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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. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... (a) Prescribed rate multiplied by the loan amount for the period in the year (i) 13% multiplied by $100,000 multiplied by 2 divided by 4 = 6,500 (ii) 14% multiplied by $100,000 multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 PLUS (b) Amounts paid by related company 3,000 Subtotal = 16,500 Less (c) Amounts of interest paid ($5,000 + $3,000) = 8,000 (d) Amount repaid by employee 2,000 (8,000 + 2,000) = 10,000 Benefit to Employee ($16,500 minus 10,000) = $6,500 LOANS FROM THIRD PARTIES 4. ... The benefit under subsection 80.4(2) is: $100,000 multiplied by 13% multiplied by 2 divided by 4 = 6,500 $100,000 multiplied by 14% multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 less interest paid $5,500 Taxable benefit $8,000 7. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... (a) Prescribed rate multiplied by the loan amount for the period in the year (i) 13% multiplied by $100,000 multiplied by 2 divided by 4 = 6,500 (ii) 14% multiplied by $100,000 multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 PLUS (b) Amounts paid by related company 3,000 Subtotal = 16,500 Less (c) Amounts of interest paid ($5,000 + $3,000) = 8,000 (d) Amount repaid by employee 2,000 (8,000 + 2,000) = 10,000 Benefit to Employee ($16,500 minus 10,000) = $6,500 LOANS FROM THIRD PARTIES 4. ... The benefit under subsection 80.4(2) is: $100,000 multiplied by 13% multiplied by 2 divided by 4 = 6,500 $100,000 multiplied by 14% multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 less interest paid $5,500 Taxable benefit $8,000 7. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... (a) Prescribed rate multiplied by the loan amount for the period in the year (i) 13% multiplied by $100,000 multiplied by 2 divided by 4 = 6,500 (ii) 14% multiplied by $100,000 multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 PLUS (b) Amounts paid by related company 3,000 Subtotal = 16,500 Less (c) Amounts of interest paid ($5,000 + $3,000) = 8,000 (d) Amount repaid by employee 2,000 (8,000 + 2,000) = 10,000 Benefit to Employee ($16,500 minus 10,000) = $6,500 LOANS FROM THIRD PARTIES 4. ... The benefit under subsection 80.4(2) is: $100,000 multiplied by 13% multiplied by 2 divided by 4 = 6,500 $100,000 multiplied by 14% multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 less interest paid $5,500 Taxable benefit $8,000 7. ...

Types of refundable tax credits and other items On this page Advanced Canada workers benefit Canada Pension Plan contributions payable on self-employment income and other earnings (tips and gratuities) Refundable medical expense supplement Canada workers benefit Canada training credit Canada Carbon Rebate Date of incarceration PDF version (opens in new window) Advanced Canada workers benefit Line 41500 Advance payments of the Canada workers benefit (CWB) are issued automatically to individuals who have an amount on line 45300 of the previous year’s tax return The CWB advance payments are not taxable but must be entered in the tax return of the individual who received them If an individual has a spouse or common law partner, only one person will receive the basic advanced payments of the CWB for the family The amounts received in the calendar year will appear in boxes 10 or 11 of the RC210 slip If an individual has a spouse or common-law partner, only one person will report the amount from box 10 of all the RC210 slips UFile tip The RC210 slip must be entered for each individual who received the slip. ... Related topics Disability supports deduction Medical expenses Line 45200 – Refundable medical expense supplement on Canada.ca Canada workers benefit Line 45300 Working individuals and families who earn a lower income may be eligible for the Canada workers benefit (CWB), which is a refundable tax credit This tax credit includes: a basic amount a supplement for people with disabilities In order to receive the CWB, the individual must meet the following requirements: they or their eligible spouse earned the minimum employment income they were a resident of Canada throughout the year in question they were 19 or older on December 31 of the year in question (or lived with their eligible spouse or eligible dependant) An individual may be eligible for the disability supplement if they have an approved Form T2201, Disability Tax Credit Certificate, on file with the CRA The individual cannot claim the CWB if, during the year in question, they were in one of the following situations: they were a full-time student for more than 13 weeks, unless they had an eligible dependant at the end of the year they were confined to a prison or similar institution for 90 days or more during the year in question Tax tip The individual may have received the CWB through advance payments during the year. ...

2024 Accessibility Progress Report for the Canada Revenue Agency © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2024 Rv1-47E-PDF ISSN 2818-2383 2024 Accessibility Progress Report for the Canada Revenue Agency [PDF- 675 KB] On this page Message from the Commissioner and Deputy Commissioner 1. ... This means steadily making improvements – whether big or small – to the experiences that persons with disabilities have with us. ... The impacts of these items have improved programs and services for persons with disabilities – both employees and clients. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ... How to Claim Enter your total contributions on line 7, and determine the amount to enter on line 8 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 8. ...

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