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Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Subsection 6(1)
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Subsection 6(1) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(1) Whether situs of use is limited is determined by the terms of the supply agreement rather than actual use 14. ... Example 2 The licence of software by an Ontario supplier to an Ontario company provides that it may only be used at the licensee’s Ontario head office – so that under s. 6(1) the place of supply is in Ontario. ...
Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Clause 6(2)(b)(i)(A)
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Clause 6(2)(b)(i)(A) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(b)- Subparagraph 6(2)(b)(i)- Clause 6(2)(b)(i)(A) Reasonableness of regarding an address as a business address 39. ... [This rule] does not require a supplier to obtain an address of the recipient that the supplier does not already obtain in the ordinary course of its business. … 42. ...
Ministerial Correspondence
25 February 2025 Ministerial Correspondence 2025-1050141M4 - First Nations organization & its employees
25 February 2025 Ministerial Correspondence 2025-1050141M4- First Nations organization & its employees Unedited CRA Tags 2(1), 81(1)(a) and 149(1) of the Income Tax Act and 2(1) and 87(1)(b) of the Indian Act. ... Legislative Policy and Regulatory Affairs Branch 2025-000523 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable Élisabeth Brière, Minister of National Revenue, has asked me to reply to your correspondence of January 10, 2025, about the taxation of First Nations services organizations, which are operating in urban centres such as Winnipeg, and their employees. ... Sincerely, Soren Halverson Assistant Commissioner Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Prepared by: Phyllis Chiu February 25, 2025 ITRD file # 2025-105014 XXXXXXXXXX ...
28 May 2025 IFA Roundtable
Roundtable notes
The most recent deadline that passed was the requirement for certain entities to register for DST with the CRA by January 31, 2025, while the first actual filing of the returns and remittance of tax for the 2024 year (as well as the retrospective years 2022 and 2023) is due June 30, 2025. ... Given the recent update by the Co-chairs of the Inclusive Framework released January 13, 2025, including reporting on the progress of a final Pillar One package, is the CRA prepared for cancellation of the existing filing requirements and adoption of Pillar One starting as early as 2025? ... Yes, CRA will introduce a registration requirement, which is projected for late 2025. ...
Tax Interpretations Translation
26 February 2025 Internal T.I. 2023-0985151I7 F - Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder -- translation
26 February 2025 Internal T.I. 2023-0985151I7 F- Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder-- translation ...
Technical Interpretation - External
25 March 2025 External T.I. 2025-1049301E5 - METC - Hyperbaric oxygen chamber & concentrator
25 March 2025 External T.I. 2025-1049301E5- METC- Hyperbaric oxygen chamber & concentrator Unedited CRA Tags Subsection 118.2(2) ITA; Paragraphs 118.2(2)(i) and (k) ITA; Paragraph 118.4(2)(c) ITA Principal Issues: Whether the amounts paid to acquire 1) a portable oxygen concentrator and 2) a hyperbaric oxygen chamber would qualify as eligible medical expenses for the purposes of the medical expense tax credit (METC). ... XXXXXXXXXX 2025-104930 Éloïse Lafortune Viger March 25, 2025 Dear XXXXXXXXXX, Re: Medical Expense Tax Credit – Portable Oxygen Concentrator and Hyperbaric Oxygen Chamber We are writing in response to your letter dated October 16, 2024, inquiring whether the amounts paid to acquire a portable oxygen concentrator and a hard shell hyperbaric oxygen chamber would qualify as eligible medical expenses under subsection 118.2(2) of the Income Tax Act (the “Act”) for the purposes of the medical expense tax credit (“METC”). ...
Current CRA website
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have the sole care of at least one child
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have the sole care of at least one child Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...
Current CRA website
2025 Northern Ontario energy credit (NOEC) – Calculation sheet for married or common-law individuals who have or do not have children
2025 Northern Ontario energy credit (NOEC) – Calculation sheet for married or common-law individuals who have or do not have children Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...
Current CRA website
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who share the care of all their children
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who share the care of all their children Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...
Current CRA website
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have no children
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have no children Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...