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Report #4 of the Advisory Committee on the Charitable Sector – October 2024 Towards a federal regulatory environment that enables and strengthens the charitable and nonprofit sector. ... National inherent risk assessment working group In March 2023, the Department of Finance released the “ Updated Assessment of Inherent Risks of Money Laundering and Terrorist Financing in Canada ”, focusing on the anti-money laundering and anti-terrorism financing (AML/ATF) regime. ... Improved public reporting: Introduce DQ reporting features on the Charities and giving web page’s “ Quick View ” section for public awareness and add an aggregated annual report on sector compliance. ...

The Financial Statements – Agency Activities include the operational revenues and expenses that the CRA manages and uses to run the organization. ... Negative amounts reflect recoveries in excess of transfer payments: Canada’s COVID-19 Economic Response Plan (in millions of dollars) Program End Date 2024 2023-- (in millions of dollars) Transfers to Individuals: Canada Emergency Response Benefit Footnote * September 26, 2020 (3,019) (1,687) Canada Recovery Benefit Footnote * October 23, 2021 (1,232) (1,219) Canada Recovery Caregiving Benefit Footnote * May 7, 2022 (508) (532) Canada Recovery Sickness Benefit Footnote * May 7, 2022 (50) 54 Canada Worker Lockdown Benefit Footnote * May 7, 2022 (6) (10) Canada Emergency Student Benefit Footnote * August 29, 2020- (1) Total Footnote † (4,815) (3,395) Transfers to Businesses: Canada Emergency Wage Subsidy October 23, 2021 (437) (333) Canada Emergency Rent Subsidy October 23, 2021 (149) (11) Tourism and Hospitality Recovery Program May 7, 2022 (2) 494 Canada Recovery Hiring Program May 7, 2022 (2) 362 Hardest-Hit Business Recovery Program May 7, 2022 (11) 139 10% Temporary Wage Subsidy for Employers June 19, 2020 17 77 Total Footnote ⁂ (584) 728 In addition to the above table, the amount of Canada benefit programs for children includes $5 million ($34 million in 2023) of Canada Child Benefit Young Child Supplement. ... Footnote * Program administered on behalf of Employment and Social Development Canada. ...

The total amount reported for its 2014 fiscal year would be $8,100 [($600 × 3) + ($700 × 9)]. ... Builder A would report the additional $900 ($9,000 – $8,100) in its GST/HST NETFILE return for the March 1 to 31, 2015 reporting period (in addition to the $700 instalment payment for that same reporting period). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

The Financial Statements – Agency Activities include the operational revenues and expenses that the CRA manages and uses to run the organization. ... Negative amounts reflect recoveries in excess of transfer payments: Canada’s COVID-19 Economic Response Plan (in millions of dollars) Program End Date 2023 2022 Transfers to Individuals: Canada Emergency Response Benefit Footnote * September 26, 2020 (1,687) (954) Canada Recovery Benefit Footnote * October 23, 2021 (1,219) 13,191 Canada Recovery Caregiving Benefit Footnote * May 7, 2022 (532) 2,162 Canada Recovery Sickness Benefit Footnote * May 7, 2022 54 939 Canada Worker Lockdown Benefit Footnote * May 7, 2022 (10) 910 Canada Emergency Student Benefit Footnote * August 29, 2020 (1) 41 Total Footnote † (3,395) 16,289 Transfers to Businesses: Canada Emergency Wage Subsidy October 23, 2021 (333) 21,484 Canada Emergency Rent Subsidy October 23, 2021 (11) 3,702 Tourism and Hospitality Recovery Program May 7, 2022 494 2,214 Canada Recovery Hiring Program May 7, 2022 362 1,068 Hardest-Hit Business Recovery Program May 7, 2022 139 526 10% Temporary Wage Subsidy for Employers June 19, 2020 77 807 Total Footnote ⁂ 728 29,801 In addition to the above table, the amount of Canada benefit programs for children includes $34 million ($1,694 million in 2022) of Canada Child Benefit Young Child Supplement. ... Footnote * Program administered on behalf of Employment and Social Development Canada. ...

Independent Auditor's Report – Administered Activities Independent Auditor's Report 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 2020, 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. ...

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 2023, 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. ...

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 2024, 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. ...

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services From: Canada Revenue Agency GST/HST Info Sheet GI-053 February 2010 The Government of Ontario and the Government of British Columbia have each proposed a harmonized sales tax (HST) that would come into effect on July 1, 2010. ... 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 freight transportation services The following illustrates the transitional rules for freight transportation services performed during the period that includes July 1, 2010. ...

Directions for Avoiding Complicity in Mistreatment by Foreign Entities (Commissioner of the Canada Revenue Agency) – 2020 From: Canada Revenue Agency Annual Report 2020 On this page Introduction Information-Sharing Practices and Arrangements at the CRA Exchange of Information Services Sections and the Compliance Liaison Office Competent Authority Policy and Treaty Advisory Section Criminal Investigations Program Implementation of the Directions Interdepartmental coordination Updating policies and procedures related to the Directions Mistreatment risk assessment Awareness and training Dedicated Team Activity Report – January 1, 2020 to December 31, 2020 Restriction of arrangements Introduction This report by the Commissioner of Revenue (Commissioner) is presented to the Minister of National Revenue (Minister) in accordance with subsection 7(1) of the Avoiding Complicity in Mistreatment by Foreign Entities Act Footnote 1 (Act). ... Activity Report – January 1, 2020 to December 31, 2020 Cases of substantial risk requiring a determination by the Commissioner under the Directions Type of case: Number of cases requiring Commissioner Determination: Disclosure of information 0 Request for information 0 Use of information 0 Restriction of arrangements The CRA had 0 cases of restrictions being applied to any arrangement due to concerns related to mistreatment for the period January 1, 2020 to December 31, 2020. ... Return to footnote3 referrer Footnote 4 Formed in 2018, the J5 includes the heads of tax crime and senior officials from the Australian Criminal Intelligence Commission and Australian Taxation Office, the CRA, the Dutch Fiscal Intelligence and Investigation Service, Her Majesty’s Revenue & Customs, and Internal Revenue Service Criminal Investigation. ...

You calculate your adjustment as follows: Adjustment for expenses: $100 × 20% = $20 Enter the $20 adjustment on line 104 (or line 105 if you are filing electronically). ... Example- Both methods to calculate ITCs for reimbursements Example- Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. See example – Both methods to calculate ITCs for reimbursements Example – Both methods to calculate ITCs for reimbursements Example – Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. ...