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Any requests to photocopy it must be denied for security reasons but taxpayers / registrants may copy the wording by hand. ... While travelling by vehicle, employees are to secure classified and / or protected information and / or assets in a locked briefcase. ... The four service standards for corporations are: Current refundable claims – 120 days (claim type 2337 for unassessed T2 returns with 35% and / or 20% ITC); Claimant requested adjustments of refundable claims – 240 days (claim type 0402 for assessed T2 returns with 35% and / or 20% ITC); Current non-refundable claims – 365 days (claim type 0450 for assessed T2 returns with 20% ITC); and Claimant requested adjustments of non-refundable claims – 365 days (claim type 0452 for assessed T2 returns with 20% ITC). ...

Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1 GST/HST Technical Information Bulletin B-108 February 2014 The information in this bulletin does not replace the law found in the Excise Tax Act (the Act) and its regulations. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... The employer's deemed GST of $4,000 [($70,000 + $10,000) × 5%] in its preceding fiscal year is less than both $5,000 and 10% of $100,000 (i.e., the denominator in the above formula). ...

If warranted, the claim will be assigned for financial and / or technical review. ... A new case must be set up in AIMS in the usual manner, except for the following fields: selection reason codes – the codes applicable to SR&ED appeals cases: 0401 – refundable claim, 0451 – non-refundable claim, and 0481 – T1 claim (no code for a partnership claim because only a partner receives a notice of assessment); 01 date: date of filing the notice of objection (NOO); and 02 date: complete claim date if the claim became complete after the filing of the NOO; otherwise, same as 01 date. ... If a review is warranted, the claim will be assigned to an FR and / or an RTA. ...

The value of my B.C. new housing rebate under the existing rules is $22,000 (71.43% × $28,000, being the provincial part of the HST paid). ... The total of your enhanced B.C. new housing rebate would be $40,001 ($800,000 × 7% × 71.43%). ... Am I required to pay or credit the additional $16,250 ($42,500 – $26,250) to the purchaser at the time of the sale? ...

Therefore, the business charges GST on $60 ($100 × 3/5) and the HST on $40 ($100 × 2/5). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for admissions The following illustrates the transitional rules for admissions to events that take place during the period that includes July 1, 2010. ...

This paragraph also introduces a link to CRA’s indexation chart. ¶ 1.7 has been added to describe a legal parent of an individual. ¶ 1.12 (formerly part of the description of Spouse under Appendix A- Terminology of IT-513R). ... " ¶ 1.42 has been added to discuss eligibility for the family caregiver amount for an eligible dependant. ¶ 1.46 and 1.47 have been added to discuss the concept of being wholly dependent for support. ¶ 1.48 (formerly ¶14 of IT-513R) has been modified to remove the sentence, "No tax credit is allowable for a fetus or a stillborn child" to remove wording that could be considered insensitive. ... " ¶ 1.55 (formerly ¶21 of IT-513R) has been expanded to include Example 7 which explains the concepts discussed in ¶1.53 and 1.54. ¶ 1.56 has been added to discuss shared custody situations where parents with multiple children may each be eligible to claim the eligible dependant tax credit in respect of one child (but not the same child). ¶ 1.58 (formerly ¶22 of IT-513R) has been updated to refer the reader to Income Tax Folio S1-F3-C3. ¶ 1.59- 1.69 have been added to provide details of the caregiver tax credit under paragraph (c.1) of the description of B in subsection 118(1). ...

Audited Financial Statements – Agency Activities Previous page Next page Financial Statements Discussion and Analysis – Agency Activities Introduction This section of the Financial Statements provides unaudited supplementary information on Agency Activities, on an accrual basis, as reported in the audited Financial Statements. ... Agency expenses totaled $4,434 million in 2008-2009 (2007-2008- $4,028 million) (see Note 9 of the Financial Statements – Agency Activities for the breakdown of expenses by type). When adjusting for non-tax revenue of $538 million (2007-2008- $480 million), the net cost of operations amounts to $3,896 million, as illustrated below: Details on the net cost of operations Expenses 2009 2008 (in thousands of dollars) Personnel 3,240,513 2,918,681 Accommodation 312,681 290,362 IT equipment and services 289,559 244,870 Transportation and communications 201,274 195,354 Professional and business services excluding IT 168,674 160,742 Federal sales tax administration costs – Province of Québec 131,732 140,663 Other 89,265 77,089 Total expenses 4,433,698 4,027,761 Less: Non-tax revenue 537,559 479,653 Net cost of operations 3,896,139 3,548,108 The Agency’s expenses are composed of 73% in personnel expenses (salaries, other allowances and benefits) and 27% in non-personnel expenses, as illustrated in the figure below. ...

For information on passenger transportation services, refer to GST/HST Info Sheet GI-138, Prince Edward Island: Transition to the Harmonized Sales Tax – Passenger Transportation Services. ... As a result, the company would charge: GST on $50 (25% × $200); and the 14% HST on $150 (75% × $200). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

The CRA will apply the SR&ED legislation correctly, consistently and fairly, and will ensure that claimants receive the full credit to which they are entitled. 1.6.2 CRA values – Our guiding principles Integrity is the foundation of our administration. ... The requirements, as they apply in each part of the review, will be described in more detail in each chapter of the CRM. 1.7.1 General Requirements Follow all CRA approved procedures concerning: communication of information to the claimant and / or their authorized representative; safety and security; information security; and provision of service to the claimant in their official language of choice. ... Refer to Chapter 3, "Guidelines for Coordinated Reviews". 1.7.3 Planning the review Prepare a written review plan, which includes the following: scope of the review; major issues / concerns; and planned approach to resolve the issues / concerns. 1.7.4 Conducting the review Explain to the claimant the review process, the issues identified and the planned approach to resolve them. ...

Compliance – Our Core Operations The change initiatives of our innovation agenda, such as smart border management and expansion of electronic services, are aimed at transforming the way we do business to provide the best possible service to Canadians and businesses. ... For example: Process 90% of fairness requests related to accounts receivable and trust account programs within 4-6 weeks Provide technical interpretations to taxpayers within 90 days Process 80% of applications to registered pension plans within the published timeframes of 60 days for deemed registrations and 180 days for complete review Process paper T1 returns within 4-6 weeks of receipt and electronic returns (EFILE, NETFILE, TELEFILE) within 2 weeks of receipt Process GST/HST returns within 21 days of receipt Process 75% of T2 corporation returns within 50 calendar days and 90% within 90 calendar days Develop service standards for telephone enquiries, adapted from existing internal performance targets, by 2003-2004 Overall client satisfaction rating from our annual survey continues to meet or exceed our 71% benchmark result for 2000-2001 Continued effectiveness in communicating and implementing legislative changes within required timeframes Increased take-up of alternative electronic information services and reduced caller volumes Implementation of a systematic nationwide fairness monitoring program by 2005-2006 Successful implementation of the Scientific Research and Experimental Development (SR&ED) Strategic Business Plan Processing of returns is accurate, timely, and efficient Meet or exceed service standards and internal performance targets, for example: Process 98% of on-time T1 returns by mid-June Process paper T1 returns within 4-6 weeks of receipt and electronic returns (EFILE, NETFILE, TELEFILE) within 2 weeks of receipt Process 75% of current-year T2 corporation income tax returns within 50 days and a further 15% within 90 days Process 100% of all GST/HST returns within 21 days of receipt Process 95% of T3 trust returns within 4 months Process T4 returns filed via the Internet within one business day Process SR&ED tax credit claims within established service standard timeframes 90% of the time Tax debt is within targeted level Reduce the inventory of older accounts (greater than 5 years) relative to prior years Meet or exceed cash collections commitments to the Government of Canada of $8.4 billion for 2003-2004, increasing to $8.6 billion by 2005-2006 Close the gap between the dollar value of production (cash collections, write-offs, and other adjustments) and the intake of new debt Stabilize or prevent further deterioration in the ratio of outstanding receivables to gross revenues As part of a multi-faceted framework for managing accounts receivable: by 2003-2004, implement a National T1 Pool pilot project by 2004-2005, evaluate year 1 of the pilot project Compliance behaviour is understood with a view to minimizing areas of noncompliance Implementation of the Compliance Measurement Framework by 2004-2005 Development and implementation of an e-commerce compliance strategy by 2004-2005 Allocation of resources is guided by risk Continued effective use of information matching programs to identify discrepancies between amounts reported on tax returns and third-party information reports Results from validation programs continue to show much higher adjustment rates and average dollar amounts compared to random selections Results from audit and enforcement programs demonstrate effectiveness in flagging risky returns Investigations continue to detect proceeds of crime and make referrals, as required, for criminal prosecution Meet or exceed 2000-2001 benchmark for number of returns and registrations secured through the non-filer program Meet or exceed anticipated fiscal impact levels Actively seek legislative changes as required to enhance simplification and minimize noncompliance By 2005-2006, implement a formal mechanism for tracking and reporting on legislative issues The right compliance programs are used, are sufficiently resourced, and are effectively delivered Meet or exceed anticipated fiscal impact levels, for example: Provide for increased revenue of: $143 million in 2003-2004, $188.7 million in 2004-2005 and 2005-2006 through the GST/HST delinquent filer program Increase revenue by $33.7 million in 2003-2004, $45.8 million in 2004-2005 and 2005-2006 through Employer Compliance Audit Program Increase review and examination of Employer Withholding accounts to 5% of total Employer Registrants Base Continued participation in audit protocol agreements By 2005-2006, meet anticipated audit coverage levels (to be revised as necessary to account for increased population growth and adjustments in funding): Large corporations – 60% for large files and 20% for basic files Small and Medium business – 1.16% for unincorporated businesses and 1.26% for corporate files GST/HST files – 1.38% Knowledgeable and skilled workforce is in the right place at the right time Meet resource utilization targets in line with approved funding Training programs are in place by 2005 to meet the changing skills and knowledge required to deliver on Future Directions initiatives Benefit Programs and Other Services Our expected outcome in Benefit Programs and Other Services is that Canadians receive their rightful share of entitlements. ... Exhibit 9: Anticipated Results and Success Criteria for Customs Action Plan and Canada – U.S.Smart Border Expected Outcome – Canadians’ health, safety, security and business interests are protected, and Canada’s economic growth is supported, through responsible border and trade management Anticipated Results Success Criteria Enhanced enforcement that expeditiously identifies and responds to threats to the security, health and safety of society, and to Canada’s economy Continue to seize a significant portion (40% to 50%) of all contraband drugs seized in Canada Prompt and appropriate response to all known cases of significant threats to the health, safety and security of Canadians: prevention of the entry of inadmissible persons and prohibited goods investigations of dumped or subsidized imports enforcement actions from international threat identification Implementation of Officer Powers at eight ports by March 31, 2004 Modernization of memoranda of understanding with key government departments and agencies to allow, among other things, information sharing and intelligence gathering, joint priority setting for compliance improvement and performance reporting, by March 31, 2005 Increased examinations and detection of contraband across all major categories Effective compliance management that enhances personal and economic security, and encourages partnerships and sustained compliance Develop improved trade compliance data collection mechanisms by March 31, 2004 Responsible services that encourage voluntary compliance and minimize the compliance burden without compromising security Overall client satisfaction with Customs services is above 77% benchmark 95% of service standards are met (e.g., border wait times, release on minimum documentation, Pre-Arrival eview System release) Certainty and consistency for international trade and ravel A secure border with the United States that facilitates the movement of low-risk people nd goods Negotiation and implementation of customs procedures and trade policy instruments elated to new free trade agreements with Singapore, Central America Four, Free Trade Area of the Americas, CARICOM and the new WTO Round by March 31, 2005 Through participation in international organizations such as the World Trade Organization, World Customs Organization and Asia Pacific Economic Cooperation, nfluence international standards for rules on customs tariffs, dumping and subsidy eterminations, valuation and origin of goods, admissibility, trade incentives and ompliance management Knowledgeable and skilled orkforce is in the right lace at the right time Recruit 340 Customs officers by March 31, 2004 Phase II Officer Powers training to 456 customs inspectors by March 31, 2004 60% of staff receiving Customs Inspector Recruit Training Program will become nspectors in their first year on staff Specialized interdiction and enforcement training for 1,200 to 1,500 Customs officers by arch 31, 2004 Appeals Our expected outcome in Appeals is that Canadians receive an impartial and timely review of contested decisions through our redress system. ...