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Internationally, the exchange of information (EOI) with foreign tax administrations can be broken into two broad groups: Specific exchange of information – Under its International Agreements, the CRA facilitates incoming and outgoing EOI regarding specific taxpayers, on a case-by-case basis. ... Bulk exchange of information (Automatic) – The CRA sends, receives and uses significant amounts of bulk data related to taxpayers, including non-residents. ... Activity Report – January 1, 2022, to December 31, 2022 Between January 1, 2022 and December 31, 2022, there were no CRA information exchanges that generated a substantial risk of mistreatment that required a referral to the Commissioner in accordance with the Order in Council Directions. ...

Independent Auditor's Report – Administered Activities To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2021, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended, and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ... Emphasis of Matter – Impact of measures related to Canada’s COVID-19 Economic Response Plan We draw attention to Note 18 to the financial information, which describes the measures related to Canada’s Covid-19 Economic Response Plan that are administered by the Canada Revenue Agency. ...

Independent Auditor's Report – Administered Activities To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2022, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended, and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ... Emphasis of Matter – Impact of measures related to Canada’s COVID-19 Economic Response Plan We draw attention to Note 17 to the financial information, which describes the measures related to Canada’s Covid-19 Economic Response Plan that are administered by the Canada Revenue Agency. ...

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. ...

Goods and Services Tax / Harmonized Sales Tax (GST/HST) Credit and Related Benefits and Credits v 2.0 Assessment, Benefit, and Service Branch Benefit Programs Directorate On this page Overview & Privacy Impact Assessment Initiation (PIA) Summary of the project, initiative or change Risk identification and categorization Overview & Privacy Impact Assessment (PIA) Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Gillian Pranke Assistant Commissioner Assessment, Benefit, and Service Branch Head of the government institution or Delegate for section 10 of the Privacy Act Lia Jackson Director Access to Information and Privacy Directorate Name of program or activity of the government institution Benefits Standard or institution specific class of record: Benefits Programs- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related benefit and credit Programs CRA ABSB 648 Standard or institution specific personal information bank: Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) and Related Benefits and Credits CRA PPU 140 Legal authority for program or activity The goods and services/harmonized sales tax credits are administered under section 122.5 of the Income Tax Act. ... The Yukon government carbon price rebate – individuals’ payment was introduced in October 2019. ... Risk identification and categorization A) Type of program or activity Compliance / Regulatory investigations and enforcement Level of risk to privacy: 3 Details: The personal information is used for the identification, determination, validation, and payment of benefits and credits. ...

For more information on determining whether a supply is made in Prince Edward Island, refer to Draft 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. ... Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

For information on passenger transportation passes, refer to GST/HST Info Sheet GI-141, Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for passenger transportation services The following illustrates the transitional rules for passenger transportation services performed during the period that includes July 1, 2010. Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

Internal Audit – The Agency’s Strategy for the Underground Economy Final Report Audit, Evaluation, and Risk Branch January 2020 Notice to the reader Please note that in the spirit of the Access to Information Act, some information within this document cannot be disclosed for reasons related to Confidences of the Queen's Privy Council. ... Footnote 7 ” However, the internal audit found that each stakeholder branch is coding underground economy within the context of their own compliance activities and performance measures. ... Appendices Appendix A – Reducing participation in the underground economy – Canada Revenue Agency, 2014-2015 to 2017-2018, Governance structure Appendix B: Audit criteria and methodology Audit Criteria Based on the Audit, Evaluation and Risk Branch risk assessment, the following lines of enquiry have been identified: Lines of enquiry Criteria Governance Responsibilities and accountabilities of the stakeholder branches and the regions are documented, understood and communicated to all stakeholders. ...

Signed, Bruce MacDonald President & CEO, Imagine Canada Andrea McManus Chair and Founding Partner of ViTreo Group Arlene MacDonald Former executive Director of Community Sector Council of Nova Scotia Bruce Lawson President & CEO of The Counselling Foundation of Canada Denise Byrnes Executive Director of OXFAM-Québec Kevin McCort President & CEO of Vancouver Foundation Hilary Pearson Former President, Philanthropic Foundations Canada Paula Speevak President & CEO Volunteer Canada Paulette Senior President & CEO of Canadian Women’s Foundation Peter Dinsdale President & CEO of YMCA Canada Peter Elson Adjunct Assistant Professor, University of Victoria Peter Robinson Co-Owner of Hedgerow Farm and Former CEO of David Suzuki Foundation Susan Manwaring Partner, Miller Thomson Terrance Carter Partner, Carters Professional Corporation Introduction The Mandate of the ACCS The Advisory Committee on the Charitable Sector (the ACCS) was established in 2019 as a new consultative forum for promoting meaningful dialogue between the charitable sector and the Government of Canada, in particular the Canada Revenue Agency (the CRA) and the Department of Finance. ... The Canadian charity would have to show that it is exercising actual control over the use of the funds – for example, leasing the operating room, paying surgeons, and so on, even though it had no staff present at the hospital. ... Appeals of decisions of the Charities Directorate – Additional context In all other aspects of Canadian life, the law is fully tested, discussed, debated and ultimately evolved to reflect the needs of society, but not as it relates to charities. ...