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It reflects an indexation increase of 1.9% for 2008. 2008 ($) 2007 ($) Tax Bracket Thresholds Taxable Income above which the 22-percent bracket begins 37,885 37,178 Taxable Income above which the 26-percent bracket begins 75,769 74,357 Taxable income above which the 29-percent bracket begins 123,184 120,887 Personal Amounts and Other Amounts Relating to Non-refundable Tax Credits Basic personal amount (See note below) 9,600 9,600 Age amount 5,276 5,177 Net income threshold 31,524 30,936 Spouse or common-law partner amount (See note below) 9,600 9,600 Amount for an eligible dependant (See note below) 9,600 9,600 Amount for children under age 18 (maximum per child) 2,038 2,000 Canada employment amount 1,019 1,000 Infirm dependant amount 4,095 4,019 Net income threshold 5,811 5,702 Caregiver amount 4,095 4,019 Net income threshold 13,986 13,726 Disability amount 7,021 6,890 Supplement for children with disabilities 4,095 4,019 Allowable child care and attendant care expenses 2,399 2,354 Maximum adoption expense amount (per adoption) 10,643 10,445 Medical expense tax credit-3 percent of net income ceiling 1,962 1,926 Refundable medical expense supplement Maximum supplement 1,041 1,022 Minimum earnings threshold 3,040 2,984 Family net income threshold 23,057 22,627 Old Age Security repayment threshold 64,718 63,511 Goods and Services Tax Credit (GSTC) Adult maximum 242 237 Child maximum 127 125 Single supplement 127 125 Phase-in threshold for the single supplement 7,851 7,705 Family net income at which credit begins to phase out 31,524 30,936 Canada Child Tax Benefit Base benefit 1,307 1,283 Additional benefit for third child 91 90 Family net income at which base benefit begins to phase out 37,885 37,178 National Child Benefit (NCB) Supplement First child 2,025 1,988 Second child 1,792 1,758 Third child 1,704 1,673 Family net income at which NCB supplement begins to phase out 21,287 20,883 Family net income at which NCB supplement phase-out is complete 37,885 37,178 Child Disability Benefit Maximum benefit 2,395 2,351 Family net income at which benefit begins to phase out 37,885 37,178 Child Special Allowance (CSA) CSA base amount 3,332 3,271 Note: Under changes announced on October 30, 2007, in the 2007 Economic Statement, the basic personal amount, the maximum spouse or common-law partner amount, and the amount for an eligible dependant are increased to $9,600 for the 2007 and 2008 tax years. ... This document is also available for download in PDF format. To get notification by email when news releases, fact sheets, tax tips, and tax alerts are added to our Web site, subscribe to our electronic mailing list. ...

Exhibit 2: Strategic Framework – Planning and Reporting (PDF) Exhibit 3: Strategic Outcome Statement – Compliance Mission: To promote compliance with tax, trade, and border legislation and regulations, thereby contributing to the economic and social well-being of Canadians Strategic Outcome: Canadians comply with tax, trade, and border legislation To be demonstrated by: Filing Compliance Sustained high compliance levels whereby over 90% of all Canadians 18 years and older file their individual income tax returns on time, without any direct intervention Sustained high compliance levels whereby over 90% of all taxable corporations file their income returns on time, without any direct intervention Sustained high compliance levels whereby over 90% of registered Canadian businesses file their GST/HST returns on time, without any direct intervention Registration Compliance Sustained high compliance levels whereby the vast majority of all known businesses that are required to register for GST/HST are registered Border and Trade Compliance Sustained high levels of compliance whereby over 90% of all travellers and traders entering Canada are in compliance with border requirements. ... Continued improvements to measurement tools and methodologies for assessing border and trade compliance levels Remittance Compliance Sustained levels of compliance whereby over 90% of all taxable individual filers pay their reported income taxes on time Sustained high levels of compliance whereby over 90% of taxable corporate filers pay their reported income taxes on time Mechanisms developed to assess the degree of remittance compliance for the GST/HST and excise revenue streams Sustained high levels of compliance whereby the vast majority of importers pay their monthly duties and taxes within established time frames Reporting Compliance Relatively low levels of non-compliance with requirements to accurately report income, deductions, credits, values, and other relevant information on tax and border documentation Continued refinement of measurement tools and methodologies for assessing reporting compliance levels Fair Administration: Reflecting fairness and fair treatment by ensuring that the principles in our 7-Point Plan for Fairness are at the core of all our dealings with Canadians Exhibit 4: Strategic Outcome Statement – Innovation Mission: To promote compliance with tax, trade, and border legislation and regulations, thereby contributing to the economic and social well-being of Canadians Strategic Outcome: The CCRA is a leading-edge service organization To be demonstrated by: Client Satisfaction Steadily increasing approval rates of Canadians in areas requiring improvement as measured through the CCRA’s baseline survey and other Government of Canada studies for key client groups Improvement of the CCRA’s overall performance against existing service standards and development of new standards, including ones that go beyond timeliness Expanding the services performed for other jurisdictions Productivity Achieving productivity savings of $41M in 2003-2004 increasing to $44M in 2004-2005 and ongoing for our core programs as realized by: Building the capacity to process 75% of all T1 returns electronically in the next few years Continued reduction in caller volumes and increase in take-up rates for alternative services Expanded use of electronic service delivery options that are integrated with other government departments and linked with the provinces to create practical, single-window service delivery in line with Government On-Line commitments Major reform of and improvements to the human resources management system through implementation of key components of the new HR regime by 2005 Implementation of a series of innovative and flexible financial and administrative approaches and practices that will yield productivity improvements, support improved services and decision-making, and meet the requirements of modern comptrollership Efficiency Minimizing duplication with provincial governments in the administration of tax expenditures, collection of debts owing to the Crown, and administration of social benefits By 2005, establish an Account Manager for all large businesses that wish to enter into a service agreement Savings of approximately $50 million over a 4-year period ($8.3M in 2002-2003; $11.8M in 2003-2004; $14.8M in 2004-2005; $14.8M in 2005-2006; and at least $15.0M annually in subsequent years) to be realized by: Migrating many processes to an electronic environment in an effort to significantly reduce paper through electronic publishing of publications and forms and the implementation of e-procurement Re-engineering of core business processes and ongoing improvements by developing approaches to deliver some of our transactional services in a shared environment and through consolidation of distribution centres and streamlining of call centres Transparency Development and implementation of a monitoring framework for tax revenue reporting by 2004-2005 Sustaining or increasing the Investment Plan and Asset Management Plan funding over the planning period to ensure that investments are sustainable and targeted to priority areas An increasingly evident orientation towards results-based management as reflected in our governance regime, management approaches, and performance measurement frameworks, and in overall generally positive assessments of our Annual Reports by the Office of the Auditor General Date modified: 2002-03-21 ...

You can view this form in: PDF t661-15e.pdf (135 KB) PDF fillable/saveable t661-fill-15e.pdf (376 KB) Last update: 2015-11-10 This document is only available in electronic format. ... Related documents: T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 SR&ED T661 Claim Form – 2013 Revision – Claim preparer information SR&ED T661 Claim Form – Revised optional filing measure for Part 9 Related link: Scientific Research and Experimental Development Tax Incentive Program Date modified: 2015-11-10 ...

Print the PDF version of this page and attach a completed copy to your T3 return. ... (field 473, Chart 1) − $Blank space for dollar value Enter this amount on line 19 of T3 Schedule 8. 8241 ● $ Blank space for dollar value Chart 6- Refundable Quebec abatement Net provincial income (line 50 of the T3 return minus line B of Chart 3) $ Blank space for dollar value Line 1 Total net income (line 50 of the T3 return) ÷ $ Blank space for dollar value Line 2 = $ Blank space for dollar value Line 3 Enter the amount from line 21 of T3 Schedule 11 or, if the trust is subject to minimum tax, the amount from line 52 of T3 Schedule 12. $ Blank space for dollar value Line 4 Enter the amount from line 3. × $ Blank space for dollar value Line 5 Multiply line 4 by line 5. = $ Blank space for dollar value Line 6 Rate for refundable Quebec abatement × 16.5% Line 7 Multiply line 6 by line 7. $ Blank space for dollar value Blank space Refundable Quebec abatement = $ Blank space for dollar value Line 8 Enter the amount from line 8 on line 87 of the T3 return. ... Chart 7- Net corporate income tax rate If the trusts' fiscal period is not based on a calendar year, calculate the net corporate income tax rate as follows: (# of days in period 1) ÷ (# of days in tax year) = $ Blank space for dollar value × Blank space for rates% $ Blank space for dollar value Line 1 (# of days in period 2) ÷ (# of days in tax year) = $ Blank space for dollar value × Blank space for rates% + $ Blank space for dollar value Line 2 Net corporate income tax rate (line 1 plus line 2) = $ Blank space for dollar value Line 3 Chart 8- Provincial or territorial SIFT tax rate Part A- Determine the SIFT trust's general corporate income tax rate for a province or territory If based on the SIFT trust's tax year, more than one general corporate income tax rate applies for a province or territory, complete Part A for each province or territory. (# of days in which the first rate applies) ÷ (# of days in tax year) = $ Blank space for dollar value × Blank space for rates% $ Blank space for dollar value Line 1 (# of days in which the second rate applies) ÷ (# of days in tax year) = $ Blank space for dollar value × Blank space for rates% + $ Blank space for dollar value Line 2 General corporate income tax rate for the province or territory (line 1 plus line 2) = $ Blank space for dollar value Line 3 See the chart on the provincial or territorial SIFT tax component page for the general corporate income tax rates for each province or territory. ...

Requirements and obligations of charitable registration – Every year, approximately 4,000 charitable organizations apply for registered status. ... Experience around the world shows that charities — including, but not exclusively, those that transfer resources internationally for relief and aid activities — can be vulnerable to accusations of intentional or unwitting abuse by terrorist organizations seeking to exploit the inherent credibility of such officially-recognized bodies. ... This document is also available for download in PDF format. To get notification by email when news releases, fact sheets, tax tips, and tax alerts are added to our Web site, subscribe to our electronic mailing list. ...

It reflects an indexation increase of 2.5% for 2009. 2009 ($) 2008 ($) Tax Bracket Thresholds Taxable income above which the 22% bracket begins 38,832 37,885 Taxable income above which the 26% bracket begins 77,664 75,769 Taxable income above which the 29% bracket begins 126,264 123,184 Amounts relating to non-refundable tax credits Basic personal amount (See footnote below) 10,100 9,600 Age amount 5,408 5,276 Net income threshold 32,312 31,524 Spouse or common-law partner amount (maximum) (See footnote below) 10,100 9,600 Amount for an eligible dependant (maximum) (See footnote below) 10,100 9,600 Amount for children under age 18 (maximum per child) 2,089 2,038 Canada employment amount (maximum) 1,044 1,019 Infirm dependant amount (maximum per dependant) 4,198 4,095 Net income threshold 5,956 5,811 Caregiver amount (maximum per dependant) 4,198 4,095 Net income threshold 14,336 13,986 Disability amount 7,196 7,021 Supplement for children with disabilities (maximum) 4,198 4,095 Threshold relating to allowable child care and attendant care expenses 2,459 2,399 Adoption expenses (maximum per adoption) 10,909 10,643 Medical expense tax credit—3% of net income ceiling 2,011 1,962 Refundable medical expense supplement Maximum supplement 1,067 1,041 Minimum earnings threshold 3,116 3,040 Family net income threshold 23,633 23,057 Old Age Security repayment threshold 66,335 64,718 Certain board and lodging allowances paid to players on sports teams or members of recreation programs Income exclusion (maximum per month) 313 306 Tradesperson's tools deduction Threshold amount relating to cost of eligible tools 1,044 1,019 Goods and Services Tax Credit Adult maximum 248 242 Child maximum 130 127 Single supplement 130 127 Phase-in threshold for the single supplement 8,047 7,851 Family net income at which credit begins to phase out 32,312 31,524 Canada Child Tax Benefit Base benefit 1,340 1,307 Additional benefit for third child 93 91 Family net income at which base benefit begins to phase out 38,832 37,885 National Child Benefit (NCB) Supplement First child 2,076 2,025 Second child 1,837 1,792 Third child 1,747 1,704 Family net income at which NCB supplement begins to phase out 21,816 21,287 Family net income at which NCB supplement phase-out is complete 38,832 37,885 Child Disability Benefit (CDB) Maximum benefit 2,455 2,395 Family net income at which CDB supplement begins to phase out 38,832 37,885 Children's Special Allowances (CSA) CSA base amount 3,416 3,332 Note: Under changes announced on October 30, 2007, in the 2007 Economic Statement, the basic personal amount, the maximum spouse or common-law partner amount, and the maximum amount for an eligible dependant were increased to $9,600 for the 2007 and 2008 tax years, and are further increased to $10,100 for 2009. ... This document is also available for download in PDF format. To get notification by email when news releases, fact sheets, tax tips, and tax alerts are added to our Web site, subscribe to our electronic mailing list. ...

CCRA's Organizational Structure [The organization chart is also available in a text version and in a PDF version] Minister of National Revenue Board of Management Commissioner and Deputy Commissioner Custom Services Tax services Benefit Programs and Other Services Appeals Corporate Management and Direction AC Customs AC Assessment & Collections AC Appeals AC Policy & Legislation AC Compliance Programs AC Human Resources AC Policy & Legislation AC Finance & Administration AC Information Technology AC Public Affairs DG Corporate Audit & Evaluation Senior Counsel Legal Affairs AC's Pacific, Prairie, Northern Ontario, Southern Ontario, Quebec and Atlantic regions Note: Assistant Commissioners (AC), Director General (DG) and Senior Counsel report to Commissioner Previous page | Next page Date modified: 2003-10-10 ...

Board of Management Oversight Framework- Assessment of Performance The Board of Management Oversight Framework (BoMOF) – Assessment of Performance is an assessment of management performance conducted by the Board of Management each year in areas of its oversight as per the Canada Revenue Agency Act. ... The Board and Agency management continue to evolve the BoMOF to be more robust, transparent, and quantifiable. 2015-2016 Summary of the Board of Management Oversight Framework Assessment of Performance 2015-2016 (HTML) Summary of the Board of Management Oversight Framework Assessment of Performance 2015-2016 (PDF- 388 Kb) 2014-2015 Summary of the Board of Management Oversight Framework Assessment of Performance 2014-2015 (HTML) Summary of the Board of Management Oversight Framework Assessment of Performance 2014-2015 (PDF- 660Kb) 2013-2014 Summary of the Board of Management Oversight Framework Assessment of Performance 2013-2014 (HTML) Summary of the Board of Management Oversight Framework Assessment of Performance 2013-2014 (PDF- 488 Kb) 2012-2013 Board of Management Oversight Framework- Assessment of Performance (HTML) Board of Management Oversight Framework- Assessment of Performance (PDF- 1479 Kb) 2011-2012 Board of Management Oversight Framework- Assessment of Performance (HTML) Board of Management Oversight Framework- Assessment of Performance (PDF- 1.31 Kb) 2010-2011 Board of Management Oversight Framework- Assessment of Performance (HTML) Board of Management Oversight Framework- Assessment of Performance (PDF- 1479 Kb) 2009-2010 Board of Management Oversight Framework- Assessment of Performance (HTML) Board of Management Oversight Framework- Assessment of Performance (PDF- 1479 Kb) 2008-2009 Board of Management Oversight Framework- Assessment of Performance (HTML) Board of Management Oversight Framework- Assessment of Performance (PDF- 1.9 Mb) 2007-2008 Board of Management Oversight Framework- Assessment of Performance (HTML) Board of Management Oversight Framework- Assessment of Performance (PDF- 900 Kb) Date modified: 2017-03-07 ...

<BUS_NM> <l1_nm></l1_nm> Corporation, organization, association, or institution recipient name- line 1- Required 30 alphanumeric- First line of the recipient corporation, organization, association, or institution's name- If "&" is used in the name area enter as "&amp;" <l2_nm></l2_nm> Corporation, organization, association, or institution recipient name- line 2- 30 alphanumeric- Second line of the recipient corporation, organization, association, or institution's name </BUS_NM> <RCPNT_ADDR> <addr_l1_txt></addr_l1_txt> Recipient address- line 1- Required 30 alphanumeric- First line of the recipient's address   <addr_l2_txt></addr_l2_txt> Recipient address- line 2- 30 alphanumeric- Second line of the recipient's address <cty_nm></cty_nm> Recipient city- 28 alphanumeric- Recipient's city <prov_cd></prov_cd> Recipient province or territory code- 2 alpha- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located- Use the abbreviations listed in the pdf document entitled "T619- Electronic media transmittal" under section: Transmitter province or territory code.- When the recipient's country code is neither CAN nor USA, enter ZZ in this field. ... <rpt_tcd></rpt_tcd> Report code- Required 1 alpha- T5 slip, box 21- Originals = O- Amendments = A- Cancel = C Note: An amended return cannot contain an original slip. ... <tx_yr></tx_yr> Taxation year- Required 4 numeric- The tax year (e.g., 2001) <slp_cnt></slp_cnt> Number of T5 slip records- required 7 numeric- Total number of T5 slip records for this T5 Summary record <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A Note: An amended return cannot contain an original slip. ...

<rpt_tcd></rpt_tcd> Report code- Required 1 alpha- T5 slip, box 21- Originals = O- Amendments = A- Cancel = C Note: An amended return cannot contain an original slip. ... <FILR_NM> <l1_nm></l1_nm> Filer name- line 1- Required 30 alphanumeric- First line of filer's name- If "&" is used in the name area enter as "&amp;" <l2_nm></l2_nm> Filer name- line 2- 30 alphanumeric- Second line of filer's name <l3_nm></l3_nm> Filer name- line 3- 30 alphanumeric- Use for "care of" or "attention" </FILR_NM> <FILR_ADDR> <addr_l1_txt></addr_l1_txt> Filer address- line 1- Required 30 alphanumeric- First line of the filer's address <addr_l2_txt></addr_l2_txt> Filer address- line 2- 30 alphanumeric- Second line of the filer's address <cty_nm></cty_nm> Filer city- 28 alphanumeric- City in which the filer is located <prov_cd></prov_cd> Filer province or territory code- 2 alpha- Canadian province or territory in which the filer is located or the state in the USA where the filer is located- Use the abbreviations listed in the pdf document entitled "T619- Electronic media transmittal" under section: Transmitter province or territory code.- When the filer's country code is neither CAN nor USA, enter ZZ in this field. ... <tx_yr></tx_yr> Taxation year- Required 4 numeric- The tax year (e.g., 2001) <slp_cnt></slp_cnt> Number of T5 slip records- required 7 numeric- Total number of T5 slip records for this T5 Summary record <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A Note: An amended return cannot contain an original slip. ...