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The CRA is responsible for making CPP/EI rulings, that is, to determine whether any wages or payments are insurable under Canadian Pension Program and/or Employment Insurance program. The substance of a ruling is to determine whether an individual is an employee or a self-employed contractor.
Located in downtown Edmonton, it was built by the Government of Canada and features a distinctive pink colour and stepped shape, a design intended to resemble the shape of the maple leaf on the Canadian flag. It neighbors the Edmonton Convention Centre and overlooks the North Saskatchewan River valley.
Front page of the 1900 edition of the Civil Service List, a periodical produced by the Government of Canada listing all civil servants. Following Canadian Confederation, Prime Minister John A. Macdonald's government sought to improve the quality and rigor of appointments with the passage of the Canada Civil Service Act in 1868.
The GST applies nationally. The HST includes the provincial portion of the sales tax but is administered by the Canada Revenue Agency (CRA) and is applied under the same legislation as the GST. The HST is in effect in Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island.
The appeal process starts when a taxpayer formally objects to the CRA assessment, on prescribed form T400A. The objection must explain, in writing, the reasons for the appeal along with all the related facts. The objection is then reviewed by the appeals branch of the CRA. An appealed assessment may either be confirmed, vacated, or varied by ...
Employment and Social Development: ESDC 2003 ... CRA 2003 1867 (historic) Diane Lebouthillier (Minister of National Revenue) Bob Hamilton (Commissioner of Revenue)