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Administrative Policy summary
May 2016 Alberta CPA Roundtable, GST Q.5 -- summary under Section 285
. … [E]lement A would be determined after taking into account all adjustments to net tax for the period. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, GST Q.5 -- summary under Subsection 163(2)
. … ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, Q.15 -- summary under Section 67
. … Even though [IT-352R2, paras. 2-8] refers to employee expenses, the same principles would apply in an employee/shareholder situation. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, Q.16 -- summary under Paragraph 5700(n)
. … [T]o the extent that devices are designed exclusively to enable a person with a mobility impairment to operate either a bicycle or tricycle, the amount paid for these modifications could also be eligible medical expenses under paragraph 5700(n)…. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, Q.4 -- summary under Subsection 220(3.1)
. … [Thus] the penalties assessed for tax years prior to 2015 will not be reduced automatically or by making a taxpayer relief request to the CRA. ...
Administrative Policy summary
RC4651 “Guidance on Country-By-Country Reporting in Canada” 23 November 2018 -- summary under Excluded MNE Group
. … [W]here the UPE of an MNE group is resident in a jurisdiction other than Canada, provided that jurisdiction has implemented a reporting threshold that is a near equivalent of €750 million in its domestic currency as it was at January 2015, an MNE group that complies with this local threshold will not be subject to the secondary reporting mechanism in Canada. ...
Administrative Policy summary
Excise and GST/HST News - No. 101 March 2017 -- summary under Section 5
. … Supply is of IPP rather than health service [T]he nature of the supply of the right to be called upon is not dependent upon, altered, or extinguished, by a future rendering of health care services by the medical practitioner to the facility’s patients. ...
Administrative Policy summary
25 February 2016 CBA Roundtable, Q. 9 -- summary under Section 285
This is supported by… Kion … 2009 TCC 447. In other words, the fact that a registrant has not filed a return for a particular reporting period does not automatically preclude the potential application of the gross negligence penalty. ...
Administrative Policy summary
25 February 2016 CBA Roundtable, Q. 7 -- summary under Section 96
They jointly hire a group of employees … [so that] [e]ach professional is an employer at law…. ...
Administrative Policy summary
23 May 2017 Interpretation 182665 -- summary under Subsection 254(5)
CRA stated: We confirm that an electronic signature produced using […] or [a] similar device is acceptable for purposes of filing a GST/HST rebate application, provided the signature and any related electronic records exhibit the characteristics of reliability, integrity, and authenticity, as discussed in GST/HST Memorandum 15.2, Computerized Records. ...