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Canada Revenue Agency Departmental Performance Report 2014-15 Previous page Next page Summary of the assessment of effectiveness of the system of internal control over financial reporting and the action plan of the Canada Revenue Agency (Annex to the Statement of Management Responsibility Including Internal Control Over Financial Reporting – unaudited) Fiscal Year 2014-2015 1. ...

Fitzpatrick, CPA, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Norman G. ...

This is in support of the administration by the CRA of corporate taxes in relation to the Corporate Tax Administration for Ontario / Corporate Tax Administration Redesign (CTAO/CTAR) initiative. ...

Effective date The Sustainable Development Policy received Board of Management approval and came into effect on September 19, 2012 (Board Resolution # 2012/2013-14). ...

NATIONAL CODING SYSTEM FILE NUMBER(S) 11585-0, 11585-35, 11783-2 / ss.183(3), 183(10) EFFECTIVE DATE 183(3)- Supplies made after 1992 183(10)- Supplies made after April 23, 1996 and supplies made on or before April 23, 1996 unless no amount was charged or collected as tax or before April 23,1996, the Minister received an application under subsection 261(1) for a rebate of that amount. ...

DATE OF ISSUE May 18, 1999 SUBJECT Definition of "Vocational School" in Section 1 of Part III of Schedule V to The Excise Tax Act (ETA) LEGISLATIVE REFERENCE(S) Section 1 of Part III of Schedule V to the ETA NATIONAL CODING SYSTEM FILE NUMBER(s) 11915-1 & 11915-7-2 EFFECTIVE DATE Effective for supplies made after 1996 TEXT Issue and Decision This Policy Statement sets out the Department's position for identifying whether an organization qualifies as a vocational school for purposes of the ETA. ...

The amount of land that is reasonably necessary for the use and enjoyment of the building as a place of residence is discussed in Policy Statement P-069 entitled " Land allowance for Residential Complex". ...

In addition, the "actionability" of the ads – the likelihood of respondents to say they would do something as a result of seeing the ads—was on par with other campaign evaluations of the general population. ...

Secure Online Services (SOLS) Phase 2: Focus Testing CRA's Next Secure Online Services for Individual Taxpayers and Benefit Recipients Prepared for the: Canada Revenue Agency March, 2014 Contract Number: 46558-144267/001/CY Contract Award Date: March 27, 2013 Project Cost: $52,902.09 (HST included) POR Number: 063-12 Prepared by: Phoenix SPI 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 Phoenix SPI was commissioned by the Canada Revenue Agency (CRA) to undertake qualitative research related to potential new secure online services for taxpayers that would be available through the CRA Web site. ...

Issuing receipts when there is no gift or when the receipt contains false information (when the total penalties do not exceed $25,000) 125% penalty on the eligible amount stated on the receipt 125% penalty on the eligible amount stated on the receipt Issuing receipts when there is no gift or when the receipt contains false information (when the total penalties exceed $25,000) 125% penalty on the eligible amount stated on the receipt and suspension of tax-receipting privileges 125% penalty on the eligible amount stated on the receipt and suspension of tax-receipting privileges Making a gift to a person who is not a qualified donee (not including a gift made to an individual in the course of a charity's programs) 105% penalty on the amount of the gift made to the non-qualified donee 110% penalty on the amount of the gift made to the non-qualified donee Entering into a transaction, including making a gift to another registered charity, to delay expenditures on charitable activities For the charities involved, a 110% penalty on the amount of the expenditure avoided or delayed For the charities involved, a 110% penalty on the amount of the expenditure avoided or delayed Accepting gifts or transfers of property on behalf of a suspended qualified donee Suspension of tax-receipting privileges Suspension of tax-receipting privileges Private foundation not divesting itself of a percentage of its shares at the end of its fiscal period, in respect of a class of shares 5% of the result of multiplying the divestment obligation percentage of the private foundation for the fiscal period by the fair market value of all issued and outstanding shares in that class, except when there is a repeat infraction or another penalty for not disclosing, as indicated below, that applies for the fiscal period 10% of the result of multiplying the divestment obligation percentage of the private foundation for the fiscal period by the fair market value of all issued and outstanding shares in that class at the end of the fiscal period Private foundation not disclosing a material transaction in a class of shares at the end of its fiscal period when disclosure is required 10% of the result of multiplying the divestment obligation percentage of the private foundation in that class of shares by the fair market value of all issued and outstanding shares in that class for the fiscal period 10% of the result of multiplying the divestment obligation percentage of the private foundation in that class of shares by the fair market value of all issued and outstanding shares in that class for the fiscal period Private foundation not disclosing a material interest held at the end of its fiscal period, by a relevant person, in a class of shares when disclosure is required 10% of the result of multiplying the divestment obligation percentage of the private foundation in that class of shares by the fair market value of all issued and outstanding shares in that class for the fiscal period 10% of the result of multiplying the divestment obligation percentage of the private foundation in that class of shares by the fair market value of all issued and outstanding shares in that class for the fiscal period Private foundation not disclosing its total corporate holdings percentage at the end of its fiscal period in a class of shares when disclosure is required 10% of the result of multiplying the divestment obligation percentage of the private foundation in that class of shares by the fair market value of all issued and outstanding shares in that class for the fiscal period 10% of the result of multiplying the divestment obligation percentage of the private foundation in that class of shares by the fair market value of all issued and outstanding shares in that class for the fiscal period Gifts other than designated gifts received from a non-arm's length charity that are not spent by the recipient charity on its own charitable activities or transferred to an arm's length qualified donee in the current or following tax year – this amount is in addition to a charity's disbursement quota For the recipient charity, a penalty of 110% of the amount not expended or gifted For the recipient charity, a penalty of 110% of the amount not expended or gifted Carrying out partisan political activities, or political activities that are not connected and subordinate to the charity’s charitable purposes or carrying on political activities when the charity is not devoting substantially all its resources to charitable activities and purposes One-year suspension of tax-receipting privileges One-year suspension of tax-receipting privileges Providing incomplete or inaccurate information on the annual information return (Form T3010) Suspension of tax-receipting privileges until the required information is provided to the CRA on Form T3010 Suspension of tax-receipting privileges until the required information is provided to the CRA on Form T3010 Penalties and suspensions for RCAAAs Infraction Penalty/Suspension for first infraction Penalty/Suspension for repeat infractions Not filing an annual information return (Form T2052) on time $500 penalty (assessed when an application for re-registration is made) $500 penalty (assessed when an application for re-registration is made) Issuing receipts with incomplete information 5% penalty on the eligible amount stated on the receipt 10% penalty on the eligible amount stated on the receipt Not keeping proper books and records or providing them to authorized CRA officials when requested Suspension of tax-receipting privileges Suspension of tax-receipting privileges Carrying on an unrelated business 5% penalty on gross unrelated business revenue earned in a fiscal period 100% penalty on gross unrelated business revenue earned in a fiscal period and suspension of tax-receipting privileges Undue benefit provided by an RCAAA to any person. ...