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GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Section 11 Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 11 Example 33 A registered supplier supplies website access by monthly subscription from its business address in Ontario, giving access and download rights to digitized content, and with no restrictions as to where subscribers may use the website access. ...

Excise and GST/HST News – No. 96 under "University and public college meal plans" June 2015-- summary under Section 13 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part III- Section 13 assimilation of supply to agreement Single consideration Where a student enters into an agreement for meals to be provided under a meal plan and the agreement specifies that there is a single consideration, but the payment for that consideration may be made on an instalment basis, the CRA accepts that this type of arrangement meets the requirement of "single consideration". ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 9 ("Financial Services and Exclusion in Paragraph (q)")-- summary under Paragraph (q) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Financial Service- Paragraph (q) para. ...

GST/HST Notice 224 under "Issue no. 3 – "Factors for determining whether possession is given. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 34.-- summary under Foreign Convention Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Foreign Convention relevance of prior conference stats to determination How does a taxpayer determine the number of non- resident attendees to attend a foreign convention if it has not yet occurred? ...

Excise and GST/HST News – No. 91 under "GST/HST election for closely related persons" May 2014-- summary under Subsection 156(2) Summary Under Tax Topics- Excise Tax Act- Section 156- Subsection 156(2) filing and refiling deadlines [E]ffective January 1, 2015, parties to a new election or revocation will be required to file Form RC4616, (replacing Form GST25…) with the CRA. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 35.-- summary under Section 181.2 Summary Under Tax Topics- Excise Tax Act- Section 181.2 gift certificates include devices without stated monetary value Policy Statement P-202 issued in April 2013 but effective back to January 1, 1991, retroactively changed CRA's policy so as to consider that devices or vouchers, which entitled the bearer to receive property or a service but which did not have a stated monetary value, qualified as gift certificates, subject to s. 181.2. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 31.-- summary under Subsection 228(4) Summary Under Tax Topics- Excise Tax Act- Section 228- Subsection 228(4) tolerance where failure to self-assess on real estate acquisition and claim ITC CRA will generally waive any applicable penalty and interest when a person registered for GST/HST: (A) acquires real property by way of sale for consumption, use, or supply (100%) in its commercial activities; (B) fails to self-assess the GST/HST in its return (either because it failed to file one, or filed and did not report the tax); and (C) never claims an ITC in respect of the GST/HST payable. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 35. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 17-- summary under Specified Derivative Supply Summary Under Tax Topics- Excise Tax Act- Section 217- Specified Derivative Supply b(i) and (ii) are mutually exclusive S. 217(b)(i) of the definition of "specified derivative supply" states that the "all or substantially all of the value of the consideration is attributable to any error or profit margin, or employee compensation or benefits, reasonably attributable to the supply" and s. 217(b)(ii) of the definition states that the amounts are not loading. ...