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GST/HST Ruling
19 November 2020 GST/HST Ruling 209409 - – Tax Status of Financial Planning Services
19 November 2020 GST/HST Ruling 209409- – Tax Status of Financial Planning Services Unedited CRA Tags ETA Part IX, 123(1)(financial service)(l) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... The Company has provided us with a sample […] agreement with the client to perform financial planning services. ... [Hourly] Fees range from […] $[…] to $[…] […]. 6. Clients are under no obligation to follow any recommendation or advice provided by the Company. ...
Current CRA website
Chapter 17 - 8510 – Multi-Employer Plan and Specified Multi-Employer Plan
Chapter 17- 8510 – Multi-Employer Plan and Specified Multi-Employer Plan On this page... 17.1 8510(1) – Definition of a Multi-Employer Plan 17.2 8510(2) – Definition of a Specified Multi-Employer Plan 17.3 8510(3) – Qualification as a Specified Multi-Employer Plan 17.4 8510(4) – Minister's Notice 17.5 8510(5) – Special Rules – MEPs 17.6 8510(6) – Special Rules – SMEPs 17.7 8510(7) – Additional Prescribed Conditions 17.8 8510(8) – Purchase of Additional Benefits 17.9 8510(9) – Special Rules – Member-Funded Pension Plans 17.1 8510(1) – Definition of a Multi-Employer Plan A MEP is an RPP that has a group of participating employers. ... Cross references: Participating employer – 147.1(1) Active member – 8500(1) 17.4 8510(4) – Minister’s Notice Under subsection 8510(4) of the Regulations, the Minister may give notice to a plan administrator that a plan is not a SMEP when: the plan no longer meets the conditions in subsection 8510(3); or a plan administrator requests that a plan not be treated as a SMEP. ... Cross references: Pension contributions deductible – employer contributions – 147.2(1)(c) Multi-employer plan – 8500(1) Permissible contributions – 8502(b)(iii) Permissible benefits – 8502(c) Definition of specified multi-employer plan – 8510(2) Designated laws – 8513 Special rules for designated plans – 8515 Specified individuals – 8515(4) Page details Date modified: 2021-11-17 ...
Current CRA website
Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 4 – Capital cost allowance
Column 8 – Rate (%) In this column, enter the rate for each class of property in Area A. ... She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... Capital cost calculation Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount on line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the amount on line 4 Footnote 1 × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") × ½ = $ Blank space for dollar value Line 6 Capital cost (line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...
GST/HST Interpretation
14 February 2002 GST/HST Interpretation 37502 - Remboursement pour immeubles d'habitation locatifs neufs - Questions du [ ]
Notre réponse aux questions concernant " XXXXX " est annexée. ... La dernière exigence concernant la " durée de la première occupation " est énoncée au sous-alinéa 256.2(1)(a)iii) de la définition " habitation admissible ". ... Circonstances particulières: Le paragraphe 256.2(8) prescrit une alternative pour répondre aux exigences relatives à la " durée de la première occupation ". ...
GST/HST Ruling
2 February 2021 GST/HST Ruling 198799 - […] Request to be Determined a Band-Empowered Entity
Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 198799 Business Number: […] Attention: […] February 2, 2021 Dear [Client]: Subject: GST/HST RULING […] Request to be Determined a Band-Empowered Entity Thank you for your fax of April 15, 2019, concerning the application of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to […] ([…] [the Trust]). ... STATEMENT OF FACTS Based on your correspondence, our telephone conversations, and […], we understand the facts as follows: 1. ... [The Trust] was established as a trust in [yyyy]. 4. […]. 5. […]. 6. There are […] trustees on the board of trustees that […]. 7. ...
Archived CRA website
ARCHIVED — T541 Forward Averaging Tax Calculations - Deceased Individuals
ARCHIVED — T541 Forward Averaging Tax Calculations- Deceased Individuals Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 1997 – Standard print PDF (t541-97e.pdf) 1996 – Standard print PDF (t541-96e.pdf) 1995 – Standard print PDF (t541-95e.pdf) 1994 – Standard print PDF (t541-94e.pdf) 1993 – Standard print PDF (t541-93e.pdf) 1992 – Standard print PDF (t541-92e.pdf) 1991 – Standard print PDF (t541-91e.pdf) 1990 – Standard print PDF (t541-90e.pdf) 1989 – Standard print PDF (t541-89e.pdf) 1988 – Standard print PDF (t541-88e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
Completing an Excise Duty Return – Tobacco Dealer
Box 3 – Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...
Current CRA website
Examples – Tax payable on excess TFSA amount
This amount was calculated as 1% of the highest excess TFSA amount per month from October to December ($2,100 × 1% × 3 months = $63). ... As of that date, his total contributions in 2024 were $9,200 ($5,000 + $1,500 + $2,700). ... Tax of 1% per month on the excess amount was $28 ($1,900 × 1% × 2 months). ...
Technical Interpretation - External
5 March 2015 External T.I. 2014-0553241E5 F - Bornes de recharge avantage imposable
Sauf indication contraire, tous les renvois législatifs sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ... Savage (footnote 1), la Cour suprême du Canada a statué que l'alinéa 6(1)a) avait « un sens très large » et qu'il s'appliquait à toute « acquisition importante qui confère au contribuable un avantage économique ». ... Dans ces circonstances, nous sommes prêts à accepter que cet avantage soit traité de la même façon que celui sur les aires de stationnement sans places garanties, c'est-à-dire sur la base du « premier arrivé, premier servi ». ...
GST/HST Ruling
13 September 2011 GST/HST Ruling 102589 - GST/HST RULING - [...] [Eligibility to claim the 83% Public Service Body Rebate as a facility operator]
This legislation authorizes the funding of [...], group homes, [...] and [...] for people with developmental disabilities [...]. 3. ... [Legislation A] defines [...]. Section [...] of [Legislation B] describes a developmental disability as follows: [...] 6. ... A [...] is defined in section [...] of [Legislation B] as [...] 11. The methods of funding services and supports for persons with developmental disabilities are set out in sections [...] to [...] of [Legislation B] as follows: [...] 12. ...