CRA Annual Report to Parliament 2011-2012 (PDF - Agence du ...
CRA Annual Report to Parliament 2011-2012 (PDF - Agence du ...
CRA Annual Report to Parliament 2011-2012 (PDF - Agence du ...
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D<br />
Dispute – General term <strong>to</strong> designate a disagreement, objection, or appeal <strong>to</strong> the Minister of National Revenue (for Canada<br />
Pension Plan or Employment Insurance rulings or (re)assessments) made by or on behalf of a taxpayer or benefit recipient,<br />
related <strong>to</strong> a <strong>CRA</strong> decision.<br />
E<br />
EI – Employment insurance<br />
Enforcement – Actions taken by the <strong>CRA</strong> <strong>to</strong> identify and address cases of non-compliance.<br />
Entitlement – The amount <strong>du</strong>e an eligible person for a specific period.<br />
F<br />
Fiscal impact – Additional tax identified through our compliance activities. This includes federal and provincial tax<br />
(excluding Quebec), federal tax refund offset or re<strong>du</strong>ced, interest and penalties; and present value of future tax assessable.<br />
FTE – Full-time equivalent<br />
Full-time equivalent – A unit measuring a length of time for employment cost purposes in an operating budget. It includes<br />
incidental time necessarily used for annual leave, training, etc.<br />
G<br />
Governance – A comprehensive term that denotes the institutions and processes by which an organization is directed or<br />
controlled.<br />
GST – Goods and services tax<br />
H<br />
HR – Human resources<br />
HST – Harmonized sales tax<br />
I<br />
ICFR – Internal controls over financial reporting<br />
Indica<strong>to</strong>r – The qualification or quantification of a characteristic that is measured <strong>to</strong> assess the extent <strong>to</strong> which an expected<br />
result is achieved. It is a means of knowing whether or not we have achieved a desired result.<br />
IT – Information technology<br />
ANNUAL REPORT<br />
<strong>2011</strong>-<strong>2012</strong><br />
CANADA REVENUE AGENCY