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Advance Pricing Arrangement- Program report- 2019 PDF version also available On this page Executive Summary Introduction Background APA Program: 2019 Program applications Program inventory Intergovernmental Status Completion times Categories of transactions Participation by industrial sector Participation by foreign jurisdiction Conclusion How to contact the CASD Executive Summary The Canada Revenue Agency (CRA)’s Advance Pricing Arrangement (APA) program is administered through the CRA’s Competent Authority Services Division (CASD), which is part of the International and Large Business Directorate of the Compliance Programs Branch. ... Table 3 Transaction Type Completed % of total In progress % of total Total % of total Tangible Property 2 17% 31 47% 33 42% Intangible Property 4 33% 18 27% 22 28% Intra-Group Services 3 25% 15 23% 18 23% Financing 3 25% 2 3% 5 7% 12 100% 66 100% 78 100% Participation by industrial sector The CRA’s APA program covers a diverse array of industrial sectors. ...

Report on the Voluntary Disclosures Program This report is also available in PDF format (298 KB). ... They are an integral part of a broader compliance strategy – they need to be considered as part of a variety of compliance actions that tax administrations and governments take in order to encourage all taxpayers to meet their obligations Footnote 1. ...

., countries that an individual can call from Canada by dialing 1 + 10 digits). ... You must save the grid in PDF format on your device and/or print a copy to keep in your records. ...

Report on the Voluntary Disclosures Program This report is also available in PDF format (298 KB). ... They are an integral part of a broader compliance strategy – they need to be considered as part of a variety of compliance actions that tax administrations and governments take in order to encourage all taxpayers to meet their obligations Footnote 1. ...

They suggested the CRA continue to grow the number of documents that can be filed electronically and the number of forms that can be completed as a fillable PDF online. ... They hope that the number of available fillable PDF forms will increase so that eventually all forms are available in this format. ... A similar case was made for associated companies – it was requested that the filing and remitting requirements for associated companies be aligned. ...

They suggested the CRA continue to grow the number of documents that can be filed electronically and the number of forms that can be completed as a fillable PDF online. ... They hope that the number of available fillable PDF forms will increase so that eventually all forms are available in this format. ... A similar case was made for associated companies – it was requested that the filing and remitting requirements for associated companies be aligned. ...

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 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. ...

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 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… "). ...