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Place of supply – Services relating to goods Use the following rules for to determine which GST/HST rate applies for: Services relating to goods located in one province Services relating to goods located in more than one province A supply of services relating to goods is made in the province where the goods are delivered or made available to the recipient  for the following types of services: repairing, maintaining, cleaning, adjusting, or altering goods producing a negative, transparency, photographic print, or other photographic related good GST/HST applies at the rate for that province. ... GST/HST applies at the rate for that province.   For information on customs brokerage services in relation to imported non-commercial goods, 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. ...

Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document GST/HST Notices- Notice 264 August 2012 Note This version replaces the one dated May 2011. ... The Canada Revenue Agency's (CRA) general policy with respect to GST/HST relief on supplies of property and services made to Indians is provided in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians. ...

Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections GST/HST Notices- Notice 290 December 2015 As discussed in Excise and GST/HST News – No 95, section 156 of the Excise Tax Act permits certain corporations resident in Canada and Canadian partnerships to jointly elect to treat taxable supplies (with certain exceptions) made between them as having been made for no consideration. ...

Line 215 – Disability supports deduction Video series: Tax measures for persons with disabilities Segment 4: Disability supports deduction Segment 4: Disability supports deduction Alternative formats and transcript All segments in the series Individuals who have an impairment in physical or mental functions and have paid for certain medical expenses can claim the disability supports deduction under certain conditions. ... Forms and publications Form T929, Disability Supports Deduction Guide RC4064, Disability-Related Information General Income Tax and Benefit Guide Income Tax Folio: S1-F1-C3, Disability Supports Deduction Related links Lines 330 and 331 – Eligible medical expenses you can claim on your return Tax credits and deductions for persons with disabilities Date modified: 2017-01-06 ...

Line 219 – Are you a full-time student? Video series: Canadian Students and Income Tax Segment 5: Claiming moving expenses and child care deductions? 9:11 min. | Enlarge video Alternative formats and transcript All segments in the series You can claim eligible moving expenses if you moved to be a student in full-time attendance in a post-secondary program at a university, college or other educational institution. ...

Joint ventures – Elimination of fiscal period On November 29, 2011, the CRA announced that joint ventures would no longer have a fiscal period. ... Related topics Partnerships – Deferral of corporation tax Date modified: 2017-02-21 ...

Line 318 – Disability amount transferred from a dependant You may have a dependant who is able to claim the disability amount (line 316), and that person may not need to claim all or part of that amount on his or her income tax and benefit return. ... Forms and publications General Income Tax and Benefit Package for 2016 – Guide, Returns, Schedules Guide RC4064, Disability-Related Information Form T2201, Disability Tax Credit Certificate Guide RC4460, Registered Disability Savings Plan (RDSP) Related links Tax credits and deductions for persons with disabilities Child Disability Benefit Date modified: 2017-01-05 ...

Section M – Summary of arrangements Complete this section to provide an explanation for the following situations: If you answered yes in question 6 in Section B, describe the nature of any amount or benefit listed, including the timing, the parties involved, and whether they deal at non-arm's length with the buyer or the promoter. ... If you are unable to provide a document, complete Section L – Outstanding items to explain why you are unable to do so. ...

Section E – Financing information If you answered yes to question 3 in Section B, or to question 4 in Section C, you have to complete Section E and provide the additional information requested below. ... For each lender, tick () the appropriate column. If there is not enough space, attach a separate sheet using the same format as on this form. ...

Schedule A – The CRA Governance Structure Previous page Next page Board Membership The Board is composed of 15 members of which, four members including the Chair, and the Commissioner and CEO are nominated by the federal government; one director is nominated by each province; and one director is nominated by the territories. ... Comm., CFP, FCA Corporate Director Chartered Accountant / Management Consultant St. ...