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GST/HST Ruling
15 March 2011 GST/HST Ruling 116293 - Entitlement to 83% Rebate - [the Organization]
It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language. ...
Current CRA website
Debt Management Call Center Evaluation
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. ...
Current CRA website
Carrying on business in Canada
Whether a person is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant facts. ...
Current CRA website
Canada Revenue Agency Departmental Performance Report 2013-14
Commissioner of the Canada Revenue Agency Canada Revenue Agency Ottawa, Ontario ****At the time of writing this report, processes were under way to appoint new members from British Columbia and Ontario**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...
Current CRA website
Canada Revenue Agency Financial Statements – Administered Activities
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. ...
Current CRA website
Canada Revenue Agency Departmental Performance Report 2014-15
The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...
Archived CRA website
ARCHIVED - Federal Income Tax and Benefit Guide - 2020 - General information, identification and other information
Specified foreign property includes all of the following: funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited, or held outside Canada tangible or corporeal property situated outside of Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations that are residents of Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135 an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include any of the following: property in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA) foreign investments held in Canadian mutual funds property you used or held exclusively in the course of carrying on your active business your personal-use property Note You have to file Form T1135 for 2020 no later than April 30, 2021, (or June 15, 2021, if you or your cohabiting spouse or common-law partner carried on a business in 2020, other than a business whose expenditures are primarily made in the course of a tax shelter investment). ...
Archived CRA website
ARCHIVED - Federal Income Tax and Benefit Guide - 2019 - General information, identification and other information
Specified foreign property includes all of the following: funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible property situated outside of Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations resident in Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135 an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include any of the following: property in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA) foreign investments held in Canadian mutual funds property you used or held exclusively in the course of carrying on your active business your personal-use property For more information on specified foreign property, see Form T1135, Foreign Income Verification Statement. ...
Current CRA website
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Foreign property Specified foreign property includes all of the following: funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited, or held outside Canada tangible or corporeal property situated outside Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations that are residents of Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135 an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include any of the following: property in your registered retirement savings plan (RRSP), pooled registered pension plan, registered retirement income fund, registered pension plan, or tax-free savings account foreign investments held in Canadian mutual funds property used or held exclusively in the course of carrying on your active business your personal-use property Note You have to file Form T1135 for 2021 no later than April 30, 2022, (June 15, 2022, if you or your cohabiting spouse or common-law partner carried on a business in 2021, other than a business whose expenditures are primarily made in the course of a tax shelter investment). ...
Current CRA website
T1 Final Statistics 2021 edition (for the 2019 tax year)
Users should take this into consideration when using the data. Item 66: Employment insurance premiums through employment – Line 31200 of the return This is the amount, up to a maximum of $860.22, deducted as employment insurance premiums and withheld by the employer. ...