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Administrative Policy summary
GST/HST Memorandum 20-9 “Election to Make Exempt Supplies of Educational Services Taxable” December 2019 -- summary under Section 6
If a supplier revokes a previously made election, it … may be required to apply the change-in-use rules for capital personal property and capital real property. ...
Administrative Policy summary
Collections, audit, objections and appeals: CRA and COVID-19 28 May 2020 CRA Webpage -- summary under Subsection 165(3)
. … With respect to objections related to other tax matters filed by individuals and businesses, the CRA is currently holding these accounts in abeyance. ...
Administrative Policy summary
Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021 -- summary under Paragraph 125.7(4)(a)
., respecting Q.9 where “each member of … a group may determine its qualifying revenue separately and not based on the consolidated statements, so long as every member of the group determines its qualifying revenue on that separate basis”] an eligible employer may choose to apply a different approach in a subsequent claim period, provided that all the requirements for the application of that different rule are met for that subsequent claim period. ...
Administrative Policy summary
Guidance on international income tax issues raised by the COVID-19 crisis, CRA Webpage 31 March 2021 -- summary under Subsection 2(1)
. … [W]here appropriate, the Agency will consider adopting a similar approach in determining the residency of a commercial trust. ...
Administrative Policy summary
27 February 2020 CBA Roundtable, Q.1 -- summary under Clause 3(n)(i)(A)
. … [T]he tax is to be reported and paid to the CBSA using CBSA Form B3. ...
Administrative Policy summary
IC 78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 1 July 2006 -- summary under Subsection 207.1(1)
. …. Filing by specified plan groupings 2. You have to file the T3GR return for an RRSP trust, a RRIF trust, or an RESP trust if the trustee transacted any business or permitted any situation to exist that created a tax liability of $2 or more, as explained in paragraphs 3 to 5 below. ...
Administrative Policy summary
7 April 2022 CBA Roundtable, Q.7 -- summary under Subsection 191(1)
. … A substantial renovation is generally considered to have taken place where all or substantially all of the interior of a residential condominium unit has been removed or replaced and, upon completion, the renovated or altered unit is, or forms part of, a residential complex. c) CRA stated: Where a conversion occurs, the number of units the person is considered to have constructed or substantially renovated is a question of fact that depends on the work performed on each individual unit. d) CRA indicated that the only exemptions from the self-assessment rule in s. 191(1) were those in ss. 191(5) to (7). ...
Administrative Policy summary
7 April 2022 CBA Roundtable, Q.9 -- summary under Subsection 190(1)
However … since there is already a residential complex in the building, the Commercial Unit will never begin to be used as a residential complex in its own right. ...
Administrative Policy summary
Memorandum 8-3 - "Calculating Input Tax Credits" -- summary under Subsection 169(1)
. … 57. A revenue-based method should be used with caution ...
Administrative Policy summary
7 April 2022 CBA Roundtable, Q.19 -- summary under Subsection 181(2)
Similar consequences would attend the redemption of loyalty points by a customer in exchange for a free service provided by Bco or the dealer – except that, regarding Aco’s payment to Bco respecting the points redeemed by Bco, no ITC would be generated to Aco because s. 181(5)(c) would not be met. ...