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Information Exchange Agreement Audit – (Agency Wide – October 2002) The Information Exchange Agreement Audit was reported to the IAMC in October 2002 and to the Audit Committee of the BoM in December 2002. ... GST/HST Credit Returns Prepayment Program Audit (April 2002) – In Depth Follow-up (September 2007) As part of the 2006-2009 IA planning exercise, Compliance Programs Branch (CPB) and IA agreed that due to ongoing risk associated with the program, an in-depth follow-up should be carried out on the GST/HST Credit Return Prepayment Program. ... Appendix A Office of Primary Interest (OPI) Audit Title Number of Action Plans Complete Low Risk or No Longer Relevant / Applicable Satisfactory Progress Requires Attention Prior to 2004-2005 Still Being Monitored 2004-2005 CPB Electronic Commerce (Nov 2002) 1 1 CPB Small and Medium Enterprises (Dec 2002) 1 1 HRB External Recruitment (Feb 2004) 9 2 6 1 CSBDB F&A Information Exchange Agreement (Oct 2002) 3 1 2 CPB Follow-up of the Internal Audit of the 2002 Multi-Regional Audit of the GST/HST Credit Returns Prepayment Program (Sept 2007) 7 6 1 CSBDB Information Exchange Memoranda of Understanding with HRDC (Jan 2005) 9 1 2 6 TSDMB Review of the Management of Accounts Receivable (Jan 2005) 11 5 1 5 CSBDB F&A Atlantic ITB Controls over Confidentiality of Client Information (Dec 2004) 27 23 4 Québec Remote Management (Dec 2004) 10 10 Québec Long Term Leave Management Audit (Dec 2004) 8 8 CPB Voluntary Disclosures Program (Dec 2004) 11 7 4 CSBDB & ABSB Information received from the Province of PEI (Dec 2004) [Footnote 1] 0 CSBDB Information Exchange Memoranda of Understanding with the RCMP (May 2004) 1 0 F&A Cash management Tax Follow-Up (Sept 2004) [Footnote 2] 0 HRB Occupational Health & Safety (Sept 2004) 18 11 7 CPB Leads Management and Workload Development (Jun 2004) 3 2 1 ABSB Winnipeg Pacific T1 Reassessment Reversals (Jun 2004) 9 8 1 F&A Sustainable Development (May 2004) 11 11 F&A Ontario Non-Capital Asset Management (May 2004) 7 3 1 3 Atlantic Regional Strategic Priorities (May 2004) 4 3 1 CPB Internal Audit of Investigations Directorate (Apr 2004) 3 3 ITB Atlantic Information Technology Management Framework (Apr 2004) 20 15 5 CSBDB ABSB TSDMB Partnership with the Nova Scotia Worker's Compensation Board (Apr 2004) 4 4 Pacific Surrey Tax Centre Business Returns Division Management Framework (Apr 2004) 6 6 F&A 2002-2003 Selected Fiscal Year-End Procedures Audit (Apr 2004) [Footnote 3] 0 TOTALS 21 161 130 5 37 10 Office of Primary Interest (OPI) Legend Appeals Appeals Branch ABSB Assessment and Benefit Services Branch TSDMB Taxpayer Services and Debt Management Branch CPB Compliance Programs Branch LPRAB Legislative Policy and Regulatory Affairs Branch CSBDB Corporate Strategies and Business Development Branch PAB Public Affairs Branch ITB Information Technology Branch CAEB Corporate Audit and Evaluation Branch F&A Finance and Administration Branch HRB Human Resources Branch Atlantic Atlantic Region Québec Québec Region Ontario Ontario Region Prairie Prairie Region Pacific Pacific Region Footnotes [Footnote 1] There were no action plans to follow-up on. ...

If the 1995 return is reassessed under subsection 152(6), the minister has until March 31, 2002, to issue a reassessment of this return. ... For a sample report, go to Appendix A-11.2.22, Pursuit of Profit Report. 11.6.5 Restricted farm loss report – Under review On May 23, 2002, the Supreme Court of Canada (SCC) rendered its decisions in Stewart v The Queen, 1998 (TCC), 98 DTC 1600, and The Queen v Walls et al, 2002 SCC 47. ... The letter templates are also available at Letters (CRA Electronic Library > Compliance Programs Branch Reference Material > Audit > Income Tax – Forms and Letters > Letters). ...

Exceptions CO0002 – Research and Technology Policy Advisor (CO-02) CO0003 – Research and Technology Policy Coordinator (CO-03) CO0004 – Research and Technology Manager (CO-03) CO0005 – National Technology Sector Specialist (CO-03) CO0007 – Research and Technology Advisor (CO-02) CO0012 – Research and Technology Officer (CO-01) Education standard for jobs under the exceptions A postgraduate degree from a recognized postsecondary institution with an acceptable specialization in a field of science or engineering relevant to the Scientific Research and Experimental Development (SR&ED) Program. ... Acquired rights Permanent incumbents of the CS group in the CRA who, on February 6, 2002, did not meet the minimum education standard are deemed to have met the minimum education standard based on their education, training, and/or experience. ... MG – Management Education standard A secondary school diploma or CRA-approved alternatives. ...

For example, an individual had a pension credit of $14,900 for 2001, but the RRSP dollar limit for 2002 was $13,500. ... Nina’s PAR is calculated using the formula A + B – C – D, where: A = Total pension credits * = $309,490 ($13,500 + $13,500 + $14,500 + $14,900 + $15,900 + $17,400 + $18,400 + $19,400 + $20,400 + $21,400 + $21,850 + $22,370 + $23,200 + $23,670 + $24,330 + $24,770) B = Total grossed-up amount of PSPA = 0 C = Amount of specified distributions = $287,050 D = PA transfer amount = 0 PAR = $309,490 + 0 – $287,050 – 0 PAR = $22,440 * In this situation, Nina’s pension credits for 2000, 2001, and 2002 were more than the RRSP dollar limit (see section 2) for the following years. The plan administrator limits the amounts used for these years to $13,500 for 2000 and 2001, and $14,500 for 2002 (the RRSP dollar limit for the following year) when calculating the total pension credits (amount A), as this is the amount of RRSP room that was lost because of the PAs reported for these years. ...

Part B – Federal tax on taxable income Part C – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Line 40427 – Minimum tax carryover Line 40500 – Federal foreign tax credit Lines 40900 and 41000 – Federal political contribution tax credit Line 41200 – Investment tax credit Lines 41300 and 41400 – Labour-sponsored funds tax credit Line 41450 – Section 217 tax adjustment Line 41500 – Canada workers benefit (CWB) advance payments Minimum tax (line 41700 of your return) Line 41800 – Special taxes RRSP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Line 54 – Surtax for non-residents of Canada and deemed residents of Canada Part B – Federal tax on taxable income Follow the instructions provided in Part B of your return. ... ⬤Line 40424 – Federal tax on split income Tax on split income (TOSI) applies to certain types of income of a child born in 2002 or later, as well as to amounts received by adult individuals from a related business. ... Multiply the taxable amount you reported on line 12010 of your return by 9.0301 %. ...

Transitional rules are provided for the period between May 1, 2002, and July 15, 2002, to take into account that there will be containers in circulation on May 1, 2002, that would have been sold under the existing rules. ... The entitlement, based on the application of section 226.1, extends up to and including July 15, 2002. ... This applies to supplies for which consideration becomes due after July 15, 2002. ...

The Sub-Committee on the Status of Persons with Disabilities held parliamentary meetings with representatives of health-related voluntary organizations as well as the Canada Revenue Agency and the Department of Finance Canada from November 2001 to February 2002. On March 21, 2002, the Sub-Committee tabled its report, Getting it Right for Canadians: The Disability Tax Credit, in the House of Commons. ... They come with forms from their accountant or therapist or — worst of all — the companies that charge people to provide a form, then advise them not to take no for an answer. ...

We use the following rules to check the information you provide: total assets = total liabilities + total equity (partners' capital for partnerships) total revenue − total expenses = net non-farming income total farm revenue − total farm expenses = net farm income You have to provide certain line items so that we can check the above equations. Each GIFI must include the following items: Balance sheet Item 2599 – Total assets Item 3499 – Total liabilities Item 3620 – Total shareholder equity (corporations only) or Item 3575 – Total partners' capital (partnerships only) Non-farming income and expenses Item 8299 – Total revenue Item 9368 – Total expenses and/or Farming income and expenses Item 9659 – Total farm revenue Item 9898 – Total farm expenses When reporting a breakdown of retained earnings (corporations only) Item 3849 – Retained earnings/deficit – End Extraordinary items and income taxes Item 9999 – Net income/loss after taxes and extraordinary items The amount of a required item may be nil. ... Complete the GIFI – Additional Information on page 5 of Form T1178. See Completing the GIFI – Additional Information. ...

X; “Paragraph” refers to a numbered paragraph in this letter; “Proposed Transactions” means the transactions described in Paragraphs # to #; “Sibling 1” refers to Mr. ... Legislation – Subsections 245(1) to (5) and Subsection 248(10) In particular, the GAAR Submission should address the following issues and provisions in the context of the Proposed Transactions: Tax benefit – Subsection 245(1); Series of transactions – Subsections 245(2) and 248(10); Avoidance transaction – Subsection 245(3); and Misuse or abuse – Subsection 245(4). 2. ... Department of Finance and CRA Guidance Department of Finance Explanatory Notes (for the relevant provisions); and CRA Publications (exercise caution in consulting or referencing any CRA document published prior to issuance of the Supreme Court of Canada’s view in Canada Trustco): Advance income tax rulings and technical interpretations; Income Tax Technical News, Issue No. 34 – April 27, 2006 and Issue No. 22 – January 11, 2002; Information Circular IC 88-2 General Anti-Avoidance Rule: Section 245 of the Income Tax Act (October 21, 1988) and IC 88-2S1 General Anti-Avoidance Rule (July 13, 1990). ...

X; “Paragraph” refers to a numbered paragraph in this letter; “Proposed Transactions” means the transactions described in Paragraphs # to #; “Sibling 1” refers to Mr. ... Legislation – Subsections 245(1) to (5) and Subsection 248(10) In particular, the GAAR Submission should address the following issues and provisions in the context of the Proposed Transactions: Tax benefit – Subsection 245(1); Series of transactions – Subsections 245(2) and 248(10); Avoidance transaction – Subsection 245(3); and Misuse or abuse – Subsection 245(4). 2. ... Department of Finance and CRA Guidance Department of Finance Explanatory Notes (for the relevant provisions); and CRA Publications (exercise caution in consulting or referencing any CRA document published prior to issuance of the Supreme Court of Canada’s view in Canada Trustco): Advance income tax rulings and technical interpretations; Income Tax Technical News, Issue No. 34 – April 27, 2006 and Issue No. 22 – January 11, 2002; Information Circular IC 88-2 General Anti-Avoidance Rule: Section 245 of the Income Tax Act (October 21, 1988) and IC 88-2S1 General Anti-Avoidance Rule (July 13, 1990). ...