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Previous page: Audited Financial Statements – Agency Activities- Statement of Operations – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Cash Flow – Agency Activities Audited Financial Statements – Agency Activities Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2006 2005 Net liabilities, beginning of year (112,635) (189,704) Net cost of operations (3,541,956) (3,274,364) Current year Parliamentary appropriations used (Note 3 (a)) 3,177,265 2,887,450 Non-tax revenue not credited to Vote 1 (Note 3 (c)) (165,355) (122,144) Net cash provided not affecting appropriations in the current year (Note 3 (c)) (59,596) 43,014 Services received without charge from other government agencies and departments (Note 11) 475,458 427,570 Change in Due from the Consolidated Revenue Fund (42,116) 115,543 Net liabilities, end of year (268,935) (112,635) The accompanying notes are an integral part of these financial statements. Audited Previous page: Audited Financial Statements – Agency Activities- Statement of Operations – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Cash Flow – Agency Activities Date modified: 2006-11-23 ...

Previous page: Audited Financial Statements – Agency Activities- Statement of Net Liabilities – Agency Activities Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities Audited Financial Statements – Agency Activities Statement of Cash Flow – Agency Activities for the year ended March 31 (in thousands of dollars) 2006 2005 Operating activities Net cost of operations 3,541,956 3,274,364 Items not affecting cash Amortization of capital assets (53,603) (43,585) Net loss on disposal/write-off of capital assets (8,158) (789) Services received without charge from other government agencies and departments (Note 11) (475,458) (427,570) Change in financial assets other than Due from the Consolidated Revenue Fund (106,734) 83,484 Change in other assets (156) 1,466 Change in liabilities other than lease obligations for capital assets (46,987) (194,107) Cash used by operating activities 2,850,860 2,693,263 Investing activities Acquisition of capital assets funded by current year appropriations 99,111 114,184 Acquisition of capital assets not funded by current year appropriations 4,375 (1,907) Change in lease obligations for capital assets (1,904) 2,806 Proceeds from disposal of capital assets (128) (26) Cash used by investing activities 101,454 115,057 Net cash provided by the Government of Canada 2,952,314 2,808,320 The accompanying notes are an integral part of these financial statements. Audited Previous page: Audited Financial Statements – Agency Activities- Statement of Net Liabilities – Agency Activities Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities Date modified: 2006-11-23 ...

Previous page: Appendix B – Board of Management Next page: Appendix C – Detailed Financial Information Appendix C – Detailed Financial Information Table 1: Agency Planned Spending (thousands of dollars) Forecast Spending 2004-2005 1 Planned Spending 2005-2006 Planned Spending 2006-2007 Planned Spending 2007-2008 Program Activities Client Assistance 313,050 329,501 328,991 328,610 Assessment of Returns and Payment Processing 827,849 763,229 781,562 783,531 Filing and Remittance Compliance 711,253 653,936 643,406 643,214 Reporting Compliance 1,105,522 1,033,296 1,022,232 1,016,745 Appeals 127,056 116,529 115,575 115,526 Benefit Programs 290,153 280,532 283,830 290,772 Budgetary Main Estimates (gross) 3,374,883 3,177,023 3,175,596 3,178,398 Less: Revenues Credited to the Vote 142,732 148,127 148,006 148,006 Total Main Estimates 1 3,232,151 3,028,896 3,027,590 3,030,392 Adjustments Carry Forward from 2003-2004 217,626 Supplementary Estimates Transfer to CBSA as a result of December 12, 2003 government restructure (250,981) Reduction to respendable revenue related to the transfer of border operations (12,110) Transfer of Crown Corporation Secretariat from Transport Canada 711 National initiative to combat money laundering 4,921 Additional Contribution to the government-wide reallocation exercise (12,000) Charities Regulatory Reform – Budget 2004 10,236 11,255 11,198 11,270 Tax Shelters – Budget 2003 1,195 5,332 5,007 5,062 Other Initiatives relating to 2004 Budget 4,324 3,891 3,155 3,278 Government On-Line 5,063 378 Campaign Tax Filing/Regional Tailoring 1,590 Offshore Trusts (Legislation Pending) (15,332) CBSA Transfer Adjustment (3,000) (3,000) (3,000) Technical Funding for collective agreements/awards signed prior to 2004-2005 8,423 Funding for collective agreements/awards signed in 2004-2005 81,000 92,486 132,177 156,314 2004-2005 Adjustment to EBP related to Supplementary Estimates (14,133) 2004-2005 Adjustment to Respendable Revenue Statutory Vote 1,429 2004-2005 Adjustment to CPP/EI work 6,215 2004-2005 Adjustment to Revenue Credited to the Vote 1 (5,415) Planned Spending before Budget Announcements 2 3,264,913 3,139,238 3,176,127 3,203,316 February 23, 2005 Budget Announcements New Initiatives Affecting Income Tax 3 Increased audit and enforcement to discourage tax havens 30,000 30,000 30,000 Enhance federal tobacco tax compliance and enforcement 1,800 1,800 1,500 Sub-total 31,800 31,800 31,500 Expenditure Review Announcements 4 Tax Return Processing (5,200) (12,900) (20,400) Cash counters in Tax Service Offices and Tax Centres (4,900) (5,300) Enquiries Counter Services in Tax service Offices and Tax Centres (500) (6,400) (12,500) Corporate Services (24,500) (39,000) (50,600) Pay Compensation Delivery Services (400) (2,800) (5,300) Corporate Overhead at Headquarters (4,000) (7,200) (8,000) Corporate Overhead outside Headquarters (500) (600) (7,900) Procurement Savings (1,680) Sub-total – (36,780) (73,800) (110,000) Planned Spending Including Budget Announcements 3,264,913 3,134,258 3,134,127 3,124,816 Less: Non-Respendable Non-Tax Revenue 1,959,199 1,956,051 1,956,051 1,956,051 Respendable Revenue pursuant to CCRA Ac t 20,518 20,535 20,703 20,965 Plus: Cost of services received without charge 474,919 474,444 476,576 477,960 Net cost of Agency 1,760,115 1,632,116 1,633,949 1,625,760 Full-Time Equivalents (Planned before Budget Announcements) 37,911 38,199 38,019 37,972 1 The 2004-2005 Main Estimates for CRA included corporate support resources which were transferred to CBSA through 2004-2005 Supplementary Estimates A. 2 Subsequent tables balance to these amounts as applicable, and do not reflect amounts relating to the February 23, 2005 Federal Budget Announcements. 3 This reflects changes to planned program spending for the upcoming planning period as a result of 2005 Budget Announcements. 4 This reflects the reduction to the Agency's planned spending, including Employee Benefit Plans, as a result of the ERC exercise announced in the 2005 Budget – more information will be provided in the next Supplementary Estimates. ... Previous page: Appendix B – Board of Management Next page: Appendix C – Detailed Financial Information Date modified: 2005-03-24 ...

Previous page: Audited Financial Statements – Administered Activities- Statement of Administered Revenues Next page: Audited Financial Statements – Administered Activities- Statement of Administered Cash Flows Audited Financial Statements – Administered Activities Statement of Administered Expenses and Recoveries for the year ended March 31 (in thousands of dollars) 2006 2005 Federal administered expenses Child tax benefits 9,199,805 8,687,760 Energy cost benefits 357,654 – Children's special allowances 169,611 159,366 Relief for heating expenses 2,721 5,562 Federal administered recoveries Old Age Security benefits (911,379) (745,144) Employment Insurance benefits (119,717) (154,276) Net Expenses and Recoveries Administered for the Federal Government 8,698,695 7,953,268 Provincial and Territorial administered expenses Alberta resource rebate 1,257,644 – Family benefits programs 217,149 226,781 Sales tax credits 47,387 45,456 Nova Scotia taxpayer refund program – 5,537 Net Expenses Administered for Provinces and Territories 1,522,180 277,774 Total Net Administered Expenses and Recoveries 10,220,875 8,231,042 The accompanying notes are an integral part of these financial statements. Audited Previous page: Audited Financial Statements – Administered Activities- Statement of Administered Revenues Next page: Audited Financial Statements – Administered Activities- Statement of Administered Cash Flows Date modified: 2006-11-23 ...

ETSL36R- Basic Facts – Insurance Premiums Other Than Marine ET/SL 36R February 2005 This notice replaces Canada Customs and Revenue Agency Notice ET/SL-0036 dated February 18, 1998. ... Every person resident in Canada, including a corporation, who places insurance on risks in this country with an unauthorized insurer or an authorized insurer through a broker or agent outside Canada is required to file a form B243, Excise Tax Return – Insured and account for tax at the rate of 10% on each taxable premium. ... The CRA requires that all brokers and agents who place or assist in placing contracts of insurance as described above are required to report the details of those contracts to the CRA no later than March 15 of each year on a form B241, Excise Tax Return – Broker. ...

The corporate income tax revenue increase resulted from higher corporate profits in 2005, particularly in the energy sector. The rise in non-resident income tax revenue reflected strong growth in dividend payments to non-residents in late 2005. ... The remaining taxes and duties were $245 million lower, which was attributable to decreased tobacco revenues as a large licensee began moving their domestic production to Mexico starting in October 2005. ...

Date of Revision April 29, 2005. This policy statement cancels P-051R1, dated March 8, 1999. Legislative Reference Definition of “business” in subsection 123(1); subsections 143(1), 240(1) and 240(4) of the Excise Tax Act (the Act) National Coding System File Number 11635-3 Effective Date January 1, 1991 for GST and April 1, 1997 for HST Table of Contents Issue Decision Discussion Carrying on a business Carrying on business in Canada Guidelines Examples Example No. 1 – Lease of Tangible Personal Property Example No. 2 – Lease of Tangible Personal Property Example No. 3 – Lease of Tangible Personal Property Example No. 4 – Assignment of Lease Example No. 5 – Renewal of Lease Example No. 6 – Lease of Real Property Example No. 7 – Supply of Goods By Way of Sale Example No. 8 – Supply of Goods By Way of Sale Example No. 9 – Supply of Goods By Way of Sale Example No. 10 – Supply of Goods By Way of Sale Example No. 11 – Supply of Goods By Way of Sale Example No. 12 – Supply of Goods By Way of Sale Example No. 13 – Supply of Goods By Way of Sale Example No. 14 – Electronic Commerce – Digitized Products Example No. 15 – Electronic Commerce – Software Applications Example No. 16 – Electronic Commerce – Application Hosting Example No. 17 – Electronic Commerce – Web Site Hosting Example No. 18 – Supply of Services Example No. 19 – Supply of Services Example No. 20 – Supply of Services Example No. 21 – Supply of Services Issue At issue is whether or not a non-resident person is carrying on business in Canada for GST/HST purposes. ... EXAMPLE NO. 15 – ELECTRONIC COMMERCE – SOFTWARE APPLICATIONS Facts 1. ...

Figure III: Taxable income (excluding exempt income), by industry share (%)- 2001 and 2005 Other includes Agriculture, Forestry, Fishing and Hunting (1.8%), Mining (0.5%), Public Utilities (1.1%), Transportation and Warehousing (2.3%), Information and Cultural Industries (4.4%), Management of Companies and Enterprises (5.1%), and Uncoded (0.3%). ... Table I: Share (%) of number of filers, taxable income* and total net federal taxes, by size, 2001 and 2005 Counts (%) Taxable Income* (%) Total Net Federal Taxes (%) Size 2001 2005 2001 2005 2001 2005 Smaller (mostly CCPCs) 93.4% 94.0% 27.8% 29.7% 16.2% 19.2% Larger CCPCs & non CCPCs** 6.6% 6.0% 72.2% 70.3% 83.8% 80.8% All Corporations 100% 100% 100% 100% 100% 100% *Taxable income excludes exempt income. ... Table II: Percentage contribution by industry of counts, taxable income* and total net federal taxes (five-year average: 2001-2005) Industry Counts (%) Taxable Income* (%) Total Net Federal Taxes (%) 01. ...

Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 7. ... Good and Services Tax revenues Audited Financial Statements – Administered Activities Notes to the Financial Statements – Administered Activities 8. ... As at March 31, 2006, an amount of $9,694 million was under objection at the Agency level ($9,537 million for 2005) and an amount of $1,742 million was being appealed to the courts ($1,360 million for 2005). ...

Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 8. ... It does not include GST revenues on imported goods of $23,253 million in 2006 ($21,909 million in 2005), which are administered and reported by the Canada Border Services Agency since April 1, 2004. ... The following table presents details of the GST revenues administered by the Agency for the Government of Canada as reported in the Statement of Administered Revenues: 2006 2005 (in thousands of dollars) GST revenues net of ITC and rebates 14,388,842 12,321,750 Less: GST quarterly tax credits (3,401,492) (3,309,513) GST net revenues 10,987,350 9,012,237 Audited Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 8. ...