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If warranted, the claim will be assigned for financial and / or technical review. ... A new case must be set up in AIMS in the usual manner, except for the following fields: selection reason codes – the codes applicable to SR&ED appeals cases: 0401 – refundable claim, 0451 – non-refundable claim, and 0481 – T1 claim (no code for a partnership claim because only a partner receives a notice of assessment); 01 date: date of filing the notice of objection (NOO); and 02 date: complete claim date if the claim became complete after the filing of the NOO; otherwise, same as 01 date. ... If a review is warranted, the claim will be assigned to an FR and / or an RTA. ...

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services 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. ...

Section 3 – Introduction to the CRA Previous page Next page SERVICE TO CANADIANS OVERVIEW In Canada's self-assessment tax system, providing service excellence is one of the best and most effective ways to sustain high rates of voluntary compliance and ensure clients receive the entitlements they are due. ... CRA provides Canadians and businesses a wide range of electronic payment options, including: Online banking Credit and Debit card – Interac® Online Pre-authorized debit and Third-party service providers. 74% of payments made to the CRA are electronic 68% of payments to Canadians are Direct Deposit. ... IMPROVING SERVICES – MAJOR INITIATIVES Plain language correspondence that is easy to read. ...

GST/HST – Penalties and interest On this page Find out how and when penalties apply Find out how and when interest applies Find out how to cancel or waive penalties and interest Find out how and when penalties apply Penalties may apply in different situations. Type of penalties for different situations Type of penalty When it applies Amount charged Failure to file Any return you file late unless you are in one of the following situations: there is a $0 amount owing we owe you a refund A + (B × C) where: A is 1% of the amount owing B is 25% of A C is the number of months the return is overdue, to a maximum of 12 months Demand to file If you receive a demand to file and do not do so. $250 Failure to file electronically If you are required to file electronically and do not do so. ... See example – Instalment interest Example – Instalment interest Your net tax for the 2015 fiscal year was $4,000. ...

Figure 2: GST/HST fiscal impact by fiscal year Source: Agency Data Warehouse Figure 2- Image description Fiscal impact in fiscal year 2010 to 2011 is 745 million $ Fiscal impact in fiscal year 2011 to 2012 is 1,118 million $ Fiscal impact in fiscal year 2012 to 2013 is 1,391 million $ Fiscal impact in fiscal year 2013 to 2014 is 1,847 million $ Fiscal impact in fiscal year 2014 to 2015 is 1,559 million $. Fiscal Impact in fiscal year 2014 to 2015 is 2,034 million $ after including the coding change. Fiscal impact in fiscal year 2015 to 2016 is 1,703 million $. Fiscal Impact in fiscal year 2015 to 2016 is 2,472 million $ after including the coding change and workforce change. ...

Remit (pay) the tax you collected – When to remit (pay) 1. When to remit (pay) 2. ... See payment deadline, filing deadline, and an example for each of the following filing periods: Monthly GST/HST payment and filing deadlines Payment deadline Filing deadline Example One month after the end of the reporting period One month after the end of the reporting period End of reporting period: July 31 Payment deadline: August 31 Filing deadline: August 31 Quarterly GST/HST payment and filing deadlines Payment deadline Filing deadline Example One month after the end of the reporting period One month after the end of the reporting period End of reporting period: March 31 Payment deadline: April 30 Filing deadline: April 30 Annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes) GST/HST payment and filing deadlines Payment deadline Filing deadline Example April 30 June 15 End of reporting period: December 31 Payment deadline: April 30 Filing deadline: June 15 Annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) GST/HST payment and filing deadlines Payment deadline Filing deadline Example 3 months after fiscal year-end 3 months after fiscal year-end End of reporting period: August 31 Payment deadline: November 30 Filing deadline: November 30 Annually – (listed financial institutions except for persons that are listed financial institutions only because they have a section 150 election in effect) GST/HST payment and filing deadlines Payment deadline Filing deadline Example 6 months after fiscal year-end 6 months after fiscal year-end End of reporting period: October 31 Payment deadline: April 30 Filing deadline: April 30 monthly quarterly annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes) annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) annually – (listed financial institutions except for persons that are listed financial institutions only because they have a section 150 election in effect) Document navigation Next- Pay (remit) the tax you collected- How to pay Report a problem or mistake on this page Thank you for your help! ...

Remit (pay) the tax you collected – When to remit (pay) 1. When to remit (pay) 2. ... See payment deadline, filing deadline, and an example for each of the following filing periods: Monthly GST/HST payment and filing deadlines Payment deadline Filing deadline Example One month after the end of the reporting period One month after the end of the reporting period End of reporting period: July 31 Payment deadline: August 31 Filing deadline: August 31 Quarterly GST/HST payment and filing deadlines Payment deadline Filing deadline Example One month after the end of the reporting period One month after the end of the reporting period End of reporting period: March 31 Payment deadline: April 30 Filing deadline: April 30 Annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes) GST/HST payment and filing deadlines Payment deadline Filing deadline Example April 30 June 15 End of reporting period: December 31 Payment deadline: April 30 Filing deadline: June 15 Annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) GST/HST payment and filing deadlines Payment deadline Filing deadline Example 3 months after fiscal year-end 3 months after fiscal year-end End of reporting period: August 31 Payment deadline: November 30 Filing deadline: November 30 Annually – (listed financial institutions except for persons that are listed financial institutions only because they have a section 150 election in effect) GST/HST payment and filing deadlines Payment deadline Filing deadline Example 6 months after fiscal year-end 6 months after fiscal year-end End of reporting period: October 31 Payment deadline: April 30 Filing deadline: April 30 monthly quarterly annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes) annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) annually – (listed financial institutions except for persons that are listed financial institutions only because they have a section 150 election in effect) Document navigation Next- Pay (remit) the tax you collected- How to pay Page details Date modified: 2024-07-30 ...

Since the amount that becomes due on December 1, 2012 (i.e., $1,000) exceeds 25% of the total consideration for the membership (i.e., 25% × $3,000 = $750), the HST would apply to $250 ($1,000 – $750 = $250) of the amount due on December 1, 2012. ... Since the payment made on March 1, 2013, (i.e., $1,000) does not exceed 25% of the total consideration for the lifetime membership (i.e., 25% × $5,000 = $1,250), the HST would not apply to any portion of that amount. ... Since the amount that becomes due on December 1, 2012 (i.e., $1,000), is more than 25% of the total amount for the membership (i.e., 25% × $3,000 = $750), the HST would apply to $250 (i.e., $1,000 – $750 = $250) of the amount due on December 1, 2012. ...

Business Registration Online – Before you register Overview Eligibility Before you register Register now After you register 3. Before you register Information you need to get a business number Step 1 – Provide your personal information If you are a business owner or third party requester, you must provide all of the following: last name social insurance number (SIN) date of birth personal postal code (where you live) Footnote 1 If you are a representative, you need to provide one of the following: RepID GroupID For more information on representatives, go to Represent a Client. Step 2 – Provide your basic business information You must provide all of the following: business name business number (if this business already has one) type of business or organization (for example: sole proprietor, partnership, corporation, registered charity) name and SIN of all owners physical address mailing address (if different from the physical address) description of major business activity Step 3 – Provide your CRA program account information Corporation income tax program account You must have all of the following on hand: corporation name certificate number date of incorporation jurisdiction For more information, go to Corporation income tax program account. ...

Evaluation – Income Tax Rulings Directorate Final Report Audit, Evaluation, and Risk Branch March 2021 On this page Executive summary 1. ... Appendix E: Comparison of income tax ruling programs across international tax administrations Comparison of income tax ruling programs across international tax administrations Characteristic Canada Revenue Agency (Canada) Australian Taxation Office (Australia) Inland Revenue (New Zealand) Her Majesty’s Revenue and Customs (United Kingdom) Internal Revenue Services (United States) Revenu Québec (Quebec) Ruling terminology Advance Income Tax Ruling Private Ruling Binding (Private) Ruling Clearance Private Letter Ruling Advanced rulings Technical Interpretation Requests Yes- External/Internal Interpretations No – Public Rulings No – Public Rulings Yes – but only in certain cases No – Provide public guidance on topic of interest Yes – External/Internal Interpretations Service Standard to issue the ruling 90 business days, where the 90 business days accounts for only the amount of time the file is with the rulings officer, and excludes when it is on hold with the taxpayer 28 calendar days, once all information is received 10 weeks to come up with a draft Substantive reply on 75% of rulings received within 28 calendar days Determined annually on complexity where service standard is mostly 180 days but financial institutions section is 270 days for example Determined on scale of completion and are only for interpretations and none for rulings Are fees charged to the taxpayer for a ruling? ... Yes Yes Yes Yes Yes Yes Publishing of rulings once issued Rulings are published on a third party publisher, access to view is by subscription Public Rulings – Published on the ATO legal database Private Rulings – edited versions published on the ATO legal database Public Rulings – Published on their website Binding (Private) Rulings – not published or publicly available Rulings are not, in general, published on their website nor are they publicly available. ...