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Consequently … no agency relationship exists between the vendor and the purchaser, and therefore, the prepayment of property taxes by the vendor cannot be treated as a non-taxable reimbursement of taxes paid as agent for the purchaser. ...

. … Current audit procedures require the auditor to verify the validity of the NRRPR and, if the NRRPR is valid, to send the rebate claim to be keyed into our system and processed with an effective date that is the same as the due date of the registrant’s return. ...

. … [M]onies that are provided to an organization under agreements between the organization and a government or municipality for the provision of training to a particular group of students, such as recipients of income or employment assistance, do not meet this requirement. ...

. … Responsibility of resident supplier to obtain certificate or other residency evidence Responsibility of registrant suppliers 16. ...

. … Intangible personal property 58. Intangible personal property includes contractual rights, options, shares in the common stock of a corporation, the right to recover a debt, intellectual property (patents, trade-marks, trade-names), and rights in relation to goods that are not in possession and other rights which may be enforced by the courts, but does not include money. ...

. … [T]he CRA will continue to contemplate the application of the GAAR to transactions undertaken primarily to secure a tax benefit afforded by a tax treaty. ...

GST29 Educational Services- Election and Revocation of the Election to Make Certain Supplies Taxable-- summary under Section 6 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part III- Section 6 Description of election under s. 6 (Type 1) Type 1 Election (section 6 of Part III of Schedule V to the Excise Tax Act) – Fill out Part 2 to elect to have GST/HST apply to your supplies of instructing individuals in, providing certificates for, or administering examinations for, courses that lead to, maintain, or upgrade a professional or trade accreditation or designation recognized by a regulatory body. ...

. … 11. Although the procurative extent (intended use) of a business input is based on the purpose for which the particular business input was acquired at the time it was acquired, the actual use of the business input may help clarify what the financial institution’s intention was at the time the property or service was acquired. ...

When asked whether “neither (a) the original CRA Real Estate Appraiser nor (b) any appraiser within the same group/office of the initial CRA appraiser will be involved or provide input respecting the objection or appeal and that if CRA’s Appeal Division requires input in respect of the GST-registrant’s Objection or Appeal, such advice will be provided by a wholly independent CRA appraiser from a different CRA Real Estate Appraisal Group/Office, without contact with … the initial CRA appraiser,” CRA responded only by indicating that its appraisers were required under their professional standards to be impartial and unbiased. ...

Need claim only 1 exemption (paras. 3.2, 3.3) When filing a return, an owner need only claim one out of a number of applicable exemptions – although, in light of s. 47(2), the exemptions in s. 6(7)(c) to (f) may be considered less desirable. ...