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Authorize a representative – Business number The Canada Revenue Agency (CRA) needs your consent to deal with a representative for anything related to your business number (BN) and program accounts. ... For more information, go to Authorize or cancel a representative – Individuals. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page Partnerships and stakeholders The Canada Revenue Agency (CRA) maintains relationship at various levels with a wide range of government, not-for-profit, and private sector organizations. ... campaign – which provides consumers with tools and information to discourage and reduce their participation in the underground economy. ...

Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Biographies Chair of the Board of Management Richard (Rick) Thorpe, CPA, CMA, FCMA Penticton, British Columbia Appointed: October 2013 for 4 years Chair, Board of Management Member, Audit Committee Member, Governance Committee Member, Human Resources Committee Member, Resources Committee Nominated by the federal government, Richard (Rick) Thorpe has more than 45 years of experience in the private and public sectors. ... He is a former volunteer Chair of the Fiscal Review Board for the City of Penticton (2010 to 2013), and has also served on non-profit boards, including Summerland Charity Shops Society (Penny Lane) 2010 to 2013, Agur Lake Camp Society, the Heart & Stroke Foundation of British Columbia and Yukon. ...

Section 2 – Roles and Responsibilities Previous page Next page Role of the Minister and Ministerial support Role of Minister Individually, Ministers are accountable to Parliament for the performance of their duties and functions. ... See Section 3k – Safeguarding Taxpayer Information, for a more detailed description of these controls. ...

My Account – What’s new Audit enquiries A new link has been added to the left-side menu of My Account. ...

Line 323 – Your tuition, education, and textbook amounts The tuition, education, and textbook amounts allows you to reduce any income tax you may owe. ...

Questions and answers about Line 206 – Pension adjustment I need to know where I claim this pension adjustment amount on my income tax and benefit return. ...

Canada-Estonia Tax Convention – “Most Favoured Nation” provision takes effects to eliminate source-state taxation rights in respect of certain royalties Events have resulted in the exemption described in Article 12(7) of the Canada-Estonia Tax Convention to have effect in respect of royalties paid or credited on or after January 1, 2016. ...

Place of supply – Postage services Use the following rules to determine which GST/HST rate applies for: Stamps and postage-paid cards Mail delivery Mail delivery using a postage meter "Lettermail" "Business reply" mail Stamps and postage-paid cards The  supply of a Canada Post postage stamp  is made in the province where the purchaser receives the stamp. ...

Examples – When and how to make a repayment Example 1 Sarah makes LLP withdrawals from 2013 to 2016. ...