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Directors/Trustees Summary policy Date September 3, 2003 (Revised September 13, 2005) Reference number CSP-D10 Key words Director / Trustee Policy statement Directors / trustees and like officials are persons who govern a registered charity. ... Provincial law determines the circumstances under which a registered charity's directors / trustees can receive compensation. In general, a registered charity cannot pay its directors / trustees simply for occupying their positions. ...

The examination phase was conducted from September 2005 to June 2006 and covered staffing actions taken in the 2003-2004 and 2004-2005 fiscal years. ... Twenty offices were visited – covering Tax Centres, Tax Services Offices, and Headquarters' (HQ) branches. ... Action Plans The HRB web site was updated in 2005. Review and updates continue. ...

The Finance & Administration Manual (FAM) requires purchases to be pre-approved by the budgetary manager. ... An acquisition card monitoring framework and associated checklist are being developed and are due to be released by the end of summer 2005. ... AD is working with Training & Learning to develop enhanced interactive learning courses in support of acquisition card transactions including WBRO. ...

Current income tax technical news (ITTN) In connection with the changes described in " Introducing income tax folios " and " Cancellation of income tax technical publications ", changes have been made to the income tax technical publications retained on the Canada Revenue Agency website. ... ITTNs that have been replaced by income tax folios are identified in the ITTN – income tax folio table of concordance. ... Income tax technical news by year of publication: 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2011 Issue 44- April 13, 2011 2010 Issue 43- September 24, 2010 (cancelled on 2020-10-09 and replaced by Income Tax Folio S5-F3-C1, Taxation of a Roth IRA) Issue 42- June 4, 2010 2009 Issue 41- December 23, 2009 Issue 40- June 11, 2009 (cancelled on 2016-07-06 and replaced by Income Tax Folio S2-F3-C2, Benefits and Allowanced Received from Employment) 2008 Issue 39- December 4, 2008 Issue 38- September 22, 2008 Issue 37- February 15, 2008 2007 Issue 36- July 27, 2007 Issue 35- February 26, 2007 2006 Issue 31R2- May 16, 2006 Issue 34- April 27, 2006 2005 Issue 33- September 16, 2005 Income Earned or Realized- The Kruco Case Permanent Establishment- The Dudney Case Update Issue 32- July 15, 2005 Revocation of Previously Issued Rulings Application of Penalties Taxpayer's Opportunities to Respond to Assessments Control in Fact: Impact of Recent Jurisprudence Subsection 95(6): Scope of Application CRA Access to Accountants' or Auditors' Working Papers New Administrative Policy on Single-Purpose Corporations Notice of Objection of Large Corporation: Impact of the Potash Corporation Case Joint International Task Force on Tax Shelters Reserve for Prepaid Amount: Impact of the Ellis Vision Case Update on GAAR Reviews 2004 Issue 30- May 21, 2004 Prepaid Income- Whether Subsection 9(1) or Paragraph 12(1)(a) Applies? ...

Strategic planning elements relating to the CPP/EI Rulings program are present in the Strategic Plan – Revenue Collections Branch 2005 – 2010 (the branch to which the program previously belonged) and in the Legislative Policy and Regulatory Affairs Branch Business Plan 2008-2009 to 2010-2011. ... Referral Allocation Distribution System (RADS) A LAN based, electronic inventory management system called the Referral Allocation Distribution System (RADS) was developed by the CPP/EI Rulings Division and implemented in 2007 for an internal referral (T4A / Line 104 project) workflow. ...

Manufacturing of denatured alcohol and specially denatured alcohol Prohibition – denaturing of spirits s 94 8. ... Relief of excise duty Duty relieved – denatured and specially denatured alcohol s 132 14. ... Supply of denatured alcohol and specially denatured alcohol Prohibition – supply for or use as beverage s 95 23. ...

[Footnote 29] HMRC During the re-organization of 2005, the UK HMRC created the Detection Directorate to centralize the detection and development of enforcement cases. ... Publicity and Deterrence – IRS CI Special Agents began to work as Public Information Officers. ... The following table presents an overview of the key changes resulting from the 2005 re-organization. ...

The early retirement reduction formula in paragraph 8503(3)(c) of the Regulations is: X × (1-.0025 × Y) Variable X is the amount of the member's unreduced lifetime retirement benefits. ... These amendments were published in Part II of the Canada Gazette on September 21, 2005. ... For further information regarding the use of specimens, please refer to Newsletter 95-6R, Specimen Pension Plans – Speeding Up the Process, on the website. 24. ...

Appendix A- Internal Audits Office(s) of Primary Interest (OPI)* Audit Title Number of Action Plans Prior to 2007-2008 Still Being Monitored Number of Action Plans 2007-2008 Completed Low Risk or No Longer Relevant or Applicable Satisfactory Progress Requires Attention CPB Use of Legislative Enforcement Provisions (May 2006) 7 2 5 CPB Large Business Audit Program (October 2006) 1 1 F&A Contracting Follow-up (November 2006) 2 1 1 HRB Internal Staffing (March 2007) 4 1 3 ABSB Benefits Program (November 2006) 4 1 3 ABSB, CSBDB, Atlantic GST / HST Visitor and Domestic Rebate Programs (Feb 2006) 1 1 LPRAB Charities Directorate (April 2005) 1 1 APPEALS CPB National Audit of Implementation of the Appeals Timeliness Action Plan (April 2005) 1 1 CPB Scientific Research & Experimental Development (Dec 2005) 1 1 CSBDB, Quebec Memorandum of Understanding on Tax Information Exchange with Revenu Québec (Feb 2006) 5 3 2 F&A CAS Utilization Audit (Oct 2005) 2 2 F&A Business Continuity Planning (Oct 2005) 1 1 HRB Occupational Health & Safety (Sept 2004) 1 1 CSBDB Memorandum of Understanding on Information Exchange with HRDC (Jan 2005) 5 1 4 CSBDB, F&A, Atlantic, ITB Controls over Confidentiality of Client Information (Dec 2004) 1 1 CPB Leads Management and Workload Development (Jun 2004) 1 1 TSDMB Review of the Management of Accounts Receivable (Jan 2005) 2 2 LPRAB Excise Duty Program 42 22 2 18 TSDMB Non-filer/Non-registrant Program 9 3 6 ITB, F&A Local Solutions 22 18 4 ABSB, ITB Business Intelligence Decision Support (BIDS) 12 5 7 F&A Cyclical Audits- T2 Phase 2/T3 Transaction Flow-through 1 1 HRB Compensation Management 15 9 1 5 LPRAB Memorandum of Understanding on Protection of Information with the RCMP 1 1 LPRAB Memorandum of Understanding on Protection of Information with the CSIS 1 1 TOTALS 40 103 74 7 62 52% 5% 43% Appendix B- OAG Audits OPI Branch Audit Title Number of Action Plans Action Plan Completed Low Risk or No Longer Relevant Action Plan Satisfactory Progress of Action Plan Action Plan Requires Attention ABSB Financial Statement 2008-2009 1 1 Tax Collection Agreement Statement (2007) 3 2 1 Report on Controls relating to T2 (s.5970) November 2008 2 2 CSBDB Report on Controls relating to T2 (s.5970) November 2008 1 1 F&A Financial Statement 2008-2009 5 3 2 Tax Collection Agreement Statement (2007) 3 2 1 Report on Controls relating to T2 (s.5970) November 2008 11 7 3 1 ITB Report on Controls relating to T2 (s.5970) November 2008 9 5 1 3 LPRAB Report on Controls relating to T2 (s.5970) November 2008 1 1 Totals Financial Statement 2008-2009 6 3 3 0 0 Tax Collection Agreement Statement (2007) 6 4 2 0 0 Report on Controls relating to T2 (s.5970) November 2008 24 15 1 7 1 Totals 36 22 6 7 1 61 % 17 % 19 % 3 % *Office of Primary Interest (OPI) Legend Appeals- Appeals Branch ABSB- Assessment and Benefit Services Branch TSDMB- Taxpayer Services and Debt Management Branch CPB- Compliance Programs Branch LPRAB- Legislative Policy and Regulatory Affairs Branch CSBDB- Corporate Strategies and Business Development Branch PAB- Public Affairs Branch ITB- Information Technology Branch CAEB- Corporate Audit and Evaluation Branch F&A- Finance and Administration Branch HRB- Human Resources Branch Atlantic- Atlantic Region Québec- Québec Region Ontario- Ontario Region Prairie- Prairie Region Pacific- Pacific Region Footnotes Footnotes Footnote_ftn1 The CEO/CFO Certification Steering Committee chaired by the Assistant Commissioner (AC)-Finance and Administration Branch and CFO and consisting of the Deputy AC-F&A Branch, the AC-Information Technology Branch and Chief Information Officer, the AC-Assessment and Benefit Services Branch, the AC-Human Resources Branch, the AC-Corporate Strategies and Business Development Branch, the AC-Taxpayer Services and Debt Management Branch, and the DG-Corporate Audit and Evaluation Branch and Chief Audit Executive. ...

Accenture, April 2005, p 60. A ccenture is a global management consulting, technology services and outsourcing company. ... Accenture, April 2005, p 60. A ccenture is a global management consulting, technology services and outsourcing company Return to footnote_ftn3 referrer Footnote_ftn4 2005 OAG Report – CRA Verifying Income Tax Returns of Individuals and Trusts. ... Return to footnote_ftn5 referrer Footnote_ftn6 Strategy to have 70% of tax returns filed electronically by 2010 (2005), Qualitative Evaluation of Concept and Prototype for My Business Account on CRA Website (2005). ...