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Canada Revenue Agency Ministerial Transition Documents – November 2015 Next page Note to Readers The briefing documents listed below were prepared for the Minister of National Revenue. ... Table of Contents Section 1 – Welcome Commissioner's letter to the Minister Contact list Short-term decisions Floor plan *+ Minister briefing plan Section 2 – Roles and Responsibilities Role of the Minister and Ministerial support Communications and issues management How the Federal government works: An overview * Open and Accountable government * CRA's Board of Management Section 3 – Introduction to the Canada Revenue Agency (CRA) Agency Overview Canada Revenue Agency at a Glance * Senior management contact list Biographies Chair of the Board of Management Commissioner of Revenue and Chief Executive Officer of the Canada Revenue Agency Deputy Commissioner of the Canada Revenue Agency Taxpayers' Ombudsman Partnerships and stakeholders Taxpayers' Ombudsman overview * Expenditure management cycle and CRA budget * Service to Canadians Compliance Collections Appeals Corporate Safeguarding taxpayer information Oversight Section 4 – Immediate Decisions Treasury Board business * Delegations Message to employees Federal budget – A CRA perspective * Section 5 – Government Overview Role of central agencies Section 6 – CRA Litigation Forecast *+ Section 7 – Issues Supporting small and medium businesses * Better service to Canadians * Estimating the magnitude of non-compliance (Tax gap) * Tobacco compliance and contraband * Underground economy * Foreign Account Tax Compliance Act (FATCA) * International collaboration on tax avoidance * Rules for charities related to political activities * Collective bargaining * Bill C-377 – Requirements for labour organizations * Disability Tax Credit promoters * Ontario Retirement Pension Plan * Robillard Commission Report * Overview of recent reduction exercises and major long-term funding pressures * Quebec: GST compensation * British Columbia and Ontario housing market * *Documents under review *+ Documents protected pursuant to the Access to Information Act Next page Date modified: 2016-03-08 ...

<SummaryReportTypeCode></SummaryReportTypeCode> – Required 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended or cancelled slip. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended reporting financial institution record. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – Required, 1 alpha –Indicate the type of data being sent: – O = Original – A = Amendment – C = Cancel – Note: 1– An original return cannot contain a cancelled or an amended sponsor record. 2 – An amended return will contain an original sponsor record, if no change is made to the sponsor information. ...

Part XVIII Information Return – International Exchange of Information on Financial Accounts 2016- Version 1- updated 2015-10-10 <Return> <PartXVIII> <PartXVIIISlip> <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – C = Cancel – Note: 1– An original return cannot contain an amended or cancelled slip. 2 – An amended return cannot contain an original slip. 3 – An amended return can contain only amended slips or only cancelled slips, not a mix (as this will result in duplicate Document Reference Identifiers and consequently, will be rejected). ... <SummaryReportTypeCode></SummaryReportTypeCode> – Required 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended or cancelled slip. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended reporting financial institution record. ...

Box 11 – Recipient type On each T5008 slip, enter one of the following codes to identify the person for whom the transaction was made: " 1 " individual (even if the SIN is not provided); " 2 " joint account; " 3 " corporation; or " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership. ...

Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual; " 2 " for a joint account (two or more individuals); " 3 " for a corporation; " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership; or " 5 " for a government, government enterprise, or international organization. ...

Box 15 – Type code of securities Indicate the type of security by entering one of the following codes: BON – Bonds BO1 – A bulk transaction in bonds for which the quantity cannot be determined DOB – Debt obligations in bearer form DO1 – A bulk transaction in debt obligations in bearer form for which the quantity cannot be determined FUT – Futures MET – Precious metals MFT – Units in a mutual fund trust or investment fund trust MSC – Miscellaneous OPC – Option contracts PTI – Publicly traded interest in a trust or partnership RTS – Rights SHS – Shares UNT – Units (for example, a unit consisting of a bond and a warrant) WTS – Warrants These codes are the same as field 35A in the International Standard ISO 15022. ...

Worksheet 2 – Example 1 Example Corporation A has estimated its tax for 2016 at $900,000. ... Worksheet 2 – Calculating monthly instalment payments for 2016 Option 1 for calculating monthly instalment payments for 2016 (instalments $75,000) Description Amount Part I tax payable 900,000 Part VI tax payable + Part VI.1 tax payable + Part XII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 900,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XII.1 tax, as well as provincial and territorial tax = 900,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 900,000 Divide by: ÷ 12 Each of the 12 payments due under option 1: = 75,000 Option 2 for calculating monthly instalment payments for 2015 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 2: = 76,000 Option 3 for calculating monthly instalment payments for 2014 (instalments $90,200) Description Amount Part I tax payable 60,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 60,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 60,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 60,000 Divide by: ÷ 12 Each of the first 2 payments due under option 3: = 5,000 Previous-year instalment base (option 2 instalment base amount above) 912,000 Subtract: the total of payments 1 and 2 under option 3 – Difference = 902,000 Divide by: ÷ 10 Each of the remaining 10 payments due under option 3: = 90,200 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS2, Calculating monthly instalment payments for 2016 Date modified: 2015-12-15 ...

For details on how to calculate your total rebate, go to RC4033-  General Application for GST/HST Rebates, under "Part C – Rebate claimed". ... GST paid = $2,000 × 6% = $120 Divided by 6 = $120 ÷ 6 = $20 Total amount you can claim under reason code 1C is $20. ... HST paid = $2,000 × 14% = $280 Divided by 14 = $280 ÷ 14 = $20 Total amount you can claim under reason code 1C is $20. ...

Box 13 – Foreign currency You should report all amounts in Canadian currency, unless the transaction meets the requirements explained in Foreign currency reporting. ... If possible, use the alphabetic codes, as follows: AUD – Australia, dollar DKK – Denmark, krone EUR – European Union, euro GBP – United Kingdom, pound HKD – Hong Kong, dollar JPY – Japan, yen NZD – New Zealand, dollar OTH – Other USD – United States, dollar When you report amounts in foreign currency, keep the following rules in mind: print the name of the foreign currency on the T5008 slips (for example, U.S. DOLLARS) beside the Identification of securities text above the white box of Box 17 – Identification of securities for the recipient's benefit; if you file your T5008 information return on paper and leave box 13 blank, we will process the amounts on the T5008 slips as Canadian dollars; and when completing the summary, you only have to enter one amount for total proceeds of disposition, whether or not you complete the T5008 slips in different currencies. ...

Box 27 – Foreign currency Leave this area blank if you are reporting amounts in Canadian dollars. ... For example: AUD – Australia, dollar DKK – Denmark, krone EUR – European Union, euro GBP – United Kingdom, pound HKD – Hong Kong, dollar JPY – Japan, yen NZD – New Zealand, dollar USD – United States, dollar OTH – Other When you report amounts in foreign currency, keep the following rules in mind: do not combine different foreign currency types on a T5 slip. ...