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Old website (cra-arc.gc.ca)

CRA Annual Report to Parliament 2007-2008 - Canada Revenue Agency Financial Statements – Administered Activities

Canada Revenue Agency Financial Statements Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements Administered Activities 14. ... As well, effective August 1, 2005 the Agency provides to the department of HRSDC collection services for certain accounts receivable under the Canada Education Savings Act, the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Canada Pension Plan and the Old Age Security Act. ...
FCA

Canada (Minister of National Revenue) v. Sherman, 2005 FCA 375

Sherman, 2005 FCA 375 Date: 20051101 Docket: A-611-04 Citation: 2005 FCA 375 CORAM:        LINDEN J.A. ... SHERMAN Respondent Heard at Toronto, Ontario, on November 1, 2005. Judgment delivered from the Bench at Toronto, Ontario, on November 1, 2005. ... Date: 20051101 Docket: A-611-04 Citation: 2005 FCA 375 CORAM:        LINDEN J.A. ...
FCA

Moriyama v. Canada, 2005 FCA 207

Canada, 2005 FCA 207 Date: 20050601 Docket: A-555-04 Citation: 2005 FCA 207 CORAM:        LINDEN J.A. ... Date: 20050601 Docket: A-555-04 Citation: 2005 FCA 207 CORAM:        LINDEN J.A. ... DATED:                            JUNE 1, 2005 APPEARANCES: Mr. David Douglas Robertson                                       FOR THE APPELLANT Ms. ...
TCC

Andrews v. The Queen, 2005 TCC 246 (Informal Procedure)

The Queen, 2005 TCC 246 (Informal Procedure)       Docket: 2004-916(IT)I BETWEEN: ROSS ANDREWS, A ppellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeals heard on March 10, 2005 at Kitchener, Ontario   Before:   The Honourable D.G.H. ... Signed at Ottawa, Canada, this 13 th day of April, 2005.     “D.G.H. Bowman” Bowman, C.J.       ... Signed at Ottawa, Canada, this 13 th day of April, 2005.     “D.G.H. Bowman” Bowman, C.J.   ...
Technical Interpretation - Internal

20 June 2007 Internal T.I. 2006-0178941I7 - Foreign Spin-off & Foreign Merger

20 June 2007 Internal T.I. 2006-0178941I7- Foreign Spin-off & Foreign Merger Unedited CRA Tags 86.1(1) 87(8) 87(8.1) Principal Issues: 1. ... Newco shares were not listed under a symbol proper. No information concerning the buying or selling transactions of Newco shares were provided. ... Our comments are equally applicable to the distributions of shares to the shareholders of the Company if subparagraphs 86.1(2)(c)(ii) and (iii) of the Act are amended as proposed in the July 18, 2005 draft legislation. ...
Old website (cra-arc.gc.ca)

Highlights — Customs Services

Highlights — Customs Services Innovating for the Future With the Customs Services business line, we continue to modernize our operations, introducing bold new initiatives designed to strengthen border security and streamline the movement of legitimate goods and people. ... Achieving this outcome is particularly challenging since our customs operations is one of the most complex in Government — providing service to more than 480 air, sea, and land border points. ... Expected outcome — Canadians' health, safety 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 Compliance across border programs is above 90% 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 Review System release) Certainty and consistency for international trade and travel A secure border with the United States that facilitates the movement of low-risk people and goods Negotiation and implementation of customs procedures and trade policy instruments related 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, influence international standards for rules on customs tariffs, dumping and subsidy determinations, valuation and origin of goods, admissibility, trade incentives and compliance management Knowledgeable and skilled workforce is in the right place 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 inspectors in their first year on staff Specialized interdiction and enforcement training for 1,200 to 1,500 Customs officers by March 31, 2004 Previous page | Next page Date modified: 2003-07-03 ...
Ruling

2006 Ruling 2004-0106101R3 - Class of German Arrangement & Treaty Benefits

The capital investment company is given the power in its own name to dispose of the assets of the investment fund in accordance with the terms of the KAGG and the relevant contract with the investors. 6(1) and, with respect to real estate investment funds, § 30) 17. ... In general, claims against the capital investment company may not be set off against claims of a fund. 6(3)) 18. ... The value of assets is to be determined by the custodian bank in accordance with the provisions of the KAAG. 21) 20. ...
Ruling

2007 Ruling 2007-0235881R3 - Class of German Arrangement & Treaty Benefits

2007 Ruling 2007-0235881R3- Class of German Arrangement & Treaty Benefits Principal Issues: 1. ... The Company is authorized by the German Federal Agency for Financial Services Supervision (the "Federal Agency") to operate as a capital investment company in relation to the establishment and operation of public funds like the Fund in accordance with the Investment Companies Act (Germany) (Gesetz uber Kapitalanlagegesellschaften) (the "KAAG"), as of October 1, 2005, the Investment Act (Germany). ... The Fund will be the only limited partner of the LP and will hold a XXXXXXXXXX% limited partnership interest and Newco will be the only general partner of the LP and will hold a XXXXXXXXXX % general partnership interest. 42. ...
Technical Interpretation - Internal

15 April 2010 Internal T.I. 2009-0348961I7 - Foreign Exchange/Gains & Losses

15 April 2010 Internal T.I. 2009-0348961I7- Foreign Exchange/Gains & Losses Unedited CRA Tags 9 Principal Issues: Are forward contracts on foreign exchange designed to hedge foreign subsidiaries on account of income or capital? ... In order for an instrument to be considered a hedge, there needs to be a link between the underlying transaction and the forward contract that was used as a hedge in reference to that transaction (see "The Taxation of Derivatives: The Basic Rule" by Jonathan Tennant, 2005, CTF's 57th Tax Conference). ... " It would appear from the above quote that the Supreme Court of Canada did reference the purported hedge to a transaction for purposes of establishing a hedge transaction. ...
TCC

Thibeault v. The Queen, 2005 TCC 393 (Informal Procedure)

The Queen, 2005 TCC 393 (Informal Procedure)       Docket: 2003‑1473(GST)I   BETWEEN: SYLVIO THIBEAULT, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 30th day of June 2005.       "P.R.  ...   [50]     Accordingly, the appeal is dismissed.     Signed at Ottawa, Canada, this 30th day of June 2005.       ...

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