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Sustainable Development Policy Note to the reader: This document can be downloaded in PDF format (PDF- 125 KB). ... Effective date The Sustainable Development Policy received Board of Management approval and came into effect on September 19, 2012 (Board Resolution # 2012/2013-14). ...

The cost plus and comparable uncontrolled price / transaction methodologies were represented in 6% and 14% of completed APAs in 2017. ... Table 4: Transfer pricing methodology Transfer pricing methodology Completed % of total In process % of total Total % of total Table 2 Notes Table 2 Note * TNMM- Total is the sum of the profit level indicators: Berry Ratio, Operating Margin, Return on Assets, and Total Cost Plus. Return to table 2 note * referrer Comparable Uncontrolled Price / Transaction 5 14% 4 7% 9 9% Cost Plus 2 6% 8 12% 10 9% Resale Price 0 0% 1 1% 1 1% Transactional Net Margin Method (TNMM)- Total table 2 note * 29 80% 47 70% 76 74% PLI- Berry Ratio 0 0% 2 3% 2 2% PLI- Operating Margin 25 69% 36 54% 61 59% PLI- Return on Assets 1 3% 2 3% 3 3% PLI- Total Cost Plus 3 8% 7 10% 10 10% Profit Split 0 0% 7 10% 7 7% Participation by industrial sector Participation in the APA program by industrial sector generally reflects the pattern of Canadian trade. ...

Internal Audit of the Management of Discipline Final report To print a copy of this report, use the printable version (PDF, 779 KB). ... Footnote 18 " In 75 (36%) of the total 209 LR discipline files reviewed, a discipline letter should not have been on file as the 2-year time frame had elapsed. ... Available training such as the "Discipline – What You Should Know" e-learning product, is not referenced in the Employee Corner website. ...

Internal Audit of the Management of Discipline Final report To print a copy of this report, use the printable version (PDF, 779 KB). ... Footnote 18 " In 75 (36%) of the total 209 LR discipline files reviewed, a discipline letter should not have been on file as the 2-year time frame had elapsed. ... Available training such as the "Discipline – What You Should Know" e-learning product, is not referenced in the Employee Corner website. ...

Types of deductions On this page RRSP deduction FHSA deduction Child care expenses Child care expenses – special cases Disability supports deduction Other employment expenses (Work from home) Provincial or territorial COVID-19 benefits repayment (T4A box 201) Federal COVID-19 benefits repayment (T4A box 201) (T4E box 30) Northern residents deductions PDF version (opens in new window) RRSP deduction Line 20800 Individuals who contribute to a registered retirement savings plan (RRSP) may claim a deduction on line 20800 Individuals must confirm their RRSP deduction limit: this amount can be found on their latest notice of assessment or reassessment under the RRSP deduction limit statement, next to the line Available contribution room for 2024 or by using Auto-fill my return Individuals may have two types of receipts for the same tax year: for contributions made in the last 10 months of the tax year you are preparing (March to December) for contributions made in the first 60 days of the year following the tax year being prepared The individual may contribute to their RRSP up until December 31 of the year they turn 71 years of age: the individual may still carry unused RRSP contribution amounts forward, up to their deduction limit, to be deducted in future years the individual must confirm the amount of their contributions, if any, they wish to deduct on their tax return, leaving any leftover amount to be carried forward the individual must still report all RRSP contributions for the applicable tax year even if they decide not to claim the deduction for that year The individual may have amounts they have carried forward from previous years, which must be entered in the software: this amount can be found on their latest notice of assessment or reassessment under the RRSP deduction limit statement, next to the line Minus: Unused RRSP contributions previously reported and available to deduct for 2024 or by using Auto-fill my return UFile tip The software automatically generates Schedule 7. ... To see if a particular location lies within one of these zones, refer to: CRA website: Line 25500 – Places located in prescribed zones UFile software Tax tip Please note that if the individual moved to a prescribed zone near the end of the year and did not live there for a period of at least six consecutive months at the time the return is completed, they are not entitled to the deductions. ... An individual cannot claim the travel deduction if one of the following situations applies: The individual or a member of their family received or was entitled to receive non-taxable amounts as travel assistance, travel allowance or as a reimbursement for travel expenses Someone else has already claimed the travel deduction for the same trip on their tax return Refer to Form T2222, Northern Residents Deductions, for information on: calculating meal and vehicle expenses using the detailed or simplified method calculating the value of round-trip airfare the definition of dwelling and special work site when and how to deduct an attendant's travel expenses Related topics UFile instructions Northern residents on Canada.ca Form T2222, Northern residents deductions on Canada.ca Line 25500 – Lowest Return Airfare Table on Canada.ca Page details Date modified: 2024-12-20 ...

Suite 1400, Ottawa, ON K1N 7B7 Tel: 613-241-5802 Fax: 613-284-7981 www.ipsos.ca The text in this document is an exact copy of the text found in the PDF version (247 KB). ... Online Services Those less comfortable online – particularly participants in the paper-based sessions – suggested that the provision of a tutorial outlining how to optimize the use of the CRA website and the services it offers would be very much appreciated. ...

Suite 1400, Ottawa, ON K1N 7B7 Tel: 613-241-5802 Fax: 613-284-7981 www.ipsos.ca The text in this document is an exact copy of the text found in the PDF version (247 KB). ... Online Services Those less comfortable online – particularly participants in the paper-based sessions – suggested that the provision of a tutorial outlining how to optimize the use of the CRA website and the services it offers would be very much appreciated. ...

Summary of the Corporate Business Plan 2019-20 with Perspectives to 2021-22 Trusted, helpful and fair by putting people first Table of contents A message from the Minister Foreword by the Chair CRA at a glance Introduction from the Commissioner Agency core responsibilities Taxpayer Bill of Rights Our strategic context Our service transformation Priorities Providing a seamless service experience Maintaining fairness in Canada’s tax and benefits administration Strengthening trust, transparency and accountability Enabling innovation Empowering our people to excel Supplementary information Departmental results framework Planned spending and human resources Links CRA staffing principles © Her Majesty the Queen in Right of Canada, as represented by the Minister of National Revenue, 2019 ISSN 2563-3406 Rv1-6E-PDF Download this report Summary of the Corporate Business Plan 2019-20 with Perspectives to 2021-22 (PDF | 2.1 MB | 49 pages) A Message from the Minister The Honourable Diane Lebouthillier, Minister of National Revenue I am honoured to serve as Minister of National Revenue. ... Expected result: Canadians receive their rightful benefits in a timely manner Performance indicators Target * Percentage of respondents satisfied with benefit application processing time N/A ** Percentage of benefit payments issued to benefit recipients on time 100% Percentage of Canada child benefit recipients who provide complete and accurate information in order to receive the proper entitlement N/A ** Percentage of taxpayers (benefit recipients) who filed as a result of targeted CRA intervention 10% *The timeframe for these performance indicator targets is the fiscal year (April 1, 2019, to March 31, 2020), unless otherwise indicated. ... Over the planning period, we will: further strengthen the CRA's overall privacy management framework and position the CRA as a leader in sound privacy management by addressing all recommendations raised in the recent review Our commitment to Canadians March 2020 – improve internal reporting about the state of privacy at the CRA March 2020 – make sure all new initiatives take privacy considerations into account March 2020 – improve governance and controls by defining roles and responsibilities of key senior CRA officials to address privacy gaps Increasing transparency The CRA holds itself to high standards of performance and quality while striving to achieve results for Canadians. ...

The following chart summarizes the availability of ITCs by percentage use in commercial activities: [The text in this document is an exact copy of the text found in the PDF version. ... Capital Real Property < 10% >10% to 50% >50% to<90% > 90% 0 % % 100% 206 0 see note Footnote 2 % 100% 208 0 0 Footnote 3 100% 100% 209 Footnote 4 % % % % 123, 206 &141(6) Capital Personal Property 50% or less >50% 0 100% 199 0 100% 199 0 100% 199 % % 169 & 199(1) Footnotes Footnote 1 Governments, non-profit and charitable organizations, municipalities, universities, schools and hospitals (ss 123(1)) Return to footnote 1 referrer Footnote 2 In some cases, an individual registrant may be eligible to claim an ITC even if the individual's use of the capital real property is less than 50% in commercial activities. ... Accordingly, the individual, if registered, could claim $200 (i.e., percentage of commercial use × GST paid = 40% × $500) in ITCs for the GST paid on the maintenance of the home. ...

The following chart summarizes the availability of ITCs by percentage use in commercial activities: [The text in this document is an exact copy of the text found in the PDF version. ... Capital Real Property < 10% >10% to 50% >50% to<90% > 90% 0 % % 100% 206 0 see note Footnote 2 % 100% 208 0 0 Footnote 3 100% 100% 209 Footnote 4 % % % % 123, 206 &141(6) Capital Personal Property 50% or less >50% 0 100% 199 0 100% 199 0 100% 199 % % 169 & 199(1) Footnotes Footnote 1 Governments, non-profit and charitable organizations, municipalities, universities, schools and hospitals (ss 123(1)) Return to footnote1 Referrer Footnote 2 In some cases, an individual registrant may be eligible to claim an ITC even if the individual's use of the capital real property is less than 50% in commercial activities. ... Accordingly, the individual, if registered, could claim $200 (i.e., percentage of commercial use × GST paid = 40% × $500) in ITCs for the GST paid on the maintenance of the home. ...