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Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

Legislative Reference(s): Excise Tax Act: subsection 123(1) – definition of "public college", as amended by S.C. 1997, c.10, s.1(7); subsection 259(1) as amended by S.C. 1997, c.10, s.69(4); subsection 259(1) – definition of "specified provincial percentage" as amended by S.C. 2009, c. 32, s. 29(1); subsection 259(3) as amended by S.C. 2009, c 32, s. 29(2); Part III and Part VI of Schedule V National coding system file number: 11910-5 Effective Date: January 1, 1991 All legislative references in this policy statement refer to the Excise Tax Act ("the ETA"), unless otherwise indicated. ...

The penalty is $100 or the amount calculated according to the chart below, whichever is more: Legislated late-filing penalties Number of information returns (slips) filed late Penalty per day (up to 100 days) Maximum penalty 1 to 50 $10 $1,000 51 to 500 $15 $1,500 501 to 2,500 $25 $2,500 2,501 to 10,000 $50 $5,000 10,001 or more $75 $7,500 These types of information returns follow the above penalty structure: RRSP contribution information return slip RC368 Pooled Registered Pension Plan Annual Information Return T10, Pension Adjustment Reversal (PAR) T215, Past Service Pension Adjustment (PSPA) Exempt from Certification T3, Statement of Trust Income Allocations and Designations (slip) T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada T4A-RCA, Statement of Distributions from a Retirement Compensation Arrangement (RCA) T4PS, Statement of Employees Profit-Sharing Plan Allocations and Payments T4RIF, Statement of Income from a Registered Retirement Income Fund T4RSP, Statement of RRSP Income T5007, Statement of Benefits T5008, Statement of Securities Transactions Tax-free savings account related forms and publications Part XVIII Information Return – International Exchange of Information on Financial Accounts T4FHSA, First Home Savings Account Statement Relieving administrative policy You have to give your employee or recipient his or her slip and file your information return with the Canada Revenue Agency on or before the due date. ... Penalty based on the number of information returns (slips) Number of information returns (slips) by type Penalty 6 to 50 $125 51 to 250 $250 251 to 500 $500 501 to 2,500 $1,500 2,501 or more $2,500 These types of information returns follow the above penalty structure: T1204, Government Service Contract Payments International Electronic Funds Transfer Report Part XVIII Information Return – International Exchange of Information on Financial Accounts Pooled Registered Pension Plan (PRPP) Information Return Registered Retirement Savings Plan (RRSP contribution information return) Registered Retirement Savings Plans and Registered Retirement Income Funds Non-qualified Investments NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada T5007, Statement of Benefits T4A(P), Statement of Canada Pension Plan Benefits T5018, Statement of Contract Payments T4E, Statement of Employment Insurance and Other Benefits AGR-1, Statement of Farm-support Payments T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada T4RIF, Statement of Income from a Registered Retirement Income Fund T5, Statement of Investment Income T4A(OAS), Statement of Old Age Security T5013, Statement of Partnership Income T4A, Statement of Pension, Retirement, Annuity, and Other Income T4, Statement of Remuneration Paid T4RSP, Statement of RRSP Income T5008, Statement of Securities Transactions T3, Statement of Trust Income Allocations and Designations (slip) Tax-free savings account related forms and publications T2202, Tuition and Enrolment Certificate RC62, Universal Child Care Benefit Statement T4FHSA, First Home Savings Account Statement Wrong method of payment (remittance) Threshold 2 accelerated remitters must remit their deductions electronically or in person at their Canadian financial institution. ...

For example, you may be able to: enter into a payment arrangement with us ask us to adjust your return(s) to correct any errors or omissions, or to claim certain benefits and credits Information for individuals is available at How to change a return Information for corporations is available at Requesting a reassessment of your T2 return Information for GST/HST registrants is available under “Change a return” at Complete and file a return – After you file file a notice of objection to ask us to review the amount(s) you’ve been assessed request penalty and/or interest relief under the taxpayer relief provisions, for any qualifying years Requesting a remission review does not stop collection actions You should continue to make payments toward your debt while we consider your remission request. To review options to repay your debt: When you owe money – collections at the CRA Request a remission review Before you can request a remission review, check if these circumstances apply to the issue that your request is about: You've already been assessed the amount(s) You've already tried or can’t find other ways to address the amount(s) (Pursue all other options before requesting a remission review) You don’t have any unresolved requests to adjust the returns that relate to the amount(s) You don’t have any unresolved objections or appeals You don’t have any unresolved requests for interest and penalty relief (for all qualifying years) under the taxpayer relief provisions You don’t have any unresolved applications under the Voluntary Disclosure Program You don’t have any unresolved litigation You aren’t in an open or completed bankruptcy proceeding You can provide complete background information and documents to support the circumstances of your request You understand that remission is a rare measure, and generally granted only in extraordinary circumstances (read about the scenarios we will or will not consider for review). ...

To find out if your income is still exempt visit CRA and COVID-19 – Indigenous income tax issues. ... To get the benefits or credits you are entitled to, including related provincial & territorial credits, you and your spouse or common-law partner (if applicable) need to file your taxes on time each year. ...

" FREDERICTON E3B $6,155.19 FREDERICTON REGION SOLID WASTE COMMISSION FREDERICTON E3B $52,440.40 FUNDY REGION SOLID WASTE COMMISSION GRAND BAY-WESTFIELD E5K $96,373.60 GLENN ABBEY CO-OPERATIVE LTD MONCTON E1C $957.91 GOLDEN TERRACES SENIORS HOUSING CO-OPERATIVES LTD MONCTON E1C $837.51 GRAND FALLS REGIONAL HOUSING CORPORATION INC GRAND FALLS E3Y $2,530.34 GREATER MONCTON PEST CONTROL COMMISSION MONCTON E1A $4,808.67 GREATER MONCTON PLANNING DISTRICT COMMISSION MONCTON E1C $2,924.86 GREATER MONCTON SEWERAGE COMMISSION RIVERVIEW E1B $81,353.43 HEATHERWAY HOUSING CO-OPERATIVE SAINT JOHN E2L $1,011.37 HIGH MEADOW PARK HOUSING COOPERATIVE LIMITED SAINT JOHN E2L $620.28 JENNY'S SPRING HOUSING CO-OPERATIVE LTD SAINT JOHN E2L $1,116.05 Kennebecasis Valley Fire Department Inc. ROTHESAY E2E $7,275.88 KENT COUNTY SOLID WASTE COMMISSION BOUCTOUCHE E4S $4,917.39 KINGS COUNTY REGION SOLID WASTE PROVISIONAL COMMITTEE SUSSEX E4E $6,934.35 KODIAC PLACE INC PETITCODIAC E4Z $1,151.01 LA COMMISSION DES EGOUTS MICHAUD INC DSL de Saint-Andre E3Y $436.61 "LA COOPERATIVE D'HABITATION ""OASIS"" LTEE " TRACADIE-SHEILA E1X $553.50 LA COOPERATIVE D'HABITATION DE SHEDIAC LTEE/THE SHEDIAC HOUSING CO-OPERATIVE LTD MONCTON E1C $296.46 LA CORPORATION DE DEVELOPPEMENT DE ST-LEONARD INC ST-LEONARD E7E $3,497.12 LA MUNICIPALITE DE KEDGWICK KEDGWICK E8B $15,053.64 LA VILLE DE BOUCTOUCHE INC BOUCTOUCHE E4S $61,811.98 LAMEQUE CENTRE VILLE INC LAMEQUE E8T $2,233.97 LE VILLAGE DE LE GOULET INC LE GOULET E8S $11,765.24 LE VILLAGE DE NEGUAC NEGUAC E9G $16,787.02 LES DYNAMIQUES DE ST-JOSEPH INC ST-JOS-MADAWASKA E7B $457.35 LES JARDINS DE LA VALLEE LIMITEE ST JACQUES E7B $20,337.88 LES LOGEMENTS TRACADIE INC. ...

In this case, the company receiving the services would be considered the payer – a person or company who pays the worker or corporation for their services. ... For more information, see Guide RC4120, Employers’ Guide – Filing the T4 Slip and Summary, on the Canada.ca website. ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B‑103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... To make the election, the supplier should complete Form GST29, Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable. 10. ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Further information All GST/HST technical publications are available at Technical information – GST/HST. ...

The total of producer fees paid directly or indirectly to: producers or any persons or partnerships who are not dealing at arm's length with the production corporation, either in law or in fact (see Income Tax Folio S1-F5-C1, Related Persons and Dealing at Arm's Length; and producers or any persons or partnerships who have an ownership interest in the production or the production corporation; and financiers who have decision-making authority for, or meaningful influence on, any significant matters of the production company (including but not limited to broadcasters and distributors), or the financiers' employees, agents and nominees, or any persons or partnerships who are not dealing at arm's length with the financiers is generally considered reasonable in the circumstances if it is within the reference threshold of "10% of the actual B + C costs" (15% for low-budget productions totalling $500,000 or less). 13. ... Note 2: 1997/07/28 – (FCA) Mohammad v The Queen; 97 DTC 5503; [1998] 1 FC 165; [1997] F.C.J. ...