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Forms and guides Income Tax Package – Guide, return and schedules Guide RC4064, Disability-Related Information Income Tax Folio S1-F1-C3, Disability Supports Deduction Form T2201, Disability Tax Credit Certificate Income Tax Folio S1-F1-C2, Disability Tax Credit Guide RC4065, Medical Expenses Income Tax Folio S1-F1-C1, Medical Expense Tax Credit Guide RC4460, Registered Disability Savings Plan For all forms and guides, go to Forms and publications. ... Announcements from the 2024 federal budget (PDF, 5.1 MB) that are administered by the CRA and related to persons with disabilities: Disability Supports Deduction: Budget 2024 announces the government’s intention to amend the Income Tax Act to make additional expenses eligible for the Disability Supports Deduction, subject to certain conditions, such as: service animals trained to perform specific tasks for people with certain severe impairments; ­ alternative computer input devices, such as assistive keyboards, braille display, digital pens, and speech recognition devices; and, ­ ergonomic work chairs and bed positioning devices, including related assessments Home Buyers' Plan: Budget 2024 proposes to increase the Home Buyers' Plan withdrawal limit from $35,000 to $60,000. ...

Stated as a formula, the foregoing would be: (gross profit ÷ gross selling price) x amount due = reserve 12. ...

These include improving the integration of our activities at the client level, more effective risk profiling, enhancements to the Collections Call Centre, and a variety of initiatives – outlined in the next chapter – to reduce the level of older accounts. ...

The four Committees — Audit, Governance, Human Resources, and Resources — appraise, provide advice, and make recommendations to the Board on the items that fall within their mandate. ...

., CA, CFE Partner BDO CANADA LLP Chartered Accountants & Consultants Winnipeg, Manitoba Gerard J. Fitzpatrick, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Gordon Gillis, B.A., LL.B. ...

Footnote 1: Planned spending has been restated from the Canada Revenue Agency 2013-2014 Report on Plans and Priorities to distribute the real property accommodations funding (previously centralized in program 7 – internal services) to all applicable programs. ... See pages 106-107 of the Annual Report to Parliament for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

., CA, CFE Partner BDO CANADA LLP Chartered Accountants & Consultants Winnipeg, Manitoba Gerard J. Fitzpatrick, CPA, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Gordon Gillis, B.A., LL.B. ...

Performance results Program/sub-programs Individual returns and payment processing Expected results Performance indicators Targets Results Individual taxfilers receive timely and accurate assessment notices Percentage of service standard targets that are met or mostly met relating to T1 individual and T3 trust return activities: Processing T1 individual income tax returns (electronic) within an average of two weeks of receipt (target: 100%) Processing T1 individual income tax returns (paper) within an average of four to six weeks (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of two weeks (electronic) (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of eight weeks (paper) (target: 100%) Processing T3 trust returns within four months (target: 95%) 100% 100% Percentage of individual (T1) returns processed accurately 98% 99.2% Percentage of individual (T1) returns received on time processed by mid-June 98% 99.8% Individuals file electronically Individual (T1) electronic filing rates 3 80% 80% Validation activities detect and address non-compliance by individuals with the reporting requirements of the acts Ratio of average dollar value assessed for targeted vs. random reviews Minimum ratio of 2:1 2.77:1 Program/sub-programs Business returns and payment processing Expected results Performance indicators Targets Results Business taxfilers receive timely and accurate assessment notices and payment processing Percentage of service standard targets that are met or mostly met relating to business tax filer (T2, GST/HST, excise and other levies) activities: Processing T2 corporation income tax returns (electronic) within 45 calendar days (target: 90%) Processing T2 corporation income tax returns (paper) within 90 calendar days (target: 90%) Processing GST/HST returns within 30 calendar days of receipt (target: 95%) Processing excise tax, excise duty, softwood lumber, and air traveller's security charge returns within 60 calendar days of receipt (target: 95%) 100% 100% Percentage of T2 returns processed accurately 98% 98.5% Payments to the Receiver General are processed on time Percentage of payments to the Receiver General that are deposited within 24 hours of receipt 96% 98.9% Footnote1: Includes goods and services tax administration in Quebec sub-program: – planned spending ($143,000,000) and actual spending ($142,772,214). ... See pages 106-107 for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

DATE OF ISSUE March 30, 1999 SUBJECT Guidelines for determining a person's primary place of residence LEGISLATIVE REFERENCE(S) Excise Tax Act: Subsection 254(2) Subsection 254.1(2) Subsection 255(2) Subsection 256(2) NATIONAL CODING SYSTEM FILE NUMBER(S) 11870-4-2 EFFECTIVE DATE January 1, 1991 TEXT Issue and decision This policy statement outlines guidelines and criteria that may be used in determining " primary place of residence " for purposes of GST/HST new housing rebates that are claimed by purchasers or owners, or paid or credited by builders. ...

This authorization is effective on the earlier of April 3, 2008 and the day that the regulation made under the Ontario Corporations Tax Act entitled " Provisions prescribed for the purposes of an agreement under section 98.1 of the Act " is filed. ...