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Table 1- Debt Management Call Centre Protocol Agreement Debt Management Call Centre Protocol Agreement [footnote4] 2008-2009 Performance Against Targets Breakdown Actual Performance Target Variance Protocol Agreement Resolution rate (arranged vs. referred to TSO) 92.5% 75% 23.33% Service Level (80/60) inbound calls 85.1% 80% 6.37% Accessibility for inbound calls 96.9% 95% 2.04% Direct / Indirect (outbound / inbound) 65 / 35 60 / 40 N/A Direct / Indirect (collection letter workload) 65 / 35 68 / 32 N/A Teletrace for T1, T2 & GST (accounts/hour) 8.9 6.0 48.33% Program Budget Program Allocation $10,792,848 $10,651,000 1.33% Program O&M $442,818 $366,000 20.99% Program Totals $11,235,666 $11,017,000 1.98% Accounts Arranged T1 Collection 278,248 275,885 0.86% T2 Collection 34,760 24,616 41.21% T1 Installment 10,529 8,000 31.61% GST Collection 51,837 30,583 69.50% GST Compliance 217,603 170,356 27.73% Totals 592,977 509,440 16.40% Dollars Arranged T1 Collection $1,167,825,597 N/A N/A T2 Collection $237,985,623 N/A N/A GST Collection $119,326,057 N/A N/A Totals $1,525,137,277 N/A N/A DMCC activities extend beyond arrangements and referrals In the current DMCC program environment, the focus of performance measurement is directed towards those accounts that meet the status of arranged or referred but does not take into consideration total volume of all activities undertaken. ...

Assumptions in the methodologies applied to estimate the individual income tax revenues and GST/HST revenues and allowance for doubtful accounts were refined to take in consideration the current economic climate and the extensions provided to taxpayers to file and pay their tax returns. ...

Online training and awareness In 2017-2018, the CRA continued to look at innovative ways to reach wider audiences and provide more specialized training online by creating: the first of a suite of 10 web-based modules that offer specialized technical training and learning path products for access to information and privacy analysts a presentation took place during the fiscal year to show this module to multiple government departments KnowHow products that complement program specific procedures – KnowHow provides user-friendly online instructions to CRA employees and managers formal disclosure KnowHow product – this is designed to increase awareness of roles and responsibilities associated with how to respond to a request made under the Access to Information Act or the Privacy Act informal disclosure KnowHow product – this is designed to increase awareness on basic considerations for disclosure and provide examples of what can and cannot be disclosed informally without a request received under the Access to Information Act or the Privacy Act a training module, to complement program-specific training, on the informal disclosure of taxpayer information, developed by the Legal Services Branch planned to be piloted in 2018-2019 simultaneously using three channels: in class, webinar, and videoconference to maximize accessibility the module can be customized for specific CRA programs, depending on the need Raising awareness Every year, about 40 countries and 60 non-government organizations celebrate Right to Know Week to raise awareness of an individual’s right to access government information, while promoting freedom of information as essential to both democracy and good governance. ...

You have to include the GST/HST collectible on the full consideration (total price) payable for your work in your net tax calculation for your reporting period that includes November 30, 2023. ...

The trust must meet all of the following conditions: the trust is resident in Canada the only persons that are beneficially interested are one of the following: Her Majesty in right of Canada Her Majesty in right of a province a nuclear energy corporation (as defined in section 2 of that Act) all the shares of the capital stock of which are owned by one or more persons described in clause (A) or (B) the waste management organization established under section 6 of that Act if all shares of its capital stock are owned by one or more nuclear energy corporations described in clause (C) Atomic Energy of Canada Limited, being the company incorporated or acquired in accordance with subsection 10(2) of the Atomic Energy Control Act Personal trust This is a trust (other than a trust that is, or was at any time after 1999, a unit trust) that is one of the following: a graduated rate estate a trust in which no beneficial interest was acquired for consideration payable directly or indirectly to: the trust any person or partnership that has made a contribution to the trust by way of transfer, assignment or other disposition of property For 2016 and subsequent tax years, only a graduated rate estate automatically qualifies as a personal trust without regard to the circumstances in which beneficial interest in the trust has been acquired. ...

A formal request, explaining the circumstances leading to the request, should be provided to the Registered Plans Directorate for our consideration. 26. ...

Table of Contents Overview Information on registration Users of fuel Users of combustible waste Applying for registration Authority for separate returns Applying for more than one type of registration Cancelling a registration Information on the fuel charge Registered user of fuel Registered user of combustible waste Exemption certificates Filing and reporting Calculating the charge payable by a registered user of fuel in respect of fuel and a listed province Calculating the charge payable by a registered user of combustible waste in respect of combustible waste and a listed province Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered user of fuel Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Fuel used in a non-covered activity Payment in excess of the amount payable Overview As part of the Government of Canada’s initiative to implement a federal carbon pollution pricing system, and taking into consideration provincial carbon pollution pricing systems, the Government of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system (OBPS) for industrial facilities Footnote 1. ...

Table of Contents Overview Registration Types of registration Registered distributor Registered importer Registered emitter Registered user of fuel Registered user of combustible waste Registered air carrier and registered specified air carrier Registered marine carrier and registered specified marine carrier Registered rail carrier and registered specified rail carrier Registered road carrier Applying for registration Authority for separate returns Cancelling a registration Appendix – Definitions Overview 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 of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system for industrial facilities. ...

Also, when a partnership is recognized for income tax purposes, it will be treated as one for GST/HST purposes, and so the income tax considerations are relevant for GST/HST purposes as well. ...

However, ethical considerations were raised during the focus groups, with some of the tax preparers indicating that vulnerable taxpayers with high refund amounts could be overcharged for filing their returns. ...