1. Presentation to the OASIS TAX XML Technical Committee Canada Customs and Revenue Agency September 15, 2003 Leslie Scott Bruce Handel

2. Agenda Why Should CCRA Adopt XML CCRA Standards Involvement Value Proposition Tax Systems and XML Projects Next Steps

3. CCRA Standards Involvement* Organization Committee StandardActivities OASIS TAX XML TCUmbrella for all Tax related XML standards Identify Tax related standards XBRL.ORG CanadaExtensible Business Reporting Language (XBRL) Canada XBRL integration of GIFI OECD SAFStandard Audit FileDraft SAF standard OECD STFStandard Transmission Format Draft STF standard * CCRA is also investigating Universal Business Language (UBL)

4. CCRA XBRL Taxonomy Input Reporting Corporation B2B Accounting System B2C Value Proposition Chart of Acc. & Balances Entries/Internal Transactions Entries/External transactions XBRL Chart of Accounts (GAAP) SAF Elements/layout map Instance Document snapshot SAF – all transactions Export SAF – all transactions UBL Transaction data elements map

5. Corp. Tax T2 VAT GST Employers Tax Excise Individ.Tax T4 XML Exchange/Transformation CCRA STF Other Gov’ts Other Levels of Gov’ts Other Gov’t Depts XML Exchange/Transformation Value Proposition CCRA Taxonomies TBD CCRA XBRL Taxonomy XBRL Chart of Accounts (GAAP) Instance Document snapshot T2 Benefits GSTOthers BI/DS ExternallyInternallyExternally New and Legacy Systems

6. Current Use BN/BRO T4 Internet Magnetic Media Redesign Magnetic Media Redesign Electronic Employer Statement (e-PD7A) Electronic Employer Statement (e-PD7A) Advanced Passenger Information/ Passenger Name Record (API/PNR) Advanced Passenger Information/ Passenger Name Record (API/PNR) ICES/SSDUE Nexus Highway ICS Print Services FIP Batch Control Listings FIP Batch Control Listings Refund Setoff Online Reports Refund Setoff Online Reports SAP RL Online Reports SAP RL Online Reports

7. Next Steps  Work with the TC to define the relationship to the standards  Influence each standard  Build capabilities into our systems