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The B.C. new residential rental property rebate amount in respect of the provincial part of the HST paid on the purchase is equal to $15,000 per rental unit [($63,000 ÷ 3 units) x 71.43%]. ... The B.C. new residential rental property rebate amount in respect of the provincial part of the HST paid on the self-supply is equal to $10,000 per rental unit [($1,400,000 ÷ 100 units) x 71.43%]. ...

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. ...

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. ...

. ¶2.11 is added to discuss the meaning of the phrases “benefits of any kind whatever ” and “in respect of” in paragraph 6(1)(a). ... The amendment applies to benefits received on or after October 31, 2011. ¶2.13- 2.14 (formerly included in ¶15 of IT-470R and ¶8 of IT-131R2) are updated to discuss some of the ways a benefit may be received by an employee and when the benefit is included in an employee’s income under paragraph 6(1)(a). ¶2.15- 2.22 (formerly included in ¶11, 23 and 32 of IT-470R, ¶7 of IT-131R2, and ¶12 of IT-148R3) are updated and examples 1 – 4 are added to discuss the meaning of the term economic advantage. ...

The financial statements – Administered Activities include those revenues and expenses which are controlled by someone other than the Agency, such as the federal government, a province or territory, or another group or organization, and managed by the Agency on their behalf. The financial statements – Agency Activities include the operational revenues and expenses which are controlled by the Agency and utilized in running the organization. ...

" 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. ...

For more information, go to When you owe money – collections at the CRA. ... Scam stories Select the image below to read their story Image description Meet Mary & William Mary and William are a married couple with kids. ...

To pursue an objection or an appeal, whether or not the supplier assigned their rights, the purchaser must complete Form E414, Notice of Objection – Purchaser, and mail it within 120 days of the date on the notice issued to the supplier. ... (b) the objection is allowed in part – This means the disputed dollar amount of the assessment or determination is adjusted, and a notice of reassessment or another notice of determination is issued. ... (c) the objection is not allowed – This means that the assessment or determination under objection is upheld. ...

Authorities approved after Main Estimates (dollars) 2013-2014 Main Estimates 4,276,823,253 Canada Pension Plan / employment insurance administration- adjustment to funding for the associated employee benefits 325,601 Transfer of funds to Shared Services Canada to adjust funding for IT infrastructure services (6,585,649) Planned spending (as reported in the 2013-2014 Report on Plans and Priorities) 4,270,563,205 Carryforward from 2012-2013 299,825,811 Severance payments, parental benefits and vacation credits 83,954,058 Funding of various collective agreements 5,909,013 Reduction in the statutory authority for the disbursement of softwood lumber export charges to the provinces (253,000,000) Year-end adjustments to statutory authorities: increased disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006 12,344,675 increased employee benefit plans costs 15,927,126 court awards 1,156,258 crown assets disposals 222,344 decreased Children's Special Allowance payments (2,596,566) decreased respendable revenue mainly for the provision of services to the Canada Border Services Agency and to the Province of Ontario (29,763,455) Other minor adjustments 30,829 Total authorities at year-end 4,404,573,298 Estimates by vote For information on CRA's organizational votes and statutory expenditures, see: Public Accounts of Canada 2014 on the Public Works and Government Services Canada website iii. ... See pages 106-107 of the Annual Report to Parliament for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. Footnote 3: Planned spending has been restated from the Canada Revenue Agency 2013-2014 Report on Plans and Priorities to distribute the real property accommodations funding (previously centralized in program 7 – internal services) to all applicable programs. ...

Locality code statistics by sex and by income range- males 2009 tax year Locality code statistics by sex and by income range Sex code Record type Locality code Total number taxable returns Total income Income under 1000 Income 1000-2499 Income 2500-4999 Income 5000-7499 Income 7500-9999 Income 10000-12499 Income 12500-14999 Income 15000-17499 Income 17500-19999 Income 20000-24999 Income 25000-29999 Income 30000-34999 Income 35000-39999 Income 40000-49999 Income over 50000 Average income 1 1 1301001310 330 13546 10 0 0 20 20 0 10 20 0 30 30 30 20 40 90 1 1 1301002000 50 2045 0 0 0 0 0 0 10 0 0 0 0 10 0 0 20 1 1 1301002310 250 9812 10 0 0 20 0 20 0 20 0 20 20 20 20 30 70 1 1 1301004310 1390 62978 30 20 20 30 40 50 40 50 40 90 100 120 100 200 470 1 1 1301006310 25600 1061542 810 390 710 1230 1090 870 1000 1170 1160 1970 1820 1850 1690 2680 7160 1 1 1301016310 240 12331 0 0 20 0 0 10 0 10 0 10 20 20 20 30 100 1 2 1301000000 27840 1162254 860 410 750 1290 1160 940 1070 1240 1230 2120 2000 2040 1850 2980 7910 1 1 1302001000 950 34592 20 10 20 30 40 30 40 40 50 70 80 80 80 150 210 1 1 1302004000 350 10503 10 0 10 10 30 10 20 30 20 40 40 20 30 30 50 1 1 1302006000 330 11429 10 10 0 20 0 10 10 20 20 20 20 30 40 40 70 1 1 1302008310 600 27764 0 0 20 20 20 10 20 30 30 40 50 50 40 80 200 1 1 1302011000 770 33804 10 10 20 20 30 30 20 30 30 60 70 50 60 90 250 1 1 1302012000 420 14187 0 10 20 10 10 20 0 20 20 30 50 40 40 50 80 1 1 1302016000 820 32783 20 10 40 30 20 20 40 50 30 50 70 80 60 90 230 1 1 1302018000 1030 42964 20 0 30 40 40 30 40 30 40 80 90 90 80 110 310 1 1 1302026000 980 44273 20 20 30 40 30 30 40 40 30 70 50 70 80 110 330 1 1 1302037000 2790 101389 70 40 80 160 110 100 110 120 140 240 280 210 170 330 640 1 1 1302039000 680 19379 20 10 30 40 30 30 40 30 50 70 60 70 30 70 90 1 1 1302042000 520 19070 20 0 10 20 20 30 30 30 20 40 50 50 40 60 110 1 1 1302044000 230 7981 10 0 10 0 20 0 10 20 0 20 20 20 30 30 50 1 2 1302000000 10450 400118 220 140 330 440 390 360 420 490 480 840 920 840 760 1230 2610 1 1 1303001000 340 12173 10 0 10 10 10 10 20 10 10 30 20 30 40 40 70 1 1 1303005000 430 15435 0 10 0 10 20 10 20 20 20 30 40 50 40 70 90 1 1 1303006000 250 9590 10 0 0 10 0 10 0 10 20 20 20 20 20 40 70 1 1 1303008320 2320 98813 40 30 60 70 60 50 50 80 70 150 160 180 210 310 800 1 1 1303011000 1960 88393 30 20 40 60 40 40 40 50 60 110 140 150 130 240 800 1 1 1303012000 3530 183302 80 30 50 70 50 60 60 60 70 130 120 190 210 440 1920 1 1 1303014000 320 11636 10 0 20 0 20 0 20 10 10 30 20 30 30 40 80 1 1 1303016320 700 26451 30 0 20 30 30 20 20 20 30 70 50 80 60 100 160 1 1 1303018000 60 2165 0 0 10 0 0 0 0 10 0 20 0 0 10 0 20 1 2 1303000000 9920 447958 200 90 210 250 230 220 240 270 300 580 570 730 740 1290 4000 1 1 1304001310 500 19250 10 0 10 20 20 10 20 30 20 40 40 50 30 80 130 1 1 1304005000 440 18247 0 10 0 10 10 20 20 20 20 40 40 30 40 50 130 1 1 1304006000 120 3693 10 0 0 10 10 0 0 10 0 20 0 10 0 10 20 1 1 1304008000 120 4662 0 0 0 10 0 20 0 10 0 20 0 10 0 20 30 1 1 1304011000 110 4324 10 0 0 0 0 0 10 0 10 0 20 10 0 20 30 1 1 1304013000 280 11328 10 0 20 0 20 0 10 10 10 30 20 20 30 40 70 1 1 1304014000 220 8378 10 0 0 10 0 20 0 20 10 20 20 20 10 30 50 1 1 1304016000 40 1071 0 0 10 0 0 0 0 0 0 10 0 0 10 0 0 1 1 1304018000 500 14759 20 0 20 30 20 20 30 40 30 50 30 30 40 50 80 1 1 1304021000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1304022000 1740 57250 40 30 50 80 80 50 70 120 110 210 180 120 130 180 310 1 1 1304022010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1304024000 40 1250 0 0 0 0 0 0 10 0 0 10 0 0 0 10 0 1 1 1304025000 830 28078 30 0 20 30 30 30 50 50 50 80 60 70 70 110 150 1 2 1304000000 4940 172737 120 60 140 200 180 170 220 320 280 510 410 350 380 590 1030 1 1 1305001000 130 3680 0 0 0 10 0 20 0 10 10 20 0 20 0 20 20 1 1 1305004310 620 24409 20 10 20 20 20 20 30 40 40 50 60 40 50 60 170 1 1 1305006310 670 33662 10 10 10 20 20 20 20 20 30 50 40 30 50 80 260 1 1 1305007310 1890 92320 40 20 60 60 60 50 70 70 70 120 100 120 130 200 720 1 1 1305008310 250 11228 10 0 10 20 0 0 20 0 20 0 20 20 20 30 90 1 1 1305011310 620 28392 10 20 0 20 20 20 20 20 20 40 50 40 50 90 210 1 1 1305014310 1230 55699 20 20 30 40 40 30 40 70 60 80 80 80 90 160 410 1 1 1305015310 2310 117512 40 40 60 60 70 50 60 70 80 130 140 140 170 260 960 1 1 1305016000 500 20543 20 0 20 20 20 20 10 30 20 50 40 40 40 50 140 1 1 1305018000 620 22607 20 10 20 20 30 20 30 40 30 50 40 60 40 70 150 1 1 1305021000 970 40319 30 0 20 30 50 30 30 40 40 90 80 60 80 110 290 1 1 1305022000 1670 69005 40 30 50 60 70 60 80 80 110 130 110 120 110 170 480 1 1 1305023000 540 23214 10 0 10 20 30 10 10 30 30 40 30 30 50 80 160 1 1 1305024000 200 8285 0 0 0 10 0 10 10 20 0 10 10 20 0 30 60 1 1 1305026000 710 27401 20 10 20 30 30 30 40 40 40 60 60 50 40 90 180 1 1 1305028000 500 16898 20 0 20 20 20 30 20 30 30 40 50 50 30 70 90 1 1 1305031000 1310 46735 30 20 50 60 40 60 50 60 80 100 110 110 80 180 290 1 1 1305034000 480 18308 10 10 0 20 20 20 20 20 20 50 40 40 40 60 120 1 1 1305038310 320 12047 10 10 0 10 20 10 10 20 20 30 30 30 20 30 70 1 1 1305045310 4350 317734 100 60 130 120 120 110 100 110 110 210 200 240 240 410 2110 1 1 1305057310 6280 385766 110 60 150 170 160 150 150 130 150 290 260 260 360 640 3240 1 2 1305000000 26160 1375764 550 320 690 790 820 750 820 940 980 1620 1540 1570 1690 2880 10190 1 1 1306001000 270 7658 10 0 10 10 20 0 10 20 10 40 20 40 30 20 30 1 1 1306003000 140 3748 0 0 20 0 0 10 0 20 0 20 30 0 20 10 10 1 1 1306004000 170 5060 0 0 0 10 0 10 10 20 0 10 20 20 20 20 20 1 1 1306006000 110 4141 0 0 0 0 0 0 10 0 20 0 10 10 10 10 30 1 1 1306008305 310 9801 10 0 10 10 20 10 10 20 20 30 20 30 30 40 50 1 1 1306011000 110 3776 0 10 0 0 10 0 0 10 0 10 10 10 10 10 20 1 1 1306011305 410 13647 20 0 20 0 10 10 20 20 20 40 50 30 30 50 70 1 1 1306014305 1890 76763 50 30 40 60 70 70 80 80 70 140 140 170 160 230 520 1 1 1306020305 7010 330775 110 80 180 190 220 180 190 210 210 420 520 540 600 1030 2360 1 1 1306025305 520 18966 20 0 20 20 20 20 20 30 20 50 40 50 50 70 100 1 2 1306000000 10930 474334 210 130 290 310 350 330 350 390 380 770 850 900 960 1490 3210 1 1 1307001000 380 12698 30 0 0 20 10 10 10 30 20 40 40 20 40 50 60 1 1 1307002000 160 4669 10 0 0 10 0 10 10 10 20 20 10 10 10 0 30 1 1 1307004000 460 13917 20 10 20 0 20 20 30 20 30 60 50 50 30 40 60 1 1 1307005000 2480 92444 40 20 40 70 60 70 110 140 130 250 290 260 230 300 480 1 1 1307007000 1020 36985 30 0 20 30 30 30 60 60 40 90 140 120 70 110 190 1 1 1307008000 460 14692 30 0 10 20 20 10 10 30 30 50 30 40 40 50 90 1 1 1307009000 2090 91736 70 20 70 80 60 60 90 80 100 160 110 150 180 240 620 1 1 1307011305 60 1942 0 0 10 0 0 0 0 0 0 10 0 10 0 20 0 1 1 1307012305 300 9655 20 0 20 10 20 0 10 10 20 20 20 30 30 40 60 1 1 1307013305 1990 77759 30 30 40 60 50 40 60 90 100 140 180 190 210 290 490 1 1 1307016000 2040 81072 30 30 30 70 60 70 70 80 90 180 210 200 170 250 500 1 1 1307019305 3350 136512 70 50 90 100 120 100 90 140 130 230 250 300 310 490 890 1 1 1307022305 25850 1085478 600 350 780 1110 1110 920 980 1060 1100 2030 1900 1990 1980 2930 7030 1 1 1307024000 990 34395 20 20 30 30 40 40 50 50 50 80 90 90 90 130 190 1 1 1307028305 970 36362 30 0 30 40 30 20 40 40 50 80 80 100 90 110 240 1 1 1307029000 570 22315 20 0 20 20 20 20 20 40 30 40 50 40 40 80 140 1 1 1307045305 8520 430539 110 100 200 260 230 220 240 270 280 560 560 610 630 1010 3230 1 1 1307052000 2240 88119 40 30 60 90 70 60 90 130 100 200 210 190 180 250 550 1 2 1307000000 53940 2271289 1140 690 1450 2000 1960 1710 1970 2290 2300 4240 4240 4380 4330 6390 14850 1 1 1308001000 2850 106043 40 30 50 80 90 80 120 150 160 280 320 290 250 370 560 1 1 1308004000 1020 32291 20 10 20 30 30 40 60 60 60 110 140 120 80 110 150 1 1 1308005000 1550 50036 40 20 40 70 70 50 110 120 100 150 140 160 120 150 220 1 1 1308006000 780 25025 0 10 20 30 40 30 40 40 40 80 90 80 70 90 130 1 1 1308007000 810 29767 10 10 30 40 0 30 40 50 30 70 80 80 70 110 150 1 1 1308008000 370 10513 20 0 0 20 20 20 20 20 20 40 40 50 40 40 40 1 1 1308010000 250 6720 0 20 0 20 20 0 20 20 20 30 20 30 20 30 30 1 1 1308014000 540 15220 20 0 10 30 30 20 30 40 40 60 60 50 40 50 60 1 1 1308015000 40 317 20 10 0 0 0 0 10 0 0 0 0 0 0 0 0 1 1 1308016000 730 21791 30 0 20 20 20 20 40 60 40 80 130 60 50 70 90 1 1 1308017000 940 18051 290 30 50 40 40 40 50 50 50 50 60 40 30 50 90 1 1 1308018000 1460 45216 30 20 40 50 50 60 90 100 80 190 220 120 110 120 190 1 1 1308021000 320 9425 10 0 10 10 20 10 20 20 10 40 40 40 20 30 40 1 1 1308022000 870 25146 20 0 20 40 20 40 60 70 50 110 110 100 70 80 90 1 1 1308026000 380 10358 0 10 0 20 0 10 30 30 30 40 80 50 40 30 20 1 2 1308000000 12910 405920 530 170 330 480 470 450 720 820 720 1330 1520 1230 1000 1320 1850 1 1 1309001000 970 32875 20 0 20 30 30 30 50 50 40 100 210 110 80 80 140 1 1 1309004000 890 30669 20 0 20 30 30 30 40 50 40 80 100 100 90 110 150 1 1 1309011000 410 15982 0 10 0 10 10 10 10 20 20 30 30 40 30 60 100 1 1 1309014000 320 11833 10 0 0 10 20 0 20 20 20 30 30 20 30 50 70 1 1 1309016000 100 2419 0 10 0 0 0 10 0 20 0 10 20 0 10 10 0 1 1 1309017000 1290 37006 30 20 30 60 50 60 90 100 80 140 160 130 90 110 140 1 1 1309018000 880 27782 40 0 30 30 30 30 50 50 40 80 100 80 70 110 130 1 1 1309019000 400 15545 20 0 10 10 10 10 10 20 20 40 30 40 40 60 90 1 1 1309021000 150 3958 0 0 10 0 10 0 10 20 0 10 10 10 10 20 20 1 1 1309022000 420 14872 20 0 10 10 20 0 20 40 20 40 40 40 40 50 90 1 1 1309024000 670 20023 20 10 20 20 30 20 40 40 40 60 60 60 60 90 90 1 1 1309025000 70 611 40 0 10 0 0 10 0 0 0 10 0 0 0 0 0 1 1 1309026000 810 29681 30 0 30 30 20 30 20 30 30 70 70 80 80 90 200 1 1 1309028000 1000 38682 40 0 30 30 30 30 30 60 50 80 90 80 90 130 250 1 1 1309031000 380 13260 0 10 0 20 20 0 20 20 20 40 50 30 30 50 70 1 1 1309034000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1309035000 140 1994 60 0 20 20 0 10 0 10 0 0 0 0 10 0 10 1 1 1309036000 2660 74956 70 20 60 110 120 130 200 220 160 360 380 250 150 170 260 1 1 1309038000 700 21935 20 0 10 40 30 30 50 40 40 80 80 60 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