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Examples – Tax payable on non-resident contributions Example 1 Gemma is a 41-year-old Canadian resident. ... Since the tax is equal to 1% per month of the amount of non-resident contributions, the tax on her non-resident contributions was $150 ($2,500 × 1% × the 6 months from July to December 2013). ... Accordingly, Hassan had to pay $120 in tax based on his non-resident contribution ($3,000 × 1% × 4 months). ...

2016 Report on Public Service Renewal – Serving Canadians with Excellence This Blueprint 2020 progress report showcases the Canada Revenue Agency's accomplishments with respect to Healthy Workplaces, Recruitment and Onboarding, and Other Actions to Renew the Public Service. The report is available in HTML format, or in a print-ready.pdf version by selecting the links below: December 2016 December 2016 Report – Serving Canadians with Excellence (html) December 2016 Report – Serving Canadians with Excellence (pdf) Date modified: 2017-01-19 ...

Line 251 – Limited partnership losses of other years If you had limited partnership losses in previous years that you have not already claimed, you may be able to claim part of these losses this year. ... For more information, see Interpretation Bulletin IT-232R3, Losses – Their Deductibility in the Loss Year or in Other Years or by calling 1-800-959-5525. ... Forms and publications Guide T-5000, General Income Tax and Benefit Guide Form Schedule 4, Statement of Investment Income Form T5013, Statement of Partnership Income Interpretation Bulletin IT232R3, Losses – Their deductibility in the loss year or other years Related topics Line 122 – Net partnership income: limited or non-active partners only Date modified: 2017-01-27 ...

Section D – Other promoter information Promoter's name, identification number, address, and telephone number – Enter the name, identification number, complete address, and daytime telephone number for each promoter of this tax shelter, including any broker being used to promote or market the product. ... Type of promoter – In the last column, enter the code to identify the type of promoter. ... Additional information required – Attach a separate sheet to provide the following information. ...

Line 116 – Elected split-pension amount If the receiving spouse or common-law partner and the transferring spouse or common-law partner have jointly elected to split their pension income by completing Form T1032, Joint Election to Split Pension Income, the receiving spouse or common-law partner must enter on this line the elected split-pension amount from line G of Form T1032. ... Forms and publications General Income Tax and Benefit Package – Guide, Return, and Schedules Form T1032, Joint Election to Split Pension Income Related topics Pension income splitting Line 314 – Pension income amount Line 437 – Total income tax deducted Date modified: 2017-01-03 ...

Section 1 – Welcome Previous page Next page Minister Briefing Plan Day 1 – November 4, 2015 TIME EVENT 10:30 AM Swearing-in ceremony for new Ministers / Meet the Commissioner at Rideau Hall Day 2 BRIEFING TIME TOPIC 1 hour Welcome to the Agency Coffee with the Commissioner and Deputy Commissioner Discuss Minister's priorities Discuss Briefing Plan 1 hour Concierge services Office orientation and administrative decisions. 30 minutes Confidentiality and Protection of Taxpayer Information 1 hour Introduction to the CRA Agency Overview Day 3 BRIEFING TIME TOPIC 1 hour Service to Canadians 1 hour Compliance 30 minutes Safeguarding taxpayer information Day 4 BRIEFING TIME TOPIC 1 hour Expenditure Management Cycle and CRA Budget 1 hour Electoral commitments Day 5 BRIEFING TIME TOPIC 30 minutes Appeals 30 minutes Litigation 30 minutes Collections and debt management 30 minutes Corporate Branches 15 minutes Teleconference: Regional Heads 15 minutes Board Chair (briefing/arranged call) 15 minutes Taxpayers' Ombudsman (briefing/arranged call) Day 6 BRIEFING TIME TOPIC 30 minutes Agency Management Committee (AMC) Meeting 90 – 120 minutes Key Issues Previous page Next page Date modified: 2016-03-08 ...

General enquiries – Telephone Respond to calls in queue within 2 minutes 80% 81% 80% 82% 83% 82% Met or exceeded target 2. ... Deferred income plans – Response to written enquiries Within 60 days 80% 69% 75% 60% 38% 65% Target not met 15. ... Video and film tax credits – Refundable claims (unaudited) 60 days 90% 94% 90% 97% 97% 96% Met or exceeded target 33. ...

Sale of eligible capital property – Sole proprietor When you sell eligible capital property, you have to subtract part of the proceeds of disposition from your cumulative eligible capital (CEC) account. ... She deducted annual allowances each year as follows: Annual allowances Year Amount 2009 $525 2010 $488 2011 $454 2012 $422 2013 $393 2014 $365 Total for the years from 2009 to 2014 $2,647 The amount Lysa has to include in her business income on Line 8230- Other income on Form T2125, Statement of Business or Professional Activities, is the total of amounts A and C calculated as follows: Calculation of amount A: Actual proceeds of disposition ($15,000) × 75% $11,250 Plus: total annual allowances deducted $2,647 (i) Minus: Eligible capital expenditures ($10,000) × 75% $7,500 Equals: Excess amount $6,397 (ii) The lesser of (i) and (ii) $2,647 A Calculation of amount B: Excess amount $6,397 Minus: total annual allowances deducted $2,647 Equals $3,750 B Calculation of amount C: Amount B ($3,750) × 2/3 $2,500 C Taxable amount from the sale of client list Amount A ($2,647) + Amount C ($2,500) $5,147 Lysa would include $5,147 on line 8230, other income, in Part 3 on page 1 of Form T2125. ...

EDN39 Notice to All Tobacco Manufacturers – Prescribed Brands of Tobacco Products November 2014 The information in this notice is for reference purposes only and does not replace the Excise Act, 2001 or its regulations. ... In order to have brands included in the regulatory amendments package, a tobacco manufacturer must submit a detailed business plan and supporting documentary evidence, which should comprise at least the following elements: product formulation – how it differs from Canadian product in terms of physical characteristics before and during consumption; export markets – contracts in place, in development or being negotiated; details of product and packaging graphics for the intended market; and business projections (e.g., volume, sales, markets). ... Tobacco manufacturers must submit their requests and accompanying documentation no later than January 15, 2015 to: Excise Duties and Taxes Division Excise Duty Operations – Tobacco Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency 320 Queen Street Ottawa ON K1A 0L5 All technical publications related to the Excise Act, 2001 and its regulations are available on the CRA website at www.cra.gc.ca/exciseduty, under the title “Excise Act, 2001 – Technical Information”. ...

PD7A — Statement of account for current source deductions Image description This image is of the revised PD7A, Statement for current source deductions that the Canada Revenue Agency will start sending out in May 2016. ... YOUR CONTACT INFORMATION – Appears in the left corner” “2. STATEMENT DATE INFORMATION – Organized so you can easily identify your statement details” “3. ACTION YOU NEED TO TAKE – Provides your information and if actions are required” “4. ...