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Ontario and British Columbia: Transition to the Harmonized Sales Tax – Returns and Exchanges GST/HST Info Sheet GI-075 June 2010 The Government of Ontario and the Government of British Columbia are introducing a harmonized sales tax (HST) that will come into effect on July 1, 2010. ... For more information, refer to Info Sheet GI-070, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Working Income Tax Benefit Statistics – 2013 Tax Year This publication provides statistics based on information that the Canada Revenue Agency (CRA) collected and processed for all recipients of the Working Income Tax benefit (WITB) for the 2013 tax year. ... Table 2 – Number of WITB recipients and amount credited by Age, 2013 This table presents the number of WITB recipients and amount credited based on the recipients age and is grouped into thirteen age groups. Table 3 – Number of WITB recipients and amount credited by Family Status, 2013 This table presents the number of WITB recipients and amount credited based on family status. ...

Working Income Tax Benefit Statistics – 2014 Tax Year This publication provides statistics based on information that the Canada Revenue Agency (CRA) collected and processed for all recipients of the Working Income Tax benefit (WITB) for the 2014 tax year. ... Table 2 – Number of WITB recipients and amount credited by Age, 2014 This table presents the number of WITB recipients and amount credited based on the recipients age and is grouped into thirteen age groups. Table 3 – Number of WITB recipients and amount credited by Family Status, 2014 This table presents the number of WITB recipients and amount credited based on family status. ...

Chronology 1944 – 100% of current expenditures and one‑third of capital expenditures for scientific research can be deducted from taxable income. 1961 – Capital expenditures become fully deductible in the taxation year in which they were incurred. 1962 – Corporations are allowed an incremental tax deduction equivalent to 50% of current and capital expenditures exceeding the 1961 level. 1967 – The incremental tax deduction of 50% is eliminated, and cash grants are introduced under the Industrial Research and Development Incentives Act. The grants are equal to 25% of capital expenditures and 25% of current expenditures in excess of the average for the preceding five years. 1975 – The Industrial Research and Development Incentives Act is repealed. 1977 – A scientific research tax credit ranging from 5% to 10% of current and capital expenditures is introduced, with the rate dependent on the size of the company and the location of the research activities. ... Companies can enter into research contracts on behalf of an outside investor who had acquired shares or debt securities for SR&ED purposes. 1985 – The SRTC is eliminated. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Statement of Administered Expenses and Recoveries for the year ended March 31 (in thousands of dollars) 2008 2007 Federal administered expenses Child tax benefits 9,419,853 9,429,887 Universal child care benefits 2,474,298 1,784,359 Children’s special allowances 208,163 197,768 Relief for heating expenses 1,161 1,719 Energy cost benefits 992 4,073 Transfers to provinces for Softwood Lumber products export charge 397,073 206,529 Provision for doubtful accounts (Note 3) 3,895,042 3,478,000 Federal administered recoveries Old Age Security benefits (963,098) (1,087,335) Employment Insurance benefits (154,427) (160,953) Net Expenses and Recoveries Administered for the Federal Government 15,279,057 13,854,047 Provincial and Territorial administered expenses British Columbia climate action dividend 391,341 – Family benefit programs 329,382 179,720 Sales tax credits 52,828 47,407 Ontario home electricity payments 2,247 102,603 Alberta resource rebate 2,032 27,335 Net Expenses Administered for Provinces and Territories 777,830 357,065 Provision for doubtful accounts Administered for the Canada Pension Plan (Note 3) 92,224 100,247 Total Net Administered Expenses and Recoveries 16,149,111 14,311,359 The accompanying notes are an integral part of these financial statements. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page APPEALS APPEALS OVERVIEW The Appeals Branch administers the Government of Canada's largest administrative dispute resolution service. ... The CRA is responsible for making decisions on the insurability and pensionability of employees' income relating to the Canada Pension Plan (CPP) & Employment Insurance (EI). ... There are currently more than 117,000 of such objections in inventory – about 110,000 are related to gifting tax shelters. ...

EDN41 Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 May 2016 The information in this notice is for reference purposes only and does not replace the Excise Act, 2001 (the Act) or its regulations. ... Click on “Excise Act, 2001 – Technical Information” under the Publications heading. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Statement of Administered Revenues for the year ended March 31 (in thousands of dollars) 2008 2007 Federal administered revenues Income Tax Revenues Personal and trust 113,157,564 110,574,565 Corporate 40,627,679 37,745,403 Non-resident 5,692,904 4,876,871 159,478,147 153,196,839 Other Taxes, Duties and Charges Goods and Services Tax (Note 9) 11,547,915 11,108,769 Energy taxes 5,047,662 5,070,665 Other Excise taxes and duties 3,156,001 3,189,945 Miscellaneous charges (Note 10) 807,621 1,080,083 20,559,199 20,449,462 Total Tax Revenues 180,037,346 173,646,301 Employment Insurance Premiums 16,877,137 17,109,170 Interest, penalties and other revenues (Note 11) 5,198,578 4,150,639 Revenues Administered on behalf of the Government of Canada 202,113,061 194,906,110 Interest expense (1,055,683) (716,913) Net Revenues Administered on behalf of the Government of Canada 201,057,378 194,189,197 Provincial and Territorial Governments and First Nations administered revenues Income Tax Revenues Personal and trust 50,249,280 47,201,421 Corporate 4,834,497 3,995,943 55,083,777 51,197,364 Harmonized Sales Tax 1,039,154 942,514 Other Revenues (Note 12) 235,627 216,323 Revenues Administered on behalf of Provincial and Territorial Governments and First Nations 56,358,558 52,356,201 Revenues Administered on behalf of the Canada Pension Plan (Note 13) 35,437,908 32,455,339 Total Net Administered Revenues 292,853,844 279,000,737 The accompanying notes are an integral part of these financial statements. ...

The value of my B.C. new housing rebate under the existing rules is $22,000 (71.43% × $28,000, being the provincial part of the HST paid). ... The total of your enhanced B.C. new housing rebate would be $40,001 ($800,000 × 7% × 71.43%). ... Am I required to pay or credit the additional $16,250 ($42,500 – $26,250) to the purchaser at the time of the sale? ...

Preliminary Statistics – 2014 edition (2012 tax year) The Preliminary Statistics presents data from individual income tax and benefit returns that were processed for the tax year two years prior to year of publication. ... Where: Line 344 = the sum of Items 94 "Allowable charitable donations and government gifts" and 95 "Eligible cultural and ecological gifts". Line 345 = $200 or the amount from Line 344, whichever is less. Line 346 = 15% of Line 345. ...