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. … Although the section 167 election is generally available to a non-registrant … [a]n election may not be necessary if the conditions of paragraph 141.1(1)(b) are met. ...

. … As the stewardship fee is a "provincial levy" for purposes of section 154 that is imposed on and payable by the manufacturer (that is, the supplier) on its supply of the tires, under subsection 154(2), this fee is included in the consideration for the supply of the tires by the manufacturer to the retailer. ... The retailer’s invoice to the customer includes $520 ($130 × 4) for the tires and an additional $19.20 ($4.80 × 4) which it separately lists as a stewardship fee representing the cost to the retailer of the stewardship fee passed on by the manufacturer.…. ... A motor vehicle owner in the province purchases 30 litres of gasoline. … The carbon tax is a provincial levy as defined in subsection 154(1) and is payable by the purchaser/recipient in respect of the supply of gasoline. ...

An individual’s continuous occupancy of the dwelling unit for a period is not necessarily interrupted by the individual’s physical absence from the dwelling unit at a time in the period if both of the following apply: the individual still has the right to occupy the dwelling unit throughout their physical absence the right to occupy the dwelling unit is not given to another individual for any period during the physical absence Tests varying on whether an individual owner and whether a written lease No day can be counted more than once As explained above, if you are an affected owner that: is an individual, you can determine if there is a qualifying occupancy period for your ownership of a residential property as explained under one of the following headings: Type 1 qualifying occupants – individuals having agreements evidenced in writing Type 2 qualifying occupants – individual owners and their family is not an individual (such as a corporation), you can determine if there is a qualifying occupancy period for your ownership of a residential property only under the heading Type 1 qualifying occupants – individuals having agreements evidenced in writing In either case, your ownership of the residential property does not qualify for the exemption for qualifying occupancy unless at least 180 days in a calendar year are included in one or more qualifying occupancy periods for your ownership of the residential property. ...

. … If you do not receive a personalized return, you can use Form GST62 …. ... If the result is a positive amount, include this amount with any other of your adjustments that you make on line 104 – “Adjustments increasing net tax” of the paper GST34-2 return (or include the amount in your line 105 calculation if you are filing electronically). If the result is a negative amount, you can include this amount along with any other adjustment amounts that you make on line 107 – “Adjustments decreasing net tax” of the paper GST34-2 return (or include the amount in your line 108 calculation if you are filing electronically). ...

(a) Can Aco now make a voluntary disclosure in light of para. 30 of GST/HST Memorandum 16-5, which indicates that a VDP application will not be considered voluntary if, “enforcement action … relating to the subject matter of the VDP application has been initiated … against a third party, where the purpose and impact of the enforcement action against the third party are sufficiently related to the present application”? ... CRA responded: As per … Memorandum 16-5 [para. 77], the applicant will be required to waive their rights to object to the assessment results in regards to the specific information submitted in the VDP application. However, the applicant is allowed to file a Notice of Objection in case of disagreement with respect to characterization issues, such as whether a supply is a taxable or exempt supply, or whether a particular supply is deemed to be made inside or outside Canada as a result of the application of the place of supply rule in section 144 …. ...

25 March 2021 CBA Commodity Taxes Roundtable, Q.13-- summary under Subsection 301(3) Summary Under Tax Topics- Excise Tax Act- Section 301- Subsection 301(3) procedure followed where further Audit input is desired or required by Appeals (a) Where additional documentation becomes available after an objection is with the appeals officer, must that officer review and analyze the additional documentation, or should it be sent to Audit for review and, if so, to the original auditor – and does the taxpayer have a say? ... CRA responded: (a) … Upon receipt of the additional information/documents from a taxpayer, Appeals will review the documents and determine whether further audit work, examination or analysis is required. ... (b) In situations where specific documents or information was requested by the auditor, but only provided by the taxpayer at the objection stage, the appeals officer is required to make a referral to audit … [although] the GST/HST Refund Integrity Program is excluded from this mandatory referral process …. ...

. … Application may also be made by telephone, provided all required information is available. … Branches do not have separate existence 4. ...

CRA indicated that “[o]nce GST/HST returns are filed, the registrant will receive a notice of assessment if either …a refund or rebate is owed … [or] the amount owing is more than the payment made by the registrant” – but not if the amount owing on the return as filed equals the payment made on filing. ...

As well, if the election is in effect, the following rules apply in respect of each residual input of the financial institution: the extent to which the residual input is acquired by the financial institution or is consumed or used for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the prescribed percentage for the prescribed class of financial institution (that difference being 88% for banks, 90% for insurers and 85% for securities dealers) for the purpose of determining an ITC in respect of the residual input, the description of B in the formula in subsection 169(1) is deemed to be equal to the prescribed percentage for the prescribed class of financial institution … 103. To make an election under subsection 141.02(9), use Form GST118 …. ...

CRA responded: [I]n the context of section 149 … the CRA considers that "principal" refers to the person's chief or main business activity. … Some factors to be considered, but not limited to, include: the total number of supplies made and the total value of the revenue received from supplies made in each business activity; the relative value of the assets employed in each business activity; the commercial practices of the person, including the time, attention, and efforts expended by the employees, managers, or corporate officers in each business activity; and the terms of any partnership agreement if the person is a partnership, or corporate objects in the case of a corporation. ...