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Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.17 -- summary under Subsection 261(1)
(b) … Any administrative position taken would be at audit’s discretion at the time of audit and based on the facts of the case at hand. ...
Administrative Policy summary
15 September 2017 Interpretation 169313 -- summary under Subsection 199(3)
. … Example An individual registrant that had a passenger vehicle that was used for personal use, will now be used 100% as a taxi. ...
Administrative Policy summary
11 July 2018 Ruling 187784 -- summary under Municipal Transit Service
CRA stated: [T]he Cooperative was a transit authority … as it was a non-profit organization that received funding from the Province and the Municipality to support the supply of public passenger transportation services, and all or substantially all of the its supplies were supplies of public passenger transportation services provided within the Municipality and its environs. ...
Administrative Policy summary
GST/HST Notices - Notice 311, Proposed Exemption of Multidisciplinary Health Care Services, May 2019 -- summary under Section 7.4
. – “the supply of the rehabilitation program would be subject to the GST/HST.” ...
Administrative Policy summary
14 March 2019 Interpretation 152843 -- summary under Section 1
. … [I]f TPP is supplied on a delivered basis, it would be inappropriate to artificially split the supply into two separate components, for the reasons indicated in P-077R2. ...
Administrative Policy summary
28 February 2019 CBA Roundtable, Q.12 -- summary under Subsection 221(2)
Consequently … no agency relationship exists between the vendor and the purchaser, and therefore, the prepayment of property taxes by the vendor cannot be treated as a non-taxable reimbursement of taxes paid as agent for the purchaser. ...
Administrative Policy summary
28 February 2019 CBA Roundtable, Q.14 -- summary under Subsection 228(6)
. … Current audit procedures require the auditor to verify the validity of the NRRPR and, if the NRRPR is valid, to send the rebate claim to be keyed into our system and processed with an effective date that is the same as the due date of the registrant’s return. ...
Administrative Policy summary
GST/HST Memorandum 20-2 “Public Colleges” December 2019 -- summary under Public College
. … [M]onies that are provided to an organization under agreements between the organization and a government or municipality for the provision of training to a particular group of students, such as recipients of income or employment assistance, do not meet this requirement. ...
Administrative Policy summary
GST/HST Memorandum 4.5.1 “Exports - Determining Residence Status” January 1998 -- summary under Section 7
. … Responsibility of resident supplier to obtain certificate or other residency evidence Responsibility of registrant suppliers 16. ...
Administrative Policy summary
GST/HST Memorandum 3.1, “Liability for Tax” (August 1999) -- summary under Real Property
. … Intangible personal property 58. Intangible personal property includes contractual rights, options, shares in the common stock of a corporation, the right to recover a debt, intellectual property (patents, trade-marks, trade-names), and rights in relation to goods that are not in possession and other rights which may be enforced by the courts, but does not include money. ...