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Audited Financial Statements – Agency Activities Previous page Next page Canada Revenue Agency Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2008 2007 Net liabilities, beginning of year (70,433) (268,935) Net cost of operations (3,548,108) (3,448,547) Current year Parliamentary appropriations used (Note 3 (a)) 3,609,138 3,201,564 Non-tax revenue not credited to Vote 1 (Note 3 (c)) (217,082) (184,451) Change in net cash not affecting appropriations in the current year (Note 3 (c)) (69,886) 71,889 Services received without charge from other government agencies and departments (Note 11) 211,053 436,296 Change in Due from the Consolidated Revenue Fund (95,252) 121,751 NET LIABILITIES, END OF YEAR (180,570) (70,433) The accompanying notes are an integral part of these financial statements. ...

Audited Financial Statements – Agency Activities Previous page Next page Canada Revenue Agency Statement of Financial Position – Agency Activities As at March 31 (in thousands of dollars) 2009 2008 ASSETS Financial assets Cash 71 104 Due from the Consolidated Revenue Fund 299,995 268,417 Accounts receivable and advances (Note 4) 7,711 25,209 307,777 293,730 Non-financial assets Prepaid expenses 19,333 16,070 Capital assets (Note 5) 489,816 456,471 509,149 472,541 TOTAL 816,926 766,271 LIABILITIES Accrued salaries 168,100 127,952 Accounts payable and accrued liabilities 161,962 143,442 Lease obligations for capital assets (Note 6) 13,562 5,366 Vacation pay and compensatory leave 164,478 158,864 Employee severance benefits (Note 7) 619,846 509,479 Other liabilities 2,262 1,738 1,130,210 946,841 NET LIABILITIES (Note 8) (313,284) (180,570) TOTAL 816,926 766,271 Contingent liabilities (Note 13) and contractual obligations (Note 14) The accompanying notes form an integral part of these financial statements. ...

Audited Financial Statements – Agency Activities Previous page Next page Canada Revenue Agency Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2009 2008 Net liabilities, beginning of year (180,570) (70,433) Net cost of operations (3,896,139) (3,548,108) Current year Parliamentary appropriations used (Note 3 (a)) 3,804,856 3,609,138 Non-tax revenue not credited to Vote 1 (Note 3 (c)) (266,628) (217,082) Change in net cash not affecting appropriations in the current year (Note 3 (c)) (56,695) (69,886) Services received without charge from other government agencies and departments (Note 11) 250,314 211,053 Change in due from the Consolidated Revenue Fund 31,578 (95,252) NET LIABILITIES, END OF YEAR (313,284) (180,570) The accompanying notes form an integral part of these financial statements. ...

The most common lines used for SR&ED claims are: line 118 – SR&ED expenditures expensed in the accounts; line 231 – recapture of SR&ED expenditures (negative subsection 37(1) pool balance); lines 290-294 – other additions such as the provincial tax credit earned on the prescribed proxy amount (in the current or the prior year); line 411 – amount of SR&ED expenditures deducted in the year, as claimed on line 460 of form T661; and line 499 – sum of other deductions including ITC and government and other assistance recorded in the income statement of the claimant and / or other amounts not related to the SR&ED claim. ... The SR&ED course, HQ 1196-000, SR&ED – lists issues and suggests steps to resolve them. ... The Notes and Adjustments Sheet – useful to keep track of unusual or important information. ...

Line 44000 – Refundable Quebec abatement Calculate your abatement if you were a resident of Quebec on December 31, 2024, and you did not have a business with a permanent establishment outside Quebec. ... Forms and publications Income Tax Package Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Related topics Line 12200 – Net partnership income (limited or non-active partners only) Lines 13499 to 14300 – Self-employment income Page details Date modified: 2025-01-21 ...

Individuals – Tax information newsletter, Edition 2016-02 March 17, 2016 It’s tax time and we have valuable information for you The Canada Revenue Agency (CRA) is here to help you during tax season. ... Subscribe To be notified when this newsletter is updated, you can: Subscribe to the Individuals – Tax information newsletter electronic mailing list. Add our Individuals – Tax information newsletter RSS feed to your feed reader. ...

Individuals – Tax information newsletter, Edition 2016-03 March 30, 2016 Protect yourself— tax scams and fraud can cost you Taxpayers should be vigilant when they are contacted by an organization, either by telephone, mail, text message or email, that claims to be from the Canada Revenue Agency (CRA) requesting personal information such as a social insurance number, credit card number, bank account number, or passport number. ... Subscribe To be notified when this newsletter is updated, you can: Subscribe to the Individuals – Tax information newsletter electronic mailing list. Add our Individuals – Tax information newsletter RSS feed to your feed reader. ...

Individuals – Tax information newsletter, Edition 2016-05 April 25, 2016 Get your tax and benefit correspondence online—instead of in the mail! ... Subscribe To be notified when this newsletter is updated, you can: Subscribe to the Individuals – Tax information newsletter electronic mailing list. Add our Individuals – Tax information newsletter RSS feed to your feed reader. ...

Individuals – Tax information newsletter, Edition 2018-02 April 11, 2018 1. ... Subscribe To be notified when this newsletter is updated, you can: Subscribe to the Individuals – Tax information newsletter electronic mailing list. Add our Individuals – Tax information newsletter RSS feed to your feed reader. ...

Introduction, Section A- Identification, Section B- Directors / Trustee and like officials- Segment 1 Transcript Introduction, Section A – Identification and Section B – Directors, Trustees and like officials, part of the Completing Form T3010 (13) Registered Charity Information Return webinar. ... Changes for 2013 Some of these changes will be found within the revised Form T3010, that is, Registered charity information return, and Form T1236, Qualified Donees Worksheet / Amounts Provided to Other Organizations. ... Charities that gift to qualified donees must report the amount of the gift that was intended for political activities on Form T1236, Qualified Donees Worksheet / Amounts Provided to Other Organizations. ...