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Performance results Program/sub-programs Individual returns and payment processing Expected results Performance indicators Targets Results Individual taxfilers receive timely and accurate assessment notices Percentage of service standard targets that are met or mostly met relating to T1 individual and T3 trust return activities: Processing T1 individual income tax returns (electronic) within an average of two weeks of receipt (target: 100%) Processing T1 individual income tax returns (paper) within an average of four to six weeks (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of two weeks (electronic) (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of eight weeks (paper) (target: 100%) Processing T3 trust returns within four months (target: 95%) 100% 100% Percentage of individual (T1) returns processed accurately 98% 99.2% Percentage of individual (T1) returns received on time processed by mid-June 98% 99.8% Individuals file electronically Individual (T1) electronic filing rates 3 80% 80% Validation activities detect and address non-compliance by individuals with the reporting requirements of the acts Ratio of average dollar value assessed for targeted vs. random reviews Minimum ratio of 2:1 2.77:1 Program/sub-programs Business returns and payment processing Expected results Performance indicators Targets Results Business taxfilers receive timely and accurate assessment notices and payment processing Percentage of service standard targets that are met or mostly met relating to business tax filer (T2, GST/HST, excise and other levies) activities: Processing T2 corporation income tax returns (electronic) within 45 calendar days (target: 90%) Processing T2 corporation income tax returns (paper) within 90 calendar days (target: 90%) Processing GST/HST returns within 30 calendar days of receipt (target: 95%) Processing excise tax, excise duty, softwood lumber, and air traveller's security charge returns within 60 calendar days of receipt (target: 95%) 100% 100% Percentage of T2 returns processed accurately 98% 98.5% Payments to the Receiver General are processed on time Percentage of payments to the Receiver General that are deposited within 24 hours of receipt 96% 98.9% Footnote1: Includes goods and services tax administration in Quebec sub-program: – planned spending ($143,000,000) and actual spending ($142,772,214). ... See pages 106-107 for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

DATE OF ISSUE March 30, 1999 SUBJECT Guidelines for determining a person's primary place of residence LEGISLATIVE REFERENCE(S) Excise Tax Act: Subsection 254(2) Subsection 254.1(2) Subsection 255(2) Subsection 256(2) NATIONAL CODING SYSTEM FILE NUMBER(S) 11870-4-2 EFFECTIVE DATE January 1, 1991 TEXT Issue and decision This policy statement outlines guidelines and criteria that may be used in determining " primary place of residence " for purposes of GST/HST new housing rebates that are claimed by purchasers or owners, or paid or credited by builders. ...

This authorization is effective on the earlier of April 3, 2008 and the day that the regulation made under the Ontario Corporations Tax Act entitled " Provisions prescribed for the purposes of an agreement under section 98.1 of the Act " is filed. ...

If the going-concern unfunded liability is to be paid in a lump sum, the maximum eligible contributions that may be made in the years 1, 2, and 3 following the valuation are $100,000 (that is, $80,000 + $ 20,000), $21,000, and $22,000, respectively; no additional contributions toward the funding of the solvency deficiency can be made as eligible contributions. ...

As a result, the company charges GST on $50 (25% × $200); and the 12% HST on $150 (75% × $200). ...

Therefore, the non-profit organization charges the HST at 13% on $128.57 ($300 × 3/7) and HSTat 15% on $171.43 ($300 × 4/7) and accounts for the total tax in its GST/HST return for the reporting period that includes May 15, 2010. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B‑103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

Throughout the Chapter, the references to the " Department of Human Resources and Skills Development Act" have been changed to the " Department of Employment and Social Development Act", to reflect the legislative amendments made by S.C. 2013, c. 40 (formerly Bill C-4), s. 236. ¶3.18 has been revised to reflect subparagraph 6(1)(a)(vi) which was added by 2012, c. 48, s. 170(1), applicable in respect of benefits received or enjoyed on or after October 31, 2011. ¶3.21 has been expanded to include additional discussion on training allowances which are subject to paragraph 56(1)(r). ¶3.22 has been modified by changing the reference to the Department of Human Resources and Skills Development Canada (HRSDC) to the Department of Employment and Social Development, to reflect the legislative amendments made by S.C. 2013, c.40 (formerly Bill C-4), s. 237 and 238. ...