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Highlights — Tax Services Innovating for the Future With the Tax Services business line, we are continuing to make ongoing advancements in the way we operate, applying new systems and technologies to improve the services we deliver to Canadians. ... Through consultations with our clients — individuals, small enterprises, and large businesses — we have developed a coherent vision for the future that embraces seven key areas: [The image above is also available in a text version] Under Future Directions, we will expand our services to improve client satisfaction, particularly by offering a wider range of electronic self-service options, making it easier and more convenient to comply. ... Processing returns accurately, efficiently, and in a timely way: introducing more electronic filing options — such as NETFILE and TELEFILE — to accelerate processing. ...

Canada Revenue Agency – Unaudited Supplementary Financial Information Previous page Next page Financial Performance Information – Parliamentary Appropriations Introduction This section of the Annual Report to Parliament 2009-2010 provides the details of the Agency’s resource management performance for the purpose of reporting to Parliament on the use of appropriations in 2009-2010. ... Sources of Respendable and Non-Respendable Non-Tax Revenue Respendable Non-Tax Revenue Non-Respendable Non-Tax Revenue User Fees/External Fees User Fees Act – Advance Income Tax Ruling Fee Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee User Fees Act – Taxation Statistical Analyses and Data Processing Fee Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee User Fees Act – Access to Information Processing Fee Policy on Service Standards for External Fees – Access to Information Processing Fee Details on Project Spending Details on Transfer Payment Programs Children’s Special Allowance Payments (Statutory) Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory) Reconciliation to the Statement of Operations Performance Summary 2009-2010 (in thousands of dollars) 2008-2009 Actual [Footnote 1] Main Estimates Planned Spending Total Authorities Actual Strategic Outcome: Taxpayers meet their obligations and Canada’s revenue base is protected Taxpayer and Business Assistance [Footnote 2] 483,467 690,626 690,626 542,727 531,371 Assessment of Returns and Payment Processing [Footnote 3] 645,529 587,917 587,917 728,359 690,835 Accounts Receivable and Returns Compliance [Footnote 4] 497,808 429,712 429,712 533,979 529,982 Reporting Compliance 1,037,944 922,077 922,077 1,129,081 1,092,367 Appeals 132,605 126,895 126,895 149,799 148,009 Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments Benefit Programs [Footnote 5] 341,843 331,566 331,566 342,634 342,440 The following Program Activity supports all strategic outcomes within the organization Internal Services [Footnote 1] 1,057,515 1,295,854 1,295,854 1,156,451 1,068,803 Strategic Outcome: Taxpayers and benefit recipients receive an independent and impartial review of their service-related complaints Taxpayers’ Ombudsman [Footnote 1] 1,945 3,328 3,328 3,130 2,741 Total 4,198,656 4,387,974 4,387,974 4,586,160 4,406,548 Less: Non-Tax Revenues Respendable Revenue –Pursuant to Section 60 of the Canada Revenue Agency Act 219,585 204,803 204,803 213,920 213,920 Non-Respendable Revenue 51,074 N/A 54,183 N/A 55,676 Plus: Cost of services received without charge 250,314 N/A 259,782 N/A 269,188 Net Cost of Agency 4,178,311 N/A 4,388,770 N/A 4,406,140 Note: Numbers may not add due to rounding [Footnote 1] Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity Internal Services are displayed separately from other program activities; they are no longer distributed among the remaining program activities. 2008-2009 Actuals have been restated to more accurately reflect the total spending attributable to each Program Activity and to provide a better comparison of spending information by Program Activity between fiscal years. ... [Footnote 5] Includes a) Relief for Heating Expenses (program announced in 2000) ($0.9 million in 2008-2009 and $0.5 million in 2009-2010); b) Energy Costs Assistance Measures expenses (program announced in the Fall of 2005) ($0.5 million in 2008-2009 and 0 in 2009-2010); and c) Statutory Children's Special Allowance payments ($211.8 million in 2008-2009 and $215.3 million in 2009-2010). ...

We have also sought feedback and input through public opinion research projects, starting with Thinking about Charities in 2005, to help meet the commitment made as part of Regulatory Reform to provide more information for donors. ... CPOP was a contributions program in place from 2005 to 2012. It provided funding to charities and non-profit organizations to help improve compliance through the delivery of plain language training materials, in-person outreach sessions, and web-based information to charities. ... In many ways, the examples I just highlighted – the Technical Issues Working Group, the CPOP projects – these are also examples of us working together. ...

In 2005, tax incentives were extended to SR&ED performed in Canada’s Exclusive Economic Zone, which encompasses 200 nautical miles from the coastline. ... Chronology 1944 – 100% of current expenditures and one‑third of capital expenditures for scientific research can be deducted from taxable income. 1961 – Capital expenditures become fully deductible in the taxation year in which they were incurred. 1962 – Corporations are allowed an incremental tax deduction equivalent to 50% of current and capital expenditures exceeding the 1961 level. 1967 – The incremental tax deduction of 50% is eliminated, and cash grants are introduced under the Industrial Research and Development Incentives Act. ... A review of the administration of tax incentives for SR&ED is undertaken and a new, simplified form for the tax credit is developed. 2000 – Provincial deductions for SR&ED that exceed the actual amount of the expenditure are deemed to be government assistance and are excluded from the calculation of eligible expenditures for federal SR&ED tax purposes. 2003 – The small business limit for a CCPC is raised from $200,000 to $300,000, so the $2 million SR&ED expenditure limit is phased out when taxable income is between $300,000 and $500,000. 2004 – The Income Tax Act is amended to ensure that unconnected small businesses that engage in SR&ED do not have to share the enhanced 35% tax credit solely because they receive investments from the same venture capital investors. 2005 – Tax incentives are extended to SR&ED performed in Canada’s Exclusive Economic Zone, which encompasses 200 nautical miles from the coastline. 2006 – The small business limit for CCPCs is increased to $400,000 and the $2 million annual SR&ED expenditure limit is phased out when taxable income for the previous taxation year is between $400,000 and $600,000. ...

Compliance – Our Core Operations The change initiatives of our innovation agenda, such as smart border management and expansion of electronic services, are aimed at transforming the way we do business to provide the best possible service to Canadians and businesses. ... For example: Process 90% of fairness requests related to accounts receivable and trust account programs within 4-6 weeks Provide technical interpretations to taxpayers within 90 days Process 80% of applications to registered pension plans within the published timeframes of 60 days for deemed registrations and 180 days for complete review Process paper T1 returns within 4-6 weeks of receipt and electronic returns (EFILE, NETFILE, TELEFILE) within 2 weeks of receipt Process GST/HST returns within 21 days of receipt Process 75% of T2 corporation returns within 50 calendar days and 90% within 90 calendar days Develop service standards for telephone enquiries, adapted from existing internal performance targets, by 2003-2004 Overall client satisfaction rating from our annual survey continues to meet or exceed our 71% benchmark result for 2000-2001 Continued effectiveness in communicating and implementing legislative changes within required timeframes Increased take-up of alternative electronic information services and reduced caller volumes Implementation of a systematic nationwide fairness monitoring program by 2005-2006 Successful implementation of the Scientific Research and Experimental Development (SR&ED) Strategic Business Plan Processing of returns is accurate, timely, and efficient Meet or exceed service standards and internal performance targets, for example: Process 98% of on-time T1 returns by mid-June Process paper T1 returns within 4-6 weeks of receipt and electronic returns (EFILE, NETFILE, TELEFILE) within 2 weeks of receipt Process 75% of current-year T2 corporation income tax returns within 50 days and a further 15% within 90 days Process 100% of all GST/HST returns within 21 days of receipt Process 95% of T3 trust returns within 4 months Process T4 returns filed via the Internet within one business day Process SR&ED tax credit claims within established service standard timeframes 90% of the time Tax debt is within targeted level Reduce the inventory of older accounts (greater than 5 years) relative to prior years Meet or exceed cash collections commitments to the Government of Canada of $8.4 billion for 2003-2004, increasing to $8.6 billion by 2005-2006 Close the gap between the dollar value of production (cash collections, write-offs, and other adjustments) and the intake of new debt Stabilize or prevent further deterioration in the ratio of outstanding receivables to gross revenues As part of a multi-faceted framework for managing accounts receivable: by 2003-2004, implement a National T1 Pool pilot project by 2004-2005, evaluate year 1 of the pilot project Compliance behaviour is understood with a view to minimizing areas of noncompliance Implementation of the Compliance Measurement Framework by 2004-2005 Development and implementation of an e-commerce compliance strategy by 2004-2005 Allocation of resources is guided by risk Continued effective use of information matching programs to identify discrepancies between amounts reported on tax returns and third-party information reports Results from validation programs continue to show much higher adjustment rates and average dollar amounts compared to random selections Results from audit and enforcement programs demonstrate effectiveness in flagging risky returns Investigations continue to detect proceeds of crime and make referrals, as required, for criminal prosecution Meet or exceed 2000-2001 benchmark for number of returns and registrations secured through the non-filer program Meet or exceed anticipated fiscal impact levels Actively seek legislative changes as required to enhance simplification and minimize noncompliance By 2005-2006, implement a formal mechanism for tracking and reporting on legislative issues The right compliance programs are used, are sufficiently resourced, and are effectively delivered Meet or exceed anticipated fiscal impact levels, for example: Provide for increased revenue of: $143 million in 2003-2004, $188.7 million in 2004-2005 and 2005-2006 through the GST/HST delinquent filer program Increase revenue by $33.7 million in 2003-2004, $45.8 million in 2004-2005 and 2005-2006 through Employer Compliance Audit Program Increase review and examination of Employer Withholding accounts to 5% of total Employer Registrants Base Continued participation in audit protocol agreements By 2005-2006, meet anticipated audit coverage levels (to be revised as necessary to account for increased population growth and adjustments in funding): Large corporations – 60% for large files and 20% for basic files Small and Medium business – 1.16% for unincorporated businesses and 1.26% for corporate files GST/HST files – 1.38% Knowledgeable and skilled workforce is in the right place at the right time Meet resource utilization targets in line with approved funding Training programs are in place by 2005 to meet the changing skills and knowledge required to deliver on Future Directions initiatives Benefit Programs and Other Services Our expected outcome in Benefit Programs and Other Services is that Canadians receive their rightful share of entitlements. ... Exhibit 9: Anticipated Results and Success Criteria for Customs Action Plan and Canada – U.S.Smart Border Expected Outcome – Canadians’ health, safety, security and business interests are protected, and Canada’s economic growth is supported, through responsible border and trade management Anticipated Results Success Criteria Enhanced enforcement that expeditiously identifies and responds to threats to the security, health and safety of society, and to Canada’s economy Continue to seize a significant portion (40% to 50%) of all contraband drugs seized in Canada Prompt and appropriate response to all known cases of significant threats to the health, safety and security of Canadians: prevention of the entry of inadmissible persons and prohibited goods investigations of dumped or subsidized imports enforcement actions from international threat identification Implementation of Officer Powers at eight ports by March 31, 2004 Modernization of memoranda of understanding with key government departments and agencies to allow, among other things, information sharing and intelligence gathering, joint priority setting for compliance improvement and performance reporting, by March 31, 2005 Increased examinations and detection of contraband across all major categories Effective compliance management that enhances personal and economic security, and encourages partnerships and sustained compliance Develop improved trade compliance data collection mechanisms by March 31, 2004 Responsible services that encourage voluntary compliance and minimize the compliance burden without compromising security Overall client satisfaction with Customs services is above 77% benchmark 95% of service standards are met (e.g., border wait times, release on minimum documentation, Pre-Arrival eview System release) Certainty and consistency for international trade and ravel A secure border with the United States that facilitates the movement of low-risk people nd goods Negotiation and implementation of customs procedures and trade policy instruments elated to new free trade agreements with Singapore, Central America Four, Free Trade Area of the Americas, CARICOM and the new WTO Round by March 31, 2005 Through participation in international organizations such as the World Trade Organization, World Customs Organization and Asia Pacific Economic Cooperation, nfluence international standards for rules on customs tariffs, dumping and subsidy eterminations, valuation and origin of goods, admissibility, trade incentives and ompliance management Knowledgeable and skilled orkforce is in the right lace at the right time Recruit 340 Customs officers by March 31, 2004 Phase II Officer Powers training to 456 customs inspectors by March 31, 2004 60% of staff receiving Customs Inspector Recruit Training Program will become nspectors in their first year on staff Specialized interdiction and enforcement training for 1,200 to 1,500 Customs officers by arch 31, 2004 Appeals Our expected outcome in Appeals is that Canadians receive an impartial and timely review of contested decisions through our redress system. ...

Notes to the Future-oriented Statement of Operations – Agency Activities 1. ... The CCRA Act was amended, on December 12, 2005, and renamed the Canada Revenue Agency Act (CRA Act). ... The estimated costs for significant services provided without charge include: 2009 2010 (in thousands of dollars) Employer’s contribution to the employee benefit plan (health and dental) – Treasury Board Secretariat 195,278 208,561 Legal services – Justice Canada 50,761 47,202 Audit services – Office of the Auditor General of Canada 2,470 2,470 Workers’ compensation benefits – Human Resources and Skills Development Canada 2,090 1,887 Payroll services – Public Works and Government Services Canada 1,512 1,512 252,111 261,632 10. ...

To find out the special rules for 2005 and subsequent tax years and for more information on flow-through entities, see Chapter 4. ... In 2005 and future years, he can only add the unused ECGB to the cost of any remaining units: 1. ... You can now carry an RFL incurred in tax years ending after 2005, back 3 years and forward up to 20 years. ...

Bill C-43, an Act to implement certain provisions of the federal budget tabled in Parliament on February 23, 2005, received Royal Assent on June 29, 2005. ... The prescribed annual rate of interest respecting excise duty on beer accounts is set at 5% for the period October 1, 2005 to December 31, 2005. ... Prescribed rates of interest GST/HST ATSC (per annum) Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Excise Duty (beer) Period Interest Penalty Refund Interest Arrears and Instalment Interest Interest Penalty October 1 to December 31, 2005 2.3804 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % July 1 to September 30, 2005 2.3804 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % April 1 to June 30, 2005 2.4066 % 6.0 % 5.0 % 7.0 % 5.0% 6.0 % January 1 to March 31, 2005 2.4333 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % Prescribed interest rates are adjusted every calendar quarter. ...

On August 1, 2005, Order in Council SI/2005-73 (OIC) transferred from the Department of Human Resources and Skills Development Canada (now Employment and Social Development Canada (ESDC) to the CRA the responsibility of the collection of certain ESDC debts. ... The Commission authorizes the CRA to collect debts established under the following provisions: Employment Insurance Act: Subsection 47(1): amounts payable under section 38, 39, 43, 45, 46 or 46.1 and overpayment established under Part VII.1 – benefits for self-employed persons. ... Summary of the project / initiative / change The Canada Revenue Agency (CRA) is responsible for the collection of outstanding taxes, levies and duties, as well as for the collection of Government Program (GP) debts on behalf of Employment and Social Development Canada (ESDC). ...

Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Eligible dividends are paid after 2005 by corporations resident in Canada to individual shareholders resident in Canada. ... For dividends received from 1988 to 2005, and for dividends other than eligible dividends received from 2006 to 2013, the taxable amount of dividends is 25% more than the amount paid. ...