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Info Source (formerly Information about Programs and Information Holdings in 2022) Sources of Federal Government and Employee Information Table of Contents Introduction to Info Source General Information Background Responsibilities Institutional Functions, Programs and Activities Core Responsibility- Tax Tax Services and Processing Charities Registered Plans Policy, Rulings and Interpretations Service Feedback Objections and Appeals Taxpayer Relief Reporting Compliance Returns Compliance Collections Core Responsibility- Benefits Benefits Core Responsibility – Taxpayers' Ombudsperson Taxpayers' Ombudsperson Internal Services Acquisition Management Services Communications Services Financial Management Services Human Resources Management Services Information Management Services Information Technology Services Legal Services Management and Oversight Services Materiel Management Services Real Property Management Services Travel and Other Administrative Services Legend Contracts, Agreements, and Arrangements – New Contracts (under development) Memorandums of understanding (under development) CRA Manuals Additional Information CRA Reading Rooms Services Appendix- Personal Information Banks (PIB) Appendix- Classes of Record Introduction to Info Source Info Source: Sources of Federal Government and Employee Information provides information about the functions, programs, activities and related information holdings of government institutions subject to the Access to Information Act and the Privacy Act. ... Two years later, on December 12, 2005, legislation came into effect to legally change our name to Canada Revenue Agency (CRA). ... Contracts (under development) Memorandums of understanding (under development) CRA Manuals Appeals Branch Appeals Manual CPP/EI Appeals Procedures Manual CPP/EI Litigation Manual Taxpayer Relief Procedures Manual @GST/HST-AOhelp @ITA_AOhelp @LOHelp @AO-Help-CPP/EI @TRP-Intakehelp Assessment, Benefit, and Services Branch Accounting Data Capture – 4340 Administrative Relief Guide – 39(10) Amendment System (AS) Manual – 9860 Assessing Procedures Related to the Part XIII.2 Return – 4046.(40) Authentication & Credential Management Service Helpdesk Manual – 2000 Automated Subsidiary Ledger (ASL) System Functionalities – 5600 Automated Subsidiary Ledger System Instructions – 5700 Automated Trust System (ATS) – 4700 Benefits Operations Manual Business Enquiries Reference Guide Business Registration Manual Cancellation Examination – 4082 Certificate of Residency Guide – 3950 Common User Information – 9910 Community Volunteer Income Tax Program (CVITP) Coordinator’s Manual Complex SERS manual Confidence Validity Guidelines – 4070 Confidentiality for Taxpayer Services – Individual Programs – 3980 Control Section – 4091 Corporate Suspense Reference CPP Record of earnings Program Procedures Manual – 9890 Discounters – 4032.8 Document Control – 1040 EFILE application process – 4032.12 Rejected error codes on EFILE transmissions – 4032.15 EFILE Helpdesks information – 4032.(16) My Business Account (MyBA) Enquiries Reference Guide EFILE Monitoring – 4032.18 EFILER Information system (EIS) – 4032.4 EFILE Testing – 4032.13 EFILE Transmission Information system – 4032.5 Electronic Filing for individual Income Tax and Benefit Returns – 4032 Electronic Filer list program – 4032.6 Electronic Filing programs – 4032.14 ERA Statistics on Cognos – 99(27)0 ERA User Guide – 9810 Error Inspection – Error Clues – Electronic Returns – 4092.32 Error Inspection – Error Clues – 4092.31 Error inspection – Work Instructions – Electronic Returns – 4092.3 Error inspection – work instructions – Paper returns – 4092.1 Error Inspection Work Instructions – IOTSO – 4092.31NR Explanation Codes and Messages 40(10)8 Explanation Codes used on Reassessment – 19(20)0 Family orders and agreements enforcement assistance and refund set-off programs – 3990 Form RC391 – Guidelines and Procedures for the Sudbury Tax Centre Form 1261 – Guidelines and Procedures for the Sudbury Tax Centre Functional Currency (FC) manual General Work Instructions for Reassessments – 1910-30 GST/HST Adjustment and Processing Procedures Manual GST/HST Rebates Processing (GRP) Manual Helpdesk Manual – 98(12) Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions – 19(13)0 Individual Accounting transaction and transcript preparation – 99(19)0 Information Returns Procedures Manual – 98(13) Insolvency – 4041 Instalment Program – 99(15)0 Internal Referrals – 1950 International and Non-resident reassessments (INRR) Workloads – 19(11)0 Internet WAC File Maintenance Help Guide – 98(11) Inventory Control – 9940 ITSO Selection and Examination – 4046.(31-33) Law and Policy (Information on returns and due dates, and interest and penalty rules) – 9960 Lifelong Learning Plan (LLP) Error correction Systems Workloads – 19(14)0 Miscellaneous Accounting Activities – 99(13) Non-Resident Registration Manual Non-Resident Security Manual Non-Resident Workloads Manual Notice Production – 5400 Penalties – 19(15)0 Pension Reform – 19(24)0 Processing, validation and compliance of registered retirement saving plans (RRSP) and of registered education saving plans (RESP) – 19(23)0 Quality Review Manual RC391 manual – Non-Resident Representative Number (NRRN) Reassessment Processing Instructions – 1970 Recording and Flagging Procedures – 40(10)9 Referrals – 4033 Refund Set-Off (RSO) Program – 3020 Regular SERS manual Remission Orders – 99(21)0 Reviewer Instructions – 40(10)(10) Revenue Ledger Field Operations manual Review Procedures – 1990 Selection – 4031 Sorting and Numbering – 4400 Special Processing Instructions – 1980 Specialized Processing – 4095 Specialized Processing – Error Clue 410 and Error Clue 558 – 4096 Specialty Business Returns Manual SPG/TCA Control Instructions – 40(10)(11) SPG/TCA Processing for non-residents type return – 4046.(50) Standardized Accounting Reference Standardized Case Management System Reference Statement of Account – 9950 Subsidiary Ledger Enquiry – 9570 Supplementary Instructions – 4092.2 T1 Accounting Error Correction – 3550 T1BEN Case Decision Support System Guide – 9830 T1BEN Tax-Free Savings Account Enquiries User Guide for IITE agents – 9020 T1BEN Tax-Free Savings Account – Supervisor User Guide – 9010 T1 Case – 9990 T1 Data Capture Keying Instructions – 4320-27 T1 EFILE – 4032.2 T1 IDENT Update – 4086 T1 keying – Coordinator – 4328-29 T1 Migration (TIM) System – 19(28)0 T1 Mismatch / suspicious activities – 99(22) T1 Tax Calculation Procedures – 19(21)0 T1 Taxfiler Representative Identification System T1/T3 Accounting Activity Type and Internal Targets – 9840 T1/T3 Accounting Related Guidelines – 9970 T1 and T3 Legal Manual T1/T3 Specialty Services Manual – 2640 to 2693 T1013 Manual T2 Assessing Manual – Scientific Research And Experimental Development (SR&ED) T2 Assessing Reference Manual T2 Control & Services Manual T2 Corporation Internet Filing Helpdesk Procedures Manual T3 Assessing – 4810 T3 Control – 4840 T3 Direct Data entry information – 4820 T3 Error Inspection (EI) – 4870 T3 Explanation Codes – 4890 T3 Ident – 4900 T3 Reassessment (RAP) Control – 4860 T3 Reassessment Processing (RAP) – 4910 T3 Returns Accounting – 99(18)0 T3 Referrals – 4850 T3 Selection – 4830 T3 Specialized Process Group (SPG) – 4880 T3 Taxfiler Representative Identification System (TRIS) Tax Waiver Guide Technical Help Guide TOM 19(27) Disability Tax Credit Manual T3 App Procedures T4 ROE Ident Procedures Manual – 98(15) T5 Manual – 98(16) Tax Centre Assessment, Sub Ledger Reassessment & Code 5 Reassessment Program Accounting Activities – 99(14)0 Tax-Free Savings Account Program – 9000 Taxpayer Contact (TPC) – 9850 Taxpayer Requested Reassessment Processing Instructions – 1960 TCA Assessing and Specialized Assessing Instructions – 40(10)5-6 Team Leader – 19(10) The RAPID Communication System – 9510-30 Topical Index – 19 TPR Control – 1940 TRUSTME– T3 Efile Transmission Info system – 4032.3 Working Income Tax Benefit (WITB) training modules with table of Contents Collections and Verification Branch Benefit Examination Team (BET) – 6200 Benefits Validation Manual – 6300 Compliance Operations Manual– GST/HST – 6500 CARP Procedures Guide – 6160 CARP Project Specific Instructions – 6170 Compliance Operations Manual – Other Levies – 6510 Compliance Operations Manual – Payroll Compliance Confidence Validities – 4092.4 Construction Summary Worksheet-Procedures for clerks Contract Payment Reporting System Corporation– GST HST Matching Review Guide – 6135 CS — Tax programs TSO/NVCC collections — Account Closure & Removal CS — Tax programs TSO/NVCC collections — Account Intake Preparation & Maintenance CS — Tax programs TSO/NVCC collections — Account Summaries CS — Tax programs TSO/NVCC collections — Account transfer and association CS — Tax programs TSO/NVCC collections — Acquisition and disposition CS — Tax programs TSO/NVCC collections — Appraisals and valuation CS — Tax programs TSO/NVCC collections — Assessment Dates CS — Tax programs TSO/NVCC collections — Asset Security CS — Tax programs TSO/NVCC collections — Books and records CS — Tax programs TSO/NVCC collections — "Centralized workloads and specialized accounts" CS — Tax programs TSO/NVCC collections — Claims against the Crown CS — Tax programs TSO/NVCC collections — Collection Limitation Period CS — Tax programs TSO/NVCC collections — Collections restrictions CS — Tax programs TSO/NVCC collections — Collections contact CS — Tax programs TSO/NVCC collections — Compromise settlements CS — Tax programs TSO/NVCC collections — Confidentiality CS — Tax programs TSO/NVCC collections — Court documents CS — Tax programs TSO/NVCC collections — Credit offsets CS — Tax programs TSO/NVCC collections — Deceased taxpayers CS — Tax programs TSO/NVCC collections — Deemed Trust CS — Tax programs TSO/NVCC collections — Department of Justice CS — Tax programs TSO/NVCC collections — Disputed amounts CS — Tax programs TSO/NVCC collections — Dockets CS — Tax programs TSO/NVCC collections — Fees and Charges CS — Tax programs TSO/NVCC collections — Field calls CS — Tax programs TSO/NVCC collections — Garnishment CS — Tax programs TSO/NVCC collections — Indigenous peoples collections CS — Tax programs TSO/NVCC collections — Insolvency CS — Tax programs TSO/NVCC collections — Issues management CS — Tax programs TSO/NVCC collections — Jeopardy CS — Tax programs TSO/NVCC collections — Legal entities CS — Tax programs TSO/NVCC collections — Letters, notices and statements CS — Tax programs TSO/NVCC collections — Mail CS — Tax programs TSO/NVCC collections — Memorandum assessments CS — Tax programs TSO/NVCC collections — Naming conventions CS — Tax programs TSO/NVCC collections — Payments CS — Tax programs TSO/NVCC collections — Plan of Action CS — Tax programs TSO/NVCC collections — Referrals CS — Tax programs TSO/NVCC collections — Refund inhibits CS — Tax programs TSO/NVCC collections — Refunds and rebates CS — Tax programs TSO/NVCC collections — Remission CS — Tax programs TSO/NVCC collections — Request for information CS — Tax programs TSO/NVCC collections — Requirement for information CS — Tax programs TSO/NVCC collections — Searches and skip tracing CS — Tax programs TSO/NVCC collections — Seizure and Sale CS — Tax programs TSO/NVCC collections — Source documents and historical printouts CS — Tax programs TSO/NVCC collections — Statutory set-offs CS — Tax programs TSO/NVCC collections — Tax protesters CS — Tax programs TSO/NVCC collections — Tax treaty collections CS — Tax programs TSO/NVCC collections — Uncollectible debts CS — Tax programs TSO/NVCC collections — Voluntary Deposit Non Resident Withholding Job Aids Debt Management Call Centre Manual– Common Topics Debt Management Call Centre Manual – Government Programs Debt Management Call Centre Manual – T1 Non-Filer Debt Management Call Centre Manual – GST/HST Debt Management Call Centre Manual – PAYDAC Debt Management Call Centre Manual – T1 Debt Management Call Centre Manual – T2 Debt Management Call Centre Manual – Teletrace – Government Programs Debt Management Call Centre Manual – Teletrace – Tax Programs Debt Management Call Centre – Common Topics Due Diligence Process – 97 Foreign Source Matching – 19(16)0 GST/HST Registration Review Manual – 6000 GST/HST Non-Registrant Operations Manual – 6520 Line 105 Validation guide and procedures Management and Team Leader Procedures Matching Program 19(17)0 Non-Filer Program Topics (NFPT) Non-Filer – Tax Centre – Operations Manual Non-filer – Tax Services Office – Operations Manual Non-Resident Withholding Procedures Manual – 38 Refund Examination program – 9720 RQ Reference Guide – 6150 Sole Proprietorship– GST/HST Income Matching review Guide and Procedures – 6130 Source Deductions Accounting Manual Special Assessment Program – 9880 Supplementary Examination Manual – 9710 T1-OVP Compliance – 9870 T1 Pre-Matching – 7000 T3 Verification Manual Trust Accounts Examination Manual – TOM6700 Underused Housing Tax Examination Manual Validation programs – 19(25)0 Workload development team business rules Compliance Programs Branch Audit Manual (combined version) Business Equity Valuations Operations Canadian Film or video Production Tax credit – guide to form T1131 Claim Review Manual for Research and Technology Advisors – SR&ED Program CRA Appraisers Guide to Fair Market Value for Self-Assessment Purposes under the Excise Tax Act Criminal Investigations Manual Exchange of Information services – reference guide Film or video Production Services tax credit guide for form T1177 Financial Claim Review Manual: Review Procedures for Financial Reviewers GST/HST Audit and Examination Manual Guidelines for Resolving Claimants' SR&ED concerns Income Tax Audit Manual International Waivers Procedures Manual Large Business Audit Manual Office Audit Procedures Manual Real Estate Appraisals Operational Manual Scientific Research and Experimental Development (SR&ED) Expenditures Claim – guide to Form T661 Section 116 Non-Resident Disposition Manual Tax Avoidance Manual The SR&ED Technical Review: A Guide for Claimants Voluntary Disclosure Program (VDP) Operations Manual Legislative Policy and Regulatory Affairs Branch CPP/EI Policy Manual CPP/EI Rulings Procedures Manual Excise Tax, N15 and Air Travellers Security Charge Audit Manual GST/HST Procedures Manual Registered Plans Directorate Technical Manual Social Security Manual Service, Innovation and Integration Branch Problem Resolution Program Procedures Manual – 9120 Service Complaints Program Procedures Manual Service Feedback System (SFS) Manual – Problem Resolution Program Service Feedback System (SFS) Manual – Service Complaints Program T1 Ben Case Management System Manual – Problem Resolution Program Additional Information The Canada Revenue Agency (CRA) is subject to the legislative requirements of the Access to Information Act and the Privacy Act. ...

Travel in Canada Canadian $ (taxes included) Canadian $ (taxes included) Canadian $ (taxes included) Canadian $ (taxes included) 1.1 Meal allowances Canada (all Provinces) & USA (except Alaska) Yukon & Alaska N.W.T. ... Travel to Rigaud Learning Centre: Daily Housekeeping cost 9.44* Daily meal cost 19.42* * Costs in effect from from Dec. 21, 2005 to Dec. 20, 2006. ...

According to the ITA, Regulation 200(1) states that “ […] every person who makes a payment described in subsection 153(1) of the Act […] shall make an information return in prescribed form in respect of the payment.” ... Timelines Implement the Feedback loop – Q4 2016-2017. Allocate a specific code for large employees assessments as a result of an employer audit – fiscal 2017-2018. Review files specific that were reversed – fiscal 2017-2018. Share the inventory list, files in progress and completed – starting in fiscal 2017-2018. ...

The planning phase of the audit was conducted from December 2005 to May 2006. ... Further, the Program was not included in the Agency-wide Compliance Review initiative (an examination of how the Agency understood and managed compliance), which took place in 2005. ... The Division will work with the Technical Publications Division to ascertain if RITS can be adapted to provided certain management / monitoring reports. ...

<sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RIF slip, box 26- indicate whether the annuitant’s spouse or common law partner has ever contributed to the retirement income plan- if spouse or common law partner has never contributed or if you are single, code as 1- if spouse or common law partner has contributed to this plan, code as 2 <sps_sin></sps_sin> Contributor spouse or common-law partner social insurance number (SIN)- Required if spouse or common–law partner contribution indicator is 2- 9 numeric- T4RIF slip box 32 Enter zeroes in the entire field if:- spouse or common-law partner contribution indicator is 1,- spouse or common–law partner SIN is not available,- you are single <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A- cancel = C Note: An amended return cannot contain an original slip. ... <cntc_area_cd></cntc_area_cd> Contact area code- Required, 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required, 3 numeric with a (-), followed by 4 numeric- telephone number of contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension number of the contact </CNTC> <tx_yr></tx_yr> Taxation year- Required, 4 numeric- taxation year (e.g., 2002) <slp_cnt></slp_cnt> Total number of T4RIF slip records- Required, 7 numeric- total number of T4RIF slip records filed with this T4RIF Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ... <tot_tx_amt></tot_tx_amt> Total Taxable Amounts- accumulated total of recipient’s taxable amounts <tot_deem_dces_amt></tot_deem_dces_amt> Total deemed receipts by annuitant- deceased- accumulated total of amounts deemed to have been received by the deceased annuitants immediately before their death <tot_deem_drgst_amt></tot_deem_drgst_amt> Total deemed receipts by annuitant on deregistration- accumulated total of amounts deemed to have been received as the result of the deregistration of annuitants' T4RIF fund <totr_inc_dedn_amt></totr_inc_dedn_amt> Total other income or deductions- accumulated total of amounts paid as other income or deductions- if negative amounts are being reported, include the "–"indicator before the dollar amount <tot_excs_amt></tot_excs_amt> Total excess amounts- accumulated total of excess amounts paid to an annuitant or a recipient <tot_tx_pay_amt></tot_tx_pay_amt> Total tax paid amount- accumulated total of tax paid amount <tot_tx_ddct_amt></tot_tx_ddct_amt> Total income tax deducted- accumulated total of income tax deducted <tot_mrrg_tramt></tot_mrrg_tramt> Total transfers on marriage or common-law relationship breakdown- accumulated total of transfers relating to a division of property between the individual’s current or former spouse or common-law partner arising from the breakdown of their relationship < tot_rrif_alda_amt></tot_rrif_alda_amt > Total advanced life deferred annuity purchase 15 characters (allows for negatives, dollars and cents) </T4RIF_TAMT> </T4RIFSummary> </T4RIF> </Return> Page details Date modified: 2023-10-06 ...

<sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RIF slip, box 26- indicate whether the annuitant’s spouse or common law partner has ever contributed to the retirement income plan- if spouse or common law partner has never contributed or if you are single, code as 1- if spouse or common law partner has contributed to this plan, code as 2 <sps_sin></sps_sin> Contributor spouse or common-law partner social insurance number (SIN)- Required if spouse or common–law partner contribution indicator is 2- 9 numeric- T4RIF slip box 32 Enter zeroes in the entire field if:- spouse or common-law partner contribution indicator is 1,- spouse or common–law partner SIN is not available,- you are single <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A- cancel = C Note: An amended return cannot contain an original slip. ... <dy></dy> Day of Death- 2 numeric- T4RIF box 30- day of the month that the recipient died (e.g. 04,31) <mo></mo> Month of Death- 2 numeric- T4RIF box 30- month that the recipient died (e.g. 03,12) <yr></yr> Year of Death- 4 numeric- T4RIF box 30- year that the recipient died (e.g. 2005) </DTH_DT> <T4RIF_AMT>- all of the amounts are 9 numeric- enter dollars and cents <tx_amt></tx_amt> Taxable Amounts- T4RIF slip, box 16 <deem_dces_amt></deem_dces_amt> Deemed receipt by annuitant on death- T4RIF slip, box 18 <deem_drgst_amt></deem_drgst_amt> Deemed receipt by annuitant on deregistration- T4RIF slip, box 20 <oth_inc_dedn_amt></oth_inc_dedn_amt> Other Income or Deductions- T4RIF slip, box 22- if negative amounts are being reported, include the "–"indicator before the dollar amount <excs_amt></excs_amt> Excess amounts- T4RIF slip, box 24 <tx_ddct_amt></tx_ddct_amt> Tax deducted- T4RIF slip, box 28 <tx_pay_amt></tx_pay_amt> Tax-paid amount- T4RIF slip, box 36 <mrrg_bkdn_tramt></mrrg_bkdn_tramt> Transfers on marriage or common-law relationship breakdown- T4RIF slip, box 35- amount directly transferred under a decree, order, or judgment of a court or under a written agreement relating to a division of a property between the individual’s current or former spouse or common-law partner in settlement of rights arising from the breakdown of the relationship <rrif_alda_amt></rrif_alda_amt> Advanced life deferred annuity purchase- T4RIF slip, box 37- 13 character (allows for negatives, dollar and cents) <t4rif_cye_fmv_amt></ t4rif_cye_fmv_amt> Year end FMV – Fair market value- Required, 11 numeric- T4RIF slip, box 38- Enter "0.00" if there is no FMV value to report Note: Required for tax years 2023 and subsequent </T4RIF_AMT> </T4RIFSlip> <T4RIFSummary> <bn></bn> Business Number (BN)- Required, 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- enter the account number as used on Form PD7A, Statement of Account for Current Source Deductions Note: To process a return, the complete BN is Required. ... <cntc_area_cd></cntc_area_cd> Contact area code- Required, 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required, 3 numeric with a (-), followed by 4 numeric- telephone number of contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension number of the contact </CNTC> <tx_yr></tx_yr> Taxation year- Required, 4 numeric- taxation year (e.g., 2002) <slp_cnt></slp_cnt> Total number of T4RIF slip records- Required, 7 numeric- total number of T4RIF slip records filed with this T4RIF Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...

<sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RIF slip, box 26- indicate whether the annuitant’s spouse or common law partner has ever contributed to the retirement income plan- if spouse or common law partner has never contributed or if you are single, code as 1- if spouse or common law partner has contributed to this plan, code as 2 <sps_sin></sps_sin> Contributor spouse or common-law partner social insurance number (SIN)- Required if spouse or common–law partner contribution indicator is 2- 9 numeric- T4RIF slip box 32 Enter zeroes in the entire field if:- spouse or common-law partner contribution indicator is 1,- spouse or common–law partner SIN is not available,- you are single <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A- cancel = C Note: An amended return cannot contain an original slip. ... <dy></dy> Day of Death- 2 numeric- T4RIF box 30- day of the month that the recipient died (e.g. 04,31) <mo></mo> Month of Death- 2 numeric- T4RIF box 30- month that the recipient died (e.g. 03,12) <yr></yr> Year of Death- 4 numeric- T4RIF box 30- year that the recipient died (e.g. 2005) </DTH_DT> <T4RIF_AMT>- all of the amounts are 9 numeric- enter dollars and cents <tx_amt></tx_amt> Taxable Amounts- T4RIF slip, box 16 <deem_dces_amt></deem_dces_amt> Deemed receipt by annuitant on death- T4RIF slip, box 18 <deem_drgst_amt></deem_drgst_amt> Deemed receipt by annuitant on deregistration- T4RIF slip, box 20 <oth_inc_dedn_amt></oth_inc_dedn_amt> Other Income or Deductions- T4RIF slip, box 22- if negative amounts are being reported, include the "–"indicator before the dollar amount <excs_amt></excs_amt> Excess amounts- T4RIF slip, box 24 <tx_ddct_amt></tx_ddct_amt> Tax deducted- T4RIF slip, box 28 <tx_pay_amt></tx_pay_amt> Tax-paid amount- T4RIF slip, box 36 <mrrg_bkdn_tramt></mrrg_bkdn_tramt> Transfers on marriage or common-law relationship breakdown- T4RIF slip, box 35- amount directly transferred under a decree, order, or judgment of a court or under a written agreement relating to a division of a property between the individual’s current or former spouse or common-law partner in settlement of rights arising from the breakdown of the relationship <rrif_alda_amt></rrif_alda_amt> Advanced life deferred annuity purchase- T4RIF slip, box 37- 13 character (allows for negatives, dollar and cents) <t4rif_cye_fmv_amt></ t4rif_cye_fmv_amt> Year end FMV – Fair market value- Required, 11 numeric- T4RIF slip, box 38- Enter "0.00" if there is no FMV value to report Note: Required for tax years 2023 and subsequent </T4RIF_AMT> </T4RIFSlip> <T4RIFSummary> <bn></bn> Business Number (BN)- Required, 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- enter the account number as used on Form PD7A, Statement of Account for Current Source Deductions Note: To process a return, the complete BN is Required. ... <cntc_area_cd></cntc_area_cd> Contact area code- Required, 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required, 3 numeric with a (-), followed by 4 numeric- telephone number of contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension number of the contact </CNTC> <tx_yr></tx_yr> Taxation year- Required, 4 numeric- taxation year (e.g., 2002) <slp_cnt></slp_cnt> Total number of T4RIF slip records- Required, 7 numeric- total number of T4RIF slip records filed with this T4RIF Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...

If a brewer produced less than 300,000 hectolitres in 2005 and produces over 300,000 hectolitres in 2006, they must pay the full rate of duty for all the beer produced in 2006, including the first 300,000 hectolitres. 2. If a brewer produced less than 300,000 hectolitres of beer in 2005 and forecasts production for 2006 to be less than 300,000 hectolitres, the brewer may pay at the reduced rates of duty. ...

Benefit programs and benefit-related services delivered by the Canada Revenue Agency Seven federal benefit programs Canada child tax benefit Disability tax credit Goods and services tax/harmonized sales tax credit Children’s special allowances Universal child care benefit – on behalf of Employment and Social Development Canada Working income tax benefit advance payments Canada child benefit Thirty-three ongoing benefit programs for provinces and territories British Columbia – BC family bonus (1996) Alberta family employment tax credit (1997) New Brunswick child tax benefit (1997) New Brunswick working income supplement (1997) Newfoundland and Labrador harmonized sales tax credit (1997) British Columbia – BC earned income benefit (1998) Saskatchewan child benefit (1998) Northwest Territories child benefit (1998) Northwest Territories – territorial worker’s supplement (1998) Nova Scotia child benefit (1998) Yukon child benefit (1999) Nunavut child benefit (1999) Nunavut – territorial worker’s supplement (1999) Newfoundland and Labrador child benefit (1999) Newfoundland and Labrador seniors’ benefit (1999) Saskatchewan low-income tax credit (2000) Newfoundland and Labrador – mother baby nutrition supplement (2001) Ontario child benefit (2007) British Columbia low-income climate action tax credit (2008) Ontario senior homeowners’ property tax grant (2009) Ontario sales tax credit (2010) British Columbia harmonized sales tax credit (2010) Nova Scotia affordable living tax credit (2010) Ontario energy and property tax credit (2011) Northern Ontario energy credit (2011) Ontario trillium benefit (2012) New Brunswick school supplement (2012) Prince Edward Island sales tax and credit (2013) British Columbia early childhood tax benefit (2015) Alberta child benefit (2016) New Brunswick harmonized sales tax credit (2016) Newfoundland and Labrador income supplement (2016) Alberta climate leadership adjustment rebate (2017) Ten one-time payment programs Relief for heating expenses (federal) (2000) British Columbia – BC energy rebate (2001) Alberta energy tax refund (2001) Ontario taxpayer dividend (2001) Nova Scotia taxpayer refund (2003) Alberta 2005 resource rebate (2005) Energy cost benefit (federal) (2005) Ontario home electricity relief (2006) British Columbia climate action dividend (2008) Ontario sales tax transition benefit (2010) One hundred and seven data exchange and data transfer services Seventy income verification data exchanges using File Transfer Protocol with provinces and territories to support programs Four income verification data exchanges using Managed Secure File Transfer with federal supports programs Eight data transfers with provinces to support top-ups for CRA administered child benefit programs Six data exchanges and transfers to support the Nova Scotia pharmacare program, the British Columbia low-income climate action tax credit/BC harmonized sales tax credit, Ontario senior homeowners property tax grant, Ontario trillium benefit, Prince Edward Island sales tax credit and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act Seven national child benefit supplement data exchanges with provinces and territories to facilitate the calculation of social assistance One data transfers of income and child information to support administration of the Quebec family allowance programs Eleven data exchanges and data transfers to support federal administration of the employment insurance family supplement, guaranteed income supplement, Canada learning bond, Canada education savings grant (basic grant and additional grant), Canada disability savings bond, Canada disability savings grant, Old Age Security recovery tax, universal child care benefit, employment insurance long tenured workers program and Old Age Security Proactive Enrolment. ...

The individual became a member of the plan on January 1, 2005, turned 65 years old on January 1, 2013, and has decided to delay his retirement. ... Plan provisions Plan Provisions Plan effective date: January 1, 1991 Benefit formula: Minimum of 1.5% of final average earnings over 3 years (FAE3), or the maximum pension limit times the years of credited service Normal retirement age: 65 Normal form of pension: Life only Post-retirement indexing: Fully indexed to the consumer price index (CPI) Provision of DB limit projection: Yes Actuarial equivalence for delayed retirement: Yes Employee data Employee Data Shareholder (Y/N): No (non-connected person) Sex: Male Date of birth: January 1, 1948 Date of hire: January 1, 2005 Attained age: 67 Pensionable service: 10 years Employee Earning Data Year Earnings FAE3 (at January 1) 2005- 2012 $50,000 2013 $55,000 $50,000 2014 $60,000 $51,667 2015 (expected) $62,400* $55,000 2016 (expected) $64,896* $59,133 2017 (expected) $67,492* $62,432 2018 $64,929 *based on assumed salary increase rate Actuarial assumptions Actuarial assumptions Valuation date: January 1, 2015 Valuation rate (before retirement): i = 6% Salary increase: s = 4% Inflation rate (that is CPI): 2.50% Indexation of pension: CPI % Valuation rate (after retirement): i ' = 3.41% (1.06/1.025 – 1) DB limit projection rate: 3% per year Mortality table: CPM2014 with mortality improvement scale CPM-B (post-retirement only) Retirement date: January 1, 2018 Retirement age: 70 Funding method: Projected Accrued Benefit Payment mode of retirement benefits: Monthly, in advance Mode of payment of normal cost (NC): Lump sum at the beginning of the year Review Review B 65 payable as of January 1, 2013 = 1.5 % * $ 50,000 * 8 = $ 6,000 b 66 65 ≤ S v c < 66 payable as of January 1, 2014 = 1.5 % * $ 51,667 * 1 = $ 775 b 67 66 ≤ S v c < 67 payable as of January 1, 2015 = 1.5 % * $ 55,000 * 1 = $ 825 b 68 67 ≤ S v c < 68 payable as of January 1, 2016 = 1.5 % * $ 59,133 * 1 = $ 887 b 69 68 ≤ S v c < 69 payable as of January 1, 2017 = 1.5 % * $ 62,432 * 1 = $ 936 b 70 69 ≤ S v c < 70 payable as of January 1, 2018 = 1.5 % * $ 64,929 * 1 = $ 974 b 70 payable as of January 1, 2018 = 1.5 % * $ 64,929 * 1 = $ 974 B 70 S v c < 65 = 1.5 % * $ 64,929 * 8 = $ 7,791 The actuarial liability (AL) as at the valuation date is determined as follows: A L @ 1 / 1 / 2015 = $ 7,791 + max ⁡ 0; $ 6,000 * 1 + i 70- 65 p 65 5 * a ¨ 65 @ i ' 12 a ¨ 70 @ i ' 12- $ 7,791 + $ 974 + max ⁡ 0; $ 775 * 1 + i 70- 65.5 p 65.5 4.5 * a ¨ 65.5 @ i ' 12 a ¨ 70 @ i ' 12- $ 974 + $ 974 + max ⁡ 0; $ 825 * 1 + i 70- 66.5 p 66.5 3.5 * a ¨ 66.5 @ i ' 12 a ¨ 70 @ i ' 12- $ 974 * a ¨ 70 @ i ' 12 * v i 70- 67 This can be simplified to: A L @ 1 / 1 / 2015 = max ⁡ $ 7,791; $ 6,000 * 1 + i 70- 65 p 5 65 * a ¨ 65 @ i ' 12 a ¨ 70 @ i ' 12 + max ⁡ $ 974; $ 775 * (1 + i) 70- 65.5 p 4.5 65.5 * a ¨ 65.5 @ i ' 12 a ¨ 70 @ i ' 12 + max $ 974; $ 825 * (1 + i) 70- 66.5 p 3.5 66.5 * a ¨ 66.5 @ i ' 12 a ¨ 70 @ i ' 12 * a ¨ 70 @ i ' 12 * v i 70- 67 The NCs are computed as follows: N C f o r y e a r 2015 = $ 974 + max ⁡ 0; $ 887 * 1 + i 70- 67.5 p 2.5 67.5 * a ¨ 67.5 @ i ' 12 a ¨ 70 @ i ' 12- $ 974 * a ¨ 70 @ i ' 12 * v i 70- 67 This can be simplified to: N C f o r y e a r 2015 = m a x ⁡ $ 974 * a ¨ 70 @ i ' 12 * v i 3; $ 887 * v i 0.5 p 2.5 67.5 * a ¨ 67.5 @ i ' 12 N C f o r y e a r 2016 = max ⁡ $ 974 * a ¨ 70 @ i ' 12 * v i 2; $ 936 * v i 0.5 p 1.5 68.5 * a ¨ 68.5 @ i ' 12 N C f o r y e a r 2017 = max ⁡ $ 974 * a ¨ 70 @ i ' 12 * v i; $ 974 * v i 0.5 p 0.5 69.5 * a ¨ 69.5 @ i ' 12 Example 2 An individual participates in a single-employer DB RPP. ... Plan provisions Plan provisions Plan effective date: January 1, 2005 Benefit formula: 2.0% of indexed earnings for each calendar year Normal retirement age: 65 Normal form of pension: Joint and survivor with 66 2/3% survivor pension and guaranteed for 5 years Post-retirement indexing: Fully indexed to CPI Provision of DB limit projection: Yes Actuarial equivalence for delayed retirement: Yes Employee data Employee Data Shareholder (Y/N): Yes; (connected person) Sex: Male Date of birth: October 1, 1948 Date of hire: January 1, 2005 Normal retirement date: October 1, 2013 Attained age: 66.25 Pensionable service: 10 years Pensionable earnings: Maximum for all years Actuarial assumptions Actuarial assumptions Purpose of the valuation Maximum funding valuation under subsections 8515(6) and (7) of the Regulations Valuation date: January 1, 2015 Valuation rate (before retirement): i = 7.5% Salary increase: s = 5.5% Inflation rate (that is CPI): 4.0% Indexation of pension: CPI-1% Valuation rate (after retirement): i ' = 4.37% (1.075/1.03 – 1) DB limit projection rate: 5.5% per annum after 2015 Mortality table: GAM83 Unisex 50% males and 50% females, 80% mortality rates (post-retirement only) Retirement date: January 1, 2018 Retirement age: 69.25 Spouse’s age Same as member Funding method: Projected Accrued Benefit Payment mode of retirement benefits: Monthly, in advance Mode of payment of normal cost (NC): Lump sum at the beginning of the year Review Review B 65 = $ 2,697 * 8.75 = $ 23,599 b 65.25 65 ≤ S v c < 65.25 accrued in 2013 = $ 2,697 * 0.25 = $ 674 b 66.25 65.25 ≤ S v c < 66.25 accrued in 2014 = $ 2,770 * 1 = $ 2,770 b 67.25 66.25 ≤ S v c < 67.25 accrued in 2015 = $ 2,819 * 1 = $ 2,819 b 68.25 67.25 ≤ S v c < 68.25 accrued in 2016 = $ 2,819 * 1.055 * 1 = $ 2,974 b 69.25 68.25 ≤ S v c < 69.25 accrued in 2017 = $ 2,819 * 1.055 2 * 1 = $ 3,138 b 69.25 payable as of January 1, 2018 = $ 2,819 * 1.055 3 * 1 = $ 3,310 B 69.25 S v c < 65 = $ 2,819 * 1.055 3 * 8.75 = $ 28,964 We have used the member’s age in the middle of the year of accrual for the adjustment factors and the maximum pension allowed under subsection 8504(1) of the Regulations during the year of accrual for periods of service after 65. ...