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Administrative Policy summary
Excise and GST/HST News – No. 119, April 2025 -- summary under Subsection 238(1)
Excise and GST/HST News – No. 119, April 2025-- summary under Subsection 238(1) Summary Under Tax Topics- Excise Tax Act- Section 238- Subsection 238(1) electronic filing required other than for SLFIs and charities Mandatory electronic filing For reporting periods that begin after December 31, 2023, all GST/HST registrants, with the exception of charities and selected listed financial institutions, must file their GST/HST returns electronically. ...
Administrative Policy summary
Technical Information Bulletin B-083R – Financial Services under the HST 23 May 1997 -- summary under Subsection 228(2.1)
Technical Information Bulletin B-083R – Financial Services under the HST 23 May 1997-- summary under Subsection 228(2.1) Summary Under Tax Topics- Excise Tax Act- Section 228- Subsection 228(2.1) General overview of old (pre-SLFI Reg. 48(10)) rule Generally, a selected listed financial institution's interim net tax for a reporting period is calculated in the same way as its actual net tax for the period. ...
Administrative Policy summary
Technical Information Bulletin B-083R – Financial Services under the HST 23 May 1997 -- summary under Subsection 228(2.3)
Technical Information Bulletin B-083R – Financial Services under the HST 23 May 1997-- summary under Subsection 228(2.3) Summary Under Tax Topics- Excise Tax Act- Section 228- Subsection 228(2.3) Reconciliation in annual return to amounts paid in monthly (or quarterly) interim returns Final return (ss 228(2.3)) At the end of each reporting period, the selected listed financial institution must reconcile the interim net tax reported with its actual net tax. ...
Administrative Policy summary
Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 -- summary under Subsection 162(2)
Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012-- summary under Subsection 162(2) Summary Under Tax Topics- Excise Tax Act- Section 162- Subsection 162(2) Overview of section 162 1. ... The interest usually takes one of two forms – a royalty interest or a working interest. ...
Administrative Policy summary
Excise and GST/HST News – No. 91 under "Head leases and subleases of new residential property: who must self-supply and who may be entitled to a rebate?" May 2014 -- summary under Builder
Excise and GST/HST News – No. 91 under "Head leases and subleases of new residential property: who must self-supply and who may be entitled to a rebate? ...
Administrative Policy summary
Excise and GST/HST News – No. 91 under "Head leases and subleases of new residential property: who must self-supply and who may be entitled to a rebate?" May 2014 -- summary under Subsection 191(1)
Excise and GST/HST News – No. 91 under "Head leases and subleases of new residential property: who must self-supply and who may be entitled to a rebate? ...
Administrative Policy summary
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.20 -- summary under Subsection 156(4)
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.20-- summary under Subsection 156(4) Summary Under Tax Topics- Excise Tax Act- Section 156- Subsection 156(4) adding a closely related party to ETA s. 156 elections does not require revocation of previous elections Closely related Company A and Company B (monthly filers) made an election under Company A's My Business account with an effective date of October 1, 2019. ...
Administrative Policy summary
GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview, August 2024 -- summary under Section 8
GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview, August 2024-- summary under Section 8 Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 8 Description of distinction between supplies of IPP and services 45. ...
Administrative Policy summary
TPM-05R – Requests for Contemporaneous Documentation 28 March 2014 -- summary under Subsection 247(4)
TPM-05R – Requests for Contemporaneous Documentation 28 March 2014-- summary under Subsection 247(4) Summary Under Tax Topics- Income Tax Act- Section 247- New- Subsection 247(4) 9. ...
Administrative Policy summary
2021 Alberta CPA Roundtable under “Tax on Split Income – Services Restriction to Excluded Shares” -- summary under Subparagraph (a)(i)
2021 Alberta CPA Roundtable under “Tax on Split Income – Services Restriction to Excluded Shares”-- summary under Subparagraph (a)(i) Summary Under Tax Topics- Income Tax Act- Section 120.4- Subsection 120.4(1)- Excluded Shares- Paragraph (a)- Subparagraph (a)(i) the provision of goods is not incidental to services for TOSI purposes where the customer acquires property of significant value The CRA website provides examples of the calculation of the 90% services exclusion in s. ...