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Management of Resources Previous page Next page Expectation (a): Project Management – Investment decisions are based on program priorities and affordability, and possible future liabilities are identified. ... The Agency's Five-year Fleet Capital Replacement plan was updated in November 2005, a strategy for acquiring vehicles was completed, and the plan was adhered to throughout 2006-2007. ... The Assistant Commissioner & Chief Information Officer (CIO) of Information Technology Branch reports directly to the Commissioner. ...

Item 50: Non-capital losses of other years- Line 252 of the return This item is the amount of the unapplied non-capital losses reported on 2005 to 2011 returns and/or any unapplied farming and fishing losses reported on 2002 to 2011 returns that have been applied in 2012. ... Item 70: Volunteer firefighters’ amount – Line 362 of Schedule 1 of the return Volunteer firefighters are eligible to claim an amount of $3,000 if: They were a volunteer firefighter during the year; and Completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year. ... Item 74: Children’s arts amount – Line 370 of Schedule 1 of the return A maximum amount of $500 per child can be claimed for the fees paid in 2012 relating to the cost of registration of membership in a prescribed program of artistic, cultural, recreational, or developmental activity. ...

Item 50: Non-capital losses of other years- Line 252 of the return This item is the amount of the unapplied non-capital losses reported on 2005 to 2011 returns and/or any unapplied farming and fishing losses reported on 2002 to 2011 returns that have been applied in 2012. ... Item 70: Volunteer firefighters’ amount – Line 362 of Schedule 1 of the return Volunteer firefighters are eligible to claim an amount of $3,000 if: They were a volunteer firefighter during the year; and Completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year. ... Item 74: Children’s arts amount – Line 370 of Schedule 1 of the return A maximum amount of $500 per child can be claimed for the fees paid in 2012 relating to the cost of registration of membership in a prescribed program of artistic, cultural, recreational, or developmental activity. ...

In addition, a separate document entitled Security Standards – CRA and Non-Federal Organizations Protection of Information was also jointly signed by the CRA and NB. ... In the Atlantic Region, an audit trail initiative commenced in November 2005. ... Footnotes [Footnote 1] The National Business Registry is the CRA's central repository of information for businesses using the BN system for federal and provincial programs [Footnote 2] The document is entitled: Security Standards – CRA and Non-Federal Organizations Protection of Information With Regard To The MOU concerning: Service New Brunswick Business Registration Service System [Footnote 3] Example of systems that are updated by the BN system are the RAPID system (Random Access Personal Information Database for T1 Personal Income Tax); GST Production; and Cortax (Corporation Income Tax) [Footnote 4] Encryption software used is Secure Sockets Layer version 3. ...

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. ...