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The $1,000 amount payable in December 2009 exceeds 25% of the total amount for the membership (25% x $3,000 = $750). Since HST applies to the portion of the amount that exceeds $750, the association charges HST on $250 ($1,000 – $750 = $250). ... The $1,000 amount payable in June 2010 does not exceed 25% of the total amount for the membership (25% x $5,000 = $1,250). ...

T3010 charity return – Overview Overview Before you file Filing information After you file File a complete return each year, no later than six months after the end of your fiscal period. ... Related links Form T3010, Registered Charity Information Return Form T1235, Directors/Trustees and Like Officials Worksheet Form T1236, Qualified Donees Worksheet / Amounts provided to other organizations Guides and help T3010 checklist – how to avoid common mistakes when filing your return T4033 Completing the Registered Charity Information Return T2082 Excess Corporate Holdings Regime for Private Foundations List of companies authorized to produce customized forms Contact the Charities Directorate Related services and information Charities and giving – Alphabetical index of topics Information available to the public from a registered charity’s T3010 return Changing a charity's address, phone number, or contact person Changing a charity’s authorized representative information Changing a charity’s director, trustee, or like official information Before you file Date modified: 2016-06-23 ...

Section I – Purchase and sale information If you answer Purchase in question 7 in Section C, you have to complete Section I and provide the additional information requested below. ... For each purchase, tick () the appropriate column. If you answer yes, complete Section J – Valuation and appraisal information. ...

Section I – Purchase and sale information If you answer Purchase in question 7 in Section C, you have to complete Section I and provide the additional information requested below. ... For each purchase, tick (✔) the appropriate column. If you answer yes, complete Section J – Valuation and appraisal information. ...

ARCHIVED – Employee Stock Options Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... The deadlines to file the election are as follows: for shares disposed of by the employee before 2010*, the employee's filing due date for 2010; and for shares disposed of by the employee after 2009**, the employee's filing due date for the year of the disposition. * The election will be considered an application for determination under the Fairness provisions. ... In 2008, John's marginal tax rate is 40% and has no taxable capital gains that would enable him to benefit from any allowable capital losses. 2008 Tax Implications under the Current Rules: Deferred stock option benefit brought into income $14,000 Less: Stock option deduction $7,000 Taxable portion of stock option benefit (employment income) $ 7,000 Taxes on employment income $ 2,800 Allowable Capital Loss Proceeds Adjusted cost base ($14,000 + $1,000) Capital loss Allowable capital loss $750 ($15,000) $14,250) ($7,125) 2008 Tax Implications under the Proposed Rules: Deferred stock option benefit $14,000 Offsetting deduction ($14,000) Taxes on employment income 0 New taxable capital gain $7,000 50% of lesser of a) stock option benefit of $14,000, or b) capital loss of $14,250 Allowable Capital Loss Proceeds $750 Adjusted cost base ($14,000 + $1,000) ($15,000) Capital loss ($14,250) Allowable capital loss ($7,125) ($7,125) Allowable capital loss for the year ($125) Special tax equal to proceeds of disposition of optioned shares $750 12. ...

ARCHIVED- Proposal – Registration of Tax Preparers Program (RTPP) We have archived this page and will not be updating it. ... Table of contents Message from the Minister Invitation for comments on the proposal – Registration of Tax Preparers Program Executive summary Tax preparers in Canada Registration of Tax Preparers Program – Addressing recurring errors Registration of Tax Preparers Program – The registration process Registration of Tax Preparers Program – A strategic compliance approach Registration of Tax Preparers Program – Enhanced services Registration of Tax Preparers Program – Reduction of red tape Appendix A – Examples of registration programs in other countries Kerry-Lynne D. ... Registration of Tax Preparers Program – Addressing recurring errors Approximately 70% of individuals and business taxpayers use tax preparers. ...

Evaluation – Income Tax Rulings Directorate Final Report Audit, Evaluation, and Risk Branch March 2021 On this page Executive summary 1. ... Appendix E: Comparison of income tax ruling programs across international tax administrations Comparison of income tax ruling programs across international tax administrations Characteristic Canada Revenue Agency (Canada) Australian Taxation Office (Australia) Inland Revenue (New Zealand) Her Majesty’s Revenue and Customs (United Kingdom) Internal Revenue Services (United States) Revenu Québec (Quebec) Ruling terminology Advance Income Tax Ruling Private Ruling Binding (Private) Ruling Clearance Private Letter Ruling Advanced rulings Technical Interpretation Requests Yes- External/Internal Interpretations No – Public Rulings No – Public Rulings Yes – but only in certain cases No – Provide public guidance on topic of interest Yes – External/Internal Interpretations Service Standard to issue the ruling 90 business days, where the 90 business days accounts for only the amount of time the file is with the rulings officer, and excludes when it is on hold with the taxpayer 28 calendar days, once all information is received 10 weeks to come up with a draft Substantive reply on 75% of rulings received within 28 calendar days Determined annually on complexity where service standard is mostly 180 days but financial institutions section is 270 days for example Determined on scale of completion and are only for interpretations and none for rulings Are fees charged to the taxpayer for a ruling? ... Yes Yes Yes Yes Yes Yes Publishing of rulings once issued Rulings are published on a third party publisher, access to view is by subscription Public Rulings – Published on the ATO legal database Private Rulings – edited versions published on the ATO legal database Public Rulings – Published on their website Binding (Private) Rulings – not published or publicly available Rulings are not, in general, published on their website nor are they publicly available. ...

Audited Financial Statements – Agency Activities Previous page Next page Canada Revenue Agency Statement of Cash Flow – Agency Activities for the year ended March 31 (in thousands of dollars) 2008 2007 Operating activities Net cost of operations 3,548,108 3,448,547 Items not affecting cash Amortization of capital assets (79,805) (58,006) Net loss on disposal/write-off of capital assets (2,063) (484) Services received without charge from other government agencies and departments (Note 11) (211,053) (436,296) Change in financial assets other than Due from the Consolidated Revenue Fund (168,223) 180,060 Change in prepaid expenses 539 1,982 Change in liabilities other than lease obligations for capital assets 88,937 (162,688) Cash used by operating activities 3,176,440 2,973,115 Capital investing activities Acquisition of capital assets funded by current year appropriations (Note 3 (b)) 143,814 113,604 Acquisition of capital assets not funded by current year appropriations 4,822 2,464 Change in lease obligations for capital assets (2,856) (131) Proceeds from disposal of capital assets (50) (50) Cash used by capital investing activities 145,730 115,887 Net cash provided by the Government of Canada 3,322,170 3,089,002 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 Cash Flow – Agency Activities for the year ended March 31 (in thousands of dollars) 2009 2008 Operating activities Net cost of operations 3,896,139 3,548,108 Items not affecting cash Amortization of capital assets (88,377) (79,805) Net loss on disposal/write-off of capital assets (23,157) (2,063) Services received without charge from other government agencies and departments (Note 11) (250,314) (211,053) Change in financial assets other than due from the Consolidated Revenue Fund (17,531) (168,223) Change in prepaid expenses 3,263 539 Change in liabilities other than lease obligations for capital assets (175,173) 88,937 Cash used by operating activities 3,344,850 3,176,440 Capital investing activities Acquisition of capital assets funded by current year appropriations (Note 3 (b)) 126,321 137,655 Acquisition of capital assets not funded by current year appropriations 19,490 10,981 Proceeds from disposal of capital assets (932) (50) Cash used by capital investing activities 144,879 148,586 Financing activities Increase in lease obligations for capital assets (15,374) (9,015) Payment of lease obligations for capital assets 7,178 6,159 Cash provided by financing activities (8,196) (2,856) Net cash provided by the Government of Canada 3,481,533 3,322,170 The accompanying notes form an integral part of these financial statements. ...

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, as reported in the audited Financial Statements – Agency Activities. ... Agency expenses totaled $4,028 million in 2007-2008 (2006-2007 – $3,863 million) (see Note 9 of the Financial Statements – Agency Activities for the breakdown of expenses by type). When adjusting for non-tax revenue of $480 million (2006-2007 – $414 million), the net cost of operations amounts to $3,548 million, as illustrated below: Details on the net cost of operations Expenses 2008 2007 (in thousands of dollars) Personnel 2,918,681 2,839,479 Accomodation related 290,362 248,748 Information technology related 230,853 211,556 Transportation and communications 195,354 186,574 Federal sales tax administration costs – Province of Québec 140,663 157,369 Other 251,848 219,194 Total expenses 4,027,761 3,862,920 Less: Non-tax revenue 479,653 414,373 Net cost of operations 3,548,108 3,448,547 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. ...