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Eligible capital expenditures – farmers and fishers You may buy property that has no physical existence, but gives you a lasting economic benefit. ...

Form T1135 – Reporting for the 2013 tax year Reporting for the 2013 tax year For the 2013 tax year, taxpayers have the option to use either the 2013 transitional reporting method or the T3/T5 reporting exception. ...

LLP Conditions – Full-time student You can participate in the LLP if the student (you or your spouse or common-law partner) is enrolled as a full-time student or as a part-time student if he or she meets certain disability conditions. ...

December 15 quarterly instalment payment – you can pay online! Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ...

Fraud Scenario – Telephone phishing Amy is a young professional beginning her career after graduating from university. ...

Section 4 – Immediate Decisions Previous page Next page Delegations Delegations provide the legal framework under which officers of the Canada Revenue Agency (CRA) can exercise, on behalf of the Minister, a wide variety of powers and duties. ...

Careers at the CRA – 2. Before you apply 1. Why work with us 2. Before you apply 3. ...

Disability Tax Credit – Nurse Practitioners Individuals who have a severe and prolonged impairment in physical or mental functions may be eligible for the Disability Tax Credit (DTC). ...

Reminder – File and pay by the tax-filing deadline to avoid interest and penalties Most Canadian income tax and benefit returns for 2016 are due on April 30, 2017. ...

Compliance – Our Core Operations The change initiatives of our innovation agenda, such as smart border management and expansion of electronic services, are aimed at transforming the way we do business to provide the best possible service to Canadians and businesses. ... For example: Process 90% of fairness requests related to accounts receivable and trust account programs within 4-6 weeks Provide technical interpretations to taxpayers within 90 days Process 80% of applications to registered pension plans within the published timeframes of 60 days for deemed registrations and 180 days for complete review Process paper T1 returns within 4-6 weeks of receipt and electronic returns (EFILE, NETFILE, TELEFILE) within 2 weeks of receipt Process GST/HST returns within 21 days of receipt Process 75% of T2 corporation returns within 50 calendar days and 90% within 90 calendar days Develop service standards for telephone enquiries, adapted from existing internal performance targets, by 2003-2004 Overall client satisfaction rating from our annual survey continues to meet or exceed our 71% benchmark result for 2000-2001 Continued effectiveness in communicating and implementing legislative changes within required timeframes Increased take-up of alternative electronic information services and reduced caller volumes Implementation of a systematic nationwide fairness monitoring program by 2005-2006 Successful implementation of the Scientific Research and Experimental Development (SR&ED) Strategic Business Plan Processing of returns is accurate, timely, and efficient Meet or exceed service standards and internal performance targets, for example: Process 98% of on-time T1 returns by mid-June Process paper T1 returns within 4-6 weeks of receipt and electronic returns (EFILE, NETFILE, TELEFILE) within 2 weeks of receipt Process 75% of current-year T2 corporation income tax returns within 50 days and a further 15% within 90 days Process 100% of all GST/HST returns within 21 days of receipt Process 95% of T3 trust returns within 4 months Process T4 returns filed via the Internet within one business day Process SR&ED tax credit claims within established service standard timeframes 90% of the time Tax debt is within targeted level Reduce the inventory of older accounts (greater than 5 years) relative to prior years Meet or exceed cash collections commitments to the Government of Canada of $8.4 billion for 2003-2004, increasing to $8.6 billion by 2005-2006 Close the gap between the dollar value of production (cash collections, write-offs, and other adjustments) and the intake of new debt Stabilize or prevent further deterioration in the ratio of outstanding receivables to gross revenues As part of a multi-faceted framework for managing accounts receivable: by 2003-2004, implement a National T1 Pool pilot project by 2004-2005, evaluate year 1 of the pilot project Compliance behaviour is understood with a view to minimizing areas of noncompliance Implementation of the Compliance Measurement Framework by 2004-2005 Development and implementation of an e-commerce compliance strategy by 2004-2005 Allocation of resources is guided by risk Continued effective use of information matching programs to identify discrepancies between amounts reported on tax returns and third-party information reports Results from validation programs continue to show much higher adjustment rates and average dollar amounts compared to random selections Results from audit and enforcement programs demonstrate effectiveness in flagging risky returns Investigations continue to detect proceeds of crime and make referrals, as required, for criminal prosecution Meet or exceed 2000-2001 benchmark for number of returns and registrations secured through the non-filer program Meet or exceed anticipated fiscal impact levels Actively seek legislative changes as required to enhance simplification and minimize noncompliance By 2005-2006, implement a formal mechanism for tracking and reporting on legislative issues The right compliance programs are used, are sufficiently resourced, and are effectively delivered Meet or exceed anticipated fiscal impact levels, for example: Provide for increased revenue of: $143 million in 2003-2004, $188.7 million in 2004-2005 and 2005-2006 through the GST/HST delinquent filer program Increase revenue by $33.7 million in 2003-2004, $45.8 million in 2004-2005 and 2005-2006 through Employer Compliance Audit Program Increase review and examination of Employer Withholding accounts to 5% of total Employer Registrants Base Continued participation in audit protocol agreements By 2005-2006, meet anticipated audit coverage levels (to be revised as necessary to account for increased population growth and adjustments in funding): Large corporations – 60% for large files and 20% for basic files Small and Medium business – 1.16% for unincorporated businesses and 1.26% for corporate files GST/HST files – 1.38% Knowledgeable and skilled workforce is in the right place at the right time Meet resource utilization targets in line with approved funding Training programs are in place by 2005 to meet the changing skills and knowledge required to deliver on Future Directions initiatives Benefit Programs and Other Services Our expected outcome in Benefit Programs and Other Services is that Canadians receive their rightful share of entitlements. ... Exhibit 9: Anticipated Results and Success Criteria for Customs Action Plan and Canada – U.S.Smart Border Expected Outcome – Canadians’ health, safety, security and business interests are protected, and Canada’s economic growth is supported, through responsible border and trade management Anticipated Results Success Criteria Enhanced enforcement that expeditiously identifies and responds to threats to the security, health and safety of society, and to Canada’s economy Continue to seize a significant portion (40% to 50%) of all contraband drugs seized in Canada Prompt and appropriate response to all known cases of significant threats to the health, safety and security of Canadians: prevention of the entry of inadmissible persons and prohibited goods investigations of dumped or subsidized imports enforcement actions from international threat identification Implementation of Officer Powers at eight ports by March 31, 2004 Modernization of memoranda of understanding with key government departments and agencies to allow, among other things, information sharing and intelligence gathering, joint priority setting for compliance improvement and performance reporting, by March 31, 2005 Increased examinations and detection of contraband across all major categories Effective compliance management that enhances personal and economic security, and encourages partnerships and sustained compliance Develop improved trade compliance data collection mechanisms by March 31, 2004 Responsible services that encourage voluntary compliance and minimize the compliance burden without compromising security Overall client satisfaction with Customs services is above 77% benchmark 95% of service standards are met (e.g., border wait times, release on minimum documentation, Pre-Arrival eview System release) Certainty and consistency for international trade and ravel A secure border with the United States that facilitates the movement of low-risk people nd goods Negotiation and implementation of customs procedures and trade policy instruments elated to new free trade agreements with Singapore, Central America Four, Free Trade Area of the Americas, CARICOM and the new WTO Round by March 31, 2005 Through participation in international organizations such as the World Trade Organization, World Customs Organization and Asia Pacific Economic Cooperation, nfluence international standards for rules on customs tariffs, dumping and subsidy eterminations, valuation and origin of goods, admissibility, trade incentives and ompliance management Knowledgeable and skilled orkforce is in the right lace at the right time Recruit 340 Customs officers by March 31, 2004 Phase II Officer Powers training to 456 customs inspectors by March 31, 2004 60% of staff receiving Customs Inspector Recruit Training Program will become nspectors in their first year on staff Specialized interdiction and enforcement training for 1,200 to 1,500 Customs officers by arch 31, 2004 Appeals Our expected outcome in Appeals is that Canadians receive an impartial and timely review of contested decisions through our redress system. ...