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VI, ss. 18 and 17 describe a GST/HST exemption for a supply of a membership in a professional organization or a public sector body in qualifying circumstances – unless an election is made (on Form GST 124 or GST23, respectively) for s. 18 or 17 to not apply to the supply. ...

Summaries of 28 February 2019 CBA Roundtable, Q.12 under ETA s. 221(2) and General Concepts – Agency. ...

In response to a question as to whether a participant in a joint venture includes a person who contributes solely property management services to the joint venture pursuant to a written joint venture agreement, CRA responded: We are currently reviewing the extent to which the Medallion decision would affect our position with respect to the issue of who can be considered to be a participant in a joint venture for purposes of section 273 …, and this includes taking into consideration the issue described in the question. ...

21 November 2019- 1:59am An employer is more exposed to CPP and EI assessments than for income tax source deduction assessments Email this Content Two differences between an employer’s income tax, and CPP and EI, withholding or remittance obligations: If the employer misses the 90-day deadline to file an appeal to the Tax Court from an income tax assessment, it can file an application for a one-year extension under ITA s. 167(5) – whereas there is no such potential extension under the EI Act or CPP Act. ...

15 January 2020- 11:31pm CRA finds that compensation received by residential tenants from a developer to compensate them for their dislocation costs was non-taxable Email this Content The City required a developer to pay tenants, whose units in a residential complex were to be replaced or renovated, (at their option) lump sums to compensate them for their moving and relocation expenses, or a supplement equal to their additional rental cost (subject to a cap) while they were awaiting a return to the developed complex – without being subject to any means testing. ...

MacPhee J found that the filing of the extension application was insufficient to consider that the proceeding (the appeal) had been launched before the dissolution – and essentially followed 1455257 Ontario in finding that the Manitoba statute “does not allow a dissolved corporation to initiate a civil procedure.” ...

Summary of 6 January 2020 External T.I. 2019-0800941E5 under s. 9 – computation of profit. ...

However, CRA added that “[w]hether the allowance is reasonable … would need to be assessed on a case by case basis.” ...

Summary of May 2019 CPA Alberta CRA Roundtable, GST Session – Q.4 under ETA s. 156(4)(b)(ii). ...

Summary of May 2019 CPA Alberta CRA Roundtable, GST Session – Q.7 under ETA s. 285. ...