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Postponement of collection action can be requested when the following conditions are met: • all associated accounts must remain current with filing/remitting requirements; • all disputed amounts have not already been collected by the taxpayer; • the business must be in good financial order during the period of the objection and/or appeal; • the taxpayer must submit all relevant information that would support vacating the assessment and Appeals is confident that the assessment will be vacated. ...

The federal part of the HST paid in respect of the supply of the goods is $1,100 ($2,860 × 5/13). ... The provincial part of the HST paid in respect of the supply of the goods is $1,760 ($2,860 × 8/13). ... The PSB self-assesses the amount of $440 ($22,000 × 2%) on Form GST489. … This amount is included in subparagraph 259(1)(a)(i) when calculating the provincial non-creditable HST charged in respect of the goods for the claim period.... ...

8 March 2007 Canadian Bar Association Commodity Tax Section Roundtable, Q. 30-- summary under Subsection 273(1) Summary Under Tax Topics- Excise Tax Act- Section 273- Subsection 273(1) Q.30 – Joint Venture …. ...

B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013-- summary under Subsection 34(1) Summary Under Tax Topics- Excise Tax Act- Regulations- Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations- Section 34- Subsection 34(1) 19.1.1 Provincial attribution percentage – selected province.. ...

Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10-- summary under Subsection 188.1(9) Summary Under Tax Topics- Income Tax Act- Section 188.1- Subsection 188.1(9) 1-10 Penalty for false information – fraudulent receipting also often results in revocation or criminal charges (pp. 37:6-7) A person who makes or participates in the making of a false statement on a receipt is liable to a penalty equal to 125 percent of the eligible amount. ...

For each billing period, the supplier is deemed to have made, and the recipient is deemed to have received, a separate supply of the service on the earliest of: • the first day of the billing period; • the day the payment for that billing period becomes due; and • the day the payment attributable to the billing period is made. 75. ...

RC4022 "General Information for GST/HST Registrants"-- summary under Subsection 238(2) Summary Under Tax Topics- Excise Tax Act- Section 238- Subsection 238(2) Inclusion of imported taxable supplies on line 405 Imported services and intangible personal property … If you consume, use, or supply the imported services or IPP less than 90% in your commercial activities, you generally have to report the GST or the 5% federal part of the HST on line 405 of your GST/HST return and remit the tax directly to us. ... Summary of line 104 adjustments Line 104 – Adjustments Complete line 104 only if you have to make adjustments to increase the amount of your net tax for the reporting period. ... For more information, see Meal and entertainment expenses. … Summary of line 405 adjustments Line 405 – Other GST/HST to be self-assessed Complete this line if: you are a registrant and have to self-assess the provincial part of the HST on property or services brought into a participating province. ...

After noting that the IMEs supplied by the doctor before March 21, 2013 were exempt health supplies under s. 5, CRA stated, respecting supplies made after that date: Section 1.2 of Part II of Schedule V has been added and provides that … a supply that is not a “qualifying health care supply” is … not exempt under any provision in Part II. … …Specifically, paragraph (d) of the definition of qualifying health care supply includes supplies made for the purpose of assisting an individual (other than financially) in coping with an injury, illness, disorder or disability. ...

. … The Income Tax Act (ITA), Employment Insurance Act (EIA), and Canada Pension Plan (CPP) which govern the withholding, remittance, and collection of payroll/source deduction amounts, contain no statutory analogue to the ETA provisions which would allow for the postponement of collection of amounts owing which are under appeal or objection. … Where the taxpayer has made … arrangements [with CRA collections], CRA collections does have the administrative authority to withdraw any collection actions such as garnishment, so long as the payment arrangement remains in good standing. ...

You provide the right to use goods with the right to use real property and the following criteria are met:  the term of the right to use the real property is 7 days or less  there is no separate charge for the right to use the goods  the total amount your customer pays for the right to use the real property is the same as, or only marginally different from, the total amount your customer would have paid if they had not received the right to use the goods 2. You provide the right to use goods with a non-taxable service and the following criteria are met:  the main purpose of the contract with your customer is the non-taxable service and not the right to use the goods  there is no separate charge for the right to use the goods and they are included as part of the service  the total amount your customer pays for the service is the same as, or only marginally different from, the total amount your customer would have paid if they had not received the right to use the goods ...