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. … If Mr. X is not a builder in his own right (for example, at the time of entering into the agreement of purchase and sale, he intended to acquire the house for his personal use), the sale of that interest would generally be exempt under section 2 of Part I of Schedule V to the ETA. ...

Any postponement under this subsection requires approval of the appropriate delegated authority … Specific to the postponement of GST/HST amounts owing which have been objected to, where the taxpayer is unable to provide security in a form and amount satisfactory to the Minister, postponement will only be considered where: the registrant remains current with tax compliance requirements for all associated accounts the GST/HST amounts in dispute have not already been collected by the registrant at all times during the objection and/or appeal, the business remains in good financial standing the registrant provides relevant information after an assessment is raised that may result in the assessment being overturned the registrant’s objection and/or appeal identifies reasonable differences in the interpretation of the legislation the registrant has Canadian-based assets The decision to postpone collection action without the acceptance of security is a local business decision made on a case-by-case basis, based on the facts of each specific account. ...

., government contributions exceed plan holder contributions, annual withdrawals are limited to 10% of the value in the RDSP at the beginning of the year – except that CRA has indicated that it may permit withdrawal requests above that limit in circumstances of financial hardship where it is just and equitable to do so. ...

The participant's specified interest could be x % of every product produced or 100% of one product and 0% of the other products.... ...

There is no employer – employee relationship between Company A and the employees of Company B. ...

. … Example 2 For $15,000 per month, you lease a restaurant building with affixed machinery (beer tap equipment) and various furniture. ...

Therefore, … the application of subsection 212.1(4) in this case would defeat the objective of section 212.1…. ...

During Period 2, the s. 7(a)(ii) exemption will not apply to the Base Rents – nor will s. 6.1, since the Developer has acquired the Residential Units for the purpose of making supplies of the Units by way of assignment. ...

It is generally less favourable than that in (cancelled) IT-160R3 under which, for example, the benefit could be computed based on the cost of a first-class ticket in a wider range of circumstances (and for a “small, inexpensive aircraft,” might be based on an economy class fare) – and there was no mention of an imputed available-for-use benefit based on the aircraft’s cost. ...

It is estimated that during the regular academic session from September to May, more than 10% of the units will be supplied for short-term stays (generating rentals of more than $20 per day) and, during June through August, that 90% or more of the apartment units will be supplied for short-term stays (under one month) – with the balance for long-term stays. ...