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. … You must file an annual return with the Canada Revenue Agency (CRA) on or before April 30 for each residential property that you own on December 31 of the preceding calendar year. ...

CRA responded that s. 301(3) “allows an Appeals Officer to exercise their judgement to make an upward adjustment with respect to a matter under dispute, or a related matter within the same period under objection, where the matter is of relative importance, including being in relation to the FMV of a disputed property” – and also indicated that “[a]ny upward adjustment must be approved by the Appeals Officer’s manager or the Chief of Appeals.” ...

Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023-- summary under Taxable Value Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 2- Taxable Value Assessed value used even where excess land (para. 2.1) Where, for example, the assessed value of a 10 hectare plot of land reflects the value of land (9.5 hectares) that is not necessary for the use of the house on the land as a residence, the taxable value of that property nonetheless is based on that assessed value, unless an election is made to use the FMV of the residential property (which generally would only include the ½ hectare). ...

. … Consequently, the Canada Revenue Agency will waive the application of penalties and interest for any late-filed UHT returns and for any late-paid UHT payable for the 2022 calendar year, provided the return is filed and the UHT is paid by April 30, 2024. ...

IV of the Regs. 2.22 … By virtue of section 16 of the Interpretation Act, this definition of gross revenue [in s. 248(1)] also applies for purposes of the Regulations. ...

When a corporation conducts all or part of its operations in partnership with one or more other persons, subsection 402(6) of the Regulations provides that for the purposes of subsection 402(3) … the corporation must include in its gross revenue for the tax year and in its salaries and wages paid in the tax year its proportionate share of the gross revenue of the partnership and the salaries and wages paid by the partnership. ...

. … Quebec SLFI objection Effective January 1, 2013, the CRA administers the QST applicable to SLFIs. ...

S3-F3-C1- Replacement Property-- summary under Subsection 44(6) Summary Under Tax Topics- Income Tax Act- Section 44- Subsection 44(6) Reallocation under s. 44(6) 1.18 … [U]nder subsection 44(6), a taxpayer may be permitted to reallocate the POD of a former business property composed of land and one or more buildings between the land component and the building component. ...

. … Application of general rules 14. If these rules do not determine the place of supply of the transportation pass (for example, where the passenger transportation services covered by the passenger transportation pass may not always begin in the same participating province), the place of supply is determined under the general place of supply rules for intangible personal property. ...

IT-119R4 "Debts of Shareholders and Certain Persons Connected With Shareholders" 7 August 1998-- summary under Paragraph 214(3)(a) Summary Under Tax Topics- Income Tax Act- Section 214- Subsection 214(3)- Paragraph 214(3)(a) No penalty if tax remitted by Feb 15/based only on net annual increase in balance 38....If there is no series of loans or other transactions and repayments (see ¶ 28 above), the non-resident who has received a loan in a particular taxation year cannot be deemed to have received a dividend until one year after the end of the taxation year of the lender, in order to determine if the exception under subsection 15(2.6) applies. ...