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Directors/Trustees Summary policy Date September 3, 2003 (Revised September 13, 2005) Reference number CSP-D10 Key words Director / Trustee Policy statement Directors / trustees and like officials are persons who govern a registered charity. ... Provincial law determines the circumstances under which a registered charity's directors / trustees can receive compensation. In general, a registered charity cannot pay its directors / trustees simply for occupying their positions. ...

Met Expected Result – Eligibility determination and payment processing are timely and accurate Timely processing – As discussed on, we maintained our high standard by issuing over 99.9% of payments on time. ... Accuracy – Overpayment control – Accuracy is also demonstrated by the minimal value of benefit overpayments issued. ... For abandoned calls, we assume that benefit recipients received the information they needed from the pre-recorded messages they heard while on hold, as these are updated continuously to address topical issues. 3 Including the $610 million in entitlements to the Disability Tax Credit program which are delivered through the T1 assessing process rather than as direct cash payments, the total amount of benefits and credits issued is almost $15.3 billion. 4 Internal CRA Quality Assurance Studies, Monitoring CCTB Application Processing Timeframes, Final Reports for May 2005, August 2005, November 2005 and February 2006. 5 Internal CRA Quality Assurance Study, Activity Types 307/308 Processing Timeframes, Final Report, April 2005. 6 Internal CRA Quality Assurance Study, Activity Types 395/397 (Accuracy), Final Report, January 2006. 7 Internal CRA Quality Assurance Study, Activity Types 307/308 (Accuracy), Final Report, September 2005. 8 CCTB First-Time Applicants Survey, September 2005. ...

Table 21: Summary of Total Corporate Tax Filers by Assets Groups, Count and Five Key Variables Year 2001 Assets Groups ($) Number of corporations* Assets Gross Revenue Net Income for tax purposes Taxable Income Total net fed tax 890477 55545.5 147064 20897.9 9987.9 1757.3 305505 155272.4 183487.9 11215.4 10271.9 1207.7 149969 303438.5 316246.2 23899.4 12763.2 1619.8 20423 137684.1 150324.7 6455.6 5155.6 871.2 24661 5033156.8 1571575.3 189735.8 78868.3 18667.1 1391035 5685097.2 2368698.1 252204 117046.7 24123.1 Year 2002 Assets Groups ($) Number of corporations* Assets Gross Revenue Net Income for tax purposes Taxable Income Total net fed tax 920652 56613.8 139492.6 10864.4 10587.6 1857 315778 160822.2 189942.6 11946.8 10884.3 1253.2 157543 319376.3 325197.1 16561.4 13696.1 1713 21461 144615.7 154956.1 6934.4 5422.4 828.4 25284 5171754.3 1546503.3 142007 75874.6 18310.6 1440718 5853182.3 2356091.7 188313.9 116465 23962.2 Year 2003 Assets Groups ($) Number of corporations* Assets Gross Revenue Net Income for tax purposes Taxable Income Total net fed tax 951253 58054.9 147598.7 11127.7 13284 2393.8 326545 166842.3 194912.9 12650.9 11452 1319.2 164781 335330.6 338254.5 17125.4 14467.4 1713.4 22363 151300.5 159857.2 7151.9 5442.7 844 25861 5265439.6 1561119.1 152424.8 82313 19835.5 1490803 5976967.9 2401742.4 200480.7 126959 26105.9 Year 2004 Assets Groups ($) Number of corporations* Assets Gross Revenue Net Income for tax purposes Taxable Income Total net fed tax 967636 59992.4 145735.6 21403.7 18216.3 3322.8 338926 173546.9 200927.8 14447.1 13118.2 1520.3 174701 355600.5 354868.8 20295 16689.2 1934.6 23880 161271.4 167605.5 8066.4 6366.8 907.1 27298 5632287.1 1701591.1 200271.2 101535.1 21786.9 1532441 6382698.3 2570728.8 264483.4 155925.6 29471.8 Year 2005 Assets Groups ($) Number of corporations* Assets Gross Revenue Net Income for tax purposes Taxable Income Total net fed tax 966985 58927.2 147811.5 22958.7 19761.2 3439.8 349308 179419.5 209289 16186.1 14823.3 1742.5 185865 380007.6 376089.4 24888.8 20309.2 2445.6 25638 173188.6 179848.2 9583.3 7590 1154.3 29237 6378618.7 1839027.5 233961.8 107472.1 22529.5 1557033 7170161.6 2752065.6 307578.8 169955.6 31311.7 * Excluding exempt income. ...

Table 20: Summary of Total Corporate Tax Filers by Revenue Groups, Count and Five Key Variables Year 2001 Gross revenue groups ($) Number of corporations Assets Gross Revenue Net Income for tax purposes* Taxable Income* Total net fed taxes 1004457 775865.9 64141.1 40223.4 13519.9 2104.6 189502 175973.6 93239.5 9978.3 7677 934.1 129905 289622.5 194733.7 13913.6 10382.1 1352.2 51598 475605.2 325226.7 17434 12388.2 2027.4 15573 3968030 1691357 170654.8 73079.5 17704.8 1391035 5685097.2 2368698.1 252204 117046.7 24123.1 Year 2002 Gross revenue groups ($) Number of corporations Assets Gross Revenue Net Income for tax purposes* Taxable Income* Total net fed taxes 1043389 836449.6 66734.3 20661 15257.8 2410.1 193999 171768.9 95554.5 8413.6 8253.9 1064 134652 294047.8 201493.3 13048.8 10855.6 1356.3 52734 517870.1 332393.7 18479.9 12857.6 2132.6 15944 4033046 1659915.8 127710.6 69240 16999.2 1440718 5853182.3 2356091.7 188313.9 116465 23962.2 Year 2003 Gross revenue groups ($) Number of corporations Assets Gross Revenue Net Income for tax purposes* Taxable Income* Total net fed taxes 1079708 868558.8 64229.8 13950.1 18173.9 3117.7 200929 181253 99092.5 10270 8573.8 1078.3 139209 304632.5 208319.2 15797.3 11353.6 1408.8 54634 514170.4 343646.2 18187 12918.4 2064.4 16323 4108353.2 1686454.7 142276.2 75939.4 18436.8 1490803 5976967.9 2401742.4 200480.7 126959 26105.9 Year 2004 Gross revenue groups ($) Number of corporations Assets Gross Revenue Net Income for tax purposes* Taxable Income* Total net fed taxes 1105114 883376.7 70669.3 31805.7 23984.6 4130.8 207886 218243.9 102595.9 12121.1 10644.6 1440.1 144991 295684.2 217203.5 16191.5 13331.4 1652.3 57338 556422.3 361270.9 22609.5 15378.3 2376.1 17112 4428971.2 1818989.3 181755.6 92586.8 19872.5 1532441 6382698.3 2570728.8 264483.4 155925.6 29471.8 Year 2005 Gross revenue groups ($) Number of corporations Assets Gross Revenue Net Income for tax purposes* Taxable Income* Total net fed taxes 1112709 986752.7 73063.2 37283.7 27492.8 4730 214758 219348.4 106037.8 14592.9 11698 1561.8 150830 352598.4 226433.3 27000.7 15571.2 1998.6 60585 621373.6 381798 28277.9 19414.4 3088.8 18151 4990088.6 1964733.2 200423.6 95779.3 19932.5 1557033 7170161.6 2752065.6 307578.8 169955.6 31311.7 * Excluding exempt income. ...

We expect the calculator to be fully implemented in April 2005. The number of intakes (new appeals received) went down this year from 75,000 to 64,000, and the number of disposals (cases completed) dropped from 70,000 to 62,000, as detailed in Figure 18. ... Figure 19 Dispute Inventory by Age – Number of Workable Files The proportion of our inventory (Figure 20) that is in non-workable status while we await court decisions or other information now stands at 75% (51,771 of our total inventory of 69,455), as compared to 78% for 2002-2003. ... Figure 21 Voluntary Disclosures Program – Cases Completed and Inventory With respect to the application of the fairness provisions, sections of the Income Tax Act and other Acts the CCRA administers permit the CCRA to cancel or waive penalties and interest payable by taxpayers who have faced extenuating circumstances. ...

Table 21: Summary of Total Corporate Taxfilers by Assets Groups, Count and Five Key Variables Year 2002 Assets Groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 250,000 927745 56360.4 139470.1 10877 10487.6 1829 GT 250,000 LE 1,000,00 316627 161227.8 190322.7 11870.1 10903.6 1254.2 GT 1,000,000 LE 5,000,00 157851 319907.5 325729.9 16583.7 13718 1717.4 GT 5,000,000 LE 10,000,0 21519 144963.2 155380 6946.8 5465.6 837.8 GT 10,000,000 25310 5291596.3 1550578.2 140891.2 74788.2 18017.7 Total 1449052 5974055.3 2361481 187168.8 115363 23656.1 Year 2003 Assets Groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 250,000 961902 58089.6 147237.4 11565.2 13311.4 2406 GT 250,000 LE 1,000,00 327799 167445.9 195371.2 12679 11467.3 1322.1 GT 1,000,000 LE 5,000,00 165191 336130.8 338591.5 16978.2 14411.7 1688.1 GT 5,000,000 LE 10,000,0 22430 151772 160242.5 7118 5436.4 843.1 GT 10,000,000 25935 5402558.5 1567306.4 153224.2 82775.5 19610.9 Total 1503257 6115996.8 2408749.1 201564.5 127402.3 25870.3 Year 2004 Assets Groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 250,000 986228 58828.5 147267.2 21606.7 18193.8 3315.5 GT 250,000 LE 1,000,00 341017 174545.5 201634.8 14456.7 13011.8 1504.7 GT 1,000,000 LE 5,000,00 175352 356867.2 355460.1 20267.5 16511.8 1902.8 GT 5,000,000 LE 10,000,0 23985 161977.7 167912.5 8074.8 6299.5 890.5 GT 10,000,000 27455 5651477.7 1702870.5 200415.9 98220.5 21022.2 Total 1554037 6403696.6 2575145.1 264821.6 152237.5 28635.7 Year 2005 Assets Groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 250,000 1000370 60024.8 149504.1 23110.1 19838.5 3441.9 GT 250,000 LE 1,000,00 353471 181416.4 210852.4 16201.3 14547.4 1699.5 GT 1,000,000 LE 5,000,00 187271 382586.1 377504.3 24931.8 19953.1 2379.2 GT 5,000,000 LE 10,000,0 25859 174557 180561.1 9596.5 7513.6 1136.7 GT 10,000,000 29531 6606809.1 1849428.6 235698.8 103799.9 22189.2 Total 1596502 7405393.3 2767850.4 309538.5 165652.5 30846.6 Year 2006 Assets Groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 250,000 996853 60025.4 159547.2 27725 21065.3 3780.3 GT 250,000 LE 1,000,00 365298 188121.4 216630.1 19052.5 16989.7 2026 GT 1,000,000 LE 5,000,00 200617 410722.3 402905.6 29900.1 24089.2 3073.1 GT 5,000,000 LE 10,000,0 27979 188778.6 189241.1 11391 9048.7 1392.3 GT 10,000,000 32018 7602015.8 1954488.1 241803.6 126524.2 25848.2 Total 1622765 8449663.5 2922812.1 329872.1 197717.1 36119.8 * Excluding exempt income. ...

Table 20: Summary of Total Corporate Taxfilers by Revenue Groups, Count and Five Key Variables Year 2002 Gross revenue groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 300,000 1051021 837527.6 66961.9 20577.4 15211.7 2391.1 GT 300,000 LE 800,000 194429 171955.3 95757 8425.8 8258.9 1064.3 GT 800,000 LE 3,000,000 134867 297114.8 201809.5 13022.6 10861.9 1358.3 GT 3,000,000 LE 15,000,00 52778 516378 332671.7 18599 12857.1 2133.4 GT 15,000,000 15957 4151079.5 1664280.9 126544 68173.4 16708.9 Total 1449052 5974055.3 2361481 187168.8 115363 23656.1 Year 2003 Gross revenue groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 300,000 1091087 872305.1 64529.9 14528.1 18197.5 3113.7 GT 300,000 LE 800,000 201591 181596.8 99414.2 10413.8 8613 1087.3 GT 800,000 LE 3,000,000 139522 305485.1 208772.3 15844.3 11376.4 1414.2 GT 3,000,000 LE 15,000,00 54706 515556.4 344063.9 18226.6 12925.4 2066.2 GT 15,000,000 16351 4241053.4 1691968.8 142551.7 76289.9 18188.9 Total 1503257 6115996.8 2408749.1 201564.5 127402.3 25870.3 Year 2004 Gross revenue groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 300,000 1124713 895113.7 70404.1 31878.6 23835.9 4116.6 GT 300,000 LE 800,000 209117 219051.5 103178 12145 10592 1432.6 GT 800,000 LE 3,000,000 145593 296969.8 218048.5 16180.7 13212.9 1624.4 GT 3,000,000 LE 15,000,00 57466 557717.4 361971.1 22664.6 15166.3 2331.1 GT 15,000,000 17148 4434844.3 1821543.5 181952.8 89430.3 19131.1 Total 1554037 6403696.6 2575145.1 264821.6 152237.5 28635.7 Year 2005 Gross revenue groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 300,000 1148040 1001779.2 74340.5 37245.3 27311.9 4674.1 GT 300,000 LE 800,000 217320 221155.3 107263.8 14625.5 11538.3 1536.6 GT 800,000 LE 3,000,000 152081 355489.9 228253.5 27099 15291 1950.8 GT 3,000,000 LE 15,000,00 60829 622860.8 383308.6 28345.2 19234.9 3053.6 GT 15,000,000 18232 5204108.1 1974684.1 202223.4 92276.4 19631.5 Total 1596502 7405393.3 2767850.4 309538.5 165652.5 30846.6 Year 2006 Gross revenue groups ($) Number of taxfilers Assets Gross Revenue Net Income for tax purposes Taxable Income* Total net fed tax LE 300,000 1154135 1201474.1 77029.2 46393.9 34431.2 6243.5 GT 300,000 LE 800,000 226287 243482.9 111608.5 16664.8 13911.1 1810.4 GT 800,000 LE 3,000,000 158799 352873 238617.7 23591 18651.2 2441.7 GT 3,000,000 LE 15,000,00 64272 704928.5 404609.8 31217.3 22860.8 3536.4 GT 15,000,000 19272 5946905 2090946.8 212005.2 107862.7 22087.8 Total 1622765 8449663.5 2922812.1 329872.1 197717.1 36119.8 * Excluding exempt income. ...

Current income tax technical news (ITTN) In connection with the changes described in " Introducing income tax folios " and " Cancellation of income tax technical publications ", changes have been made to the income tax technical publications retained on the Canada Revenue Agency website. ... ITTNs that have been replaced by income tax folios are identified in the ITTN – income tax folio table of concordance. ... Income tax technical news by year of publication: 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2011 Issue 44- April 13, 2011 2010 Issue 43- September 24, 2010 Issue 42- June 4, 2010 2009 Issue 41- December 23, 2009 Issue 40- June 11, 2009 (cancelled on 2016-07-06 and replaced by Income Tax Folio S2-F3-C2, Benefits and Allowanced Received from Employment) 2008 Issue 39- December 4, 2008 Issue 38- September 22, 2008 Issue 37- February 15, 2008 2007 Issue 36- July 27, 2007 Issue 35- February 26, 2007 2006 Issue 31R2- May 16, 2006 Issue 34- April 27, 2006 2005 Issue 33- September 16, 2005 Income Earned or Realized- The Kruco Case Permanent Establishment- The Dudney Case Update Issue 32- July 15, 2005 Revocation of Previously Issued Rulings Application of Penalties Taxpayer's Opportunities to Respond to Assessments Control in Fact: Impact of Recent Jurisprudence Subsection 95(6): Scope of Application CRA Access to Accountants' or Auditors' Working Papers New Administrative Policy on Single-Purpose Corporations Notice of Objection of Large Corporation: Impact of the Potash Corporation Case Joint International Task Force on Tax Shelters Reserve for Prepaid Amount: Impact of the Ellis Vision Case Update on GAAR Reviews 2004 Issue 30- May 21, 2004 Prepaid Income- Whether Subsection 9(1) or Paragraph 12(1)(a) Applies? ...

Filing Compliance – Rates of filing on time without direct intervention by the CRA Performance rating Data quality 2005-2006 Met Good 2004-2005 Met Good Our Indicators Target 2002-2003 2003-2004 2004-2005 2005-2006 Met Individuals 1 90% 93.1% 92.6% 92.6% 92.8% Mostly Met Corporations 2 – taxable incorporated businesses 90% 87.2% 87.1% 86.0% 85.9% Met Businesses 3 – GST/HST returns 90% 91.6% 92.0% 92.6% 91.8% Met Employers – T4 returns 90% 96.4% 96.5% 94.5% 94.5% 1 This estimate uses census data from Statistics Canada. 2 Source: CRA T2 corporate tax database. 3 Prior year figures have been restated as a result of improved estimates. ... Individuals For remittances not deducted at source, our estimates show that 93.1% of individual filers paid on time for the 2005 tax year, thereby meeting our target. ... On August 1, 2005, we became responsible for the collection of debts owed to various programs of Social Development Canada and Human Resources and Skills Development Canada. ...

The early retirement reduction formula in paragraph 8503(3)(c) of the Regulations is: X × (1-.0025 × Y) Variable X is the amount of the member's unreduced lifetime retirement benefits. ... These amendments were published in Part II of the Canada Gazette on September 21, 2005. ... For further information regarding the use of specimens, please refer to Newsletter 95-6R, Specimen Pension Plans – Speeding Up the Process, on the website. 24. ...