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Current CRA website
T4032-MB, Payroll Deductions Tables – CPP, EI, and income tax deductions – Manitoba – Effective July 2023
T4032-MB, Payroll Deductions Tables – CPP, EI, and income tax deductions – Manitoba – Effective July 2023 Notice to the reader Publication T4032, Payroll Deductions Tables, is available in sections for each province and territory. ...
GST/HST Ruling
9 April 2021 GST/HST Ruling 219060 - – [Public Service Body Rebate - Whether subsidies under the] Canada Emergency Wage Subsidy (CEWS) […] [are considered] government funding […]
9 April 2021 GST/HST Ruling 219060- – [Public Service Body Rebate- Whether subsidies under the] Canada Emergency Wage Subsidy (CEWS) […] [are considered] government funding […] Unedited CRA Tags Public Service Body Rebate (GST/HST) Regulations-Section 2 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... The “Total Revenue” denominator in the above formula (A + B + C- D) refers to funding received from both public and private sources in addition to government funding. These amounts include: * government funding that is identified as such in the NPO’s financial statements * income from investments (interest and dividends) * non-capital distributions from a trust to the NPO * loans from people with whom the NPO is not dealing at arm's length (for example, an NPO funds a related NPO through loans with unusually low interest rates). ...
TCC
A & T Tire & Wheel Limited v. M.N.R., 2009 TCC 640
A & T Tire & Wheel Limited v. M.N.R., 2009 TCC 640 Docket: 2009-911(EI) BETWEEN: A & T TIRE & WHEEL LIMITED, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and JUSTIN BUNN, Intervener.____________________________________________________________________ Appeal heard on common evidence with the appeal of A & T Tire & Wheel Limited (2009‑912(CPP)) on November 26 and 27, 2009 at Toronto, Ontario Before: The Honourable N. ... Weisman" Weisman D.J. Citation: 2009 TCC 640 Date: 20091224 Dockets: 2009-911(EI) 2009-912(CPP) BETWEEN: A & T TIRE & WHEEL LIMITED, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and JUSTIN BUNN, Intervener. ... Weisman, Deputy Judge DATE OF JUDGMENT: December 24, 2009 APPEARANCES: Counsel for the Appellant: Leigh Somerville Taylor Counsel for the Respondent: Thang Trieu For the Intervener: The Intervener himself COUNSEL OF RECORD: For the Appellant: Name: Leigh Somerville Taylor Richler and Tari Toronto, Ontario For the Respondent: John H. ...
22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […] -- summary under Subsection 259(2)
22 December 2020 GST/HST Interpretation 209955- – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]-- summary under Subsection 259(2) Summary Under Tax Topics- Excise Tax Act- Section 259- Subsection 259(2) CEWS and TWS did not count towards 40% government funding A non-profit organization (NPO) generally is entitled to GST/HST public service body rebates if the percentage of its “government funding” (defined in s. 2 the Public Service Body Rebate (GST/HST) Regulations) is at least 40%. ... CRA concluded that the CEWS was not government funding under the definition, given that it “is a refund in respect of income taxes imposed under the ITA” and it “is not paid for the purpose of financially assisting the NPO in carrying out the purposes of the NPO. “ CRA applied a somewhat similar analysis to find that the 10% temporary wage subsidy for employers program also did not count as government funding. ...
Current CRA website
Canada Emergency Wage Subsidy – Post-payment audits – Status Update –
Canada Emergency Wage Subsidy – Post-payment audits – Status Update – March 2023 On this page Purpose Scope Post-payment CEWS Audits – Key Findings Audit Selection Post-payment Audit Program – Phased Approach Post-payment CEWS audits – Segmentation Post-payment Audit Results Preparer-linked Files Observations related to Auditor General Report 10 – Specific COVID-19 Benefits Overview Key Findings Conclusion Purpose The purpose of this document is to provide an update on the Canada Revenue Agency’s (CRA's) Canada Emergency Wage Subsidy (CEWS) post-payment audit program, including results, findings, and observations with respect to the Office of the Auditor General’s (OAG) Report 10 – Specific COVID-19 Benefits tabled in Parliament on December 6, 2022. ... Post-payment CEWS Audits – Key Findings Results of completed post-payment audits demonstrate high levels of compliance. ... Of the $5.53 billion, $325 million (5.9 %) were denied or adjusted. There are 2,014 audits in progress, representing an additional $10.35 billion in CEWS claims. ...
22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […] -- summary under Government Funding
22 December 2020 GST/HST Interpretation 209955- – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]-- summary under Government Funding Summary Under Tax Topics- Excise Tax Act- Regulations- Public Service Body Rebate (GST/HST) Regulations- Section 2- Government Funding CEWS received by an NPO does not qualify as government funding for GST/HST PSB rebate purposes Are the Canada emergency wage subsidy (“CEWS”) and the 10% temporary wage subsidy for employers (“TWS”) programs considered government funding for purposes of s. 2 the Public Service Body Rebate (GST/HST) Regulations? After noting that s. 2 excluded a “refund, rebate or remission of, or credit in respect of, taxes” and referenced a purpose of “financially assisting the particular person in carrying out the purposes of the particular person” and further indicating that the purpose of the two programs was to “re-hire workers previously laid off as a result of COVID-19, help prevent further job losses, and better position businesses to resume normal operations following the crisis,” CRA found that the CEWS was not government funding under s. 2, given that it “is a refund in respect of income taxes imposed under the ITA” and it “is not paid for the purpose of financially assisting the NPO in carrying out the purposes of the NPO. “ Regarding the TWS, it also noted that an eligible employer does not reduce its deductions from its employees’ pay and remits less to the Receiver General. ...
SCC
Lavallee, Rackel & Heintz v. Canada (Attorney General); White, Ottenheimer & Baker v. Canada (Attorney General); R. v. Fink, 2002 DTC 7267, 2002 SCC 61, [2002] 3 SCR 209
Entreprises Végo Ltée, [1997] 2 S.C.R. 299. Statutes and Regulations Cited Canadian Charter of Rights and Freedoms, ss. 1 , 7 , 8 , 10 (b), 11 (b). Constitution Act, 1982, s. 52 . Criminal Code, R.S.C. 1985, c. C-46, ss. 487 , 488.1 [ad. c. 27 (1st Supp.), s. 71 ]. Income Tax Act, R.S.C. 1985, c. 1 (5th Supp .), ss. 232 , 239(1) (a), (d). ...
News of Note post
16 May 2017- 12:37am R & S Industries – Tax Court of Canada finds that a taxpayer is not bound by the statement of boot set out in its s. 97(2) election form Email this Content R & S Industries was unsuccessful in a motion to have the Federal Court direct CRA to reconsider its decision to not permit R & S Industries to file an amended s. 97(2) election form so as to change the agreed amounts. ... CRA viewed this as an attempted end-run around R & S’s inability to amend its election, and sought to have the appeal dismissed on jurisdictional grounds. ... Summary of R & S Industries Inc. v. The Queen, 2017 TCC 75 under s. 97(2). ...
9 March 2016- 11:39pm R & S Industries – Federal Court appears to interpret a s. 97(2) drop-down agreement as preventing a re-allocation of boot to avoid gain Email this Content An agreement for the drop-down under s. 97(2) of assets by the taxpayer (R & S) to a subsidiary LP specified that the elected amounts in a joint s. 97(2) election, and the respective portions of the Purchase Price allocated to the transferred assets, would be the minimum agreed amounts permitted under the Act, “provided …that in respect of the Goodwill, the elected amount shall, unless otherwise agreed be equal to $2,502,600.” ... When CRA rejected the request for an amended election, 15 months passed before R & S sought judicial review of this decision in the Federal Court. ... Summaries of R & S Industries Inc. v. MNR, 2016 FC 275 under Federal Court Act, s. 18.1(2) and ITA s. 97(2). ...
News of Note post
As well … procedural gaffes are not so egregious as to require or demand denial of this application. ... Russell J stated in this regard that “there is a semblance of logic to … [the corporation’s] position, sufficient to constitute reasonable grounds.” ... Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119 under ETA s. 305(5)(b). ...