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Withholding Under section 212 of the Income Tax Act, a non-resident person who receives certain types of payments must pay an income tax of 25 %. ... Answer: In the situation where an individual is receiving 12 monthly payments and then decides part way through the year to request an additional $4,000, we would view the additional $4,000 as a separate request and only require a withholding of 10 % on that specific withdrawal. 24. b) Also say the RRIF withdrawals for the year would be $14,500 and we deduct 20 % withholding tax from each payment and then the client in June requests an additional $4,000. Would we charge 30 % withholding tax on the $4,000 and would we then have to change our system to automatically accommodate 30 % tax on the remaining RRIF payments? ...

To find out the special rules for 2005 and later tax years, and more information on flow-through entities, see Flow-through entities. ... Forms and publications Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide T5013, Statement of Partnership Income Schedule 3, Capital Gains or Losses Related topics Line 12200 – Net partnership income (limited or non-active partners only) Line 25400 – Capital gains deduction Qualified farm or fishing property (QFFP) Farmers and fishers Page details Date modified: 2025-03-07 ...

Release date August 24, 2001 (Revised November 23, 2005) Reference number CPC-021 Subject Disbursement quota – 10-year gift of shares disposed of in part or in whole after the terms of direction met – What portion is included in the registered charity's disbursement quota calculation Purpose To clarify the Directorate's policy regarding Variable A.1 of the disbursement quota calculation. ... Variables A. and A.1 of the definition of "disbursement quota" read in part: A is 80% of the total of all amounts each of which is the eligible amount of a gift … other than a gift that is a. an enduring property b. received from another registered charity A.1 is the amount, if any, by which a. the sum of (i) 80% of the total of all amounts, each of which is the amount of an enduring property of the charity (other than an enduring property described in subparagraph (ii), an enduring property received by the charity as a specified gift, or a bequest or an inheritance received by the charity in a taxation year that included any time before 1994) to the extent that it is expended in the year (ii) the total of all amounts, each of which is the fair market value, when transferred, of an enduring property (other than an enduring property that was received by the charity as a specified gift) transferred by the charity in the taxation year by way of gift to a qualified donee exceeds b. the amount, if any, claimed by the charity, that may not exceed the lesser of … 5. ...

Benchmarks have been determined and Measuring the Small Businesses Compliance Burden – Benchmark Report was released in June 2009 and is available on the CRA Web site. 3.2.3- Completed The CRA will ensure that compliance burden reduction becomes a fundamental element of its forms review process and in the development of its administrative procedures. ... Under this framework, a baseline was created for measuring the compliance costs and published in the Measuring the Small Business Compliance Burden – Benchmark Report in June 2009, which is available on the CRA Web site. The Statistics Canada Survey of Regulatory Compliance Costs, 2008, released in July 2010, shows that overall, the average annual cost per establishment to comply with legislated requirements decreased by 5.5%, from $1825.39 in 2005 to $1724.10 in 2008. ...

Frequently asked questions listed by topic Benefits- General Alberta and British Columbia's pre-retirement death benefit Application of the equal and periodic rule to pensions in pay Seamless pension plans Seamless pension plans Transfer of survivor benefits (Same sex partners) Benefits- DB Plans Actuarial increase after age 60, instead of age 65, for public safety occupations Consumer price index (CPI) indexing of pre-retirement benefits Designated plan- Termination funding Designated plan waiver (no more accruals) Distribution of surplus to a terminated employee Early retirement eligibility service Excess surplus issue Growing in rule Guarantee period when a joint and survivor option is elected with a dependant as the beneficiary Incorporation of 2010 DB limit in preparing an actuarial valuation report Incorrect pension- over and under payments Increase in joint and survivor option Increase in the surplus threshold under the Income Tax Act from 10% to 25% Industrial aggregate wage index Lump-sum payment of retroactive unpaid benefits Maximum 2% accrual rate Maximum transfer value Regulation 8517 Measure for Members of Registered Pension Plans Sponsored by Employers who have Commenced Bankruptcy and Insolvency Proceedings Minimum accrual under a defined benefit provision Optional form exceeding 2% Paragraph 8515(7)(c) of the Income Tax Regulations- Indexing assumptions Periodic distribution of an actuarial surplus to retired members Phased retirement Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter Quebec's additional pension benefit Quebec's indexing benefit Quebec's indexing benefit- Lump-sum payment on tax deferred transfer Quebec's indexing benefit where plan benefit at maximum Receiving a maximum pension benefit from two different defined benefit provisions Reciprocal transfer involving a plan with an unfunded liability Subsection 8303(6) of the Income Tax Regulations- Qualifying transfer to pension plan Surplus used on plan wind up to provide stand alone ancillary benefits Use of "banked hours" to increase benefits Benefits- MP Plans Conversion from defined contribution (DC) provision to defined benefit (DB) provision Variable benefits paid out from a money purchase provision Paying indexing from a registered pension plan (RPP) after annuity purchase Self-annuitized money purchase plans Status of legislation on variable benefits paid out from a money purchase provision Contributions Allocation of Surplus in a flexible pension plan Contributions for former employees of a predecessor employer Contributions to a Plan With No Participating Employer Elimination of excess surplus after valuation Employer contributions in a designated plan Employer flex contributions Excess contributions to an RPP due to reasonable errors Flex Plans Including stock options in compensation for pension plan purposes Increase in the surplus threshold under the Income Tax Act from 10 per cent to 25 per cent Issues Arising out of the Monsanto Case (2004) Issues arising out of the Monsanto case (2005) Issues Arising out of the Transamerica Case (2004) Issues arising out of the Transamerica case (2005) Over-contribution to a registered pension plan (RPP)- Tax treatment of return to employee or employer Recommended Contributions to a Designated Plan Refund of employer contributions made in error Refund of Excess Contributions Prior to T4 Preparation Retroactive contributions to a defined contribution pension plan Return of a member's contribution that was transferred from another defined benefit plan Under-contributions to money purchase accounts- Foregone earnings Withholding Tax on Refunds of Excess Contributions Eligible Service New provincial requirements for parental leave Payment to an employee in lieu of termination notice Periods of layoff in excess of five years Proportionality condition and the 50/50 test Proportionality Newsletter issues Recognition of past service Recognition of pre-reform service previously commuted Severance pay as pensionable earnings and credited service PA/PSPA/PAR Determination of normalized pension for a hybrid plan PA during period of disability leave PSPA calculation- New limits PARs Plan Administration Amending a pension plan when the plan is winding up due to bankruptcy Amendment to subparagraph 8502(d)(iv) of the Income Tax Regulation s Administrator's obligation to send T10 when employee's address is unknown Demutualization Disclosure of personal and private information Individual Pension Plans established primarily to accept a transfer of funds from a prior registered pension plan Locked-in designation Multi-employer plan (MEP) and specified multi-employer plan (SMEP) Quebec's Bill 102 Retroactive application (Same sex partners) Same sex partners The payment of related fees or reimbursement to the employer Unable to locate members Budget- Questions and Answers 2011 Budget Other- Questions and Answers Proposed tax changes related to the Saskatchewan Pension Plan Page details Date modified: 2018-07-23 ...

4.2.3 Labelling of Containers of Wine From: Canada Revenue Agency May 2008 Note: This memorandum replaces the version dated January 2005. ... All of the memoranda in the Excise Duty Memoranda Series are available on the CRA Web site at www.cra.gc.ca/exciseduty, under Excise Act, 2001 – Technical Information. ...

Ongoing In 2013-2014, debt management research: completed a first study and continued to work on the employer population continued work on source and disposition of GST/HST developed a first model to forecast the level of tax debt continued work on trend analysis; designed samplings and prepared reports on findings for different program initiatives Benefit programs and benefit-related services delivered by the Canada Revenue Agency Six federal benefit programs Canada child tax benefit Children's special allowances Disability tax credit Universal child care benefit – on behalf of Employment and Social Development Canada Goods and services tax / harmonized sales tax credit Working income tax benefit advance payments Twenty-eight ongoing benefit programs for provinces and territories 1st year 1st year British Columbia – BC family bonus 1996 Newfoundland and Labrador seniors' benefit 1999 Alberta family employment tax credit 1997 Saskatchewan low-income tax credit 2000 New Brunswick child tax benefit 1997 Newfoundland and Labrador – mother baby nutrition supplement 2001 New Brunswick working income supplement 1997 Ontario child benefit 2007 Newfoundland and Labrador harmonized sales tax credit 1997 British Columbia low-income climate action tax credit 2008 British Columbia – BC earned income benefit 1998 Ontario senior homeowners' property tax grant 2009 Saskatchewan child benefit 1998 Ontario sales tax credit 2010 Northwest Territories child benefit 1998 British Columbia harmonized sales tax credit 2010 Northwest Territories – territorial worker's supplement 1998 Nova Scotia affordable living tax credit 2010 Nova Scotia child benefit 1998 Ontario energy and property tax credit 2011 Yukon child benefit 1999 Northern Ontario energy credit 2011 Nunavut child benefit 1999 Ontario trillium benefit 2012 Nunavut – territorial worker's supplement 1999 New Brunswick school supplement 2012 Newfoundland and Labrador child benefit 1999 Prince Edward Island sales tax and credit 2013 Ten one-time payment programs 1st year 1st year Relief for heating expenses (federal) 2000 Energy cost benefit (federal) 2005 British Columbia – BC energy rebate 2001 Alberta 2005 resource rebate 2005 Alberta energy tax refund 2001 Ontario home electricity relief 2006 Ontario taxpayer dividend 2001 British Columbia climate action dividend 2008 Nova Scotia taxpayer refund 2003 Ontario sales tax transition benefit 2010 Eighty-eight data exchange and data transfer services Fifty-four income verification data exchanges with provinces to support programs Ten national child benefit supplement data exchanges with provinces and territories to facilitate the calculation of social assistance Five data transfers with provinces to support top-ups for CRA-administered child benefit programs Two data transfers of income and child information to support administration of the Ontario child care supplement and Quebec family allowance programs Eight data exchanges and transfers to support the Nova Scotia pharmacare program, the British Columbia low-income climate action tax credit, Ontario senior homeowners property tax grant, Ontario sales tax credit, Ontario energy and property tax credit/Northern Ontario tax credit, Ontario trillium benefit, BC harmonized sales tax credit and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act Nine data exchanges and data transfers to support federal administration of the employment insurance family supplement, guaranteed income supplement, Canada learning bond, additional canada education savings grant, registered disability savings plan and Canadian disability savings grant, Old Age Security, and universal child care benefit Service standards Canadians' confidence in the integrity of the tax system is essential to the CRA's success. ... New Service Standards in 2013-2014 We introduced four new service standards: Charities – written enquiries – routine Charities – written enquiries – complex Processing a request to authorize or cancel a representative – paper Processing a request to authorize or cancel a representative – electronic Revised Service Standards in 2013-2014 We made changes to two of our service standards. ... Our Service Standard Results Taxpayer and business assistance Service Standards Targets 2011-2012 2012-2013 2013-2014 General enquiries – telephone service level Respond to calls in the agent queue within two minutes 80% 80.1% 82% 80% Business enquiries – telephone service level Respond to calls in the agent queue within two minutes 80% 81.2% 82% 81% GST/HST rulings and interpretations – telephone enquiries Respond to calls in the agent queue within two minutes 80% 88% 97% 95% GST/HST rulings and interpretations – written enquiries Respond to written requests for GST/HST rulings and interpretations within 45 business days of receipt in the CRA. ...

This applies to amounts received or receivable by a taxpayer after October 7, 2003, other than to amounts received before 2005 under a grant of a restrictive covenant made in writing on or before October 7, 2003, between the taxpayer and a person with whom the taxpayer deals at arm's length. ... Eligible capital property – Sometimes an agreement to sell a business and its underlying assets includes a non-competition agreement by the seller (grantor). ... Shares and partnership interests – In cases where the consideration for certain types of restrictive covenants directly relates to the grantor's disposition of an eligible interest and where five additional requirements are satisfied and the grantor and buyer elect in prescribed form. ...

CRA's national action plan developed in response to the 2005 CRA Employee Survey includes initiatives targeting staffing, career development, leadership, harassment and discrimination, and workplace well-being; progress against the Action Plan is posted on the InfoZone. ... National Action Plan for 2005 CRA Employee Survey Governance of the Values and Ethics Environment Employee responses in employee surveys Is the CRA workforce guided by CRA values and ethics? ... Employment Equity – representation rates compared to labour market availability Strategic Direction for Employment Equity Does the CRA adhere to safe workplace conditions according to the Canada Labour Code? ...

This audit dealt with information received by the CRA under the MOU with the Workers’ Compensation Board of British Columbia (WCB of BC) signed on, and with an effective date of July 13, 2005. ... There have been two exchanges of information between the CRA and the WCB of BC pursuant to this MOU: one received by the CRA in 2005 and the other in 2007. ...