Subsection 211.12(2)
Administrative Policy
Excise and GST/HST News - No. 110, 8 December 2021
Digital economy
After referring to the introduction by the 2021 Budget of “GST/HST measures that related to the digital economy,” CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | commercial businesses can make GST-exempt arranging-for supplies of insurance as a sideline “incidental” activity | 301 |
| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | relief where there is an on-reserve purchase with a non-Indian co-owner | 180 |
Excise and GST/HST News - No. 109, June 28, 2021
After providing a general overview of the legislative proposals (to generally take effect on July 1. 2021) regarding cross-border digital products...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 3 - Subsection 3(1) - Paragraph 3(1)(a) | CEWS not included in total revenue or in government assistance | 236 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | CRA will follow Zomaron on the same facts (re GST/HST exemption for signing up merchants for credit card processing) | 338 |
Subsection 211.12(5)
Administrative Policy
7 April 2022 CBA Roundtable, Q.13
Where a non-resident service provider wishes to register for GST/HST under the “simplified regime” but does not wish to submit a registration...