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Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 25 - Fall 2005
Beginning with Issue 24 the PDF newsletter utilizes a single column format and increased font size to make it easier to read. ...
Scraped CRA Website
ARCHIVED - Registered Charities Newsletter No. 25 - Fall 2005
Beginning with Issue 24 the PDF newsletter utilizes a single column format and increased font size to make it easier to read. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 25 - Fall 2005
Beginning with Issue 24 the PDF newsletter utilizes a single column format and increased font size to make it easier to read. ...
Current CRA website
Accessibility consultation report
These will be discussed further in this report: 1) Awareness & Respect 2) Accessing Information 3) Options for Interaction The Consultation Process Throughout the consultation process, participants were asked to share: How they interact with the CRA; The accessibility barriers they face; How accessibility barriers impact their experience; Solutions they suggest to eliminate or prevent accessibility barriers; and How they would like to provide feedback on accessibility to the CRA. ... “It’s not the disability – it’s the ableism – that’s the problem.” “It’s very evident that able-bodied people make these decisions.” ... If unavailable, the client must start the process of contacting the CRA again No video relay service (VRS) No texting option No language options beyond English or French (including ASL and LSQ) Staff with strong accents Proof of identity questions are not accessible Support persons being challenged or silenced by CRA staff Requiring clients to vocalize their support/intent Mail or Fax Barriers Security passcodes sent via mail Assume you have an address Assume you are sighted Barriers to Online Interactions Access to technology Lack of access to internet, phones, printers, computers, Wi-Fi, fax Needing to travel to access technology Lack of offline options Online login to My Account Website accessibility and design Not always compliant with WCAG Not easily or quickly scanned with screen readers Dense text with large amounts of information Using only written English or French Getting lost in redundant loops Text-to-background contrast Text and icon size Forms PDF forms not always accessible to screen reader users Option to request forms in alternative formats is not well communicated to clients Not accessible on smartphones Disability Tax Credit (DTC) application Amount and complexity of paperwork Screen readers not able to read or complete paper forms PDF version of forms is inaccessible Lack of clarity concerning the eligibility criteria for the DTC Similar information is needed to be submitted to other federal agencies Solutions Suggestions included improving current options for interaction by phone, website, and online portal such as My Account; however, it also includes adding a multi-option platform for interaction such as online chat with a live agent, email, direct phone numbers to an individual agent or specialized team, video relay services, and texting. ...
Old website (cra-arc.gc.ca)
External Administrative Correspondence (EAC) Evaluation
External Administrative Correspondence (EAC) Evaluation Final report To print a copy of this report, use the printable version (PDF, 3587 KB). ... About 1% of the volume generated by ABSB is in electronic form (mainly pdf) available to subscribers of My Account and My Business Account. ... Type of EAC Reviewed by Siegelvision Reviewed by TNS 1 CCTB and GST/HST Credit Missing information letter √ 2 CCTB Missing Information notice √ √ 3 CCTB Notice of redetermination √ Detailed √ 4 GST/HST Credit Validation and control- marital status- initial contact letter √ √ 5 CCTB Validation and control- overlimit- initial contact letter √ 6 Corporate Income Tax Notice of assessment √ √ 7 Corporate Income Tax Notice of reassessment √ 8 Payroll Source deductions- statement of account √ Detailed √ 9 GST/HST Pending cancellation notice √ 10 Individual Income Tax Processing review- additional information validation letter √ Detailed √ 11 Individual Income Tax Processing- matching- additional information letter √ 12 Individual Income Tax Notice of assessment √ Detailed √ 13 Individual Income Tax Notice of reassessment √ 14 Canada Pension Plan Record of earnings- discrepancy letter √ Detailed √ 15 Information Returns Notice of assessment √ 16 GST/HST Notional assessment √ 17 Payroll Request to file letter √ 18 Individual Income Tax Request to file T1 return letter √ √ 19 Corporate Income Tax Request to file T2 return letter √ √ 20 Individual Income Tax Soft collection letter √ √ 21 GST/HST Minor balance letter √ 22 Charities Notice of intention to revoke √ Detailed √ 23 Charities Reminder to file return √ √ Appendix B: Larger Versions of Figure 1 Top-most message is "keep for your records", but urgent issues are relegated to bottom page 2 (you owe money; CCTB entitlement will be reduced by 50%). ...
Current CRA website
External Administrative Correspondence (EAC) Evaluation
External Administrative Correspondence (EAC) Evaluation Final report To print a copy of this report, use the printable version (PDF, 3587 KB). ... About 1% of the volume generated by ABSB is in electronic form (mainly pdf) available to subscribers of My Account and My Business Account. ... Type of EAC Reviewed by Siegelvision Reviewed by TNS 1 CCTB and GST/HST Credit Missing information letter √ 2 CCTB Missing Information notice √ √ 3 CCTB Notice of redetermination √ Detailed √ 4 GST/HST Credit Validation and control- marital status- initial contact letter √ √ 5 CCTB Validation and control- overlimit- initial contact letter √ 6 Corporate Income Tax Notice of assessment √ √ 7 Corporate Income Tax Notice of reassessment √ 8 Payroll Source deductions- statement of account √ Detailed √ 9 GST/HST Pending cancellation notice √ 10 Individual Income Tax Processing review- additional information validation letter √ Detailed √ 11 Individual Income Tax Processing- matching- additional information letter √ 12 Individual Income Tax Notice of assessment √ Detailed √ 13 Individual Income Tax Notice of reassessment √ 14 Canada Pension Plan Record of earnings- discrepancy letter √ Detailed √ 15 Information Returns Notice of assessment √ 16 GST/HST Notional assessment √ 17 Payroll Request to file letter √ 18 Individual Income Tax Request to file T1 return letter √ √ 19 Corporate Income Tax Request to file T2 return letter √ √ 20 Individual Income Tax Soft collection letter √ √ 21 GST/HST Minor balance letter √ 22 Charities Notice of intention to revoke √ Detailed √ 23 Charities Reminder to file return √ √ Appendix B: Larger Versions of Figure 1 Top-most message is "keep for your records", but urgent issues are relegated to bottom page 2 (you owe money; CCTB entitlement will be reduced by 50%). ...
Archived CRA website
ARCHIVED - Directors' Liability - Section 227.1 of the Income Tax Act and Section 323 of the Excise Tax Act
It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... The Minister may assess (a) any person for any amount payable by that person under subsection (8), (8.1), (8.2), (8.3) or (8.4) or 224(4) or (4.1) or section 227.1… EXCISE TAX ACT 323(1) Liability of directors (1) Liability of directors Where a corporation fails to remit an amount of net tax as required under subsection 228(2), the directors of the corporation at the time the corporation was required to remit the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest thereon or penalties relating thereto. 323(2) Limitations (2) Limitations A director of a corporation is not liable under subsection (1) unless (a) a certificate for the amount of the corporation's liability referred to in that subsection has been registered in the Federal Court under section 316 and execution for that amount has been returned unsatisfied in whole or in part; (b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or (c) the corporation has made an assignment or a receiving order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the date of the assignment or receiving order. 323(3) Diligence (3) Diligence A director of a corporation is not liable for a failure under subsection (1) where the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. 323(4) Assessment (4) Assessment The Minister may assess any person for any amount payable by the person under this section and, where the Minister sends a notice of assessment, sections 296 to 311 apply, with such modifications as the circumstances require. 323(5) Time limit (5) Time limit An assessment under subsection (4) of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person last ceased to be a director of the corporation. 323(6) Amount recoverable (6) Amount recoverable Where execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution. 323(7) Preference (7) Preference Where a director of a corporation pays an amount in respect of a corporation's liability referred to in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that Her Majesty in right of Canada would have been entitled to had the amount not been so paid and, where a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director's payment, which assignment the Minister is empowered to make. 323(8) Contribution (8) Contribution A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim. ...
Archived CRA website
ARCHIVED - Directors' Liability - Section 227.1 of the Income Tax Act and Section 323 of the Excise Tax Act
It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... The Minister may assess (a) any person for any amount payable by that person under subsection (8), (8.1), (8.2), (8.3) or (8.4) or 224(4) or (4.1) or section 227.1… EXCISE TAX ACT 323(1) Liability of directors (1) Liability of directors Where a corporation fails to remit an amount of net tax as required under subsection 228(2), the directors of the corporation at the time the corporation was required to remit the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest thereon or penalties relating thereto. 323(2) Limitations (2) Limitations A director of a corporation is not liable under subsection (1) unless (a) a certificate for the amount of the corporation's liability referred to in that subsection has been registered in the Federal Court under section 316 and execution for that amount has been returned unsatisfied in whole or in part; (b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or (c) the corporation has made an assignment or a receiving order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the date of the assignment or receiving order. 323(3) Diligence (3) Diligence A director of a corporation is not liable for a failure under subsection (1) where the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. 323(4) Assessment (4) Assessment The Minister may assess any person for any amount payable by the person under this section and, where the Minister sends a notice of assessment, sections 296 to 311 apply, with such modifications as the circumstances require. 323(5) Time limit (5) Time limit An assessment under subsection (4) of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person last ceased to be a director of the corporation. 323(6) Amount recoverable (6) Amount recoverable Where execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution. 323(7) Preference (7) Preference Where a director of a corporation pays an amount in respect of a corporation's liability referred to in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that Her Majesty in right of Canada would have been entitled to had the amount not been so paid and, where a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director's payment, which assignment the Minister is empowered to make. 323(8) Contribution (8) Contribution A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim. ...
Old website (cra-arc.gc.ca)
CRA Annual Corporate Survey 2011
The more frequent users felt that the CRA Web site’s search function worked well, and many were very satisfied with the examples of how different credits or deductions might work for different households – this was arguably the most universally appealing aspect of the site. ... Suggestions for improvement to the site included: Simplifying the language; Taking steps to improve the site’s format and style, to make it more user-friendly; and Increasing the ability of users to populate the PDF online forms the CRA has already placed on its Web site. ... Every intermediary, and most of the SME participants, had visited the CRA Web site – many intermediaries visit their version of the site weekly or more often. ...
Current CRA website
CRA Annual Corporate Survey 2011
The more frequent users felt that the CRA Web site’s search function worked well, and many were very satisfied with the examples of how different credits or deductions might work for different households – this was arguably the most universally appealing aspect of the site. ... Suggestions for improvement to the site included: Simplifying the language; Taking steps to improve the site’s format and style, to make it more user-friendly; and Increasing the ability of users to populate the PDF online forms the CRA has already placed on its Web site. ... Every intermediary, and most of the SME participants, had visited the CRA Web site – many intermediaries visit their version of the site weekly or more often. ...