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The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... For information on how to make a general or technical enquiry on excise duties, go to Contact information – Excise and Specialty Tax Directorate. ...

As a result, the company charges HST at 13% on $50 (25% × $200); and HST at 15% on $150 (75% × $200). ...

Under the Proposals, the following will be Excluded Amounts from split income: For adult individuals – amounts received from an excluded business ("Excluded Business"): Excluded Business: amounts derived from a Related Business where the individual was actively engaged on a regular, continuous and substantial basis ("Actively Engaged") in the activities of the business in the taxation year or in any five prior taxation years of the individual. ... For any individual – taxable capital gains realized on death or from the disposition of qualified farm or fishing property and qualified small business corporation shares. ... Example 12: Retired Shareholders Facts Spouse A and Spouse B own respectively 95 % and 5% of all the issued and outstanding shares of Investco. ...

Minister of National Revenue Foreword from the Chair As I reflect on the development of this year’s Corporate Business Plan, I am struck by how much of the Canada Revenue Agency’s (CRA) Board of Management’s (the Board) thinking, conversations, and work was defined by a single concept – balance. ... The CRA’s work is critical to generating the revenue needed to support government operations – from healthcare to transportation and beyond – and to provide benefits to specific client populations, such as modest‑income households or persons with disabilities. ... The CRA measured its Client Experience (CX) index for the first time in 2019 and again in 2020, setting a baseline of 57 (out of 100) – a result that is typical of government organizations worldwide. ...

We are asking you – when should the VDP apply? Should it apply only to those who knowingly choose to not pay their taxes or also to those who make mistakes on their returns? ...

Restrictions imposed on a ferment-on-premises registrant Prohibition – ferment-on-premises facilities ss 62(1) and s 65 6. ...

EXAMPLE A GST-EXTRA, PRICING GST-INCLUDED, PRICING Price of the item $25.00 $26.75 GST on the item: ($25.00 X 7%) $ 1.75- Sub-total $26.75 $26.75 Less coupon (GST-included) $10.70 $10.70 Customer pays $16.05 $16.05 When retailers prepare their GST returns, they will calculate the tax collected without taking the value of the coupon into account ($1.75 as illustrated in the above example). ...

Date of Issue: August 9, 2004 Subject: Partnerships – Application of subsection 272.1(1) of the Excise Tax Act Legislative Reference: Subsection 272.1(1) of the Excise Tax Act (the Act) National Coding System File Number: 11635-8 Effective Date: April 24, 1996 Issue and decision The issue is the interpretation of the phrase “anything done by a person as a member of a partnership” in subsection 272.1(1) of the Excise Tax Act (the Act). ...

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. ...

") is a company that is involved in the home building business in the province of Alberta. 2. ...