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Convenient – Service is available from your home and office anywhere in Canada well outside normal business hours, and on Saturdays. Easy-to-use – Questions guide you through the registration process. Helpful features such as pop-up messages are displayed when missing or incorrect information is entered. Secure – State-of-the-art encryption and security procedures allow you to follow steps that further protect your private information. ...

For more information, go to Line 219 – Moving expenses. What credits can you claim? ...

The following is a list of GST/HST related forms and publications: Guides, pamphlets, and booklets Returns Election and application forms available to all businesses or individuals Election and application forms for public service and public sector bodies Election and application forms for corporations and financial institutions Applications for non-residents Rebate applications for diplomats Technical information Guides, pamphlets, and booklets RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies' Rebate RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4050 GST/HST Information for Selected Listed Financial Institutions RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4231 GST/HST New Residential Rental Property Rebate RC4405 GST/HST Rulings- Experts in GST/HST Legislation RC4419 Financial Institution GST/HST Annual Information Return Returns GST34-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants GST34-3 Goods and Services Tax / Harmonized Sales Tax (GST/HST) Electronic Filing Information GST59 GST/HST Return for Imported Taxable Supplies and Qualifying Consideration GST60 GST/HST Return for Acquisition of Real Property GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST111 Financial Institution GST/HST Annual Information Return GST489 Return for Self-Assessment of the Provincial Part of the Harmonized Sales Tax (HST) GST494 Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions GST499-1 First Nations Tax (FNT) Schedule GST531 Return of Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies Election and application forms available to all businesses or individuals GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site GST20 Election for GST/HST Reporting Period GST21 Joint Venture Election- Election to Have Joint Venture Operator Accounts for GST/HST GST22 Real Property- Election to Make Certain Sales Taxable GST24 Election and Revocation of the Election to Tax Professional Memberships GST29 Educational Services- Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization GST44 Election Concerning the Acquisition of a Business or Part of a Business GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of Accounting Periods for GST/HST GST74 Election and Revocation of an Election to Use the Quick Method of Accounting GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST145 Waiver of the Limitation Period for Assessment GST146 Notice of Revocation of Waiver GST159 Notice of Objection (GST/HST) GST189 General Application for Rebate of GST/HST GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST190A GST/HST New Housing Rebate- Appendix A GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST288 Supplement to Forms GST189 and GST498 GST352 Application for Clearance Certificate GST370 Employee and Partner GST/HST Rebate Application GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST502 Election and Revocation of an Election Between Auctioneer and Principal GST506 Election and Revocation of an Election Between Agent and Principal GST507 Third Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a Business Number RC1A Business Number (BN)- GST/HST Account Information RC59 Business Consent RC145 Request to Close Business Number (BN) Program Accounts RC366 Direct Deposit Request for Businesses RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7000-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate RC7001-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominium RC7002-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate- Apartment Buildings RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrants First Resellers RC7003-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate for Non-registrants First Resellers RC7004-BC British Columbia Transition Tax Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST 190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule Election and application forms for public service and public sector bodies GST23 Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to Have Its Exempt Memberships Treated as Taxable Supplies GST26 Election or Revocation of an Election by a Public Service Body to have an Exempt Supply of Real Property Treated as a Taxable Supply GST31 Application by a Public Service Body to have Branches or Divisions Designated as Eligible Small Supplier Divisions GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method Of Accounting GST322 Certificate of Government Funding GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST523-1 Non-profit Organizations- Government Funding RC7066 SCH E Provincial Schedule- GST/HST Public Service Bodies' Rebate Election and application forms for corporations and financial institutions If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST-Selected listed financial institutions. ...

Generally, the Committee will include the following: the director of the ITD – the Chairperson of the TPRC a senior economist from the ITD managers of the International Advisory Services Sections (IASS) in the ITD the manager from the Transfer Pricing Specialty Section in the ITD a representative from the International Tax Service Team within Legal Services For final consideration of cases involving the application of paragraphs 247(2)(b) and (d) of the Income Tax Act, a manager from the Aggressive Tax Planning Division and a senior official from the Tax Policy Branch of the Department of Finance Canada will be asked to participate. ...

Maintaining sound governance The Agency is recognized as an innovative leader in many areas in public sector management – electronic service delivery to Canadians, results oriented accountability and reporting to Canadians, effective management and administrative activities, growing and innovative federal-provincial/territorial arrangements, and innovations in human resource management. ...

Table of contents Introduction Payment obligations Payment arrangements Interest and penalty provisions Legal action to collect Collection restrictions Detention of and lien on imported or exported goods (Section 97.25 CA) Objections and appeals Special collection provisions > Collection in jeopardy Property transfers Amounts owing by estates of deceased persons Confidentiality Our service commitment Comments Introduction This information circular gives you a general overview of the Customs collections policies of the Canada Revenue Agency (CRA) for individuals, businesses, and organizations that owe money to the Crown relative to goods imported into Canada. ...

Legal action to collect If you do not pay an amount voluntarily and you have the ability to pay, we may take legal action to obtain judgment or Federal Court certification and: recover amounts from any benefits or other applicable credits you may receive from ESDC; recover from credits the Crown may owe you such as income tax refunds and/or goods and services tax (GST) / harmonized sales tax (HST) credits; garnish income sources and/or bank accounts; or use any other means under any applicable statutes or laws to collect an amount owing. ...

Sustainable Development Action Plan for 2011-2014 Next page Previous page Theme: environmental sustainability Goal 1: Minimize the impact of our operations on the natural environment (land, air, and water) Objective 1.1: Reduce and manage solid waste Long-term outcome: Zero waste to landfill Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 1.1.1: By March 31, 2014, CRA will have the No Waste program in 100% of facilities Measure: Percentage of facilities with the No Waste program 1.1.1.1 Implement the No Waste program in additional facilities (Annual) No Waste program in additional facilities F&A (SD)/ SD Network/ F&A (RPSID) 1.1.1.2 Develop and promote a CRA Composting Implementation Guide (2013) Guide and promotion activities F&A (SD)/ SD Network/- 1.1.1.3 [Footnote 2]Develop and promote a CRA Green Office and Meeting Guide [Footnote 3] (Annual) Guide and promotion activities F&A (SD)/ SD Network/- Target 1.1.2: By March 31, 2014, CRA will have battery recycling programs in 100% of facilities Measure: Percentage of facilities with battery recycling programs; Quantity of batteries recycled 1.1.2.1 Implement battery recycling programs in additional facilities (Annual) Battery recycling programs in additional facilities F&A (SD)/ SD Network/ F&A (RPSID) Target 1.1.3: By March 31, 2014, CRA will reuse or recycle all surplus electronic and electrical equipment (EEE) in an environmentally sound and secure manner Measure: Percentage of facilities with implemented EEE disposal plans 1.1.3.1 Establish a national implementation plan for the disposal of all surplus EEE (2012) National EEE disposal implementation plan F&A (AD)/ F&A (SD)/ ITB 1.1.3.2 Implement surplus EEE disposal programs in facilities (Annual) Facilities with EEE disposal programs F&A (AD)/ ITB, SD Network/- 1.1.3.3 Establish a methodology to track and report on surplus EEE disposal (2013) EEE disposal report F&A (AD)/ ITB/- Target 1.1.4: By March 31, 2013, CRA will achieve an 8:1 average ratio of employees to printing units where building occupancy levels, security considerations, and space configuration allow Measure: Employees to printing units ratio 1.1.4.1 Develop and implement a national printing device consolidation initiative to reduce the number of printing units (2012) Printing device consolidation initiative implemented F&A (AD)/ ITB, F&A (SD)/ SD Network 1.1.4.2 Develop/modify policy instruments to support the national printing device consolidation initiative (Annual) Developed/modified policy instruments F&A (AD)/ ITB/ F&A (SD) 1.1.4.3 Develop a national inventory of printing units (Annual) Inventory of printing units F&A (AD)/ ITB/ F&A (SD) Objective 1.2: Increase green procurement Long-term outcome: 100% green procurement Targets and measure Activity Output Accountability (OPI/OCI/Partner) Target 1.2.1: By March 31, 2014, 10% of CRA spending on products and services will be green procurement Measure: Percentage of annual green procurement spending on products and services 1.2.1.1 Include SD clauses and environmental specifications in all new contractual arrangements valued over $1M (Annual) Contractual arrangements with SD clauses and environmental specifications F&A (AD)/ F&A (SD)/- 1.2.1.2 Include green procurement criteria in all new publication contractual arrangements (Annual) Green publications PAB (EPMD)/ F&A (AD)/ F&A (SD) 1.2.1.3 Ensure all procurement officers with procurement authority have received green procurement training (Annual) Green procurement training report F&A (AD)/ F&A (SD)/- 1.2.1.4 Include environmental measures in the performance agreements or expectations of all managers and functional heads of procurement and materiel management (Annual) Performance agreements with environmental measures F&A (AD)/ F&A (SD)/- 1.2.1.5 Ensure 75% of procurement management processes and controls include environmental considerations based on PWGSC Guideline [Footnote 4] (2014) Procurement processes and controls with environmental considerations F&A (AD)/ F&A (SD)/- Objective 1.3: Reduce paper consumption Long-term outcome: Paperless options for all CRA internal and external programs Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 1.3.1: By March 31, 2014, CRA will reduce office paper use per full-time equivalent (FTE) by 28% [Footnote 5] from baseline year 2005-2006 Measure: Percentage reduction of office paper purchased per FTE from baseline year 1.3.1.1 Coordinate a national paper reduction campaign (Annual) Paper reduction campaign F&A (SD)/ SD Network/- 1.3.1.2 Implement paper reduction initiatives from the 2008 Agency Paper Use Scan [Footnote 6], as feasible (2013) Paper reduction initiatives F&A (SD)/ Branches, Directorates /- 1.3.1.3 Revise the procedures for processing Access to Information Act and Privacy Act (ATIP) requests to reduce paper use requirements and realize efficiencies (2014) Revised ATIP procedures PAB (ATIPD)/ F&A (SD)/- 1.3.1.4 Convert internal forms to Intra-form [Footnote 7] format (Annual) Intra-forms PAB (PSD)/ F&A (SD), SD Network/- Target 1.3.2: By March 31, 2014, CRA will reduce the paper used for external publications by 10% from baseline year 2008-2009 Measure: Percentage reduction of paper used for external publications 1.3.2.1 Measure paper used for external publications (Annual) External publications paper use report PAB (EPMD)/ F&A (SD)/- 1.3.2.2 Include paper reduction initiatives in the Agency Publication Plan (APP) process (Annual) APP paper reduction initiative report PAB (EPMD)/ F&A (SD)/ ABSB (IRD, BRD), HRB (WRCD) 1.3.2.3 Introduce/update SD criteria in the CRA Publishing Policy and establish Agency external paper [Footnote 8] reduction directive and guidelines (2014) Updated policy, directive and guidelines PAB (EPMD)/ F&A (SD)/- Objective 1.4: Reduce GHG emissions Long-term outcome: Carbon neutral operations Target and measure Activity Outputs Accountability (OPI/OCI/Partner) Target 1.4.1: By March 31, 2014, CRA will reduce greenhouse gas (GHG) emissions from fleet vehicles by 5% from baseline year 2005-2006 [Footnote 9] Measure: Percentage reduction of GHG emissions from fleet 1.4.1.1 Ensure all vehicles purchased are right-sized and most fuel efficient in class based on operational requirements [Footnote 10] (Annual) Right-sized and most fuel efficient in class vehicles purchased F&A (AD)/F&A (SD)/- 1.4.1.2 Review and improve the measures to rationalize, rejuvenate and right-size CRA fleet within the fleet management policy instruments and processes (2013) Updated measures F&A (AD)/ F&A (SD)/ Regional fleet managers 1.4.1.3 Promote fleet management training initiatives to fleet managers and drivers (2012) Promotion activities F&A (AD)/ Regional fleet managers, F&A (SD)/- Target 1.4.2: By March 31, 2014, CRA will achieve a 5% shift towards sustainable travel options for business and commuter travel from baseline year 2007 Measure: Percentage shift in the use of sustainable travel options 1.4.2.1 Introduce/update SD criteria in policy instruments and processes related to business and commuter travel during regular review cycles (Annual) Updated policy instruments and processes F&A (FAD, RPSID, AD), HRB/ F&A (SD)/- 1.4.2.2 Promote sustainable business travel options (Annual) Promotion activities F&A (FAD, AD)/ F&A (SD), SD Network/- 1.4.2.3 Inform employees of sustainable commuting options (Annual) Commuting information F&A (SD)/ SD Network/- 1.4.2.4 Introduce/update SD criteria in facility site selection and leasing processes (2014) Updated site selection and lease processes F&A (RPSID)/ F&A (SD)/- 1.4.2.5 Prepare recommendations report for realizing efficiencies from alternative work arrangements (2013) Recommendations report F&A (SD)/ F&A (RPSID)/- 1.4.2.6 Reduce the CRA real property footprint through alternative work arrangements (2014) Reduced accommodation requirements SD Network/ F&A (RPSID)/- Target 1.4.3: By March 31, 2014, CRA will reduce energy use from office equipment by 20% in selected facilities from baseline year 2009-2010 and reduce energy use in data centres Measure: Percentage reduction in energy use in selected CRA facilities and in data centres 1.4.3.1 Promote energy conservation best practices (Annual) Promotion activities F&A (SD)/ SD Network/- 1.4.3.2 Measure energy use from office equipment in selected facilities (2014) Energy use report F&A (SD, RPSID)/-/- 1.4.3.3 Implement energy conservation initiatives in CRA data centres (2014) Energy conservation initiatives ITB/ F&A (SD, RPSID)/- Objective 1.5: Comply with federal regulations Long-term outcome: Zero pollution Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 1.5.1: By March 31, 2014 CRA will improve the management of halocarbon containing equipment [Footnote 11] and petroleum storage tank systems to minimize environmental impacts Measure: Percentage of CRA facilities with up-to-date halocarbon and petroleum storage tank system inventories; Number and amount of halocarbon releases 1.5.1.1 Maintain an up-to-date CRA national halocarbon inventory (Annual) Completed national halocarbon inventory F&A (SD)/ SD Network/- 1.5.1.2 Develop halocarbon product replacement plans to replace/eliminate outdated systems (2014) Product replacement plans F&A (SD)/ SD Network/- 1.5.1.3 Maintain an up-to-date CRA petroleum storage tank system [Footnote 12] inventory (Annual) Petroleum storage tank system inventory F&A (SD)/ ITB/- 1.5.1.4 Conduct reviews to ensure that the CRA petroleum storage tank systems comply with Federal regulations (2013) Federal regulations compliance F&A (SD)/ ITB/- Footnotes [Footnote 2] This commitment contributes to the Federal Sustainable Development Strategy and has mandatory annual accountability requirements in CRA Report on Plans and Priorities and Departmental Performance Report. ...

The department contributes to the following target areas of Theme IV (Shrinking the Environmental Footprint – Beginning with Government) of the FSDS: Greenhouse gas emissions Electronic waste Managed print Internal paper consumption Green meeting guide Green procurement For additional details on the CRA's Greening Government Operations activities, please see the List of Supplementary Information Tables in Section III. ...

See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. 3. ...