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Preparing your financial statements using GIFI

The GIFI codes identify items that are usually found on a corporation's financial statement (balance sheets, income statements, and statements of retained earnings). Each item is assigned its own unique code. This allows us to collect financial statement information in a standardized format. For example, the item "Cash" is assigned code 1001 and "Office expenses" is assigned code 8810. Your method of preparing and filing your T2 return determines how your financial statement information is prepa...(more)

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List of Sign-in Partners

My Account is an electronic service for individuals allowing to track their refunds, check their benefit and credit payments and their RRSP limit, set up direct deposit, etc.

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Books and records guidance

Since mandatory adoption of International Financial Reporting Standards (IFRS) started in Canada in 2011, publicly accountable enterprises (PAEs) have to measure, value, and present financial statements differently from those prepared under Canadian generally accepted accounting principles (GAAP) in earlier years. Other qualifying enterprises have the option to also adopt IFRS for financial statment preparation. To integrate IFRS and the requirements of the Canadian Income Tax Act and Excise Tax...(more)

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Revised Public (severed) Version of the Financial Claim Review Manual – Review Procedures for Financial Reviewers

This is a message which indicates that the Claim Review Manual for SR&ED financial reviewers is now effective and that the public severed version is available.

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Statement of Management Responsibility

The CRA Annual Report to Parliament 2008-2009 provides an agency-wide overview of the Canada Revenue Agency's program delivery results. It also includes the Auditor General's assessment of the performance information and the Auditor's report for the finan

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Canada Revenue Agency Financial Statements

We have prepared the accompanying financial statements of the Canada Revenue Agency (CRA) according to accounting principles consistent with those applied in preparing the financial statements of the Government of Canada. Significant accounting policies are set out in note 2 to the financial statements. Some of the information included in the financial statements, such as accruals and the allowance for doubtful accounts, is based on management's best estimates and judgment, with due consideratio...(more)

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Completing returns

A financial institution that is a GST/HST registrant, other than a selected listed financial institution, must generally file Form GST34-2, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants. For more information, see File my GST/HST return. The non-personalized version of Form GST34-2 is Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized). A selected listed financial institution has unique reporting and remitting requirements for...(more)

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Audited Financial Statements - Agency Activities

The CRA Annual Report to Parliament 2006-2007 provides an agency-wide overview of the Canada Revenue Agency's program delivery results. It also includes the Auditor General's assessment of the performance information and the Auditor's report for the finan

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GST/HST and QST forms and publications for selected listed financial institutions

If you are a selected listed financial institution (SLFI) that does not have a permanent establishment in Quebec, and you need forms and publications, see GST/HST forms and publications for financial institutions. Usually, a registrant that is an SLFI for GST/HST purposes and/or QST purposes will automatically receive a personalized return (Form RC7200). If you do not receive a personalized return within 15 working days of the end of your reporting period, or if you lose that return, call us at ...(more)

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De Minimis Financial Institutions

Technical enquiries on the GST/HST: 1-800-959-8287 General enquiries on the GST/HST: 1-800-959-5525 (Business Enquiries) If you are located in Quebec: 1-800-567-4692 (Revenu Québec)

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File an election

Information on the File an election service in My Business Account for business owners, representatives and accountants.

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Segment 1: Introduction to financial statement; Cash vs. accrual

This segment is the introduction to financial statements and gives the definitions for the cash and accrual methods.

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Administrative Services Only with Stop-Loss

Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. GST/HST policy statement P-136R Date of Issue:

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Definition of "Financial Instrument"

Overview This section explains the components of the definition of "financial instrument" as it relates to the provision of financial services under the Goods and Services Tax (GST).

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Credit Unions

Overview This memorandum explains, for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), the provisions of the Excise Tax Act that pertain to credit unions.

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Input tax credit allocation methods

As a GST/HST registrant, you may be eligible to claim input tax credits (ITCs) to recover the GST/HST payable, or paid without becoming payable, on inputs used to make taxable supplies. Generally, you cannot claim ITCs to recover the GST/HST paid on inputs used to make exempt supplies. Special rules apply to financial institutions when calculating ITCs for the GST/HST paid or payable on their inputs. Generally, as a financial institution, when you use an input exclusively in the course of making...(more)

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GST/HST - Financial institutions and selected listed financial institutions

This page provides general information on GST/HST for financial institutions and selected listed financial institutions.

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Audited Financial Statements – Agency Activities

The CRA Annual Report to Parliament 2007-2008 provides an agency-wide overview of the Canada Revenue Agency's program delivery results. It also includes the Auditor General's assessment of the performance information and the Auditor's report for the finan

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Input tax credit and input tax refund allocation methods

As a GST/HST and QST registrant, you may be eligible to claim input tax credits (ITCs) and input tax refunds (ITRs) to recover the GST/HST and QST payable, or paid without becoming payable, on inputs used to make taxable supplies. Generally, you cannot claim ITCs or ITRs to recover the GST/HST and QST paid on inputs used to make exempt supplies. Special rules apply to financial institutions when calculating ITCs and ITRs for the GST/HST and QST paid or payable on their inputs. Generally, as a fi...(more)

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