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We refer to these charities as " designated charities ". If you make this application, you cannot use the net tax calculation for charities. ...

Example- Calculation of security amount Export charges estimated for 12-month period: $6,250 Outstanding duty deposit refund amount:$3,000 Total: $9,250 50% of total amount = $4,625 Security amount = $5,000 (minimum security amount) After the initial 12-month period following registration, the amount of security required is calculated at 50% of the registrant's actual export charge paid plus any outstanding charge amounts owing on duty deposit refunds for the previous 12-month period. ...

For example, electronic workload distribution, virtual management, and self-service tools will streamline our operations and improve our efficiency. high performing organization The CRA's healthy work environment – focused on alignment, strong results and renewal, and characterized by trust – will be built on a partnership of executives, managers, and employees. ...

Legislative Reference(s): Excise Tax Act: subsection 123(1) – definition of "public college", as amended by S.C. 1997, c.10, s.1(7); subsection 259(1) as amended by S.C. 1997, c.10, s.69(4); subsection 259(1) – definition of "specified provincial percentage" as amended by S.C. 2009, c. 32, s. 29(1); subsection 259(3) as amended by S.C. 2009, c 32, s. 29(2); Part III and Part VI of Schedule V National coding system file number: 11910-5 Effective Date: January 1, 1991 All legislative references in this policy statement refer to the Excise Tax Act ("the ETA"), unless otherwise indicated. ...

For that reason, three pillars – integrity, service, and compliance – are at the heart of our organization. ...

Working with charities There are more than 86,000 registered charities in Canada, each playing an important role in our society, providing valuable services to Canadians – including to the most vulnerable. ... Registration as a charity under the Act provides organizations with unique tax privileges – an exemption from income tax, the ability to issue official donation receipts for gifts and to receive gifts from other registered charities. ...

Qualitative and Quantitative Research Outreach to the Charities Sector Prepared for the: Canada Revenue Agency January, 2015 Contract Number: 46558-159854/001/CY Contract Award Date: March 4, 2014 Project Cost: $97,618.55 (HST included) POR Number: 075-13 Prepared by: Environics Research Group For further information: Media Relations Canada Revenue Agency 4th Floor – 555 MacKenzie Avenue Ottawa, ON K1A 0L5 Media.relations@cra-arc.gc.ca Executive summary Background and Understanding Environics Research Group is pleased to present Canada Revenue Agency with this report on findings from a series of focus groups on enhancing and developing communications and educational tools for registered charities. ... The margin of error for a sample of 815 is +/- 3.4 percentage points, in 19 out of 20 samples (margin of error is greater for subgroups). ...

Online Services Those less comfortable online – particularly participants in the paper-based sessions – suggested that the provision of a tutorial outlining how to optimize the use of the CRA website and the services it offers would be very much appreciated. ...

Newsletter Issue Topics Included Charities Connection No. 12 Budget 2012- Changes affecting charities and other qualified donees Charity Quick View and your charity Charities Information Sessions and Webinars: New Schedule Registered Charity Basic Information Sheet Good feedback leads to better advice Guidance Products: Fundraising guidance update; Helping you understand the rules; Your opinion counts Charities Connection No. 11 Special Edition: Budget 2011- Changes for charities, registered Canadian amateur athletic associations, and qualified donees Charities Connection No. 10 The season of giving – Things to remember when issuing official donation receipts Outreach activities Reminder to file your Form T3010, Registered Charity Information Return Charities Connection No. 9 The Canada Not-for-Profit Corporations Act- Now in Force Charities Connection No. 8 Keep your eye on the ball East Africa Drought Relief Fund Prime Minister's Voluntary Awards- Update Charities Connection No. 7 Budget 2011 Education and training for charity volunteers Charities and giving webpage update New guidance on using an intermediary to carry out a charity's activities in Canada Reminder to file your Form T3010, Registered Charity Information Return Prime Minister's Volunteer Awards Charities Connection No. 6 Filing a complete T3010, Registered Charity Information Return New reference numbers for guidance products Hosting information sessions for charities Standard for registered charities Charities Connection No. 5 The new Form T3010-1, Registered Charity Information Return The Charities Directorate's guidance documents Giving to charity: Information for donors- Speaker's kit Charities Connection No. 4 Facts and figures on the work of the Charities Directorate in 2009-2010 Education and training for charities Education for donors New webpages: Revoking registered status Charities Connection No. 3 Service Clubs and Fraternal Societies Changes to webpage addresses (URLs) Are you HST ready? ... Amateur Youth Soccer Association International Charity Association Network (ICAN) Public education initiative Tax shelter gifting arrangements Charities and GST/HST Valuating donations Tips for completing your annual information return Newsletter No. 28 Regulatory reform Enhanced audit program Charities Directorate Roadshow Electronic Mailing List (EML) Facts and figures, statistics on charities Reform of the re-registration process Objections and appeals process Capital gains exemptions on gifts of securities Partnership and Outreach Program Public education campaign International Conference of Charity Regulators New fillable T3010A Newsletter No. 27 Facts and figures Legalese for charities- Part III Guidelines for applying new sanctions Jurisdictional collaboration Reminders when filing the annual information return Receipts – Who is the donor? ...

For additional information on sales of used houses refer to GST/HST Info Sheet, Sales by Individuals of Owner-Occupied Homes and GST/HST Memorandum 19.2.1, Residential Real Property – Sales. ... In this case, you must provide a completed form GST22, Real Property – Election to Make Certain Sales Taxable to the nearest tax services office prior to the sale. ...