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CRA activities Fiscal Year 2013-2014 (in $ 000) 2014-2015 (in $ 000) 2015-2016 (in $000) Federal and provincial benefits payments 21,520 21,778 28,626 Total administered revenues 359,867 376,264 398,154 As demonstrated in the CRA activities figure, CRA's work volume, as measured based on total administered revenues and benefit payments processed, has increased. ...

To pursue an objection or an appeal, whether or not the supplier assigned their rights, the purchaser must complete Form E414, Notice of Objection – Purchaser, and mail it within 120 days of the date on the notice issued to the supplier. ... (b) the objection is allowed in part – This means the disputed dollar amount of the assessment or determination is adjusted, and a notice of reassessment or another notice of determination is issued. ... (c) the objection is not allowed – This means that the assessment or determination under objection is upheld. ...

[performance results] Expected results Indicators Targets 2010-2011 2011-2012 2012-2013 Identified non-compliance Non-filers and GST/HST non-registrants are identified and addressed through compliance actions T1/T2/T3 non-filers and GST/HST non-registrants ($ billion) $2.6 $2.8 $2.6 $2.9 Employer/Payroll/GST/HST Reviews, Exams and Compliance Audits ($ billion) $1.6 $1.6 $1.7 $1.8 Tax debt and government program debt is resolved on a timely basis and is within targeted levels Percentage of accounts receivable dollars resolved in the fiscal year compared to the dollar value of accounts receivable (intake) received in the fiscal year 90% n/a n/a 93.5% Ensure compliance with filing and remitting requirements as they relate to the Income Tax Act, Canada Pension Plan, Employment Insurance Act and the Excise Tax Act Trend in the total dollar value of assessments related to employer, GST/HST and part XIII related compliance activities ($ billion) 0% change compared to baseline year Baseline year (8.15%) 10.2% Ensure compliance of individuals, corporations and trusts with filing and registration requirements as they relate to the Income Tax Act, Excise Tax Act and other legislation Trend in the dollar value of estimated assessments related to GST/HST non-registration activities and non-filer activities for individuals, trusts, and corporations resolved at the TC/TSO level ($ billion) 0% change as compared to baseline year Baseline year (2.8%) 13.1% Tax accounts receivable assigned to the tax services offices are collected and resolved, on behalf of the federal, provincial and territorial governments, on a timely basis and within targeted levels Percentage of tax services offices tax intake (dollars) resolved in the year of intake 60% 64.4% 61.6% 51.2% Percentage of tax services offices tax accounts receivable aged inventory (>5 years) compared to closing tax services offices inventory 18% 16.9% 16.4% 14.4% Percentage of the dollar value of tax accounts receivable resolved at the tax services offices in the fiscal year compared to forecasted 100% n/a n/a 96.0% Government programs accounts receivables are collected and resolved on behalf of the federal, provincial, and territorial governments on a timely basis and within targeted levels Percentage of the dollar value of government programs accounts receivable resolved in the fiscal year compared to forecasted 100% 110% 105% 104% Accounts resolved through high volume/low cost interventions Percentage of selected non-filer (individuals and corporations) accounts resolved in the fiscal year through automated operations and call centre 45% n/a n/a 34.5% Percentage of pre-tax services offices tax intake (dollars) resolved in the year of intake 76% n/a n/a 79.5% n/a: This is a new indicator for 2012-2013. ...

Authorities approved after Main Estimates (dollars) 2013-2014 Main Estimates 4,276,823,253 Canada Pension Plan / employment insurance administration- adjustment to funding for the associated employee benefits 325,601 Transfer of funds to Shared Services Canada to adjust funding for IT infrastructure services (6,585,649) Planned spending (as reported in the 2013-2014 Report on Plans and Priorities) 4,270,563,205 Carryforward from 2012-2013 299,825,811 Severance payments, parental benefits and vacation credits 83,954,058 Funding of various collective agreements 5,909,013 Reduction in the statutory authority for the disbursement of softwood lumber export charges to the provinces (253,000,000) Year-end adjustments to statutory authorities: increased disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006 12,344,675 increased employee benefit plans costs 15,927,126 court awards 1,156,258 crown assets disposals 222,344 decreased Children's Special Allowance payments (2,596,566) decreased respendable revenue mainly for the provision of services to the Canada Border Services Agency and to the Province of Ontario (29,763,455) Other minor adjustments 30,829 Total authorities at year-end 4,404,573,298 Estimates by vote For information on CRA's organizational votes and statutory expenditures, see: Public Accounts of Canada 2014 on the Public Works and Government Services Canada website iii. ... See pages 106-107 of the Annual Report to Parliament for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. Footnote 3: Planned spending has been restated from the Canada Revenue Agency 2013-2014 Report on Plans and Priorities to distribute the real property accommodations funding (previously centralized in program 7 – internal services) to all applicable programs. ...

[performance results] Expected results Indicators Targets 2010-2011 2011-2012 2012-2013 Identified non-compliance Non-filers and GST/HST non-registrants are identified and addressed through compliance actions T1/T2/T3 non-filers and GST/HST non-registrants ($ billion) $2.6 $2.8 $2.6 $2.9 Employer/Payroll/GST/HST Reviews, Exams and Compliance Audits ($ billion) $1.6 $1.6 $1.7 $1.8 Tax debt and government program debt is resolved on a timely basis and is within targeted levels Percentage of accounts receivable dollars resolved in the fiscal year compared to the dollar value of accounts receivable (intake) received in the fiscal year 90% n/a n/a 93.5% Ensure compliance with filing and remitting requirements as they relate to the Income Tax Act, Canada Pension Plan, Employment Insurance Act and the Excise Tax Act Trend in the total dollar value of assessments related to employer, GST/HST and part XIII related compliance activities ($ billion) 0% change compared to baseline year Baseline year (8.15%) 10.2% Ensure compliance of individuals, corporations and trusts with filing and registration requirements as they relate to the Income Tax Act, Excise Tax Act and other legislation Trend in the dollar value of estimated assessments related to GST/HST non-registration activities and non-filer activities for individuals, trusts, and corporations resolved at the TC/TSO level ($ billion) 0% change as compared to baseline year Baseline year (2.8%) 13.1% Tax accounts receivable assigned to the tax services offices are collected and resolved, on behalf of the federal, provincial and territorial governments, on a timely basis and within targeted levels Percentage of tax services offices tax intake (dollars) resolved in the year of intake 60% 64.4% 61.6% 51.2% Percentage of tax services offices tax accounts receivable aged inventory (>5 years) compared to closing tax services offices inventory 18% 16.9% 16.4% 14.4% Percentage of the dollar value of tax accounts receivable resolved at the tax services offices in the fiscal year compared to forecasted 100% n/a n/a 96.0% Government programs accounts receivables are collected and resolved on behalf of the federal, provincial, and territorial governments on a timely basis and within targeted levels Percentage of the dollar value of government programs accounts receivable resolved in the fiscal year compared to forecasted 100% 110% 105% 104% Accounts resolved through high volume/low cost interventions Percentage of selected non-filer (individuals and corporations) accounts resolved in the fiscal year through automated operations and call centre 45% n/a n/a 34.5% Percentage of pre-tax services offices tax intake (dollars) resolved in the year of intake 76% n/a n/a 79.5% n/a: This is a new indicator for 2012-2013. ...

Once these items are accounted for, as shown in Base spending budgets, the remaining variance will be primarily attributable to the gradual implementation of savings measures arising from the Budget 2012 spending review, reaching $196M by 2015-2016 Human resources (full-time equivalent) Total budgetary expenditures (Main Estimates) 2013-14 Forecast 2012-13 Planned 2013-14 Planned 2014-15 Planned 2015-16 39,371 41,144 39,371 38,354 38,209 Planning summary table (thousands of dollars) Strategic outcomes Program (P) Actual spending 2010-11 2011-12 Forecast spending 2012-13 (Footnote 1) Planned Spending 2013-14 (Footnote 1) 2014-15 (Footnote 1) 2015-16 (Footnote 1) Alignment to Government of Canada outcomes Taxpayers meet their obligations and Canada's revenue base is protected Taxpayer and business assistance (P1) 551,883 530,542 561,868 538,855 245,811 243,702 A transparent, accountable, and responsive federal government Assessment of returns and payment processing (P2) 683,036 642,057 641,475 595,735 559,701 575,033 Well-managed and efficient government operations Accounts receivable and returns compliance (P3) 511,567 521,505 478,265 428,029 413,039 410,235 Well-managed and efficient government operations Reporting compliance (P4) 1,071,359 1,055,758 1,099,842 1,015,345 988,246 980,097 Well-managed and efficient government operations Appeals (P5) 164,065 175,064 179,149 178,625 173,148 169,228 A transparent, accountable, and responsive federal government Eligible families and individuals receive timely and correct benefit payments Benefit programs (P6) 369,838 369,783 383,130 382,510 382,314 385,942 Income security and employment for Canadians Supports all strategic outcomes within the CRA Internal services (P7) 1,064,087 1,053,851 1,399,696 1,128,367 1,099,782 1,089,215 Total CRA (excluding taxpayers' ombudsman) (Footnote 3) 4,415,836 4,348,561 4,743,425 4,267,465 3,862,040 3,853,452 Taxpayers and benefit recipients receive an independent and impartial review of their service-related complaints Taxpayers' ombudsman (P9) 2,730 2,731 3,124 3,098 2,967 2,970 A transparent, accountable, and responsive federal government Total CRA (Footnote 4) 4,418,566 4,351,292 4,746,549 4,270,563 3,865,007 3,856,421 Footnote 1: The reduction in Forecast/Planned Spending over the planning period (from $4.747B in 2012-2013 to $3.856B in 2015-2016) is primarily attributable to: (a) certain technical adjustments that are reflected only in 2012-2013 – a carry forward from 2011-2012 ($248M) and funding for maternity and severance benefits ($175M); (b) the fact that Planned Spending in 2014-2015 and 2015-2016 does not yet include a forecast of disbursements to the provinces under the Softwood Lumber Products Export Charge Act, 2006 (which amounted to $280M in 2012-2013 and $283M in 2013-2014); and (c) the gradual implementation of savings measures arising from the Budget 2012 spending review, reaching $196M by 2015-2016. ... The CRA contributes to Theme IV – Shrinking the Environmental Footprint – Beginning with Government as denoted by this visual identifier. These contributions are components of the following program and are further explained in Section II: program 7 – internal services. ...

Therefore, in this case, the professional will charge GST on $800 ($2,000 × 40%) and HST on $1,200 ($2,000 × 60%) of the consideration for the supply of the service to the British Columbia Crown Corporation. ... Therefore, in this case the professional will be required to charge GST on $800 ($2,000 × 40%) and HST on $1,200 ($2,000 × 60%) of the consideration for the supply of the service to the British Columbia ministry. ...

Likewise, where a wholly-owned subsidiary has reimbursed its parent under an agreement (see " Reimbursement by a wholly-owned corporation to its parent " in this document), the parent may not then claim the same amounts as qualified Canadian labour expenditures. ... However, in accordance with Guide T4130 – Employers’ Guide – Taxable Benefits and Allowances, a reimbursement to an employee to offset the cost of tools needed for the job is a taxable benefit and should be included in the employee’s income. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Example 3 – Input-based allocation Insurance Company C purchases a non-attributable input. ... Based on this, Financial Institution J allocates 15% of the aisles and hallways (15% × 900 square feet = 135 square feet) as being used for making taxable supplies for consideration. ...

Figure 1: Percentage of CRA Facilities and Employees with Access to the No Waste Program between 2008 and 2013 Year % Facilities with access to No Waste % of Employees with access to No Waste 2008-2009 67% 83% 2009-2010 72% 89% 2010-2011 84% 96% 2011-2012 86% 97% 2012-2013 84% 96% Green procurement The CRA continued to procure environmentally friendly products and services, where possible, to reduce the impacts of its operations on the environment. ... Figure 2: CRA Green Product Spending through Synergy between 2006 and 2013 Footnote 2 Year % of CRA Synergy spending on traditional products % of CRA Synergy spending on green products 2006-2007 70% 30% 2007-2008 72% 28% 2008-2009 73% 27% 2009-2010 72% 28% 2010-2011 50% 50% 2011-2012 30% 70% 2012-2013 31% 69% Office paper reduction The annual national paper reduction campaign was held on April 22, 2012, as part of the CRA's Earth Day celebrations. ... Figure 3: Annual Office Paper Use in Sheets/FTE and expenditures between 2003 and 2013 Year Sheets/FTE Paper expenditures ($ millions) 2003-2004 7399 2.42 2004-2005 7234 1.81 2005-2006 6407 1.56 2006-2007 5761 1.45 2007-2008 5721 1.48 2008-2009 5385 1.46 2009-2010 5147 1.41 2010-2011 5362 1.47 2011-2012 4351 1.2 2012-2013 4264 1.14 Real property footprint reduction and sustainability Efforts to reduce the CRA's real property footprint continued in 2012-2013. ...