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These adjustments to gross domestic product (GDP) figures are generally considered a proxy for the underground economy. ... These approaches to reducing participation in the underground economy will be considered on an ongoing basis. ... As cited by the OECD, one reason for the drop in underground economy activity from 1992 to 2009 is that industries traditionally considered at high risk declined as a percentage of the overall economy during that time period, while sectors less prone to underground economy activity were contributing a relatively larger share to Canada's GDP (Statistics Canada, Estimating the Underground Economy in Canada, 1992-2008, cited in OECD (2012), Reducing Opportunities for Tax Non-Compliance in the Underground Economy, Forum on Tax Administration SME Compliance Sub-Group Information Note, http://www.oecd.org/site/ctpfta/49427993.pdf). ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ...

Among other measures, Bill C-29 implements certain measures proposed or confirmed in the March 22, 2016 budget by: adding certain exported call centre services to the list of GST/HST zero-rated exports; strengthening the test for determining whether two corporations, or a partnership and a corporation, can be considered closely related (see GST/HST Notice303, Changes to the Closely-related Test for more information); ensuring that the application of the GST/HST is unaffected by income tax amendments that convert eligible capital property into a new class of depreciable property; and clarifying that the Canada Revenue Agency (CRA) and the courts may increase or adjust an amount included in an assessment (under the Excise Tax Act or the Excise Act, 2001) that is under objection or appeal at any time, provided the total amount of the assessment does not increase. ... This portion of the deemed tax is considered to be an eligible amount for each specified pension entity. ... This portion of the actual tax deemed paid is considered to be an eligible amount upon which the designated pension entity may claim a rebate. ...

The Federal Sustainable Development Act also sets out 7 principles that must be considered in the development of thefederal strategy as well as departmental strategies. These basic principles have been considered and incorporated in the CRA’s strategy. ... The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision-making. ...

For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ... Dance is considered to be a recreational activity for purposes of the rebate. ... GST/HST forms GST22 Real Property- Election to Make Certain Sales Taxable GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST118 Election or Revocation of an Election for a Financial Institution to use the Prescribed Percentage GST469 Direct Deposit Request (Non-Personalized) GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC1A Business Number (BN)- GST/HST Account Information RC1C Business Number (BN)- Import/Export Account Information RC59 Business Consent Form RC193 Service-Related Complaints RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application under subsection 141.02(18) 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) RC4610 Election and Revocation of an Election to Exclude Non-Resident Investment Holdings from the Calculation of the Provincial Attribution Percentages RC4612 Application to Not be Considered a Selected Listed Financial Institution RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule GST/HST info sheets GI-114 Application of GST/HST to Indian Individuals GI-115 Application of GST/HST to Indian Bands and Band-empowered Entities GI-116 Information for Businesses Located on a Reserve GI-117 Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities GST/HST guides and pamphlets RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC188 Keeping Records RC4022 General Information for GST/HST Registrants RC4034 GST/HST Public Service Bodies' Rebate- Includes Forms GST66 and RC7066 SCH RC4420 Information on CRA- Service Complaints, Includes Form RC193, Service-Related Complaint GST/HST memoranda 14-4 Sale of a Business or Part of a Business GST/HST notices Notice260 Modified Procedures for Filing Form RC4604, GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution Notice261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity Notice262 Notice of Change, GST/HST Memorandum 28-3, Passenger Transportation Services GST/HST technical information bulletins B-105 Changes to the Definition of Financial Service Excise taxes and special levies notices ETSL64 Related document: Listing of Vehicles and Associated Tax Rates for 2011 Excise duty notices EDN26 New Excise Stamp Security Features EDN27 New Reporting Period for Licensees Softwood lumber products export charge notices SWLN33 Surge Charge – Alberta Region (November 2010) SWLN34 Surge Charge – Alberta Region (December 2010) SWLN35 Additional Export charge for Ontario and Quebec Regions All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

For more information see GST/HST Notice295, Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen Needles, and Notice296, Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters; clarifying that the GST/HST generally applies to supplies of purely cosmetic procedures provided by all suppliers, including registered charities; adding a relieving provision to ensure that when a charity makes a taxable supply of property or services in exchange for a donation and an income tax receipt may be issued for a portion of the donation, only the value of the property or services supplied is subject to the GST/HST (see the article on this topic below); ensuring that interest earned in respect of certain deposits is not included in the $1,000,000 threshold for determining whether a person is considered to be a de minimis financial institution for GST/HST purposes; clarifying the treatment of imported reinsurance services under the GST/HST imported supply rules for financial institutions; adding feminine hygiene products to the list of GST/HST zero-rated products. ... The charity may issue an official donation receipt for income tax purposes for the full $100, because the value of the pen is considered too minimal to affect the amount of the gift. ... For an organization to be considered a vocational school, and thus be treated in a manner similar to a public college or similar institution for certain GST/HST exempting provisions, including section 8 of Part III of Schedule V to the Act, it must be established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students’ occupational skills. ...

As a result, New Brunswick is no longer considered a listed province for purposes of applying Part 1 of this Act and the CRA will no longer apply the federal fuel charge in that province as of that date. ... What’s new in publications The following is a list of new or revised Excise and GST/HST forms and publications: GST/HST forms GST20-1, Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST23, Election and Revocation of the Election by a Public Sector Body (Other than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply 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 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 GST114, Bond for Non-Resident Person without a Permanent Establishment in Canada GST118, Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST145, Waiver of the Limitation Period for Assessment GST146, Notice of Revocation of Waiver (subsection 298(8) of the Excise Tax Act) GST367, Endorsement to the Bond for Non-Resident Person without a Permanent Business Establishment in Canada 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) GST502, Election and Revocation of Election Between Auctioneer and Principal GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC145, Request to Close Business Number Program Accounts RC4521, Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation 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) RC4606, GST/HST Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4612, GST/HST Application to Not Be Considered a Selected Listed Financial Institution RC7206, Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution for GST/HST and QST Purposes or only for QST Purposes RC7212, Application to Not Be Considered a Selected Listed Financial Institution for GST/HST and QST Purposes or only for QST Purposes RC7220-1, Notice of Revocation of an Election for GST/HST and QST Reporting Period by a Selected Listed Financial Institution RC7221, Application for a Selected Listed Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC7244, GST/HST and QST Elections Concerning the Acquisition of a Business or Part of a Business by a Recipient that is a Selected Listed Financial Institution 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 RC7345, Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions GST/HST guides IC05-1R1, Electronic Record Keeping RC4018, Electronic Filers Manual for 2019 Income Tax and Benefit Returns RC4120, Employers' Guide- Filing the T4 slip and Summary RC4210, GST/HST Credit RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2019 RC4424, Completing the Tax Return Where Registration of a Charity is Revoked T4036, Rental Income T4068, Guide for the Partnership Information Return (T5013 Forms)- 2019 GST/HST notices NOTICE310, Expiry of Maa-nulth First Nations Exemption- Application of the GST/HST and the FNGST (revised) NOTICE315, Skowkale First Nation Implements the First Nations Goods and Services Tax NOTICE316, The Toquaht Nation Implements the First Nations Goods and Services Tax NOTICE317, The Ucluelet Nation Implements the First Nations Goods and Services Tax NOTICE318, The Uchucklesaht Tribe Implements the First Nations Goods and Services Tax NOTICE319, The Huu-ay-aht First Nations Implement the First Nations Goods and Services Tax NOTICE320, The Mosquito, Grizzly Bear's Head, Lean Man First Nation Implements the First Nations Goods and Services Tax NOTICE321, The Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations Implement the First Nations Goods and Services Tax GST/HST info sheets GI-173 Public Service Bodies' Rebate for Charities Resident Only in New Brunswick (revised) GI-174 Public Service Bodies' Rebate for Charities Resident Only in Newfoundland and Labrador (revised) GI-175 Public Service Bodies' Rebate for Charities Resident Only in Nova Scotia (revised) GI-176 Public Service Bodies' Rebate for Charities Resident Only in Ontario (revised) GI-177 Public Service Bodies' Rebate for Charities Resident Only in Prince Edward Island (revised) GI-178 Public Service Bodies' Rebate for Charities Resident in One or More Non participating Provinces (revised) GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province (revised) GI-181 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick (revised) GI-182 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador (revised) GI-183 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Nova Scotia (revised) GI-184 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Ontario (revised) GI-185 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island (revised) GI-186 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces (revised) GI-187 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province (revised) Excise forms B268, Notification of Fiscal Months B273, Excise Return- Cigarette Inventory Tax RC633, Beer Revenue Worksheet RC634, Beer Credit Claim Worksheet Excise duty notices EDN62 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2020 EDN63 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2020 EDN64 Cigarette Inventory Tax on April 1, 2020 EDN65 Information for Tobacco Manufacturers – Prescribed Brands of Tobacco Products EDN66 Excise Duty Exemption for 100% Canadian Wine – Revised Administrative Position EDBN27 Adjusted Rates of Excise Duty on Beer Effective April 1, 2020 Fuel charge notices FCN12, Canada Revenue Agency Administrative Position Regarding Marketable Natural Gas Under Part 1 of the Greenhouse Gas Pollution Pricing Act FCN13, New Brunswick No Longer a Listed Province Under Part 1 of the Greenhouse Gas Pollution Pricing Act Effective April 1, 2020 Fuel charge forms B402, Fuel Charge Return for Fuel Held in a Listed Province on Adjustment Day under section 38 of the Greenhouse Gas Pollution Pricing Act B402-1, Fuel Charge Return Schedule for Fuel Held in a Listed Province on Adjustment Day under section 38 of the Greenhouse Gas Pollution Pricing Act All GST/HST, excise duty, and excise taxes and special levies publications can be found on the Canada.ca website. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ...

In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... You may also have a gain or a loss if you are considered to have disposed of property (see the definition of Deemed disposition on Schedule 3). ... You do not need to report certain non-taxable amounts as income, including the following: most lottery winnings most gifts and inheritances amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service GST/HST credit and CCB payments, including those from related provincial or territorial programs child assistance payments and the supplement for handicapped children paid by the province of Quebec compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident most amounts received from a life insurance policy following someone’s death most types of strike pay you received from your union, even if you perform picketing duties as a requirement of membership elementary and secondary school scholarships and bursaries post-secondary school scholarships, fellowships, and bursaries received in 2018 are not taxable if you are considered a full-time qualifying student for 2017, 2018, or 2019 Note Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable. most amounts received from a tax-free savings account (TFSA) Lines 135 to 143 – Self-employment income Report on the appropriate lines your gross and net income (or loss) from self-employment. ...

In reviewing the governance structure in place for ERM, the audit team found that key factors around independence and objectivity were considered prior to the merger of the internal audit and risk functions. ... The culmination of the CRP process in 2012-2013 resulted in the identification of 30 enterprise risks which were prioritized based on categorizing risk responses into three categories: maintain controls, mitigate – current plan or mitigate – new or enhanced plan. 20 of the 30 enterprise risks were considered priorities and required mitigation. ... Many ERM practices have since been formalized and ERM at the Agency has evolved to what can be considered a “mature” state: where the Agency is refining their ERM practices and processes, rather than developing them. ...