned approach to resolve them. ...

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. ...

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. ...

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. ...

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. ...