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. ¶2.44 is revised to maintain consistency with respect to our interpretation on subparagraph 118.5(3)(c)(iv) provided in ¶ 2.37, which deals with ancillary fees and charges imposed by an educational institution in respect of financial assistance. ... The general enquiries line or other relevant phone numbers have been included where applicable. ¶ 2.6 (formerly included in ¶4 of IT-516R2) has been updated to reflect the new address for the Minister of HRSDC where institutions may direct enquiries concerning certification requirements. ¶2.7 (formerly included in ¶ 8 of IT-516R2), has been updated to include items (a) and (b) to the list of exclusions provided in subparagraph 118.5(1) (a) (ii.1) and (ii.2). ... Subsection 118.61(4) was added by 2006, c. 4, s. 65(3), applicable to the 2005 and subsequent tax years. ¶2.54 has been added to provide CRA’s position concerning the transfer or carry forward of tuition tax credits by non-residents of Canada. ¶2.55 and 2.56 (formerly included in ¶18 of IT-516R2), have been revised and an example provided for additional clarity. ...

Figure 27 Core Audit Program – Rates of Non-Compliance Population Non-Compliance Rate GST/HST SME Wholesale Trade Sector Non-compliance ($5,000 and over net federal tax) Random sample 9.2% +/- 1.5% Full compliance audits (2005-2006) 35.16% Improvement ratio 3.8:1 Audit Coverage Rates – Part of our risk management approach is to maintain an audit presence across all industry sectors and types of taxpayers. ... Figure 28 Audit Coverage Rates – Large Business Data quality: Good Figure 29 Audit Coverage Rates – Small and Medium-Sized Enterprises and GST/HST Files Data quality: Good Fiscal Impact – In 2005-2006, our Reporting Compliance program activity identified $5.5 billion in fiscal impact (Figure 30), which exceeded our estimate of $5.4 billion. ... In May 2005, Canada was host to nine tax administrations that attended the Tax Compliance Program Management and Evaluation Workshop. ...

Notice of change: FNGST Imposed on Tlicho Lands GST/HST Notices- Notice 205 December 14, 2005 Effective December 5, 2005 a First Nations Goods and Services Tax (FNGST) is imposed on Tlicho lands. ... The electronic version of the Excise and GST/HST News (No.57 – Summer 2005) contains the original notice for the Northwest Territories –Tlicho self-government agreement and their GST self-government refund program. ...

Note If the property was donated within ten years of acquisition or was acquired through a tax shelter arrangement, the " deemed fair market value rule " may also apply. ... The eligible amount for which a receipt can be issued is $500- $90 = $410. ... For detailed information on how to issue receipts for these gifts, please refer to the following publications: Registered Charities Newsletter No. 22- Spring 2005 Registered Charities Newsletter No. 24- Late Summer 2005 P113, Gifts and Income Tax Environment and Climate Change Canada also has a website devoted to the Ecological Gifts Program. ...

In 2005 and future years, he can only add the unused ECGB to the cost of any remaining units (see following chart). 1. ... Capital gains flowed out $ Blank space for dollar value Line 2 3. Capital gains from dispositions + $935 Line 3 4. Line 2 plus line 3 = $935 Line 4 5. Capital gains reduction − $935 Line 5 6. ...

The Canada Revenue Agency (CRA) Web site has information on how to calculate the non-taxable amount in the document entitled Change to the taxation of social security pensions received from Germany by a resident of Canada – Beginning 2005. ... Mary's income from all sources under German tax law is €8,000 + €800 = €8,800. ... Peter's income from all sources under German tax law is €2,400 + €5,500 = €7,900. ...

[Footnote 2] Our Macro Indicators Figure 1 Growth in Personal Income Reported to the CRA Compared With Personal Income Estimated by Statistics Canada (1998 = 100) Figure 2 Growth in Net GST/HST Revenue Compared With Retail Sales and Personal Expenditures (1996 = 100) * Figures for the years 2003 and 2004 have been restated as a result of improved data. * Figures for the years 2001 and 2002 have been restated as a result of improved data. Data quality: G ood Data quality: Good Figure 3 Comparison of corporate income tax assessed by the CRA relative to corporate profits before tax estimated by Statistics Canada (2000 = 100) Figure 4 Comparison of net income of unincorporated businesses reported to the CRA relative to net income of unincorporated businesses per Statistics Canada National Accounts estimates (1998 = 100) Data quality: Good Data quality: Good Our sample for 2006-2007 estimated this non-compliance rate for individuals as 14.7%, primarily for 2005 tax returns. ... For example, as a result of an announcement in the 2005 federal budget, the CRA was allocated $8 million over five years as part of the Tobacco Compliance initiative. ...

Roveto Chair, Board of Management President Cirenity Management Toronto, Ontario Camille Belliveau Senior Consultant (self-employed) Shediac, New Brunswick Esmail Bharwani Barrister & Solicitor Miller Thomson LLP Calgary, Alberta L. ... Smith Public Affairs Consultant Toronto, Ontario Michel Dorais Commissioner Canada Revenue Agency Ottawa, Ontario As of September 26, 2005 Previous page: Auditor General's Assessment Next page: Schedule A- Agency Organization- Agency Management Date modified: 2005-10-26 ...

Contribution to a political party Summary policy Date October 25, 2002 (Revised September 30, 2005) Reference number CSP-C05 Key words Contribution (political parties) Policy statement Under the Income Tax Act, a monetary contribution means a contribution in the form of either cash or a negotiable instrument issued by the person making the contribution. ...

This segment of the SME population has been reviewed twice: once in 2002-2003, when the non-compliance rate estimate for SME corporations was 8.5% (+/- 3.1%), and again in 2007-2008, when the non-compliance rate estimate was 13.8% (+/- 2.8%). ... Our Macro Indicators Rating Figure 5 Growth in personal income reported to the CRA tracks favourably relative to that estimated by Statistics Canada. * Figures for the years 2004, 2005, and 2006 have been restated as a result of improved data. ... Data quality: Good Met Figure 7 Growth in net income of unincorporated businesses reported to us tracks favourably with National Accounts Estimates of the growth in net income of unincorporated businesses. * Figures for the years 2005 and 2006 have been restated as a result of improved data. ...