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X7-1 Special Levies – Insurance Premiums Excise Taxes and Other Levies Memorandum February 2009 This memorandum provides information on the tax on insurance premiums other than marine levied under Part I of the Excise Tax Act (the Act). ... Every person liable to pay the 10% tax on insurance premiums is required to file a return using Form B243, Tax on Insurance Premiums Return – Insured. ... For information on how to make a general or technical enquiry on excise taxes and other levies, go to Contact Information – Excise and Specialty Tax Directorate. ...

Examples – Scramble Parking The following examples explain what is and is not considered scramble parking. Example 1 – Scramble parking Where there are 35 parking spots and 60 employees who want parking Example 2 – Not scramble parking There are enough parking spaces for all employees who want a parking space on a daily basis but it is "unassigned parking", meaning employees are not assigned to a particular parking space There are 50 parking spots and 52 employees wanting parking. ...

The $1,000 amount payable in December 2009 exceeds 25% of the total amount for the membership (25% x $3,000 = $750). Since HST applies to the portion of the amount that exceeds $750, the association charges HST on $250 ($1,000 – $750 = $250). ... The $1,000 amount payable in June 2010 does not exceed 25% of the total amount for the membership (25% x $5,000 = $1,250). ...

Program margin – your allowable income minus your allowable expenses in the current year adjusted for changes in purchased inputs, receivables, payables, and inventory. Reference margin – your average program margin for three of the past five years (the lowest and highest margins are dropped from the calculation). Reference margin limit – your average allowable expenses for the three years used in your reference margin calculation. ...

This privacy impact assessment will support ongoing privacy awareness and compliance for the Business Intelligence and Compliance Risk Assessment activities of the Compliance Programs Branch and should be read along with the CPB PIAs related to the Core Responsibility – Reporting Compliance function of the Agency. ... Personal information may also be collected from other participating federal institutions, provincial / territorial entities, international organizations and foreign governments, and private service providers. This exchange of personal information may be the result of national programs (federal / provincial / territorial), international agreements, Memorandum of Understanding, Written Collaborative Arrangements, investigations, and contractual arrangements. ...

The matrix will outline responsibilities across the procurement lifecycle from contract award through to contract administration, including clarity around the validation of invoices to ensure accuracy – to be completed by March 2026 Communication and awareness: Communicate the new roles and responsibilities matrix to all CCMs – to be completed by April 2026 Disseminate key elements of procurement processes and policy requirements to contracting authorities, specifically regarding timely contract amendments – to be completed by April 2025 Incorporate best practices and cautionary advice on contract management into the annual Contracting Awareness Month presentations – starting November 2025, and continue annually Monitoring and oversight Share the annual ATF dashboard with the Procurement Review and Oversight Committee to increase visibility and awareness of non-compliance scenarios – Starting September 2025, and continue annually Management of professional services through task authorizations and long-term professional services consultants There are gaps in the management of professional services task authorizations and long-term professional services consultants within the CRA, including gaps in documentation, monitoring and oversight. ... Key FAB deliverables will be centered around the following three themes: Policy and template updates: Review and update the Procurement Planning and Administration Procedures to: Expand and clarify roles and responsibilities of CCMs and clients in managing professional service contracts – to be completed by March 2026 Include provisions for integrating knowledge transfer plans in contracts and task authorizations – to be completed by March 2026 Enhance service contracting templates with clauses mandating the consideration of relevant knowledge transfer prior to contract completion, as applicable – to be completed by April 2026 Monitoring, justification, and oversight: Develop and implement a pre-procurement justification form, requiring CCMs and clients to document service requirements, including cost-benefit analysis and risk assessment – to be completed by April 2026 Formalize reporting of all long-term consultants under the CRA's Professional Services Supply Chain – to be completed by April 2025 Communication enhancement: Update standard communications to CCMs and clients upon contract award to better articulate the risks of employer-employee relationships and share best practices – to be completed by December 2025 Send an annual communication to CCMs emphasizing best practices for managing contracted resources starting – starting January 2026 Communicate updates to the Procurement Planning and Administration Procedures, new knowledge transfer clauses, and the pre-procurement justification form to contracting authorities and CCMs – to be completed by April 2026 Systems integration and data integrity Issues across key contract management systems, such as data entry errors, discrepancies between systems, and incomplete or inaccurate amendment records, result in lack of integrity and reliability of contract data. ... Appendix C: Detailed test results – Adherence to procurement policy instruments The audit team performed risk-based testing on the contracting data using data analysis, as detailed below. ...

Contact information – Excise and Specialty Tax Directorate This page provides details about how persons that are involved in an industry that is regulated under the Air Travellers Security Charge Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Greenhouse Gas Pollution Pricing Act, or the Select Luxury Items Tax Act can contact the Excise and Specialty Tax Directorate for assistance. ... Atlantic Region Mailing address Excise Duties and Taxes PO Box 638 Station Central Halifax NS B3J 2T5 Fax: 902‑450‑8559 Courier address Excise Duties and Taxes Nova Scotia Tax Services Office 100 – 145 Hobsons Lake Dr Beechville NS B3S 0J1 Ontario Region Excise Duties and Taxes LPRA Division 55 Bay St N Hamilton ON L8R 3P7 Fax: 418-562-5685 Quebec Region Excise Duties and Taxes Section 492 PO Box 32 305 René-Lévesque Blvd W Montreal QC H2Z 1A6 Fax: 514‑283‑6154 Western Region – Coastal and Central BC Excise Duties and Taxes 468 TA-03 9755 King George Blvd Surrey BC V3T 5E1 Fax: 418‑562‑4997 Western Region – Eastern Prairie Mailing address Excise Duties and Taxes PO Box 1022 Station Main Winnipeg MB R3C 2W2 Fax: 418-562-5349 Courier address Excise Duties and Taxes Eastern Prairie Tax Services Office 500 – 360 Main St Winnipeg MB R3C 3Z3 Licensing and registration A licence or registration issued by the Canada Revenue Agency (CRA) is required for certain activities administered by the Excise and Specialty Tax Directorate. ...

Contact information – Excise and Specialty Tax Directorate You may be looking for: Contacts for the Underused Housing Tax (UHT) Contacts for the Canadian Customs Tariff Contacts for the Digital services tax (DST) Contacts for the Global minimum tax This page provides details about how persons that are involved in an industry that is regulated under the Air Travellers Security Charge Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Greenhouse Gas Pollution Pricing Act, or the Select Luxury Items Tax Act can contact the Excise and Specialty Tax Directorate for assistance. ... Atlantic Region Mailing address Excise Duties and Taxes PO Box 638 Station Central Halifax NS B3J 2T5 Fax: 902‑450‑8559 Courier address Excise Duties and Taxes Nova Scotia Tax Services Office 100 – 145 Hobsons Lake Dr Beechville NS B3S 0J1 Ontario Region Excise Duties and Taxes LPRA Division 55 Bay St N Hamilton ON L8R 3P7 Fax: 418-562-5685 Quebec Region Excise Duties and Taxes Section 492 PO Box 32 305 René-Lévesque Blvd W Montreal QC H2Z 1A6 Fax: 514‑283‑6154 Western Region – Coastal and Central BC Excise Duties and Taxes 468 TA-03 9755 King George Blvd Surrey BC V3T 5E1 Fax: 418‑562‑4997 Western Region – Eastern Prairie Mailing address Excise Duties and Taxes PO Box 1022 Station Main Winnipeg MB R3C 2W2 Fax: 418-562-5349 Courier address Excise Duties and Taxes Eastern Prairie Tax Services Office 500 – 360 Main St Winnipeg MB R3C 3Z3 Licensing and registration A licence or registration issued by the Canada Revenue Agency (CRA) is required for certain activities administered by the Excise and Specialty Tax Directorate. ...

Join the Canada Revenue Agency – Harness your full potential! The Canada Revenue Agency (CRA) offers temporary employment throughout Canada to qualified Indigenous students through the CRA’s Aboriginal Student Employment Program (ASEP). ... Video: The Canada Revenue Agency – We’re more than just taxes Video: The Canada Revenue Agency – We’re more than just taxes Transcript Twitter Tweets de CarrieresARC Stay connected: Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

The $1,000 amount payable in December 2009 exceeds 25% of the total amount for the membership (25% x $3,000 = $750). Since HST applies to the portion of the amount that exceeds $750, the association charges HST on $250 ($1,000 – $750 = $250). ... The $1,000 amount payable in June 2010 does not exceed 25% of the total amount for the membership (25% x $5,000 = $1,250). ...