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For an election to be considered valid, the CRA must receive the election no later than the due date given in the Income Tax Act. ... - Optional- 1 alpha- Y = Yes- N = No/Non- O = Oui <TrustForeignResidentCountry></TrustForeignResidentCountry> If yes, please specify any other country in which it is also considered resident- Optional- 60 alphanumeric <TrustCorrespondenceLanguageCode></TrustCorrespondenceLanguageCode> Your language of correspondence- Optional- 1 alpha- A = Anglais- E = English- F = French <TrustTypeCode></TrustTypeCode> Type of Trust- See the guide for details- Required- 3 numeric- Testamentary trusts: 001 Spousal or common law partner trust 900 Testamentary trust that is not identified by one of the other testamentary trust codes 901 Lifetime Benefit trust 903 An estate that designated itself as a graduated rate estate (applicable for tax years ending after 2015); 904 Qualified disability trust (applicable for tax years ending after 2015)- Inter Vivos trusts: 011 Spousal or common law partner trust 012 Unit trust 013 Mutual fund trust 014 Communal organization trust 015 Employee benefit plans trust 019 Employee trust 020 Blind/revocable trust 021 Personal trust 022 Joint spousal or common law partner trust 023 Alter ego trust 024 Master trust 032 Tax-free savings account (TFSA) 033 Employee life and health trust (ELHT) 161 Insurance segregated fund- fully registered trust 162 Insurance segregated fund- partially registered trust 163 Insurance segregated fund- non registered 180 Non-profit organization trust- subsection 149(5) trust 181 Non-profit organization trust- subsection 149(1)(1) trust 300 Other trust 301 Registered retirement savings plan trust (RRSP) to report tax payable on an advantage under section 207.05 of the Act 302 Registered retirement income fund trust (RRIF) to report tax payable on an advantage under section 207.05 of the Act 303 Registered disability savings plan (RDSP) trust to report tax payable on an advantage under section 207.05 of the Act 304 Real estate investment trust (REIF) 305 Health and welfare trust (HWT) 306 Salary deferral arrangement trust (SDA) 314 Environmental quality act trust described in paragraph 149(1)(z.1) of the Act 315 Nuclear fuel waste Act trust described in paragraph 149(1)(z.2) of the Act 316 Hepatitis C trust described in paragraph 81(1)(g.3) of the Act 317 Indian residential schools trust described in paragraph 81(1)(g.3) of the Act 318 Tax-free savings account (TFSA) trust described in paragraph 146.2(9) of the Act 319 Registered Education Savings Plan (RESP) trust <TrustTypeDescription></TrustTypeDescription> Other testamentary/inter vivos trust (specify)- Optional- 60 alphanumeric <TestamentaryTrustInformation> Optional- if present must include all required child tags <TestatorDeathDate> Date of death Required- must include all required child tags <Year></Year> Date of death- Year- Required- 4 numeric <Month></Month> Date of death- Month- Required- 2 numeric- 01 to 12 <Day></Day> Date of death- Day- Required- 2 numeric- 01 to 31 </TestatorDeathDate> <TestatorSIN></TestatorSIN> Social Insurance Number of the deceased- Required- 9 numeric </TestamentaryTrustInformation> <InterVivosTrustInformation> Optional- if present must include all required child tags <TrustCreateDate> Date trust was created Required- must include all required child tags <Year></Year> Date trust was created- Year- Required- 4 numeric <Month></Month> Date trust was created- Month- Required- 2 numeric- 01 to 12 <Day></Day> Date trust was created- Day- Required- 2 numeric- 01 to 31 </TrustCreateDate> <NonProfitOrganizationBN></NonProfitorganizationBN> Non-profit organization- Business Number, if any- Optional- 15 alphanumeric- format: 9 numeric, 2 alpha, 4 numeric </InterVivosTrustInformation> <TrustFiscalPeriodStartDate> Return for tax year- From Required- must include all required child tags <Year></Year> Fiscal Period Start- Year- Required- 4 numeric <Month></Month> Fiscal Period Start- Month- Required- 2 numeric- 01 to 12 <Day></Day> Fiscal Period Start- Day- Required- 2 numeric- 01 to 31 </TrustFiscalPeriodStartDate> <TrustFiscalPeriodEndDate> Return for tax year- To Required- must include all required child tags <Year></Year> Fiscal Period End- Year- Required- 4 numeric <Month></Month> Fiscal Period End- Month- Required- 2 numeric- 01 to 12 <Day></Day> Fiscal Period End- Day- Required- 2 numeric- 01 to 31 </TrustFiscalPeriodEndDate> <FirstYearFilingIndicator></FirstYearFilingIndicator> Is this the first year of filing a T3 return? ...

For an election to be considered valid, the CRA must receive the election no later than the due date given in the Income Tax Act. ... - Optional- 1 alpha- Y = Yes- N = No/Non- O = Oui <TrustForeignResidentCountry></TrustForeignResidentCountry> If yes, please specify any other country in which it is also considered resident- Optional- 60 alphanumeric <TrustCorrespondenceLanguageCode></TrustCorrespondenceLanguageCode> Your language of correspondence- Optional- 1 alpha- A = Anglais- E = English- F = French <TrustTypeCode></TrustTypeCode> Type of Trust- See the guide for details- Required- 3 numeric- Testamentary trusts: 001 Spousal or common law partner trust 900 Testamentary trust that is not identified by one of the other testamentary trust codes 901 Lifetime Benefit trust 903 An estate that designated itself as a graduated rate estate (applicable for tax years ending after 2015); 904 Qualified disability trust (applicable for tax years ending after 2015)- Inter Vivos trusts: 011 Spousal or common law partner trust 012 Unit trust 013 Mutual fund trust 014 Communal organization trust 015 Employee benefit plans trust 019 Employee trust 020 Blind/revocable trust 021 Personal trust 022 Joint spousal or common law partner trust 023 Alter ego trust 024 Master trust 032 Tax-free savings account (TFSA) 033 Employee life and health trust (ELHT) 161 Insurance segregated fund- fully registered trust 162 Insurance segregated fund- partially registered trust 163 Insurance segregated fund- non registered 180 Non-profit organization trust- subsection 149(5) trust 181 Non-profit organization trust- subsection 149(1)(1) trust 300 Other trust 301 Registered retirement savings plan trust (RRSP) to report tax payable on an advantage under section 207.05 of the Act 302 Registered retirement income fund trust (RRIF) to report tax payable on an advantage under section 207.05 of the Act 303 Registered disability savings plan (RDSP) trust to report tax payable on an advantage under section 207.05 of the Act 304 Real estate investment trust (REIF) 305 Health and welfare trust (HWT) 306 Salary deferral arrangement trust (SDA) 314 Environmental quality act trust described in paragraph 149(1)(z.1) of the Act 315 Nuclear fuel waste Act trust described in paragraph 149(1)(z.2) of the Act 316 Hepatitis C trust described in paragraph 81(1)(g.3) of the Act 317 Indian residential schools trust described in paragraph 81(1)(g.3) of the Act 318 Tax-free savings account (TFSA) trust described in paragraph 146.2(9) of the Act 319 Registered Education Savings Plan (RESP) trust <TrustTypeDescription></TrustTypeDescription> Other testamentary/inter vivos trust (specify)- Optional- 60 alphanumeric <TestamentaryTrustInformation> Optional- if present must include all required child tags <TestatorDeathDate> Date of death Required- must include all required child tags <Year></Year> Date of death- Year- Required- 4 numeric <Month></Month> Date of death- Month- Required- 2 numeric- 01 to 12 <Day></Day> Date of death- Day- Required- 2 numeric- 01 to 31 </TestatorDeathDate> <TestatorSIN></TestatorSIN> Social Insurance Number of the deceased- Required- 9 numeric </TestamentaryTrustInformation> <InterVivosTrustInformation> Optional- if present must include all required child tags <TrustCreateDate> Date trust was created Required- must include all required child tags <Year></Year> Date trust was created- Year- Required- 4 numeric <Month></Month> Date trust was created- Month- Required- 2 numeric- 01 to 12 <Day></Day> Date trust was created- Day- Required- 2 numeric- 01 to 31 </TrustCreateDate> <NonProfitOrganizationBN></NonProfitorganizationBN> Non-profit organization- Business Number, if any- Optional- 15 alphanumeric- format: 9 numeric, 2 alpha, 4 numeric </InterVivosTrustInformation> <TrustFiscalPeriodStartDate> Return for tax year- From Required- must include all required child tags <Year></Year> Fiscal Period Start- Year- Required- 4 numeric <Month></Month> Fiscal Period Start- Month- Required- 2 numeric- 01 to 12 <Day></Day> Fiscal Period Start- Day- Required- 2 numeric- 01 to 31 </TrustFiscalPeriodStartDate> <TrustFiscalPeriodEndDate> Return for tax year- To Required- must include all required child tags <Year></Year> Fiscal Period End- Year- Required- 4 numeric <Month></Month> Fiscal Period End- Month- Required- 2 numeric- 01 to 12 <Day></Day> Fiscal Period End- Day- Required- 2 numeric- 01 to 31 </TrustFiscalPeriodEndDate> <FirstYearFilingIndicator></FirstYearFilingIndicator> Is this the first year of filing a T3 return? ...

For an election to be considered valid, the CRA must receive the election no later than the due date given in the Income Tax Act. ... - Optional- 1 alpha- Y = Yes- N = No/Non- O = Oui <TrustForeignResidentCountry></TrustForeignResidentCountry> If yes, please specify any other country in which it is also considered resident- Optional- 60 alphanumeric <TrustCorrespondenceLanguageCode></TrustCorrespondenceLanguageCode> Your language of correspondence- Optional- 1 alpha- A = Anglais- E = English- F = French <TrustTypeCode></TrustTypeCode> Type of Trust- See the T3 Guide, T4013 for details- Required- 3 numeric- Testamentary trusts: 001 Spousal or common law partner trust 900 Testamentary trust that is not identified by one of the other testamentary trust codes 901 Lifetime Benefit trust 903 An estate that designated itself as a graduated rate estate (applicable for tax years ending after 2015); 904 Qualified disability trust (applicable for tax years ending after 2015) 905 Spousal or common-law partner trust- Inter Vivos trusts: 300 Other trust 301 Registered retirement savings plan trust (RRSP) to report tax payable on an advantage under section 207.05 of the Act 302 Registered retirement income fund trust (RRIF) to report tax payable on an advantage under section 207.05 of the Act 303 Registered disability savings plan (RDSP) trust to report tax payable on an advantage under section 207.05 of the Act 304 Real estate investment trust (REIF) 305 Health and welfare trust (HWT) 306 Salary deferral arrangement trust (SDA) 314 Environmental quality act trust described in paragraph 149(1)(z.1) of the Act 315 Nuclear fuel waste Act trust described in paragraph 149(1)(z.2) of the Act 316 Hepatitis C trust described in paragraph 81(1)(g.3) of the Act 317 Indian residential schools trust described in paragraph 81(1)(g.3) of the Act 318 Tax-free savings account (TFSA) trust described in paragraph 146.2(9) of the Act 319 Registered Education Savings Plan (RESP) trust 320 Tax-free savings account (TFSA) trust 321 Employee life and health trust (ELHT) 322 Spousal or common-law partner trust 323 Unit trust 324 Mutual fund trust 325 Communal organization trust 326 Employee benefit plans trust 327 Insurance segregated fund-fully registered trust 328 Insurance segregated fund-partially registered trust 329 Insurance segregated fund-non-registered 330 Non-profit organization-subsection 149(5) trust 331 Non-profit organization trust-subsection 149(1)(l) 332 Employee trust 333 Blind/revocable trust 334 Personal trust 335 Joint Spousal or common-law partner trust 336 Alter ego trust 337 Master trust 338 Specified income flow-through (SIFT) trust 519 Pooled registered pension plans (PRPP) <TrustTypeDescription></TrustTypeDescription> Other testamentary/inter vivos trust (specify)- Optional- 60 alphanumeric <TestamentaryTrustInformation> Optional- if present must include all required child tags <TestatorDeathDate> Date of death Required- must include all required child tags <Year></Year> Date of death- Year- Required- 4 numeric <Month></Month> Date of death- Month- Required- 2 numeric- 01 to 12 <Day></Day> Date of death- Day- Required- 2 numeric- 01 to 31 </TestatorDeathDate> <TestatorSIN></TestatorSIN> Social Insurance Number of the deceased- Required- 9 numeric </TestamentaryTrustInformation> <InterVivosTrustInformation> Optional- if present must include all required child tags <TrustCreateDate> Date trust was created Required- must include all required child tags <Year></Year> Date trust was created- Year- Required- 4 numeric <Month></Month> Date trust was created- Month- Required- 2 numeric- 01 to 12 <Day></Day> Date trust was created- Day- Required- 2 numeric- 01 to 31 </TrustCreateDate> <NonProfitOrganizationBN></NonProfitorganizationBN> Non-profit organization- Business Number, if any- Optional- 15 alphanumeric- format: 9 numeric, 2 alpha, 4 numeric </InterVivosTrustInformation> <TrustFiscalPeriodStartDate> Return for tax year- From Required- must include all required child tags <Year></Year> Fiscal Period Start- Year- Required- 4 numeric <Month></Month> Fiscal Period Start- Month- Required- 2 numeric- 01 to 12 <Day></Day> Fiscal Period Start- Day- Required- 2 numeric- 01 to 31 </TrustFiscalPeriodStartDate> <TrustFiscalPeriodEndDate> Return for tax year- To Required- must include all required child tags <Year></Year> Fiscal Period End- Year- Required- 4 numeric <Month></Month> Fiscal Period End- Month- Required- 2 numeric- 01 to 12 <Day></Day> Fiscal Period End- Day- Required- 2 numeric- 01 to 31 </TrustFiscalPeriodEndDate> <FirstYearFilingIndicator></FirstYearFilingIndicator> Is this the first year of filing a T3 return? ...

The notion of the "length of time it takes to do the reviews" in addition to the coordination of the Quality Assurance Division's work with the SR&ED file review process are also being considered as part of the integral mandate of the sub-committee and are being addressed in their recommendation and action plan. ...

Action Plans Roles and responsibilities were established for each review process and a post contract award review process was established for all commodities considered to be sensitive such as software and contracts limiting a contractor's liability, and ITPSSC. ...

"When SPOT (Support People of Today) Food Bank and Used Clothing Depot first considered seeking charitable status, we experienced an emotional 'roller coaster' ride. ... This cost, however, would not be considered a program expense for purposes of meeting our disbursement quota obligations and it is therefore an expense that the charity cannot afford to incur. ...

"When SPOT (Support People of Today) Food Bank and Used Clothing Depot first considered seeking charitable status, we experienced an emotional 'roller coaster' ride. ... This cost, however, would not be considered a program expense for purposes of meeting our disbursement quota obligations and it is therefore an expense that the charity cannot afford to incur. ...

Goal 3: 65% completed Targets: Accomplishments: Develop and pilot the use of SD guidelines for integrating SD into the development of operational resource proposal to ensure all aspects of SD are considered Completed FAB- RPSDD Our main operational resource proposal is embodied in the CCRA's Long Term Facilities Investment Plan (LTFIP). ...

Subsection 93(2) May dispose of things seized and determine the manner of disposal that is considered appropriate Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch History: Delegation in respect of subsection 93(2) was amended on October 19, 2020 and November 6, 2014. ...

The criteria sought to recruit individuals was based on: A recent interaction with the CRA (different channels considered) Varying levels of income Age category Employment status Sector of the economy (if employed) Household size and number of dependents Level of education Racial/Cultural Identity Gender Participants also had to meet the following standards: Canadian citizen, 18 years or older Has contacted or been contacted by the CRA in the past 12 months or logged into the CRA's My Account in the past 12 months Has not been involved in CRA focus groups in the past six months or has not participated in more than four CRA focus groups in the past five years Not employed in a related industry (for example, H&R Block) The advocacy session attendees were recruited from organizations in Montreal and Vancouver that assist vulnerable members of the community with their taxes or help them qualify for social programs that rely on tax filings. ... " Theme B) Agents are considered rude or unhelpful Another common theme amongst 27% of respondents was that their interaction with the CRA had not gone well because employees were rude or unhelpful. ...