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. … The person that is eligible to claim the ITC for the tax paid or payable on the property or service is usually the recipient. ...

CRA stated: We confirm that an electronic signature produced using […] or [a] similar device is acceptable for purposes of filing a GST/HST rebate application, provided the signature and any related electronic records exhibit the characteristics of reliability, integrity, and authenticity, as discussed in GST/HST Memorandum 15.2, Computerized Records. ...

CRA ruled that the rebate is financial assistance and does not reduce the consideration for the supply of the electricity – so that input tax credits or public service body rebate claims of the recipient are not reduced by the rebate amount. ...

8 March 2018 CBA Commodity Tax Roundtable, Q.13-- summary under Paragraph 157(1)(b) Summary Under Tax Topics- Income Tax Act- Section 157- Subsection 157(1)- Paragraph 157(1)(b) wire transfers can get lost because of intermediary banks cutting off essential characters CRA observed that because “intermediary banks often have a limit on the number of characters allowed in [a wire transfer] transaction, so this can result in some essential information being cut off” thereby resulting in difficulties allocating payments from non-residents and others to the correct account – and stated that “Currently, the best way to ensure that a wire transfer is successful is to also send a fax with the account information.” ...

Association of Kinesiologists, who provided various treatments to patients, that “as kinesiology services are not listed in the Health Care Services (GST/HST) Regulations … they are not exempt from GST/HST under section 10 of Part II of Schedule V.” ...

28 February 2019 CBA Roundtable, Q.10-- summary under Subsection 220(4.1) Summary Under Tax Topics- Income Tax Act- Section 220- Subsection 220(4.1) Minister will consider other forms of security offered ETA s. 314(2) provides that “the Minister shall accept security, in an amount and a form satisfactory to the Minister … for payment of any amount that [has been objected to].” ...

GST/HST Memorandum 20-4 “Vocational Schools and Courses” December 2019-- summary under Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Supply bifurcation what otherwise might be a single supply of flight training time into a taxable and exempt component CRA indicated (at para. 55) that the supply of solo and dual flight time by a flight school to would-be pilots can qualify as exempt vocational training only to the extent that such flight time does not exceed the minimum flight times set by federal regulation for the provision of licences and ratings – and that the purchase of hours in excess of this minimum is taxable. ...

. … [A] number of provisions listed in Part VI of Schedule V to the Act that exempt certain supplies by public sector bodies apply to such supplies when made by a government, such as section 10 of Part VI of Schedule V to the Act, which exempts a supply made by a government of property, like a brochure, or services, such as training, where at least 90% of the brochures or training are provided for free. ...

… [A] person or partnership that operates a private school or private college is a prescribed organization and is an eligible employer for the purposes of the wage subsidy. ...

Frequently asked questions- Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021-- summary under Paragraph (c) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Service- Paragraph (c) [Q.3-9] Pro rata recognition of payroll under a cost-sharing agency arrangement CRA will recognize employee cost sharing arrangements where, for example, medical professionals share support staff and only one entity has a payroll account with CRA to handle the source deductions – so that, provided the other employers open up payroll accounts with CRA, they can apply for the CEWS under s. 125.7 based on their agreed share of the payroll ...