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Old website (cra-arc.gc.ca)
Summary of the Corporate Business Plan 2014-2015 to 2016-2017
Over the planning period, the CRA will strengthen: the guidance, training, and tools we provide to our employees — We want employees to know how integrity applies within the context of their specific duties. ... Finally, we are developing a managers integrity handbook to help managers foster integrity as they carry out their role. our personnel security screening measures — We verify the trustworthiness and reliability of our employees to protect the CRA's interest. ... The CRA plans to: reduce greenhouse gas emissions from its fleet by 17% below 2005 levels by 2020 take further action to embed environmental considerations into Crown procurement update and adopt policies and practices to improve the sustainability of its workplace operations continue to reduce the environmental impact of its services Additional details on CRA's activities can be found in the Greening Government Operations Supplementary Information Table. ...
Old website (cra-arc.gc.ca)
Water Haulers
Water Haulers GST/HST Info Sheet GI-011 February 2005 This info sheet provides information on the application of the GST/HST to unbottled water and delivery services provided by water hauler companies or water co-operatives. ... If designated as a municipality in respect of its exempt water and delivery services it would be entitled to claim a PSB rebate of $420 (100% × $700 × 60% = $420). ...
Current CRA website
Water Haulers
Water Haulers GST/HST Info Sheet GI-011 February 2005 This info sheet provides information on the application of the GST/HST to unbottled water and delivery services provided by water hauler companies or water co-operatives. ... If designated as a municipality in respect of its exempt water and delivery services it would be entitled to claim a PSB rebate of $420 (100% × $700 × 60% = $420). ...
Current CRA website
Summary of the Corporate Business Plan 2014-2015 to 2016-2017
Over the planning period, the CRA will strengthen: the guidance, training, and tools we provide to our employees — We want employees to know how integrity applies within the context of their specific duties. ... Finally, we are developing a managers integrity handbook to help managers foster integrity as they carry out their role. our personnel security screening measures — We verify the trustworthiness and reliability of our employees to protect the CRA's interest. ... The CRA plans to: reduce greenhouse gas emissions from its fleet by 17% below 2005 levels by 2020 take further action to embed environmental considerations into Crown procurement update and adopt policies and practices to improve the sustainability of its workplace operations continue to reduce the environmental impact of its services Additional details on CRA's activities can be found in the Greening Government Operations Supplementary Information Table. ...
GST/HST Ruling
8 June 2006 GST/HST Ruling 58290 - "Arranging for" a financial service
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... However, the Department of Finance issued a further press release on November 17, 2005, stating that they will not be proceeding with the proposed amendment and that the Canada Revenue Agency would be addressing related-employer pension plans within its existing administrative policy. ... Yours truly, Susan Kissner Industry Sector Specialist Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2006/06/23 — RITS 59027 — Supplies of Cut Fruit and Vegetables ...
Current CRA website
Report on Plans and Priorities 2014–15
Over the planning period, the CRA will strengthen: the guidance, training, and tools we provide to our employees — We want employees to know how integrity applies within the context of their specific duties. ... Finally, we are developing a managers integrity handbook to help managers foster integrity as they carry out their role. our personnel security screening measures — We verify the trustworthiness and reliability of our employees to protect the CRA's interest. ... The CRA plans to: reduce greenhouse gas emissions from its fleet by 17% below 2005 levels by 2020 take further action to embed environmental considerations into Crown procurement update and adopt policies and practices to improve the sustainability of its workplace operations continue to reduce the environmental impact of its services Additional details on CRA's activities can be found in the Greening Government Operations Supplementary Information Table. ...
Current CRA website
Report on the Charities Program 2016 to 2018
Bar chart- Total revenue and expenditures of charities (in billion dollars) Year Revenue Expenditures 1990 60.8 57.2 1991 66.3 63.2 1992 73.0 70.6 1993 84.4 80.0 1994 87.6 83.8 1995 91.7 87.7 1996 106.0 104.8 1997 104.6 99.4 1998 114.1 105.1 1999 139.4 123.2 2000 132.3 127.9 2001 138.0 134.1 2002 146.3 152.8 2003 158.4 164.4 2004 168.0 163.4 2005 178.5 167.4 2006 190.4 177.4 2007 199.2 185.2 2008 201.2 195.7 2009 212.4 206.2 2010 226.0 209.4 2011 226.1 219.1 2012 235.3 229.4 2013 245.2 233.4 2014 248.7 237.9 2015 251.1 240.1 Bar chart- Sources of revenue of Health and teaching institutions (in billion dollars) 1990 2015 Receipted gifts $1.0 $2.1 Gifts from other charities $0.7 $2.6 Governments $23.7 $142.8 All other sources $9.0 $36.1 Bar chart- Sources of revenue of charitable organizations excluding health and teaching institutions (in billion dollars) 1990 2015 Receipted gifts $4.7 $8.6 Gifts from other charities $1.0 $2.6 Governments $7.5 $25.1 All other sources $6.8 $16.3 Bar chart- Sources of revenue of all private and public foundations (in billion dollars) 1990 2015 Receipted gifts $1.4 $5.8 Gifts from other charities $0.2 $1.2 Governments $0.4 $0.8 All other sources $1.2 $7.1 Health and teaching institutions represent hospitals, schools and universities registered as charitable organizations. ... Bar chart – Applications received 2016- 2017 2017- 2018 Charitable registrations 3,306 3,142 Charitable re-registrations 310 215 RCAAA and RNASO registrations 7 12 RCAAA and RNASO re-registrations 0 0 Total applications received 3,623 3,369 Pie chart – Application outcomes 2016- 2017 2017- 2018 Registrations 1,693 1,569 Abandoned applications 432 459 Withdrawals 250 193 Refusals to register 52 24 Total application outcomes 2,427 2,245 Client service enquiries 2016- 2017 2017- 2018 Telephone enquiries 84,578 76,258 Written enquiries 10,441 10,552 Charity document requests 1,222 1,114 Figure 5- CRA’s approach to compliance The CRA is committed to an education-first approach to compliance. ... Bar chart showing the audit outcomes for 2016-2017 387 Education letters 142 Compliance agreements 38 No action required 17 Voluntary revocations 39 Notices of intention to revoke 21 Other 3 Sanctions 5 Annulments Bar chart showing the audit outcomes for 2017-2018 313 Education letters 92 Compliance agreements 51 No action required 35 Voluntary revocations 25 Notices of intention to revoke Footnote 2 27 Other 5 Sanctions 0 Annulments Pie chart – Revocations 2016-2017 2017-2018 Voluntary revocations 836 930 Revoked for failure to file 502 584 Revoked after audit 28 26 Revoked for loss of corporate status 6 22 Total revocations 1,372 1,562 In 2016-2017, revoked charities transferred $6 million of assets to eligible donees after wind-up. ...
Current CRA website
Governance of the Values and Ethics Environment
Human Resources Branch (HR), Finance & Administration Branch (F&A), and Public Affairs Branch (PAB) each have specific responsibility for shaping, maintaining and communicating CRA policies, procedures and guidelines that govern the Agency's V&E framework. ... The terms of this assignment were approved at the December 2005 meeting of the Internal Audit and Program Evaluation Committee. ... The legislation received Royal Assent on November 25, 2005 and although it is law, has yet to come into force. ...
Old website (cra-arc.gc.ca)
GST/HST Incremental Federal Rebate for Municipalities Report - January 1, 2013 to December 31, 2013 - Alberta
STONY PLAIN T7Z $2,349.64 EMERALD BAY WATER & SEWER CO-OP LTD CALGARY T3Z $15,020.54 EPCOR TECHNOLOGIES INC. ... STURGEON COUNTY T8T $1,182.95 JUBILEE CO-OPERATIVE HOUSING LTD CALGARY T2W $732.47 KALAKA HOUSING CO-OPERATIVE LTD EDMONTON T6L $268.80 KEEGANO HOUSING COOPERATIVE LTD EDMONTON T6K $1,175.77 KENSINGTON/LOUISE CROSSING BUSINESS REVITALIZATION ZONE CALGARY T2N $5,352.53 KIKINO METIS SETTLEMENT KIKINO T0A $102,456.62 KILFORD'S WATER SERVICE LTD SHERWOOD PARK T8B $2,277.28 KINUSO RURAL WATER CO-OP LTD KINUSO T0G $828.30 KIRK CONSTRUCTION LTD CALGARY T2A $4,774.87 KIWANIS SENIOR CITIZEN COMMITTEE CALGARY T2M $14,262.78 KNEEHILL AMBULANCE SERVICE THREE HILLS T0M $208.83 KNEEHILL COUNTY THREE HILLS T0M $266,580.74 KNEEHILL HOUSING CORPORATION THREE HILLS T0M $11,661.63 KNEEHILL REGIONAL WATER SERVICES COMMISSION ACME T0M $6,133.45 KUANNA HOUSING CO-OP LTD EDMONTON T5K $110.87 LA SOCIETE DES MANOIRS SAINT-JOACHIM ET SAINT-THOMAS EDMONTON T5K $10,446.45 LAC LA BICHE COUNTY LAC LA BICHE T0A $1,516,460.31 LAC STE ANNE COUNTY SANGUDO T0E $255,630.05 LAC STE ANNE END BUS SOCIETY ONOWAY T0E $727.99 LAC STE ANNE FOUNDATION MAYERTHORPE T0E $52,392.85 LACOMBE & DISTRICT FAMILY & COMMUNITY SUPPORT SERVICES LACOMBE T4L $5,632.73 LACOMBE COUNTY LACOMBE T4L $422,268.50 LACOMBE FOUNDATION LACOMBE T4L $25,952.86 LACOMBE MUNICIPAL AMBULANCE SERVICE ASSOCIATION LACOMBE T4L $4,269.28 LACOMBE PUBLIC LIBRARY BOARD LACOMBE T4L $1,788.66 LACRETE WATER SERVICE 2005 LTD. ... CALGARY T3E $405.42 WHITECOURT & DISTRICT LIBRARY BOARD WHITECOURT T7S $779.65 WHITEMUD WATER CO-OP LTD LEDUC COUNTY T9G $178.97 WILD ROSE MANOR CHAUVIN T0B $81.27 WILLOW CREEK FOUNDATION FORT MACLEOD T0L $6,245.43 WILLOW CREEK REGIONAL WASTE MANAGEMENT SERVICES COMMISSION CLARESHOLM T0L $4,441.90 WILLY'S WATER SERVICE (2001) LTD SHERWOOD PARK T8G $15,413.13 WINTERGREEN WOODS WATER UTILITY LTD BRAGG CREEK T0L $6,818.76 WOOD BUFFALO HOUSING & DEVELOPMENT CORPORATION FORT MCMURRAY T9H $153,096.24 WOODLANDS COUNTY WHITECOURT T7S $364,172.94 YELLOWHEAD COUNTY EDSON T7E $619,236.37 Date modified: 2014-05-14 ...
Old website (cra-arc.gc.ca)
GST/HST Incremental Federal Rebate for Municipalities Report - January 1, 2012 to December 31, 2012 - Alberta
LONGVIEW T0L $1,363.84 EMERALD BAY WATER & SEWER CO-OP LTD CALGARY T3Z $46,762.34 EPCOR TECHNOLOGIES INC. ... STURGEON COUNTY T8T $411.97 KALAKA HOUSING CO-OPERATIVE LTD EDMONTON T6L $279.43 KEEGANO HOUSING COOPERATIVE LTD EDMONTON T6K $939.47 KENSINGTON/LOUISE CROSSING BUSINESS REVITALIZATION ZONE CALGARY T2N $4,239.30 KIKINO METIS SETTLEMENT KIKINO T0A $149,281.17 KILFORD'S WATER SERVICE LTD SHERWOOD PARK T8B $1,837.53 KINUSO RURAL WATER CO-OP LTD KINUSO T0G $884.00 KIRK CONSTRUCTION LTD CALGARY T2A $17,155.18 KIWANIS SENIOR CITIZEN COMMITTEE CALGARY T2M $33,491.35 KNEEHILL AMBULANCE SERVICE THREE HILLS T0M $8,983.51 KNEEHILL COUNTY THREE HILLS T0M $373,736.41 KNEEHILL HOUSING CORPORATION THREE HILLS T0M $10,560.07 KNEEHILL REGIONAL WATER SERVICES COMMISSION ACME T0M $13,670.77 KUANNA HOUSING CO-OP LTD EDMONTON T5K $587.96 LA SOCIETE DES MANOIRS SAINT-JOACHIM ET SAINT-THOMAS EDMONTON T5K $13,298.31 LAC LA BICHE COUNTY LAC LA BICHE T0A $237,310.80 LAC STE ANNE COUNTY SANGUDO T0E $399,780.55 LAC STE ANNE END BUS SOCIETY ONOWAY T0E $2,376.48 LAC STE ANNE FOUNDATION MAYERTHORPE T0E $40,602.88 LAC STE ANNE REGIONAL WASTE MANAGEMENT SERVICES COMMISSION SANGUDO T0E $8,960.73 LACOMBE & DISTRICT FAMILY & COMMUNITY SUPPORT SERVICES LACOMBE T4L $5,758.98 LACOMBE COUNTY LACOMBE T4L $446,316.61 LACOMBE FOUNDATION LACOMBE T4L $28,295.44 LACOMBE MUNICIPAL AMBULANCE SERVICE ASSOCIATION LACOMBE T4L $8,602.86 LACOMBE PUBLIC LIBRARY BOARD LACOMBE T4L $4,259.59 LACRETE WATER SERVICE 2005 LTD. ... CALGARY T3E $608.37 WHITECOURT & DISTRICT LIBRARY BOARD WHITECOURT T7S $771.47 WHITEMUD WATER CO-OP LTD LEDUC COUNTY T9G $170.14 WILD ROSE MANOR CHAUVIN T0B $687.40 WILLOW CREEK REGIONAL WASTE MANAGEMENT SERVICES COMMISSION CLARESHOLM T0L $5,030.90 WILLY'S WATER SERVICE (2001) LTD SHERWOOD PARK T8G $15,425.97 WOOD BUFFALO HOUSING & DEVELOPMENT CORPORATION FORT MCMURRAY T9H $132,877.79 WOODLANDS COUNTY WHITECOURT T7S $285,200.16 YELLOWHEAD COUNTY EDSON T7E $812,601.33 Date modified: 2013-11-04 ...