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Table of contents Introduction Payment obligations Payment arrangements Interest and penalty provisions Legal action to collect Collection restrictions Detention of and lien on imported or exported goods (Section 97.25 CA) Objections and appeals Special collection provisions > Collection in jeopardy Property transfers Amounts owing by estates of deceased persons Confidentiality Our service commitment Comments Introduction This information circular gives you a general overview of the Customs collections policies of the Canada Revenue Agency (CRA) for individuals, businesses, and organizations that owe money to the Crown relative to goods imported into Canada. ...

This is in support of the administration by the CRA of corporate taxes in relation to the Corporate Tax Administration for Ontario / Corporate Tax Administration Redesign (CTAO/CTAR) initiative. ...

The establishment of Service Canada has contributed to the delays in the MOU and made the negotiations more complicated between HRDC (now Human Resources and Skills Development Canada – HRSDC) and the CSBDB. ...

Generally, the Committee will include the following: the director of the ITD – the Chairperson of the TPRC a senior economist from the ITD managers of the International Advisory Services Sections (IASS) in the ITD the manager from the Transfer Pricing Specialty Section in the ITD a representative from the International Tax Service Team within Legal Services For final consideration of cases involving the application of paragraphs 247(2)(b) and (d) of the Income Tax Act, a manager from the Aggressive Tax Planning Division and a senior official from the Tax Policy Branch of the Department of Finance Canada will be asked to participate. ...

Colin Campbell (Chair), Associate Professor of Law at Western University Formerly a senior tax partner at the Toronto office of Davies Ward Phillips & Vineberg LLP Formerly assistant professor of political science at Mount Allison University in Sackville, New Brunswick B.A. ...

As co-sponsor of the FTA’s Capacity Building Network, the CRA works closely with FTA members in order to broaden the reach and impact of FTA activities and products and help strengthen tax administration capacity in developing countries – in part by collaborating with regional tax organizations representing developing countries throughout Africa, the Americas and la francophonie. ...

Yours very truly, Colin Campbell, Chair, Offshore Compliance Advisory Committee Appendix A – "Big Data" Sources Considered as Part of OCAC Review Reporting of electronic funds transfers ("EFTs") under section 244.1 of the Income Tax Act ("ITA") Disclosure of transactions with related non-resident entities under section 233.1 of the ITA, reported on the form T106 Disclosure of foreign property held under s. 233.3 of the ITA, reported on the form T1135 Disclosure of information concerning foreign affiliates under section 233.4 of the ITA, reported on the form T1134 The Common Reporting Standard ("CRS") created under the Strasbourg Treaty and providing for automatic exchange of information about financial assets held offshore by Canadian taxpayers (at May 4, 2017 more than 40 jurisdictions, including a number of well-known "tax havens", had agreed to provide such information to Canada on a reciprocal basis, beginning in mid-2018). ...

Sincerely, [Joint Chiefs of Global Tax Enforcement] Contact – J5Cyber@ci.irs.gov or jmlit.mailbox@hmrc.gov.uk Page details Date modified: 2024-07-04 ...

The CRA administers the Community Volunteer Income Tax Program across the country and in partnership with Revenu Québec in that province, where it is called the Income Tax Assistance – Volunteer Program. ...

It typically includes provincial and territorial taxes, as the CRA administers these for all provinces and territories except Quebec, which has its own tax administration – Revenu Québec; and Alberta, which administers its own corporation tax. ...