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Usually, depending on the business’s situation, you must provide one of the following: written confirmation that the business is an SLFI for GST/HST or QST purposes or both and is a resident in Canada, the business did not make any taxable supplies, and the business did not file any rebate applications for a particular reporting period if you are voluntarily registering for the GST/HST and QST, or for the QST only, effective the first day of that particular reporting period Note: In this situation, this form must be received by the CRA during that reporting period. a document (a balance sheet, a financial statement, or an information slip) proving that the business is required to register for GST/HST and QST purposes because its revenues from QST taxable supplies, including zero-rated supplies, exceeded $30,000 (or $50,000 for a public service body) over the last four calendar quarters or in a single calendar quarter sale invoices or other documents proving that the business began charging the GST/HST and QST on the effective dated entered on this form if you are voluntarily registering for the GST/HST and QST and you have taxable supplies Assignment of annual reporting period Part B3 – Reporting Period We will assign you an annual reporting period. ...

. … 60. Examples of recreational courses include non-credit courses in subjects such as dancing, skating, cooking or sailing. ...

If a supplier revokes a previously made election, it … may be required to apply the change-in-use rules for capital personal property and capital real property. ...

. … With respect to objections related to other tax matters filed by individuals and businesses, the CRA is currently holding these accounts in abeyance. ...

., respecting Q.9 where “each member of … a group may determine its qualifying revenue separately and not based on the consolidated statements, so long as every member of the group determines its qualifying revenue on that separate basis”] an eligible employer may choose to apply a different approach in a subsequent claim period, provided that all the requirements for the application of that different rule are met for that subsequent claim period. ...

. … [W]here appropriate, the Agency will consider adopting a similar approach in determining the residency of a commercial trust. ...

. … [T]he tax is to be reported and paid to the CBSA using CBSA Form B3. ...

. …. Filing by specified plan groupings 2. You have to file the T3GR return for an RRSP trust, a RRIF trust, or an RESP trust if the trustee transacted any business or permitted any situation to exist that created a tax liability of $2 or more, as explained in paragraphs 3 to 5 below. ...

. … A substantial renovation is generally considered to have taken place where all or substantially all of the interior of a residential condominium unit has been removed or replaced and, upon completion, the renovated or altered unit is, or forms part of, a residential complex. c) CRA stated: Where a conversion occurs, the number of units the person is considered to have constructed or substantially renovated is a question of fact that depends on the work performed on each individual unit. d) CRA indicated that the only exemptions from the self-assessment rule in s. 191(1) were those in ss. 191(5) to (7). ...

However … since there is already a residential complex in the building, the Commercial Unit will never begin to be used as a residential complex in its own right. ...