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CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 2-- summary under Subsection 177(1.1) Summary Under Tax Topics- Excise Tax Act- Section 177- Subsection 177(1.1) cannot be a billing agent with respect to one's own purchases BCo purchases tangible personal property from ACo. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 3-- summary under Subsection 222(3) Summary Under Tax Topics- Excise Tax Act- Section 222- Subsection 222(3) deemed trust for unpaid GST/HST does not follow assets in an arm's length sale Can CRA collection agents apply s. 222(3) to pursue arm's length purchasers of the assets of a tax debtor? ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 7-- summary under Subsection 229(1) Summary Under Tax Topics- Excise Tax Act- Section 229- Subsection 229(1) discretion to delay refund if pending audit It appears that these refunds are being withheld when an audit is about to take place even if the returns have been filed and duly paid. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 5-- summary under Subsection 229(3) Summary Under Tax Topics- Excise Tax Act- Section 229- Subsection 229(3) interest on tax payment made prior to assessment and its successful appeal calculated from payment date In some cases the payment of an alleged deficiency precedes the notice of assessment by a significant period of time. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 6-- summary under Subsection 240(7) Summary Under Tax Topics- Excise Tax Act- Section 240- Subsection 240(7) response to failure to provide security What are the implications of the non- resident's failure to provide the required security? ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 8-- summary under Subsection 296(1) Summary Under Tax Topics- Excise Tax Act- Section 296- Subsection 296(1) time stamping of items received TSD staff will no longer receive correspondence directly from the public. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 7-- summary under Subsection 164(1) Summary Under Tax Topics- Income Tax Act- Section 164- Subsection 164(1) discretion to delay refund if pending audit It appears that these refunds are being withheld when an audit is about to take place even if the returns have been filed and duly paid. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 8-- summary under Section 169 Summary Under Tax Topics- Income Tax Act- Section 169 time stamping of items received TSD staff will no longer receive correspondence directly from the public. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 3-- summary under Subsection 227(4.1) Summary Under Tax Topics- Income Tax Act- Section 227- Subsection 227(4.1) deemed trust for unpaid GST/HST does not follow assets in an arm's length sale Can CRA collection agents apply ETA s. 222(3) (similar to ITA s. 227(4.1)) to pursue arm's length purchasers of the assets of a tax debtor? ...

IT-201R2 "Foreign Tax Credit — Trust and Beneficiaries" 12 February 1996-- summary under Subsection 104(22.1) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(22.1) When, as a result of a designation [under s. 104(22)], a portion of the income of a trust from a foreign source is deemed to be income of a beneficiary from that source for a particular taxation year, subsection 104(22.1) deems the beneficiary to have paid for that particular year a pro-rata share of the business-income tax or non-business-income tax paid by the trust on that income for the purposes of determining the beneficiary's foreign tax credit under section 126. ...