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IT-359R2 "Premiums and Other Amounts with Respect to Leases " 20 December 1983-- summary under Leases and Licences Summary Under Tax Topics- Income Tax Act- Section 9- Capital Gain vs. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 15-- summary under Registrant Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Registrant opening of account to process imported taxable supply assessments is not registration If an FI is not required to register for GST/HST purposes and chooses not to register voluntarily, it would not be a GST/HST registrant by virtue of an account that has been opened for the purpose of processing a self-assessment of GST/HST under Division IV. ...

CBA National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 27-- summary under Residential Complex Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Residential Complex retirement home "common area" On the sale of a retirement home containing residential condominium units (or which was a multiple unit residential complex) the residential complex would be considered to include the cafeteria, recreational centre and basement area for storage lockers if they were included in the common area of the condominium plan and were for the exclusive use of tenants. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 26.-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) no ITC for tax paid in error An Ontario purchaser ("Ontario Co") remitted HST to a Quebec supplier ("Quebec Co," a GST registrant) on the basis of its view that the place of supply of a purchase of goods was in Ontario, but Quebec Co (which now is insolvent) did not remit the provincial component of the HST on the basis of a view that the place of supply was in Quebec. ...

TPM-05R – Requests for Contemporaneous Documentation 28 March 2014-- summary under Section 28 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 28 17. ...

"Principal Residence Exemption & Capital Gains Election")-- summary under Principal Residence Summary Under Tax Topics- Income Tax Act- Section 54- Principal Residence A taxpayer and his wife who in 1981 subdivided their principal residence property (which was under 1/2 hectare in area) and recently constructed a new residence on one of the lots, would be entitled to the principal residence exemption on the disposition of the second lot, given the position in IT-120R4, paragraph 20, that no proof normally is required with respect to the "use and enjoyment" requirement where the land does not exceed 1/2 hectare. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 36. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 14. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 32.-- summary under Section 5 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part II- Section 5 clinic diagnosing for insurer Individuals with a potential insurance claim for an injury or illness are sent to a clinic for diagnosis. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 34-- summary under Subsection 186(1) Summary Under Tax Topics- Excise Tax Act- Section 186- Subsection 186(1) failure to self-assess under s. 218 where satisfy s. 186(1) As s. 186(1) only applies for ITC purposes, it does not affect the determination of whether there is an imported taxable supply. ...