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For 2001 and subsequent years, the inclusion rate is ½. Arm's length transaction Refers to a transaction between persons who act in their separate interests. ... Generally, the inclusion rate for 2020 is ½. This means that you multiply your capital gain for the year by this rate to determine your taxable capital gain. Similarly, you multiply your capital loss for the year by ½ to determine your allowable capital loss. ...

The previous presentations will soon be available on CRA’s website. 2 In our last presentation – “How payroll works”, we introduced the payroll cycle. ... Subtract the provincial tax that you deduct on $500 per week = $19.90. ... If that is the case, then the overtime pay is added to Mary’s regular pay and the deductions are calculated using the total of $500 + $200. ...

Purchase price $350.00 (Canadian) GST ($350 x 7%) $ 24.50 Custom Software Supplies of custom software usually require that the customer pay ongoing licence fees for the right to use the software, as well as make an initial lump sum payment. ... Purchase price $1,000,000 (Canadian) GST ($1,000,000 x 7%) $ 70,000 Licensed custom software Effective December 1, 1994, the Department will treat custom software that has been acquired by way of licence as follows: Customs will require that GST will be paid under Division III on the value of the carrier medium only (e.g., the disk). ... The registered non-resident supplier must collect the tax on the payments made by the Canadian registrant/licensee as follows: First invoice issued for the lump sum payment: Total paid $303,000 (Canadian) GST collectible by registered non-resident supplier ($303,000 x 7%) 21,210 Each subsequent invoice for the monthly fees: Licence payment $ 3,000.00 GST collectible by registered non-resident supplier ($3,000.00 x 7%) 210.00 The Canadian registrant may claim an input tax credit for the tax paid or payable to the extent that the software is for use in commercial activities. ...

For more information on the definition of SLFI for GST/HST purposes refer to GST/HST Memorandum 17.6.1, Definition of “Selected Listed Financial Institution ” or for QST purposes, go to www.cra.gc.ca/slfi. ... Until a new registration form is available, the investment plan can register for QST purposes by filing Form RC1, Request for a Business Number or Form RC1A, Business Number – GST/HST Account Information depending on the particular circumstances and indicating directly on the form or in an attached letter (signed by a person that would be authorized to sign the related form) that the registration request is for QST purposes only. ... Until a new registration form is available, an investment plan can register for QST purposes by filing Form RC1, Request for a Business Number or Form RC1A, Business Number – GST/HST Account Information depending on the particular circumstances and indicating directly on the form or in an attached letter (signed by a person authorized to sign the form) that the registration request is for QST purposes only. ...

If you are required to file other documents for GST/HST purposes that are not available electronically, such as rebate applications, Form GST111, Schedule 1 – Financial Institution GST/HST Annual Information Schedule, or Form GST60, GST/HST Return for Acquisition of Real Property, you would have to continue filing paper copies of these documents. 16. ... For more information on Ontario's proposed transitional housing measures, see GST/HST Notice 244, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario, available on the CRA Web site. 21. ... For more information on British Columbia's proposed transitional housing measures, see GST/HST Notice 246, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia, available on the CRA Web site. 22. ...

For more information on the recapture of ITCs, see GST/HST Info Sheets GI-165, Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits. ... The following chart provides information that needs to be included on your receipts, invoices, or other documentation to support your claim: Input tax credit information requirements Information required Total sale under $100 Total sale of $100 to $499.99 Total sale of $500 or more Supplier's business or trading name, or an intermediary's Footnote * Yes Yes Yes The invoice date or, if no invoice issued, the date on which the GST/HST is paid or payable Yes Yes Yes The total amount paid or payable Yes Yes Yes An indication of the total amount of GST/HST charged or that the amount paid or payable for each taxable supply (other than zero-rated supplies) includes the GST/HST at the applicable rate No Yes Yes An indication of the status of each supply where the invoice includes both taxable and exempt supplies No Yes Yes The supplier or intermediary's GST/HST registration number No Yes Yes The buyer's name or trading name or the name of the buyer's authorized agent or representative No No Yes A brief description of the property or services No No Yes The terms of payment No No Yes Footnote * An intermediary is a registrant who, acting as your agent or under an agreement with you, causes or facilitates the making of the supply by you. ...

Where a purchase and sale agreement for a new house is assigned, there may be two builders of the house – the original builder (Builder A) and the first purchaser (the assignor). ... 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. ...

For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Deductions included on pages 4 to 8 of the T2 tax return are applied to the base amount of Part I tax (taxable income * 38%) in order to derive tax payable. ... A hyphen [-] indicates that the information has been suppressed for confidentiality purposes. ...

For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Footnote 1 Tax credits included on page 8 of the T2 tax return are applied to the base amount of Part I tax (taxable income * 38%) in order to derive tax payable which takes into account the amount of tax credits carried back to the current tax year. ... For additional information please refer to the Guide T4012, T2 Corporation — Income Tax Guide. ...

This info sheet also expands upon the information in Excise and GST/HST News – No. 108. ... If you are uncertain as to whether a supply is made in a participating province, 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. ... Educational approach In September 2020, the Canada Revenue Agency (CRA) published in Excise and GST/HST News – No 108 an article entitled “The application of GST/HST to manual osteopathic services”. ...