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., respecting Q.9 where “each member of … a group may determine its qualifying revenue separately and not based on the consolidated statements, so long as every member of the group determines its qualifying revenue on that separate basis”] an eligible employer may choose to apply a different approach in a subsequent claim period, provided that all the requirements for the application of that different rule are met for that subsequent claim period. ...

. … [W]here appropriate, the Agency will consider adopting a similar approach in determining the residency of a commercial trust. ...

. … [T]he tax is to be reported and paid to the CBSA using CBSA Form B3. ...

. …. Filing by specified plan groupings 2. You have to file the T3GR return for an RRSP trust, a RRIF trust, or an RESP trust if the trustee transacted any business or permitted any situation to exist that created a tax liability of $2 or more, as explained in paragraphs 3 to 5 below. ...

. … A substantial renovation is generally considered to have taken place where all or substantially all of the interior of a residential condominium unit has been removed or replaced and, upon completion, the renovated or altered unit is, or forms part of, a residential complex. c) CRA stated: Where a conversion occurs, the number of units the person is considered to have constructed or substantially renovated is a question of fact that depends on the work performed on each individual unit. d) CRA indicated that the only exemptions from the self-assessment rule in s. 191(1) were those in ss. 191(5) to (7). ...

However … since there is already a residential complex in the building, the Commercial Unit will never begin to be used as a residential complex in its own right. ...

. … 57. A revenue-based method should be used with caution ...

Similar consequences would attend the redemption of loyalty points by a customer in exchange for a free service provided by Bco or the dealer – except that, regarding Aco’s payment to Bco respecting the points redeemed by Bco, no ITC would be generated to Aco because s. 181(5)(c) would not be met. ...

CRA Webpage, "Notifiable transactions designated by the Minister of National Revenue," 15 August 2024-- summary under Subsection 237.4(3) Summary Under Tax Topics- Income Tax Act- Section 237.4- Subsection 237.4(3) Straddle transactions of FX-trading partnership (NT-2023-01) A taxpayer buys an interest in a partnership which, immediately prior thereto, had realized the gain legs on straddle transactions in FX forward contracts (with such gain allocated to the selling partner) – and with the loss legs then being realized and allocated to the taxpayer. ...

GST/HST Notice No. 324, "Mining Assets in respect of Cryptoassets" June 2025-- summary under Subsection 200(2) Summary Under Tax Topics- Excise Tax Act- Section 200- Subsection 200(2) Application of change-in-use rules as a result of virtual payment instruments becoming financial instruments on May 18, 2019 under " ITCs where virtual payment instruments are payable in respect of mining activities" Any capital property that the person held as of May 18, 2019, is subject to the change-in-use provisions in the ETA where supplies made after May 17, 2019, of the virtual payment instruments, acquired as a result of this mining activity, were not supplies made in the course of the person’s commercial activities. ...