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Such applications for refunds are made with Form N-15, Excise Tax – Application for Refund. ... The industry anticipates that the filing requirement will require dedicated resources to fulfill this requirement. ... FIRP (c) If the filing requirement is enacted, does the CRA have resources or capacity to process these elections? ...

Tax on Split Income – Excluded Shares CRA Response Q6. Tax on Split Income – Business Sale CRA Response Q7. ... RC4188 – What you should know about audits, and IC98-1R7 – Tax Collections Policies. ... CRA Response We had been experiencing high volumes of late-filed elections and added additional resources to address the back log in the Fall of 2018. ...

ETA 280.1: • Failure to file penalty applies (1% x $10,000) + (1% x $10,000 x ¼ x 5 months) Note: Although the return was due on Feb 28, 2007, the Budget Implementation Act provides that for purposes of section 280.1, returns due and outstanding prior to March 31, 2007, are deemed to be required to be filed on March 31, 2007. ... GEN – TCC: On December 23, 2004, the CMPA filed an appeal before the TCC. ... Q.43- Excise Taxes – End-User Refunds Please comment on the status of this review. ...

Six designated Tax Services Offices (TSOs) have been identified to conduct these GST/HST audits (although the workload will generally be distributed on a regional basis to ensure the most efficient use of resources). ... CRA Response For the fiscal year 2008 – 2009 the following are the summary results: Summary of the 2008- 2009 fiscal year Total Income Tax Disclosures = 9,907 Total GST/HST Disclosures = 1,486 Total All = 11,393 Federal Tax = $392,384,192 Tax = $182,438,898 Total Tax = $574,823,090 There has been a small decline in GST/HST disclosures from previous years. For the fiscal year 2009 – 2010 to date the following are the summary results: Total Income tax and GST/HST disclosures = 10,000 Income change = $1.7Billion As an Agency we have reviewed the GST/HST WASH transactions policy. ...

They also have resource officers available to assist them on more complex issues. ... We are actively addressing the delay and allocating additional resources to this area as we strive to return to our usual service standards. ... These are generally reversed after contact with CRA, but result in professional fees, delayed clearance time and expended CRA resources. ...

Email this Content 17 May 2023 IFA Roundtable Q.1 – Cross-border charges re stock-based compensation Preliminary Response Q.2 – Ukraine/Russia reporting requirements Preliminary Response Q.3 – T1134 disclosure of dividends Preliminary Response Q.4 “Special tax benefit” exclusion under Barbados Treaty Preliminary Response Q.5 – Canadian home offices and US employers Preliminary Response Q.6- Art. ... Where goods are produced or services are performed – again, this will be affected by the nature of the individual’s activities and USco’s business will be relevant in weighing this factor. ... For example, a Canadian accountant preparing the financial reporting for USco, might not constitute USco carrying on business in Canada, nor might a human resource professional who provides internal support to USco’s managers. ...

The Queen Facts / Background Question CRA Comments Q.4- Real Proeprty Transactions: Liability To Remit Gst Facts / Background Analysis Question CRA Comments Q.5- Small Supplier Threshold: Multiple Owners of Bed & Breakfast Facts / Background Question CRA Comments Q.6- Nursing Homes Facts / Background Questions CRA Comments Q.7- 191(3) And Itcs Facts / Background Question CRA Comments B. ... The basic tax content was: (A- B) × C = ($7,000- 0) × the lesser of 1 and ($50,000/$100,000) = $3,500 In December 2003, the commercial use of the property decreased to 35%. ... Under ETA 200 (2), ABC was deemed to have collected GST equal to the basic tax content, which was: (A- B) × C = ($3,500- 0) × the lesser of 1 and ($50,000/?) ...

HST place of supply rules – legal services CRA Comments Q.25. HST place of supply rules – sales of tangible personal property CRA Comments Q.26. ... We continue to invest additional resources to mitigate the risks associated with the increasing inventory of objections. ... Summary of Facts A supplier (“ Québec Co. ”) manufactures widgets for its customer (“ Ontario Co. ”). ...

A3 CRA reorg, large case audits, resource allocation CRA Response- 3a, 3b (large case/aggressive) CRA Response- 3c (resource allocation) B. ... CRA Response- 3c (resource allocation) In response to your question on the bases of allocating resources and technical capacity; as much as possible resources and specific specialties are located close to the large file taxpayer population. ... D4- Provincial allocation disputes At one time, the CRA employed a formal process — the Tax Re-Allocation Committee (TRAC) — for resolving provincial allocation disputes. ...

All these positions are based on one thing – what is the scope of the deeming rule in s. 55(2)? ... However, taxpayers should not expect different results on the technical merits of their case based on their level of representation and available resources. ... This approach allows the CRA to focus its audit resources on highest-risk cases and non-compliance. ...