Search - considered

Level of risk to privacy: 3 Details: CRA investigator case files are considered Protected B and stored on CRA servers. ...

ITB is the only Branch able to load data onto the appliance for general consumption H) Risk impact to the individual or employee Details: The sensitivity of information utilized through the R&D environment is considered high (Protected B). ...

Under the Canada Pension Plan and the Employment Insurance Act, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the Canada Pension Plan and/or insurable under the Employment Insurance Act; the amount of pensionable and/or insurable earnings; whether or not Canada Pension Plan (CPP) contributions and employment insurance (EI) premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of CPP contributions and/or EI premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the Employment Insurance Act; and the refund amount. ...

Under the Canada Pension Plan and the Employment Insurance Act, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the Canada Pension Plan and/or insurable under the Employment Insurance Act; the amount of pensionable and/or insurable earnings; whether or not Canada Pension Plan (CPP) contributions and/or employment insurance (EI) premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the employer’s and employee’s portion of CPP contributions and EI premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the Employment Insurance Act; and the refund amount. ...

Under the CPP and the EIA, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the CPP and/or insurable under the EIA; the amount of pensionable and/or insurable earnings; whether or not CPP contributions and employment insurance (EI) premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of CPP contributions and/or EI premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the EIA; and the refund amount. ...

Level of risk to privacy: 2 Details: The information on Form T661 and on forms T2SCH31, T2038(IND), T1174, T1145, T1146, and T1263 is considered to be part of the tax return (whether T1, T2, or T3). ...

Current mitigating practices are considered to be adequate and are rigidly enforced. ...

Summary of the project / initiative / change Brief overview of the program or activity Under the Canada Pension Plan and the Employment Insurance Act, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the Canada Pension Plan and/or insurable under the Employment Insurance Act; the amount of pensionable and/or insurable earnings; whether or not Canada Pension Plan contributions and employment insurance premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of Canada Pension Plan contributions and/or employment insurance premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the Employment Insurance Act; and the refund amount. ...

The legislative authorities used by CRA to apply penalties and interests for payroll compliance: Every person who has failed to remit or pay is liable to a penalty of 10%: Income Tax Act: paragraph 227(9)(a) Canada Pension Plan Act: paragraph 21(7)(a) Employment Insurance Act: paragraph 82(9)(a) Where the failure was made knowingly or under circumstances amounting to gross negligence, 20% of that amount: Income Tax Act: paragraph 227(9)(b) Canada Pension Plan Act: paragraph 21(7)(b) Employment Insurance Act: paragraph 82(9)(b) Interest: Payable at the prescribed rate Income Tax Act: subsection 227(9.2) Canada Pension Plan Act: subsection 21(6) Employment Insurance Act: subsection 82(8) Summary of the project / initiative / change Brief overview of the program or activity Under the Canada Pension Plan and the Employment Insurance Act, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the Canada Pension Plan and/or insurable under the Employment Insurance Act; the amount of pensionable and/or insurable earnings; whether or not Canada Pension Plan contributions and employment insurance premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of Canada Pension Plan contributions and/or employment insurance premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the Employment Insurance Act; and the refund amount. ...

If individuals report something that is not considered internal fraud or misuse, the situation will be handed to the proper avenue, and is out of scope for this PIA. ...