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Underreporting of individual income tax accounted for the largest portion of the gross tax gap – an annual average of USD264 billion for the 2008 to 2010 tax years. ... Formal tax gap estimation recommenced in 2005 for tax year 2001 using data collected by the newly formed National Research Program. The results of these analyses were released in March of 2005 and April 2006. ...

Calculate payroll deductions and contributions Get ready to make deductions About the deduction of CPP contributions CPP contribution rates, maximums and exemptions Second additional CPP contribution (CPP) rates and maximums New – 2024 About the deduction of EI premiums EI premium rates and maximums About the deduction of income tax Income tax rates and income thresholds About the GST/HST on benefits GST/HST rates on benefits Determine if a benefit is taxable Determine the tax treatment of payments other than regular employment income How to calculate Make corrections before filing CPP contribution rates, maximums and exemptions Beginning January 1, 2024, you must deduct the second additional CPP contributions (CPP2) on earnings above the annual maximum pensionable earnings. ... Previous years 2000 to 2009 CPP contribution rates, maximums and exemptions 2000 to 2009 Year Maximum annual pensionable earnings Basic exemption amount Maximum contributory earnings Employee and employer contribution rate (%) definition: Employee and employer contribution rate Maximum annual employee and employer contribution Maximum annual self-employed contribution definition: Maximum annual self-employed contribution 2009 $46,300 $3,500 $42,800 4.95 $2,118.60 $4,237.20 2008 $44,900 $3,500 $41,400 4.95 $2,049.30 $4,098.60 2007 $43,700 $3,500 $40,200 4.95 $1,989.90 $3,979.80 2006 $42,100 $3,500 $38,600 4.95 $1,910.70 $3,821.40 2005 $41,100 $3,500 $37,600 4.95 $1,861.20 $3,722.40 2004 $40,500 $3,500 $37,000 4.95 $1,831.50 $3,663.00 2003 $39,900 $3,500 $36,400 4.95 $1,801.80 $3,603.60 2002 $39,100 $3,500 $35,600 4.70 $1,673.20 $3,346.40 2001 $38,300 $3,500 $34,800 4.30 $1,496.40 $2,992.80 2000 $37,600 $3,500 $34,100 3.90 $1,329.90 $2,659.80 1990 to 1999 CPP contribution rates, maximums and exemptions 1990 to 1999 Year Maximum annual pensionable earnings Basic exemption amount Maximum contributory earnings Employee and employer contribution rate (%) definition: Employee and employer contribution rate Maximum annual employee and employer contribution Maximum annual self-employed contribution definition: Maximum annual self-employed contribution 1999 $37,400 $3,500 $33,900 3.50 $1,186.50 $2,373.00 1998 $36,900 $3,500 $33,400 3.20 $1,068.80 $2,137.60 1997 $35,800 $3,500 $32,300 2.925 Footnote * $944.78 $1,889.55 1996 $35,400 $3,500 $31,900 2.80 $893.20 $1,786.40 1995 $34,900 $3,400 $31,500 2.70 $850.50 $1,701.00 1994 $34,400 $3,400 $31,000 2.60 $806.00 $1,612.00 1993 $33,400 $3,300 $30,100 2.50 $752.50 $1,505.00 1992 $32,200 $3,200 $29,000 2.40 $696.00 $1,392.00 1991 $30,500 $3,000 $27,500 2.30 $632.50 $1,265.00 1990 $28,900 $2,800 $26,100 2.20 $574.20 $1,148.40 Footnote * For 1997, the CPP rate was adjusted to 3.0% with a payment on filing a return (max. $969). ... References Legislation CPP: 11.1(1) Contribution rate – 1966 to 1986 CPP: 11.1(2) Contribution rates after 1986 CPP: 11.2 First and second additional contribution rates CPP: 16 Maximum contributory earnings CPP: 17 Maximum pensionable earnings CPP: 19 Basic exemption CPP: 20 Year’s basic exemption CPP: Schedule 1 Contribution rates CPP: Schedule 2 First and second additional contribution rates Document navigation Next: Determine if a benefit is taxable Page details Date modified: 2025-02-25 ...

Meals and Lodging expenses Date Time in or Time out Location Restaurant Type Amount June 15 9:30 Oshawa June 15 Belleville Paradise Rest Lunch $ 9.20 June 15 Montréal Dunns Rest Dinner $ 22.99 June 15 Montréal Quebec Motel Ltd Lodging $ 64.50 June 16 Montreal Dunns Rest Breakfast $ 5.75 June 16 Belleville Paradise Rest Lunch $ 17.45 June 16 16:00 Oshawa Employees should keep the record book in case the CRA wishes to verify the expenses claimed. ... For taxation years 2003 to 2005, the flat rate is $15 per meal to a maximum of $45 per day. ... For those using the batching rate, they are entitled to claim an amount not exceeding US$30 per person per day for taxation years 2003 to 2005 and US$34 for 2006 and subsequent taxation years. ...

Meals and Lodging expenses Date Time in or Time out Location Restaurant Type Amount June 15 9:30 Oshawa June 15 Belleville Paradise Rest Lunch $ 9.20 June 15 Montréal Dunns Rest Dinner $ 22.99 June 15 Montréal Quebec Motel Ltd Lodging $ 64.50 June 16 Montreal Dunns Rest Breakfast $ 5.75 June 16 Belleville Paradise Rest Lunch $ 17.45 June 16 16:00 Oshawa Employees should keep the record book in case the CRA wishes to verify the expenses claimed. ... For taxation years 2003 to 2005, the flat rate is $15 per meal to a maximum of $45 per day. ... For those using the batching rate, they are entitled to claim an amount not exceeding US$30 per person per day for taxation years 2003 to 2005 and US$34 for 2006 and subsequent taxation years. ...

., CA, CFE Partner BDO CANADA LLP Chartered Accountants & Consultants Winnipeg, Manitoba Gerard J. ... 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. ...

T661 Claim for Scientific Research and Experimental Development (SR&ED) in Canada What's New- Stock Options Benefits Following the decision rendered on February 24, 2005, by the Tax Court of Canada in Alcatel Canada Inc. vs. ... Stock option benefits that are claimed for SR&ED purposes will be included in the salary or wages of an SR&ED employee in the same proportion (%) the employee's salary was claimed as SR&ED by the employer in the year in which the options were issued. ...

A CRA investigation revealed that Oladehinde operated a tax preparation business in Toronto, Ontario, under his corporation Dehinde & Associates International Inc. Oladehinde, acting in his capacity as a director and officer, prepared and filed 1,427 individual income tax returns between 2001 and 2005 using false charitable donation claims amounting to $13 million. ...

Small Producers of Wine From: Canada Revenue Agency Excise Duty Memorandum EDM4-1-2 November 2022 This version replaces the one dated March 2005. ... The offices are listed at Contact Information – Excise and Specialty Tax Directorate. ... This brings the sales for their second fiscal year to $61,000 ($48,500 at the end of November + $12,500 in December), which is greater than the small producer threshold. ...

Performance Against Our Service Standards 2002-2007 – Provides historical data on performance against our service standards for the period 2002-2003 through 2006-2007 for the service standards in effect during one or more of those years. ... Two of the projects touch on satisfaction: 2008 Annual Corporate Survey – Based on the sampling method devised for the baseline study conducted in 2005, an approach peer-reviewed by PWGSC and the PCO. Web site business user survey – A telephone survey of businesses and intermediaries – measuring users' awareness and use of CRA Web-based services, and their experience and satisfaction with the Web site. ...

This section presents the planned contributions and expected results for theme IV – Shrinking the environmental footprint – Beginning with government. Theme IV: Targets and implementation strategies Greenhouse gas emissions and energy Greenhouse gas emissions reduction The Government of Canada will reduce greenhouse gas emissions from its buildings and fleets by 17% below 2005 levels by 2020. ...