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9 July 2013 Comfort Letter addressed to Brian Bloom of Davies Ward Philips & Vineberg LLP-- summary under Paragraph 212.3(18)(a) Summary Under Tax Topics- Income Tax Act- Section 212.3- Subsection 212.3(18)- Paragraph 212.3(18)(a) A non-resident corporation ("Foreign Parent"), which was controlled by a non-resident limited partnership (the "Fund") controlled in turn a corporation resident in Canada ("CRIC"), which in turn held all the shares of the capital stock of a subsidiary corporation resident in Canada ("Acquire Co"). ...

GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Section 1 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 1 Overview of requirements 3. ...

GST/HST Memorandum 4.5.3 “Exports – Services and Intellectual Property” June 1998-- summary under Paragraph 7(d) Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 7- Paragraph 7(d) Principles re "in respect of" exclusion Determining connection between service and property 46. ...

T4068(E) Guide for the Partnership Information Return (T5013 Forms)-- summary under Subsection 118.1(8) Summary Under Tax Topics- Income Tax Act- Section 118.1- Subsection 118.1(8) Partnership donations treated as made by the partners Chapter 8 – T5013 schedules … T5013 SCH 1, Net Income (Loss) for Income Tax Purposes … Filling out the T5013 SCH 1 … Line 112 – Charitable donations and gifts from the T5013 SCH 2 Charitable donations and gifts – The eligible amount of the charitable donations and other gifts are eligible for non-refundable tax credits for individuals and deductions for corporations. ...

T4068(E) Guide for the Partnership Information Return (T5013 Forms)-- summary under Subsection 110.1(4) Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.1- Subsection 110.1(4) Partnership donations treated as made by the partners Chapter 8 – T5013 schedules … T5013 SCH 1, Net Income (Loss) for Income Tax Purposes … Filling out the T5013 SCH 1 … Line 112 – Charitable donations and gifts from the T5013 SCH 2 Charitable donations and gifts – The eligible amount of the charitable donations and other gifts are eligible for non-refundable tax credits for individuals and deductions for corporations. ...

However, you were able to claim the PSB rebate of 50% of the GST paid ($15,000 × 50% = $7,500). ... You calculate the amount of the GST that you are considered to have collected and that you have to report on your GST/HST return as follows: Basic tax content = (A- B) × C = ($15,000 – $7,500) × $310,000/$300,000 = ($15,000- $7,500) × 1 (the maximum) = $7,500 You report $7,500 in your line 105 calculation if you are filing your return electronically or on line 103 if you are filing a paper GST/HST return, for the reporting period during which the election was made. ... Therefore, the total ITC you are entitled to claim as a result of making the election is $9,750 ($2,250 + $7,500) where all of the other conditions for claiming an ITC are met. ...

The warrantor reimburses Michael $472.50 calculated as follows: Total paid by Michael $630.00 Less $100 remote service charge plus $5 GST − 105.00 Less $50 deductible plus $2.50 GST − 52.50 Amount reimbursed to Michael $472.60 Using the formula above, the warrantor can claim an ITC of $22.50 calculated as follows: ITC = $30.00 × ($472.50 ÷ $630.00) = $30.00 × 0.75 = $22.50 ...

Schedule 510 Ontario Corporate Minimum Tax (2009 and later tax years)-- summary under Subsecion 60(1) Summary Under Tax Topics- Other Legislation/Constitution- Ontario- Taxation Act 2007- Section 60- Subsecion 60(1) Filing required if CMT credit carryforward • A corporation not subject to CMT in the tax year is still required to file this schedule if it is deducting a CMT credit, has a CMT credit carryforward, or has a CMT loss carryforward or a current year CMT loss. … Filed with T2 • File this schedule with the T2 Corporation Income Tax Return. Reporting of deduction for reorganization gains [Line 342: deduct:] Accounting gain on transfer of property to a corporation under section 85 or 85.1 of the federal Act *** … Note … ***A joint election will be considered made under subsection 60(1) of the Ontario Act if there is an entry on line 342, and an election has been made for transfer of property to a corporation under subsection 85(1) of the federal Act. ...

Construction contract entered into as part of the sale arrangement is added to the value of consideration 11 FREQUENTLY ASKED QUESTIONS … 22. ...

GST111 Financial Institution GST/HST Annual Information Return-- summary under Subsection 273.2(3) Summary Under Tax Topics- Excise Tax Act- Section 273.2- Subsection 273.2(3) Not to be used in lieu of RC7291 Do not use this form if you are a … SLFI … that is a registrant for QST purposes. Guidance Guide RC4419 … provides definitions … and line-by-line instructions …. ...