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It is also available in other formats, including PDF (which is an exact rendition of the original). ... Records to be kept Location of records Keeping records Electronic records management and imaging Retention period Inspections, audits and examinations Foreign-based information or documents Inadequate records Offences and penalties Inadequate records and failure to provide information Appendix Part LVIII – Keeping books and records Top of Page Introduction 1. ... A " 'record' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether written or in any other form. ...

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… "). ...

It is also available in PDF format, which is an exact rendition of the printed publication. ... There are four main components of a PKI: Certificate Authority / Key Management System The heart of a PKI is the Key Management System. ... PKI could save the federal government money if each program conducting Electronic Commerce / Electronic Service Delivery could share the cost of authenticating common clients. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Records to be kept Location of records Keeping records Electronic records management and imaging Retention period Inspections, audits and examinations Foreign-based information or documents Inadequate records Offences and penalties Inadequate records and failure to provide information Appendix Part LVIII – Keeping books and records Top of Page Introduction 1. ... A " 'record' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether written or in any other form. ...

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… "). ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Under section 239, the taxfiler, if found guilty, is liable to a fine ranging from 25 % to double the tax that was sought to be evaded. ... Where a taxfiler knowingly or under circumstances amounting to gross negligence has failed to comply with the duties and obligations imposed by or under the Act with the result that the tax payable was reported to be less that it should have been, subsection 163(2) provides for a penalty of 25 % of the amount of tax understated. 42. ...

For an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities, see note 3 on parliamentary appropriations. ...

Minister of National Revenue Foreword from the Chair As I reflect on the development of this year’s Corporate Business Plan, I am struck by how much of the Canada Revenue Agency’s (CRA) Board of Management’s (the Board) thinking, conversations, and work was defined by a single concept – balance. ... The CRA’s work is critical to generating the revenue needed to support government operations – from healthcare to transportation and beyond – and to provide benefits to specific client populations, such as modest‑income households or persons with disabilities. ... The CRA measured its Client Experience (CX) index for the first time in 2019 and again in 2020, setting a baseline of 57 (out of 100) – a result that is typical of government organizations worldwide. ...

Canada Revenue Agency 2022–23 Departmental Plan From: Canada Revenue Agency 2022-23 Departmental Plan Supplementary Information Tables Future-oriented Statement of Operations © Her Majesty the Queen in Right of Canada, as represented by the Minister of National Revenue, 2022 ISSN: 2371-7629 Rv1-29E-PDF On this page Message from the Minister Message from the Commissioner Plans at a glance Core responsibilities Priorities Key Risks Planned spending and human resources Planned spending Planned human resources Estimates by vote Future-oriented condensed statement of operations Corporate information Organizational profile Raison d’être, mandate and role: who we are and what we do Operating context Supplementary Information Tables Federal tax expenditures Organizational contact information Appendix: definitions Canada Revenue Agency 2022–23 Departmental Plan [PDF- 1.68 MB] Message from the Minister I am honoured to continue as the Minister of National Revenue, a role in which I have been proud to serve the population since 2015. ... The CRA’s work is critical to generating the revenue needed to support government operations – from healthcare to transportation and beyond – and to provide benefits to specific client populations, such as modest‑income households or persons with disabilities. ... The CRA measured its Client Experience (CX) index for the first time in 2019 and again in 2020, setting a baseline of 57 (out of 100) – a result that is typical of government organizations worldwide. ...

The Peterborough TSO initiated a toner and remanufactured printer cartridge recovery program for the office; the Belleville TSO has acquisition cardholders bring used toner cartridges to Materiel and Offices Services for return to the manufacturer or supplier or pick-up by a local recycling company; and the Thunder Bay TSO sent 23 used toner cartridges to Grand & Toy for recycling. ... Security Directorate mostly completed the implementation of an electronic security incident report (.pdf fillable form) Security Directorate implemented a limited deployment of secure email to the security administrator and some senior CRA officials, which reduces the need for encrypted fax transmission and paper use The Telephony and Program Support Directorate continued to co-ordinate teleconference and videoconference services for the Agency, thereby reducing employee travel, lodging, and conference costs. ...