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Therefore, the business charges GST on $60 ($100 × 3/5) and the HST on $40 ($100 × 2/5). ... 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 admissions The following illustrates the transitional rules for admissions to events that take place during the period that includes July 1, 2010. ...

For more information, refer to the following GST/HST Info Sheets: GI-135, Prince Edward Island: Transition to the Harmonized Sales Tax – Services; GI-136, Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property; and Prince Edward Island: Transition to the Harmonized Sales Tax – Goods which will be published soon. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix – 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. ...

Summary of the project / initiative / change The CRA’s Security and Internal Affairs Directorate is currently establishing an Identity and Access Management (IAM) Program, and concurrently managing a multi-phased, multi-year project to optimize IAM business processes. ... Phase 3 – Password Management Password Management is being delivered in this phase of the IAM project. ... Risk identification and categorization A) Type of program or activity Administration of Programs / Activity and Services Leveraging the Authoritative Identity Store (AIS) delivered by IAM Phase 2 – Identity Synchronization, which links five major internal computing environments IAM Phase 3 – Password Management, will enable centralizing the management of passwords across these computing environments. ...

Example – For which spouse or common-law partner would it be more beneficial to claim the expenses? ... They incurred the following expenses: Rick – $1,500 Paula – $1,000 Jenny (their 16 year old daughter) – $1,800 Kyle (their 19 year old son) – $1,000 Total medical expenses = $5,300 Kyle is older than 18, so they will claim his expenses on line 331. ... Receipts – Receipts must show the name of the company or individual to whom the expense was paid. ...

Example – For which spouse or common-law partner would it be more beneficial to claim the expenses? ... They incurred the following expenses: Rick – $1,500 Paula – $1,000 Jenny (their 16 year old daughter) – $1,800 Kyle (their 19 year old son) – $1,000 Total medical expenses = $5,300 Kyle is older than 18, so they will claim his expenses on line 331. ... Receipts – Receipts must show the name of the company or individual to whom the expense was paid. ...

Worksheet 2 – Example 2 Example Corporation A has estimated its tax for 2016 at $912,000. ... Worksheet 2 – Calculating monthly instalment payments for 2016 Option 1 for calculating monthly instalment payments for 2016 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 1: = 76,000 Option 2 for calculating monthly instalment payments for 2015 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 2: = 76,000 Option 3 for calculating monthly instalment payments for 2014 (instalments $90,200) Description Amount Part I tax payable 60,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 60,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 60,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 60,000 Divide by: ÷ 12 Each of the first 2 payments due under option 3: = 5,000 Previous-year instalment base (option 2 instalment base amount above) 912,000 Subtract: the total of payments 1 and 2 under option 3 − 10,000 Difference = 902,000 Divide by: ÷ 10 Each of the remaining 10 payments due under option 3: = 90,200 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS2, Calculating monthly instalment payments for 2016 Date modified: 2015-12-15 ...

Worksheet 3 – Example Example Corporation A has estimated its tax for 2016 at $240,000. ... Worksheet 3 – Calculating quarterly instalment payments for 2016 Option 1 for calculating quarterly instalment payment for 2016 (instalments $60,000) Description Amount Part I tax payable 240,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 240,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 240,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 240,000 Divide by: ÷ 4 Each of the 4 payments due under option 1: No value= 60,000 Option 2 for calculating quarterly instalment payments for 2015 (instalments $60,000) Description Amount Part I tax payable 240,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 240,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 240,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 240,000 Divide by: ÷ 4 Each of the 4 payments due under option 2: = 60,000 Option 3 for calculating quarterly instalment payments for 2014 (instalments $77,000) Description Amount Part I tax payable 36,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 36,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 36,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 36,000 Divide by: ÷ 4 First payment due under option 3: = 9,000 Previous-year instalment base (option 2 instalment base amount above) 240,000 Subtract: the total of payments 1 and 2 under option 3 − 9,000 Difference = 231,000 Divide by: ÷ 3 Each of the remaining 3 payments due under option 3: = 77,000 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS3, Calculating quarterly instalment payments for 2016 Date modified: 2015-12-15 ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 11. ... The estimated costs for significant services provided without charge include: 2008 2007 (in thousands of dollars) Employer’s contribution to the health insurance plan and employee benefit plans – Treasury Board Secretariat (TBS) 154,143 158,610 Legal services – Justice Canada 50,761 46,800 Audit services – Office of the Auditor General of Canada 2,470 2,110 Workers’ compensation benefits – HRSDC 2,090 1,806 Payroll services – Public Works and Government Services Canada (PWGSC) 1,589 1,635 Accommodation – PWGSC [Footnote 1] – 225,335 211,053 436,296 [Footnote 1] Effective April 1, 2007, accommodations services are no longer received without charge from PWGSC. ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 4. Accounts receivable 2008 2007 (in thousands of dollars) Accounts receivable – Related parties (Note 11) 17,969 187,991 Accounts receivable – External 2,594 1,039 Advances to employees 2,154 2,193 Salary overpayments 2,816 2,548 25,533 193,771 Less: Allowance for doubtful accounts (324) (368) 25,209 193,403 Effective March 27, 2007, all Employment Insurance (EI) costs that had been paid by Human Resources and Social Development Canada (HRSDC) are now recovered directly from the EI Account. ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 5. ... The amortization expense for the year is $79,804,525 (2007 – $58,005,644) (Note 9). Disposals for the year totaled $4,787,753 (2007 – $7,396,817) and the related accumulated amortization was $2,708,242 (2007 – $6,851,022). ...