Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

After finding that the repatriation services were a single supply, CRA went on to state: [N]ursing … includes activities such as providing treatment, assessing the health care needs of […][an individual], analyzing the findings of a health assessment, and determining the appropriate service, treatment or equipment. ...

Pizzitelli J applied the single supply doctrine in finding that the predominant element of what was being supplied by the dealer was an exempt supply of arranging for the insurance – and that the exclusion in (r.4) of the definition of an exempt financial services for promotional and various administrative services did not apply. ...

CRA responded: As indicated … Memorandum 16-5 [para. 33] VDP applicants are required to submit information for the four calendar years before the date the application is filed for applications under Category 1 or Category 2. ...

. … [T]the NVCC is currently responding to requests for call-backs promptly. ...

. … [T]here are three essential qualities that help in determining whether a person is acting as agent in making a transaction on behalf of another person. ...

Since s. 256.1 only referenced ss. 6.1 and 6.11, DeveloperCo was not entitled to a rebate under s. 256.1 for the HST charged to it on the development costs borne by it – notwithstanding that the transactions generated fully-taxable revenues from the sublease purchasers. ...

Finance stated that it would recommend an amendment (effective for taxation years beginning after 2016) to: Allow … an inter vivos trust for the benefit of an individual who is DTC-eligible to be eligible to claim the principal residence exemption as long as certain conditions are met. ...

The report found that it was abusive and improper for the ARQ to reassess without an adequate evidentiary foundation capable of surviving judicial scrutiny – and that, in such instances, the reassessment should be dropped. ...

. … If a Canadian resident employee of a non-resident entity is forced to perform their employment duties in Canada on an exceptional and temporary basis as a result of the Travel Restrictions and that employee has been issued a letter of authority applicable to the tax year including that period, the letter of authority will continue to apply and the withholding obligations of the non-resident entity will not change in Canada as long as there are no changes to the withholding obligations of the non-resident entity in the other jurisdiction. ...

However, there are some exceptions and certain corporations that are exempt from tax can still be eligible …. ...