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This bulletin discusses the tax treatment of transactions in commodity futures, debt obligation futures (for example, GNMA 8 % Futures) and actual commodities for which a futures market exists. ...

(any place that is not an Indian reserve Footnote 6) Indians on presentation of a Certificate of Indian Status Card Footnote 7 Tax relieved Footnote 8 5% FNT Footnote 9 /FNGST 12% HST Footnote 10 Citizens of a self-governing First Nation that no longer have tax relief Footnote 11 12% HST 12% HST Footnote 12 12 % HST Footnote 13 Footnotes Footnote 1 The CRA recognizes that many First Nations people in Canada prefer not to describe themselves as Indians. ...

The amount of land that is reasonably necessary for the use and enjoyment of the building as a place of residence is discussed in Policy Statement P-069 entitled " Land allowance for Residential Complex". ...

Basically, registrants indicate on their invoices that tax at the rate of 7 % was charged on the sale of listed products. ...

In this case, Form RC4616 must be filed (that is, received by the CRA) on or before April 30, 2016 – the due date of the return for Corporation X. 3. ...

DATE OF ISSUE May 18, 1999 SUBJECT Definition of "Vocational School" in Section 1 of Part III of Schedule V to The Excise Tax Act (ETA) LEGISLATIVE REFERENCE(S) Section 1 of Part III of Schedule V to the ETA NATIONAL CODING SYSTEM FILE NUMBER(s) 11915-1 & 11915-7-2 EFFECTIVE DATE Effective for supplies made after 1996 TEXT Issue and Decision This Policy Statement sets out the Department's position for identifying whether an organization qualifies as a vocational school for purposes of the ETA. ...

NATIONAL CODING SYSTEM FILE NUMBER(S) 11585-0, 11585-35, 11783-2 / ss.183(3), 183(10) EFFECTIVE DATE 183(3)- Supplies made after 1992 183(10)- Supplies made after April 23, 1996 and supplies made on or before April 23, 1996 unless no amount was charged or collected as tax or before April 23,1996, the Minister received an application under subsection 261(1) for a rebate of that amount. ...

Please send your comments and suggestions to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Report a problem or mistake on this page Thank you for your help! ...

Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Report a problem or mistake on this page Thank you for your help! ...

., Eastern time on Saturdays By mail You can write to the International Tax Services Office at the following address: International Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Your opinion counts If you have comments or suggestions that could help us improve our publications, send them to: Taxpayer Services Directorate Canada Revenue Agency 395 Terminal Avenue Ottawa ON K1A 0S5 CANADA Previous page | Table of contents Report a problem or mistake on this page Thank you for your help! ...