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National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 22-- summary under Section 7 Summary Under Tax Topics- Excise Tax Act- Regulations- Electronic Filing and Provision of Information (GST/HST) Regulations- Section 7 penalty for delayed reporting of ITC and RITC A large registered business with a monthly reporting period acquires a specified property or service in Ontario in January of Year 1, is charged 13% HST, but does not claim the input tax credit until its return for January of Year 2, in which it also reports the corresponding recaptured input tax credit. ...

National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 22-- summary under Section 284.01 Summary Under Tax Topics- Excise Tax Act- Section 284.01 penalty for delayed reporting of ITC and RITC A large registered business with a monthly reporting period acquires a specified property in Ontario in January of Year 1, is charged 13% HST, but does not claim the input tax credit until its return for January of Year 2, in which it also reports the corresponding recaptured input tax credit. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 27-- summary under Paragraph 142.1(2)(b) Summary Under Tax Topics- Excise Tax Act- Section 142.1- Paragraph 142.1(2)(b) telecommunication service not within s. 142.1 is not made in Canada Is a supply of telecommunication services that is not deemed to be made in Canada, deemed to be made outside Canada? ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 15.-- summary under Subsection 240(1) Summary Under Tax Topics- Excise Tax Act- Section 240- Subsection 240(1) carrying on business analysed at agreement time An unregistered non-resident enters into an agreement to supply and install a power generation facility inside Canada with the installation to take about eight months. ...

24 February 2011, CBA/CRA GST Round Table, Q. 15- "Amalgamation & Successor Corp's ITC Entitlement"-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) if predecessor denied ITC, Amalco may be able to claim basic tax content In a corporate reorganization involving a GST registrant that is engaged exclusively in commercial activities, assets are first transferred to a NewCo who immediately thereafter is amalgamated with another corporation ("SuccessorCorp") who will use the assets exclusively in a commercial activity. ...

24 February 2011, CBA/CRA GST Round Table, Q. 15- "Amalgamation & Successor Corp's ITC Entitlement"-- summary under Subsection 206(2) Summary Under Tax Topics- Excise Tax Act- Section 206- Subsection 206(2) In a corporate reorganization involving a GST registrant that is engaged exclusively in commercial activities, assets are first transferred to a NewCo who immediately thereafter is amalgamated with another corporation ("SuccessorCorp") who will use the assets exclusively in a commercial activity. ...

24 February 2011, CBA/CRA GST Round Table, Q. 15- "Amalgamation & Successor Corp's ITC Entitlement"-- summary under Section 271 Summary Under Tax Topics- Excise Tax Act- Section 271 In a corporate reorganization involving a GST registrant that is engaged exclusively in commercial activities, assets are first transferred to a NewCo who immediately thereafter is amalgamated with another corporation ("SuccessorCorp") who will use the assets exclusively in a commercial activity. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 15. ...

IT-201R2 "Foreign Tax Credit — Trust and Beneficiaries" 12 February 1996-- summary under Subsection 104(22) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(22) Subsection 104(22) allows a trust to designate its foreign source income for a taxation year to its beneficiaries provided the trust was resident in Canada throughout the year. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 32-- summary under Section 144 Summary Under Tax Topics- Excise Tax Act- Section 144 non-application where sales agreement before importation Under the "PARS" program, the goods are "reviewed" in transit but the goods cannot be released until their arrival as the CBSA has to decide whether to inspect the goods or release them without inspection. ...