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[lp-ca-on] RC4018 Electronic Filers Manual


From: Greg Knittl
Subject: [lp-ca-on] RC4018 Electronic Filers Manual
Date: Fri, 1 Jul 2016 12:52:01 -0400
User-agent: Mozilla/5.0 (X11; Linux i686; rv:38.0) Gecko/20100101 Thunderbird/38.8.0

Happy Canada Day!

What could be more appropriate for a cloudy Canada Day than working on Libre Canadian income tax software!

Bob, further to your question about filing on behalf of other people: eFile

The application form is asking us to certify that we will comply with the RC4018 Electronic Filers Manual http://www.cra-arc.gc.ca/E/pub/tg/rc4018/rc4018ch1-16e.pdf. This is all about filing on behalf of other people even though we just want to net file our own returns (NetFile). I think this confirms that the technical specs for eFile and NetFile are very similar if not identical.

The Electronic Filers Manual is going to require careful reading to parse out the exact obligations we would be assuming. Perhaps we can divide it up by chapters.

I can't find the Netfile Certification Agreement online, that is it doesn't show up in cursory Google searches. That part of my question to the CRA still stands.

Greg
p.s. in terms of accountants and crowd sourcing the income tax rules, I wonder if this thought has even crossed their minds. Is their existing software expensive enough and inflexible enough to motivate them to be interested? Would it appeal to them to be able to extend a tax package to do more complex returns? How do they do returns that go beyond the tax packages now? Are there any pre-existing formats to express the tax calculations that might appeal to them?

On 16-06-29 10:30 PM, Bob Jonkman wrote:
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I need to meet with my accountant soon; let me ask what it takes for
an unincorporated association to become a Netfile developer.  And as I
understand, we're not going to be *filing* returns for other people,
we're developing Free Software to let people file their own returns. I
wonder if that makes a difference.

And if we're planning on formalizing LibrePlanet Ontario we should
probably find out what the FSF recommends. One thing for sure, we
don't want to become a Charitable organization. That prevents us from
engaging in political activity, which would restrict us from lobbying
government on Free Software issues, Net Neutrality, copyright law, &c.

- --Bob.


On 2016-06-29 05:22 PM, Blaise Alleyne wrote:
On 29/06/16 03:10 PM, Allan Zhang wrote:
[...] Greg, will you be submitting on LP's behalf?

What is the authorization protocol for doing things on LP's
behalf?

I have no idea. We're not an incorporated entity or anything... but
it looks like there is such a thing as an unincorporated
association in Ontario.

Carter's Charity Law is a solid resource on charity and
not-for-profit law in Ontario and Canada. Here's an excerpt from
their book (maybe an old edition?):
http://www.carters.ca/pub/book/2002/LCNPOch2.pdf

""" p. 40 An unincorporated association is a relatively common
legal structure for a group of persons to use. It is, essentially,
an agreement among a number of persons which articulates their
common purpose, establishes an organization to achieve that common
purpose and sets out how that organization is to be operated to
achieve that purpose. The relationship among the persons is
contractual in nature.

The courts sometimes refer to these organizations as "voluntary
associations". An organization is made up of “members” who agree,
implicitly or explicitly, with the common purpose. [...]

[...]

The organization may be set up formally or informally, depending
upon the needs of the members. Associations may also evolve out of
a relationship among a few individuals and, over time, take on the
formal characteristics of an association. At the informal level,
the relationship may be based on an "understanding" but later on a
written constitution or by-laws are developed.

[...] An association has some of the characteristics of a
partnership but it is not one. A partnership is established with
the intent of carrying on business and making a profit. An
association may be used to discuss commercial matters, but its
purpose is not to carry on business activities or to make a
profit. """


Right now, I think it's accurate to say that LibrePlanet Ontario is
an unincorporated association, with a very informal set up, an
understanding that we're all together for the common cause of
promoting and furthering software freedom in Ontario and beyond.


The NETFILE application though specifically says: "name of
corporation, partnership or sole proprietor." An unincorporated
association is none of those.

Maybe, first, we should ask the CRA: can we submit an application
on behalf of an unincorporated association?

If it's yes, maybe we can do so through this mailing list alone. If
it's yes, but only if there's some more formalities, maybe we need
to consider those formalities.

I think incorporation is overkill at this point, so if we can't
apply as an unincorporated association, then perhaps some or one of
us should apply as individual sole proprietors?

IANAL!


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