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As part of the Government of Canada’s initiative to implement a federal greenhouse gas emissions pricing structure, and taking into consideration provincial greenhouse gas emissions pricing systems, the Government has developed a federal carbon pollution pricing system composed of a fuel charge that applies on fossil fuels and an output‑based pricing system for industrial facilities. ... Excise forms B249 Air Travellers Security Charge Return B273 Excise Return- Cigarette Inventory Tax B300 Cannabis Duty and Information Return under Excise Act, 2001 RC627 Agreement Among Related or Associated Brewers for the Allocation of Production Volume Limits RC633 Beer Revenue Worksheet RC634 Credit Claim Worksheet Excise duty circulars ED212-11 Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada ED212-12 Related or Associated Persons Rules for Brewers Excise duty memoranda EDM1-1-2 Regional Excise Duty Offices (revised) Excise duty notices EDN52 Obtaining and Renewing a Cannabis Licence EDN53 General Information for Cultivators, Producers and Packagers of Cannabis Products EDN54 General Overview of the Cannabis Excise Stamps EDN55 Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products GST/HST guides RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents GST/HST info sheets GI-118 Builders and GST/HST NETFILE GST/HST memoranda 3-6 Conversion of Foreign Currency GST/HST notices NOTICE308 GST/HST and Investment Limited Partnerships GST/HST forms GST29 Educational Services- Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST31 Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions GST32 Application to Deem One Unincorporated Organization to Be a Branch of Another Unincorporated Organization GST44 Election Concerning the Acquisition of a Business or Part of a Business GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST60 GST/HST Return for Purchase of Real Property or Carbon Emission Allowances GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of Accounting Periods for GST/HST GST74 Election and Revocation of an Election to Use the Quick Method of Accounting GST111 Financial Institution GST/HST Annual Information Return GST145 Waiver of the Limitation Period for Assessment GST146 Notice of Revocation of Waiver GST189 General Application for Rebate of GST/HST GST190A GST/HST New Housing Rebate- Appendix A GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST288 Supplement to Forms GST189 and GST498 GST303 Application to Offset Taxes by Refunds or Rebates GST322 Certificate of Government Funding GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST370 Employee and Partner GST/HST Rebate Application GST386 Rebate Application for Conventions GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST498 GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST499-1 First Nations Tax (FNT) Schedule GST502 Election and Revocation of Election Between Auctioneer and Principal GST506 Election and Revocation of an Election Between Agent and Principal GST507 Third Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST523-1 Non-profit organizations- Government Funding GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a Business Number RC59 Business Consent for Offline Access RC59X Cancel Business Consent or Delegated Authority RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4600 Election or Revocation of an Election Under Subsection 217.2(1) RC4607 GST/HST Pension Entity Rebate Application and Election RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4618 Election or Revocation of an Election for GST/HST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity RC7000-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate RC7001-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Residential Condominiums RC7002-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Apartment Buildings RC7003-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrant First Resellers RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrant First Resellers RC7004-BC British Columbia Transition Tax Rebate RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7207 GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1 QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7218 Elections or Revocation of Elections for GST/HST and/or QST Purposes to Designate a Pension Entity that is a Selected Listed Financial Institution in Respect of a Master Pension Entity RC7220 Election for GST/HST and QST Reporting Period for a Selected Listed Financial Institution RC7220-1 Notice of Revocation of an Election for GST/HST and QST Reporting Period by a Selected Listed Financial Institution RC7244 Elections Concerning the Acquisition of a Business or Part of a Business by a Recipient that is a Selected Listed Financial Institution for QST Purposes RC7245 Waiver of the Limitation Period for Assessment of a Selected Listed Financial Institution RC7246 Notice of Revocation of Waiver for Selected Listed Financial Institution (subsection 298(8) of the Excise Tax Act and section 25.3 of the Tax Administration Act) RC7257 Third Party Authorization and Cancellation of Authorization for GST/HST and QST Rebates for Selected Listed Financial Institutions RC7259 Business Consent for Certain Selected Listed Financial Institutions RC7259X Cancel Business Consent or Delegated Authority for Certain Selected Listed Financial Institutions RC7260 GST/HST and QST Return for Purchase of Real Property/Immovable or Carbon Emission Allowances by a Selected Listed Financial Institution RC7270 Election or Revocation of an Election to Change a GST/HST and QST Fiscal Year for a Selected Listed Financial Institution RC7271 Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST RC7291 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7294 GST/HST and QST Final Return for Selected Listed Financial Institutions RC7301 Request for a business number and certain program accounts for certain selected listed financial institutions RC7321 Delegation of Authority for Certain Selected Listed Financial Institutions RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website. ...

If the taxfiler so requests, any written submission the taxfiler wishes to make will also be sent to the Department of Justice for their consideration. ... Referrals to the Department of Justice are based on considerations relating to the facts and evidence of the commission of offences and account is not taken of the prominence, influence, or position in the community of the person or persons concerned. 31. ... In cases where, in the opinion of the Department, circumstances warrant consideration of more severe action, it will be brought to the attention of the Department of Justice to consider proceeding by indictment or to seek an appropriate jail sentence, in addition to any fine. 35. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 14. Consideration would not generally be given to cancelling penalties based on an inability to pay or financial hardship unless an extraordinary circumstance has prevented compliance. ... For example, when a business is experiencing extreme financial difficulty, and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of the employees and the welfare of the community, consideration may be given to providing relief of the penalties. ...

When making the revisions, careful consideration was given to the needs of applicants. ... Draft governing documents can be submitted as part of a complete application, for one‑time consideration. Be aware that, following our initial consideration, you must include complete copies of certified governing documents. ...

It should be noted that these findings are based on leading practices, and are not specific requirements in the IIA standards, but are being provided for CRA-IA’s consideration. ... It should be noted that these findings are based on leading practices, and are not specific requirements in the IIA standards, but are being provided for CRA-IA’s consideration. 2.4.1. ... Conformance ratings against IIA Standards Criteria Generally Conforms Partially Conforms Does Not Conform 1000 – Purpose, Authority, and Responsibility 1010 – Recognition of the Definition of Internal Auditing, the Code of Ethics, and the Standards in the Internal Audit Charter X 1100 – Independence and Objectivity 1110 – Organizational Independence X 1111 – Direct Interaction with the Board X 1120 – Individual Objectivity X 1130 – Impairment to Independence or Objectivity X 1200 – Proficiency and Due Professional Care 1210 – Proficiency X 1220 – Due Professional Care X 1230 – Continuing Professional Development X 1300 – Quality Assurance and Improvement Program 1310 – Requirements of the Quality Assurance and Improvement Program X 1311 – Internal Assessments X Rec. 2.3.1 1312 – External Assessments X 1320 – Reporting on the Quality Assurance and Improvement Program X Rec. 2.3.1 1321 – Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing ” X 1322 – Disclosure of Nonconformance X 2000 – Managing the Internal Audit Activity 2010 – Planning X 2020 – Communication and Approval X 2030 – Resource Management X 2040 – Policies and Procedures X 2050 – Coordination X 2060 – Reporting to Senior Management and the Board X Rec. 2.3.1 2070 – External Service Provider and Organizational Responsibility for Internal Auditing X 2100 – Nature of Work 2110 – Governance X 2120 – Risk Management X 2130 – Control X 2200 – Engagement Planning 2201 – Planning Considerations X 2210 – Engagement Objectives X 2220 – Engagement Scope X 2230 – Engagement Resource Allocation X 2240 – Engagement Work Program X 2300 – Performing the Engagement 2310 – Identifying Information X 2320 – Analysis and Evaluation X Rec. 2.3.2 2330 – Documenting Information X Rec. 2.3.2 2340 – Engagement Supervision X Rec. 2.3.2 2400 – Communicating the Results 2410 – Criteria for Communicating X 2420 – Quality of Communications X 2421 – Errors and Omissions X 2430 – Use of “Conducted in Conformance with the International Standards for the Professional Practice of Internal Auditing ” X 2431 – Engagement Disclosure of Nonconformance X 2440 – Disseminating Results X 2450 – Overall Opinions X 2500 – Monitoring Progress X 2600 – Communicating the Acceptance of Risks X IIA Ethic Code X Page details Date modified: 2016-10-13 ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... The main assumptions and considerations underlying the forecasts are as follows: a) The CRA’s activities remain substantially the same as in the previous year, while factoring continued funding reductions for pandemic related measures and cost recovery for administration activities. b) Operating expenses are reduced as per the government spending reduction measures announced in Budget 2023. c) Expenses and revenues, including the determination of amounts internal and external to the government, are based on historical experience. ... Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

Heavy-duty vehicles are not included Not applicable Right-sized and most fuel efficient light-duty vehicles are purchased Number and percentage of vehicles purchased that meet the requirements 100% of the four light-duty vehicles purchased were right-sized for operational needs and purchased in accordance with the federal Government Motor Vehicle Ordering Guide Support the transition to a low-carbon economy through green procurement Ensure all procurement and materiel management specialists are trained in green procurement (i.e. the Canada School of Public Service course on green procurement, or equivalent) within one year of being identified as a specialist 12.7 Number and percentage of procurement and materiel management specialists trained in green procurement 100% of the CRA’s 49 procurement and materiel management functional specialists were trained in green procurement Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations 12.7 Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations The CRA’s 6 managers and heads of procurement and materiel management have performance evaluations that include green procurement Engage the Governance and Sustainable Development Section (GSDS) on environmental considerations for all contractual arrangements valued over $500,000 12.7 Number and percentage of contracts valued over $500,000 that the GSDS reviewed for potential sustainable development considerations 25 new contracts over $500,000 were awarded. GSDS reviewed 24 (or 96%) for sustainable development considerations. ...

To provide guidance on this requirement, a policy paper on SD was drafted Indicator(s): Percentage of partnership negotiations/discussions that included considerations of sustainability criteria; number of commitments completed in the action plan for integrating SD into partnerships. ... Due Date: Annual Complete Annually, the CRA communicates SD to employees through SD national events-Earth Day, Environment Week, and Waste Reduction Week; campaigns such as our paper reduction campaign, updates and postings to our SD website; release of national and local SD messages, newsletters; and integration of SD messages and considerations into Agency communiqué and activities, such as BBQs and charitable campaigns. ... In progress (60% complete) The CRA promoted the SD criteria as a tool to help policy and program developers to incorporate SD considerations into their decisions and products. ...

The recipient of a supply generally means the person who is liable to pay the consideration for the supply. ... Common characteristics of supplies that are not exempt under paragraph 9(a) of Part III of Schedule V include: supplies where the tutor has negligible interaction with the student because the tutoring method is based on self-learning exercises or activities (for example, games) that strengthen a variety of cognitive skills supplies where a program of tutoring provides a series of levels of attainment that every student must complete without consideration of the specific needs of the student in respect of any provincially recognized course offered by a school authority or a curriculum designated by a school authority Example 2 Corporation A is registered for the GST/HST. ... There is no consideration given to the participant’s individual needs in respect of any provincially recognized course offered by a school authority. ...

These taxable property and services must have been acquired for consumption, use or supply for the purpose of making taxable supplies for consideration (for example, taxable supplies of commercial ride-sharing services for which an amount is charged) where all other conditions for claiming an ITCs are met. These inputs may include: gasoline, diesel fuel, and propane vehicle repairs, maintenance, and cleaning vehicle leases and purchases An ITC cannot be claimed for the GST/HST paid or payable on property or services acquired for purposes other than making taxable supplies for consideration (for example, for personal use). If self-employed commercial ride-sharing drivers acquire an input for the purpose of making taxable supplies for consideration and for other purposes, they are required to allocate the use of the input between these purposes in order to claim an ITC on the input. ...