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. … Paragraph (d) of the definition of “financial instrument” in subsection 123(1) includes an interest in a partnership or any right in respect of such an interest. ...

19 April 2017 Interpretation 183783-- summary under Subsection 296(2.1) Summary Under Tax Topics- Excise Tax Act- Section 296- Subsection 296(2.1) a registrant cannot use ETA s. 296(2.1) to avoid having to file a GST/HST rebate claim A non-registered corporation which had failed to self-assess itself, subsequently sent in a late return accompanied by a note to the effect that that unclaimed GST/HST rebates existed – but without filing any rebate claim. ...

. … Where pursuant to the state, provincial or federal laws under which the entities are incorporated, the predecessors are continued as one corporation with the new successor being a continuation of the predecessors (otherwise than as a result of a purchase or distribution of property described above), it appears that section 271 would apply. ...

. … Note that the legislation uses the word “may”. As such, it is at the discretion of the Joint Venture (the particular person) whether to refund the GST on the reduction in consideration. ...

However, in the case of the foreign demergers rule in s. 15(1.4)(e) – for which Finance had proposals for improving its operation- there were some issues that were identified with it. ...

28 February 2019 CBA Roundtable, Q.16-- summary under Paragraph 141.1(3)(a) Summary Under Tax Topics- Excise Tax Act- Section 141.1- Subsection 141.1(3)- Paragraph 141.1(3)(a) CRA accepts ONEnergy, including that “either” s. 141.1(3) or 141.01(2) can be satisfied ONEnergy … held that s. 141.1(3), which provides for an input tax credit where the property or service is acquired in connection with the acquisition, establishment, disposition or termination of a commercial activity, is more specific than s. 141.01(2), so that a person will not lose the entitlement to claim an ITC solely because that person is not making any taxable supplies at the time that such property or service is acquired. ...

. … Municipalities in participating provinces may be entitled to a PSB rebate of 100% of the federal part of the HST but only entitled to a lesser percentage of the provincial part of the HST. ...

Actuarial Bulletin No. 4- Draft Bulletin for Industry Consultation "Reasonable Methods to Apportion Assets and Actuarial Liabilities" 8 January 2020-- summary under Participating Employer Summary Under Tax Topics- Income Tax Act- Section 147.1- Subsection 147.1(1)- Participating Employer Purpose of participating employer requirement A participating employer … is an employer that has made, or is required to make, contributions to a registered pension plan for its employees or former employees. ...

Where this applies, the group of employers can continue making all of their future payroll remittances for the employees using their existing payroll program account …. ...