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For information on returns and exchanges of goods and on goods supplied on a continuous basis, such as electricity, refer to the following GST/HST info sheets: GI-161, Prince Edward Island: Transition to the Harmonized Sales Tax – Returns and Exchanges; and GI-162, Prince Edward Island: Transition to the Harmonized Sales Tax – Continuous Supplies and Budget Payment Arrangements. ... Because the lease interval begins before April 2013 and ends on or after May 1, 2013, and the lease payment becomes due on or after February 1, 2013 (and is not paid before that date), the supplier would charge: the GST on $400 which represents the part of the amount that relates to the portion of the lease interval that occurs in February and March ($1,200 × 2/6 = $400); and the HST on $800 which represents the part of the amount that relates to the portion of the lease interval that occurs in April, May, June and July ($1,200 × 4/6 = $800). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Fill out the slips and summaries Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T4PS slip T4PS summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving your notice of assessment- PD7D Make corrections after filing T4A slip – Information for payers You may be looking for: T4A slip – Information for individuals On this page What is a T4A slip When to issue What to report How to fill out What is a T4A slip A T4A slip identifies amounts paid during the calendar year for certain types of income from many different sources including self-employed commissions and RESP educational assistance payments. ... Box 012 – Social insurance number (SIN) Enter the SIN provided by the recipient. ... Box 048 – Fees for services Report any fees or other amounts paid for services. ...

Realized foreign exchange gains and losses resulting from foreign currency transactions are included in the other services and expenses category in note 8a – Segmented information – Expenses. ... Accounts receivable – External: for 2021 are 2,376 and for 2020 are 2,118. ... Legal services – Justice Canada: 35,745 for 2021 and 31,852 for 2020. ...

Realized foreign exchange gains and losses resulting from foreign currency transactions are included in the other services and expenses category in note 8a – Segmented information – Expenses. ... Accounts receivable – External: for 2022 are 36,485 and for 2021 are 2,376. ... Legal services – Justice Canada: 33,081 for 2022 and 35,745 for 2021. ...

Realized foreign exchange gains and losses resulting from foreign currency transactions are included in the other services and expenses category in note 8a – Segmented information – Expenses. ... Vote 5 – Capital expenditures: the amount for 2020 is 62,302 and the amount for 2019 is 84,964. ... Vote 30 – Improving Tax Compliance (footnote 1): the amount for 2020 is 6,868 and the amount for 2019 is nil. ...

The outcome will be establishing a framework / mechanism for identifying technical and behavioural indicators that can proactively identify potential risks. ... Risk identification and categorization A) Type of program or activity Compliance / Regulatory investigations and enforcement Level of risk to privacy: 3 Details: In Phase I, the Guardian Program will create 2 manual-based detection models in order to provide a continuous assurance approach to identifying and mitigating insider risks. ... F) Technology & privacy Does the new or modified program or activity involve the implementation of a new electronic system, software or application program including collaborative software (or groupware) that is implemented to support the program or activity in terms of the creation, collection or handling of personal information? ...

The Financial Statements – Agency Activities include the operational revenues and expenses that the CRA manages and uses to run the organization. ... Amounts receivable from taxpayers (in millions of dollars) Description Gross 2019 Allowance for doubtful accounts 2019 Net 2019 Net 2018 Income taxes – Individuals and Trusts 70,466 (7,561) 62,905 59,931 Income taxes – Employers 22,541 (1,152) 21,389 20,807 Income taxes – Corporations 20,297 (2,976) 17,321 17,109 Income taxes – Non-residents 2,027 (97) 1,930 1,882 GST/HST 21,549 (2,185) 19,364 18,780 Excise taxes and duties and miscellaneous charges 1,756 (197) 1,559 1,534 Total 138,636 (14,168) 124,468 120,043 Changes in the allowance for doubtful accounts include the following: Changes in the allowance for doubtful accounts (in millions of dollars) Description Allowance for doubtful accounts March 31, 2018 Doubtful accounts expense Write-offs Allowance for doubtful accounts March 31, 2019 Income taxes – Individuals and Trusts (7,241) (1,597) 1,277 (7,561) Income taxes – Employers (1,101) (420) 369 (1,152) Income taxes – Corporations (3,066) (689) 779 (2,976) Income taxes – Non-residents (137) (147) 187 (97) GST/HST (2,207) (853) 875 (2,185) Excise taxes and duties and miscellaneous charges (296) (37) 136 (197) Total (14,048) (3,743) 3,623 (14,168) The doubtful accounts expense of $3,743 million ($3,295 million in 2018) reported above includes an amount of $3,640 million ($3,216 million in 2018) recorded as an expense administered for the Government of Canada (see note 2(e)) and $103 million ($79 million in 2018) recorded as an expense administered for the Canada Pension Plan. 4. ... Amounts payable to taxpayers The following table gives details of the amounts payable to taxpayers as reported in the Statement of Administered Assets and Liabilities: Amounts payable to taxpayers (in millions of dollars) Description 2019 2018 Income taxes – Individuals and Trusts 36,692 35,300 Income taxes – Corporations 14,924 13,710 Income taxes – Employers and non-residents 123 85 GST/HST 13,395 12,715 Excise taxes & duties and miscellaneous charges 78 81 Total 65,212 61,891 6. ...

You can also find more information about the lines on the return by going to canada.ca/line-xxxxx and replacing " xxxxx " with any 5-digit line number from the return. ... To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ... Completing your return Step 1 – Identification and other information Use the instructions on your return to complete Step 1. ...

Businesses – Tax information newsletter, Edition 2023-04 – October 19, 2023 It’s Small Business Week 2023 – check out the CRA’s information and resources that are tailored to the needs of entrepreneurs This Small Business Week, the Canada Revenue Agency (CRA) is celebrating the passion and impact of Canada’s entrepreneurs, cornerstones of our neighbourhoods and communities. ...

The 2014 RPP Practitioners’ Forum – Summary Report This report is a summary of the discussions held at the 2014 RPP Practitioners’ Forum. ... RPAS – current and future state With the April 2014 release of RPAS, we have incorporated functionality to store our letters using Enterprise Correspondence (EC). ... Future state – Longer term We are looking into possibly using the existing secure portal functionality of the CRA to communicate with you electronically. ...