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Newsletters for charities

Note In April 2010, the Registered Charities Newsletter was renamed Charities Connection. ... Charities Connection No. 12- June 2012 Charities Connection No. 11- January 2012 Charities Connection No. 10- December 2011 Charities Connection No. 9- November 2011 Charities Connection No. 8- August 2011 Charities Connection No. 7- June 2011 Charities Connection No. 6- May 2011 Charities Connection No. 5- November 2010 Charities Connection No. 4- September 2010 Charities Connection No. 3- June 2010 Charities Connection No. 2- May 2010 Charities Connection No. 1- April 2010 Archive Alphabetical index Numerical index Date modified: 2014-08-01 ...
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Questions and Answers - Air Travellers Security Charge (ATSC)

The following chart illustrates some examples on when the ATSC is applied to domestic air travel acquired in Canada: ORIGIN POINT INTERMEDIATE POINT DESTINATION POINT ATSC LEVIED Listed Airport Listed Airport Yes Listed Airport Non-Listed Airport No Listed Airport Connection at Non-Listed Airport Listed Airport No Listed Airport Connection at Listed Airport Non-Listed Airport Yes Listed Airport Stopover at Listed Airport Non-Listed Airport Yes Non-Listed Airport Non-Listed Airport No Non-Listed Airport Listed Airport No Non-Listed Airport Connection at Listed Airport Non-Listed Airport No Non-Listed Airport Stopover at Listed Airport Non-Listed Airport No Non-Listed Airport Connection at Listed Airport Listed Airport Yes Non-Listed Airport Stopover at Listed Airport Listed Airport Yes Any examples involving connections or stopovers are not considered direct flights. Connections For domestic or transborder continental travel, a passenger's waiting time between flights is considered a connection if the time is: 4 hours or less; or the time until the next available flight. For international travel, a passenger's waiting time between flights is considered a connection if the time is: 24 hours or less; or the time until the next available flight. ...
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Make a non-resident GST/HST enquiry at the London-Windsor Tax Services Office

Please note that you may hear a beep and experience a normal connection delay. ...
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Make a non-resident GST/HST enquiry at the Fraser Valley and Northern Tax Services Office

Please note that you may hear a beep and experience a normal connection delay. ...
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Make a non-resident GST/HST enquiry at the Nova Scotia Tax Services Office

Please note that you may hear a beep and experience a normal connection delay. ...
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Delegation under the

SCHEDULE CHILDREN'S SPECIAL ALLOWANCES ACT Section 5- Recipient of special allowance- Where such a payment is approved in respect of a child, the special allowance shall, in such manner and at such times as are determined by the Minister, be paid to the department, agency or institution that maintains the child or, in the prescribed circumstances, to a foster parent Headquarters Positions Director General, Benefit Programs Directorate Director, Benefit Programs Directorate Manager, Benefit Programs Directorate Program Officer, Benefit Programs Directorate Section 6- Report to be made- Where a special allowance ceases to be payable in respect of a child, the chief executive officer of the department, agency or institution that made the application in respect of the child shall notify the Minister in the prescribed form and manner Headquarters Positions Director General, Benefit Programs Directorate Director, Benefit Programs Directorate Manager, Benefit Programs Directorate Program Officer, Benefit Programs Directorate Field Positions Director, International Tax Services Office Director, Tax Services Office Director, Tax Centre Assistant Director, Individual and Benefit Services Division Assistant Director, Assessment Reviews and Adjustments Division Manager, Individual and Benefit Services Division Manager, Processing Division Manager, Assessment Reviews and Adjustment Division Team Leader, Processing Division Team Leader, Assessment Reviews and Adjustments Division T1 Processing Resource Officer, Processing Division T1 Client Services Resource Officer, Assessment Reviews and Adjustments Division T1 Client Services Officer, Assessment Reviews and Adjustments Division T1 Processing Clerk, Individual and Benefit Services Division T1 Client Services Clerk, Assessment Reviews and Adjustments Division Section 11- Agreements with provinces for exchange of information- The Minister may enter into an agreement with the government of any province for the purpose of obtaining; and exchanging information in connection with the administration and enforcement of this Act Headquarters Positions Director General, Benefit Programs Directorate Director, Benefit Programs Directorate Manager, Benefit Programs Directorate Program Officer, Benefit Programs Directorate Section 12- Administration of oaths- May designate who may administer oaths and receive affidavits Headquarters Positions Director General, Benefit Programs Directorate Director, Benefit Programs Directorate Manager, Benefit Programs Directorate Program Officer, Benefit Programs Directorate Field Positions Director, International Tax Services Office Director, Tax Services Office Director, Tax Centre Date modified: 2015-06-03 ...
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GST/HST and Electronic Commerce

The connection is made by a modem, which allows the user to send and receive data over a telephone line. ... The predominant purpose of the supply to the consumer is the Internet connection. As in the case of Internet access services, the supply of a connection to the Internet is considered to be a telecommunication service. ...
Old website (cra-arc.gc.ca)

Delegation under the

Subsection 42(5) On written application made within the specified time, may refund any duty of excise or fee erroneously paid or overpaid under the Excise Act Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Team Leader, Excise Duty Subsections 44(1) and (3) May examine and approve, or re-examine and approve, instruments and tanks to be used in determining the quantity or volume of alcohol for purposes of the Excise Act or regulations Headquarters Positions Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency Director, Analytical and Forensic Services Division, Canada Border Services Agency Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency Subsection 44(2) May direct in writing that any instrument previously examined and approved be submitted for re-examination Headquarters Positions Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency Director General, Excise and GST/HST Rulings Directorate Director, Analytical and Forensic Services Division, Canada Border Services Agency Director, Excise Duties and Taxes Division Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Subsection 44(4) After re-examining an instrument, may revoke the approval of that instrument or instruments of the same class, type or design as that instrument Headquarters Positions Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency Director, Analytical and Forensic Services Division, Canada Border Services Agency Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency Subsection 44(5) May revoke the approval of the use of a tank given pursuant to paragraph 44(1)(b) Headquarters Positions Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency Director, Analytical and Forensic Services Division, Canada Border Services Agency Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency Subsection 45(3) May approve an alternative method in determining the quantity or volume of alcohol, when it is difficult to make such determination in accordance with subsection 44(1) Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty NOTE: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Analytical and Forensic Services Division, or the Manager, Alcohol and Tobacco Section, Canada Border Services Agency Section 69 May be the official who receives a schedule of property seized Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Assistant Director, Revenue Collections Assistant Director, Revenue Collections and Client Services Manager, Excise Duty Team Leader, Excise Duty Section 71 May direct how to deal with condemned goods Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Director, Adjudications Division, Canada Border Services Agency Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Assistant Director, Revenue Collections Assistant Director, Revenue Collections and Client Services Manager, Excise Duty Subsection 102(4) May remit a penalty, on payment of the applicable duties, where satisfied that the persons liable for the penalty were not privy to an unlawful abstraction of the goods, or that the goods were stolen by persons unknown to them, and that they have used all possible means for the detection and arrest of the criminal Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Subsection 110.1(2) May extend the time for the payment of duty Headquarters Positions Director General, Accounts Receivable Director General, Excise and GST/HST Rulings Directorate Director, Accounts Receivable Tax Programs Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Director, Summerside Tax Centre Assistant Director, Enforcement Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Assistant Director, Business Division, Summerside Tax Centre Assistant Director, Revenue Collections Assistant Director, Revenue Collections and Client Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, Corporate Services and Excise, Summerside Tax Centre Team Leader, Excise Duties and Other Levies, Summerside Tax Centre Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Section 112 May deal with articles seized Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Detachment Commander, Royal Canadian Mounted Police Customs and Excise Section Commander, Royal Canadian Mounted Police Section 124 May make a determination and release a seizure made in error Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Detachment Commander, Royal Canadian Mounted Police Customs and Excise Section Commander, Royal Canadian Mounted Police Subsection 168(1) May approve a guarantee company and determine the amount of the bond required in order to obtain a brewer's licence Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Field Positions Director, Tax Services Office Subsection 169(2) May approve a guarantee company putting up a bond in connection with a licence for manufacturing malt products (wort) and approve the formula to be used in the process of manufacturing such products Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Field Positions Director, Tax Services Office Subsection 170.1(5) May approve the form and manner in which to make an election that allocates the 75,000 hectolitre quantity limit for the reduced rates of duty amongst related or associated brewers Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Date modified: 2016-06-07 ...
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Delegation under the

Subsection 107(12) For purposes of the administration and enforcement of Part V.1 of the Act, may appeal, by notice served on all interested parties, an order or direction made in the course of or in connection with any legal proceeding that requires an official to give or produce evidence relating to customs information Headquarters Positions Director General, Collections Director General, Debt Management Compliance Director, Collections Director, Trust Accounts History: Delegation in respect of subsection 107(12) was amended on November 6, 2014. ...
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Branch and regional highlights

Submitted SD contributions to the regional publication Connexion. Participated in Environment Week. ...

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