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Information for Canadian Small Businesses: Chapter 7 – Audits On this page… What is an audit? ...

Information for Canadian Small Businesses: Chapter 3 – Goods and services tax/harmonized sales tax (GST/HST) On this page… What is GST/HST? ... For more information, see Guide RC4022, General Information for GST/HST Registrants; or you are a non-resident who does not carry on business in Canada (see Guide RC4027, Doing Business in Canada – GST/HST Information for Non-Residents). ... For information on the meaning of basic tax content, and the availability of ITCs for start-up costs, see Guide RC4022, General Information for GST/HST Registrants; Policy Statement P-018R, Limitation on ITC Eligibility where a Person Becomes a Registrant; and Policy Statement P-019R, Eligibility for ITC on start-up costs – Eligible capital property. ...

Workers' Compensation Board (WCB) Awards Q's & A's When an employee cannot work because of an employment-related injury, a workers' compensation board may award benefits as compensation for lost wages. ... As there is no distinction between self-insured and regular employers, information in Guide T4001, Employers' Guide – Payroll Deductions and Remittances and on this page applies equally to both types of employers. ... Because of the CRA's policy, a workers' compensation board will issue an amended T5007 for 2016 showing NIL or "0" in "Box 10 – Workers' compensation benefits. ...

Section A – Identification information Tax shelter Tax shelter's name and address – Enter the name and complete address of the tax shelter entity in the left block of Section A. ... Postal code – Enter the Canadian postal code. Country – Enter "CAN" or the appropriate three letter code from "Appendix B – Country codes" in the T4068, Guide for the Partnership Information Return (T5013 forms), for any other country. ... For a corporation, enter a " 0 " followed by the corporation's BN. ...

T3010 checklist – how to avoid common mistakes when filing your return A registered charity must file an annual information return with financial statements and required attachments. Checklist Use the following information to avoid a lost return, incorrect financial calculations, and other mistakes that could cause delays: ☐ use the correct version of the T3010 to file your return (see Notice to the reader on the T3010 return page) ☐ file a complete return ☐ file your return within six months from the end of your charity’s fiscal period ☐ make sure your financial statements are included with your return and have the same fiscal period end ☐ file your return even if your charity was inactive during its fiscal year ☐ describe your charitable activities, not your fundraising activities, in Section C2 ☐ make sure there is a signature of a director/trustee or like official in Section E ☐ include the dates of birth, arm’s length status, and postal codes for all directors, trustees, and like officials on Form T1235 ☐ include the registration numbers for all qualified donees on Form T1236 ☐ mail to: Charities Directorate Canada Revenue Agency Ottawa ON K1A 0L5 Additional information You must include your financial information in Section D or Schedule 6 – do not complete both. ...

Calculation of scholarship exemption for the tax year: Scholarships, fellowships, and bursaries received by you in the tax year for your enrolment in a program that entitles you to claim the part-time education amount in the tax year, the immediately preceding tax year, or the following tax year. $ Blank space for dollar value Line 1 Tuition fees and costs of program related material $ Blank space for dollar value Line 2 Enter the amount from line 1 or line 2, whichever is less $ Blank space for dollar value Line 3 Line 1 minus line 2 (if negative, enter "0") $ Blank space for dollar value Line 4 Basic scholarship exemption $500.00 $500.00 Line 5 Enter the amount from line 4 or line 5, whichever is less $ Blank space for dollar value Line 6 Add lines 3 and 6. This is your total scholarship exemption. $ Blank space for dollar value Line 7 Calculation of amounts to be included in income for the tax year: Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program from line 1 above. $ Blank space for dollar value Line 8 Enter your scholarship exemption for the tax year from line 7 above $ Blank space for dollar value Line 9 Line 8 minus line 9. This is the amount of scholarship, fellowship, and bursary income that you must include on line 130 of your return. $ Blank space for dollar value Line 10 Date modified: 2016-03-21 ...

Step 1: Divide the bonus you paid in January by the number of pay periods in the year ($300 ÷ 52 = $5.77) (amount 2). ... Step 2: Divide the last bonus you paid to Mario by the number of pay periods in the year ($780 ÷ 52 = $15) (amount 3). Add amounts 1, 2, and 3 to determine the adjusted weekly pay for the year of $420.77 ($400 + $5.77 + $15). ...

International and Large Business Income Tax Audit and Examination Privacy impact assessment (PIA) summary – International and Large Business Directorate, International, Large Business and Investigations Branch Overview & PIA initiation Government institution Canada Revenue Agency Government official responsible for the PIA Ted Gallivan Assistant Commissioner, International, Large Business and Investigations Branch Head of the government institution or delegate for section 10 of the Privacy Act Marie-Claude Juneau ATIP Co-ordinator Name of the program or activity of the government institution Reporting compliance- International and Large Business Audit Program Description of the class of record and personal information bank Standard or institution-specific class of record: International and Large Business Income Tax Audits and Examination Class of record (CRA ILBIB 415)- formerly (CRA CPB 415) Standard or institution specific personal information bank: Tax Avoidance Cases (CRA PPU 035) Legal authority for program or activity Income Tax Act (ITA) Subsection 220 (1) of the ITA ‒ Authority for the minister of national revenue to administer and enforce the ITA Excise Tax Act (ETA) Subsection 275(1) of the ETA ‒ Authority for the minister of national revenue to administer and enforce the ETA Collection of personal information and third-party penalties Section 231.1 of the ITA ‒ Authority to audit under the ITA and to examine documents and property of a taxpayer Section 231.2 of the ITA ‒ Authority to issue a requirement to provide documents or information Section 231.6 of the ITA ‒ Authority to issue a requirement to provide foreign-based information or documents Section 231.7 of the ITA ‒ Authority for a court order complying a person to provide information or documents sought under sections 231.1 and 231.2 of the ITA Section 237.1 of the ITA – Tax shelter provisions Section 233.3 of the ITA – Foreign reporting provisions Section 237.3 of the ITA – Reportable transaction provisions Section 244.2 of the ITA – Electronic funds transfer provisions Sections 163.2 of the ITA and 285.1 of the ETA – Third-party penalty provisions—misrepresentation of a tax matter by a third party (promoters who market and sell abusive tax shelter arrangements) Subsection 85(1), 85(2), and 97(2) of the ITA – Disposition of property by a taxpayer or partnership to a taxable or non-taxable Canadian corporation Canada Revenue Agency Act Section 61 of the Canada Revenue Agency Act – This lets the Canada Revenue Agency enter into contracts, agreements, and other arrangements with governments, public or private organizations and agencies, and any person in the name of Her Majesty in Right of Canada and in the Agency’s name. ... Risk to privacy: No Details: N/A Use of surveillance – This includes surveillance technologies such as audio and video recording devices, thermal imaging, recognition devices, radio frequency identification, secret surveillance/interception, computer-aided monitoring—including audit trails and satellite surveillance. Risk to privacy: No Details: N/A Use of automated personal information analysis, personal information matching, and knowledge discovery techniques – For the purposes of the directive on privacy impact assessments, government institutions are to identify activities that involve the use of automated technology to analyze, create, compare, identify, or extract personal information elements. ...

Section 1 – Welcome Previous page Next page Short Term Decisions Date: November 4, 2015 Key activities Decisions Formation of Cabinet – the new Cabinet will be sworn in at Rideau Hall followed by Cabinet meeting Establish composition of Minister's office staff The CRA Commissioner to brief the Minister of Revenue Discuss briefing schedule and establish briefing priorities Administrative matters Information required from Minister Checklist provided Immediate decisions from the Minister Approval of Minister's message to employees Minister of Revenue's communication – CRA's Website will be updated to announce the appointment of the new Minister immediately after the swearing in ceremony. Approval of Minister's biography and photograph Approval of signature and letter templates Email from Minister to all CRA staff – CRA Agency Management Committee (AMC) meeting – the Minister may wish to meet the Agency's Senior Management. Decision whether to attend a Wednesday (weekly) meeting of the Agency Management Committee Date: November 5-25, 2015 Key activities Decisions CRA's Chair of the Board of Management call – the Minister may wish to speak with the Chair Richard (Rick) Thorpe. ...

Examples – How to claim attendant care expenses and the disability tax credit Example 1 John is a 38-year-old who lives in his own home. ... Option 1: John's net and taxable income: $29,000 Line 300- Basic personal amount $11,327 Line 314- Pension income amount: $2,000 Line 316- Disability amount: $7,899 Line 330- Medical expenses: $10,000 − $870 (3% of net income) = $9,130 Line 335- Total federal non-refundable tax credits (add lines 300 to 330): = $30,356 Line 420- Net federal tax: $0 Option 2: John's net and taxable income: $29,000 Line 300- Basic personal amount: $11,327 Line 314- Pension income amount: $2,000 Line 316- Disability amount: $0 Line 330- Medical expenses: $14,000− $870 (3% of net income) = $13,130 Line 335- Total federal non-refundable tax credits (add lines 300 to 330): = $26,457 Line 420- Net federal tax: $381 Example 2 Judy is 57-year-old who earned $40,000 of pension income last year. ... Option 1: Judy's net and taxable income: $40,000 Line 300- Basic personal amount: $11,327 Line 314- Pension income amount: $2,000 Line 316- Disability amount: $7,899 Line 330- Medical expenses: $10,000− $1,200 (3% of net income) = $8,800 Line 335- Total federal non-refundable tax credits (add lines 300 to 330): = $30,026 Line 420- Net federal tax: $1,496 Option 2: Judy's net and taxable income: $40,000 Line 300- Basic personal amount: $11,327 Line 314- Pension income amount: $2,000 Line 316- Disability amount: $0 Line 330- Medical expenses: $21,000 − $1,200 (3% of net income) = $19,800 Line 335- Total federal non-refundable tax credits (add lines 300 to 330): = $33,127 Line 420- Net federal tax: $1,031 Date modified: 2016-01-04 ...