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Administrative Policy summary
GST/HST Notices - Notice 311, Proposed Exemption of Multidisciplinary Health Care Services, May 2019 -- summary under Section 7.4
. – “the supply of the rehabilitation program would be subject to the GST/HST.” ...
Administrative Policy summary
14 March 2019 Interpretation 152843 -- summary under Section 1
. … [I]f TPP is supplied on a delivered basis, it would be inappropriate to artificially split the supply into two separate components, for the reasons indicated in P-077R2. ...
Administrative Policy summary
28 February 2019 CBA Roundtable, Q.12 -- summary under Subsection 221(2)
Consequently … no agency relationship exists between the vendor and the purchaser, and therefore, the prepayment of property taxes by the vendor cannot be treated as a non-taxable reimbursement of taxes paid as agent for the purchaser. ...
Administrative Policy summary
28 February 2019 CBA Roundtable, Q.14 -- summary under Subsection 228(6)
. … Current audit procedures require the auditor to verify the validity of the NRRPR and, if the NRRPR is valid, to send the rebate claim to be keyed into our system and processed with an effective date that is the same as the due date of the registrant’s return. ...
Administrative Policy summary
GST/HST Memorandum 20-2 “Public Colleges” December 2019 -- summary under Public College
. … [M]onies that are provided to an organization under agreements between the organization and a government or municipality for the provision of training to a particular group of students, such as recipients of income or employment assistance, do not meet this requirement. ...
Administrative Policy summary
GST/HST Memorandum 4.5.1 “Exports - Determining Residence Status” January 1998 -- summary under Section 7
. … Responsibility of resident supplier to obtain certificate or other residency evidence Responsibility of registrant suppliers 16. ...
Administrative Policy summary
GST/HST Memorandum 3.1, “Liability for Tax” (August 1999) -- summary under Real Property
. … Intangible personal property 58. Intangible personal property includes contractual rights, options, shares in the common stock of a corporation, the right to recover a debt, intellectual property (patents, trade-marks, trade-names), and rights in relation to goods that are not in possession and other rights which may be enforced by the courts, but does not include money. ...
Administrative Policy summary
5 May 2021 IFA Roundtable, Q.2 -- summary under Article 7(1)
. … [T]he CRA will continue to contemplate the application of the GAAR to transactions undertaken primarily to secure a tax benefit afforded by a tax treaty. ...
Administrative Policy summary
GST29 Educational Services - Election and Revocation of the Election to Make Certain Supplies Taxable -- summary under Section 6
GST29 Educational Services- Election and Revocation of the Election to Make Certain Supplies Taxable-- summary under Section 6 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part III- Section 6 Description of election under s. 6 (Type 1) Type 1 Election (section 6 of Part III of Schedule V to the Excise Tax Act) – Fill out Part 2 to elect to have GST/HST apply to your supplies of instructing individuals in, providing certificates for, or administering examinations for, courses that lead to, maintain, or upgrade a professional or trade accreditation or designation recognized by a regulatory body. ...
Administrative Policy summary
GST/HST Memorandum 17-12 [17.12] "Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02" 23 July 2021 -- summary under Subsection 141.01(2)
. … 11. Although the procurative extent (intended use) of a business input is based on the purpose for which the particular business input was acquired at the time it was acquired, the actual use of the business input may help clarify what the financial institution’s intention was at the time the property or service was acquired. ...