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GST/HST Ruling
20 June 2024 GST/HST Ruling 193029 - – […][Goods] and delivery services provided through […][the Platform]
STATEMENT OF FACTS We understand the following: 1. […] [The] ([…][merchant]) is operating […] in […][Canada]. 2. ... The relevant provisions of […][the Merchant Agreement] between [the] [merchant] and [the Platform] dated [mm/dd/yyyy] include: […]: […][The agreement is between the merchant and the Platform] […] […]: […][The merchant makes goods available on the Platform] […]: […][The Platform provides the merchant with access to delivery drivers and various services related to the merchant’s sale and delivery of goods. ... Finally, for use of its services, [the Platform] charges a service fee to the [merchant] […]. ...
Old website (cra-arc.gc.ca)
Capital Gains – 2016
Abbreviations – The following is a list of some of the abbreviations that we use in this guide: ABIL – Allowable business investment loss ACB – Adjusted cost base CCA – Capital cost allowance CNIL – Cumulative net investment loss FMV – Fair market value LPP – Listed personal property RFL – Restricted farm loss UCC – Undepreciated capital cost Adjusted cost base (ACB) – usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Calculation of recapture or terminal loss based on three different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2011-2015 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2016 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2016: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ...
Scraped CRA Website
Capital Gains – 2016
Abbreviations – The following is a list of some of the abbreviations that we use in this guide: ABIL – Allowable business investment loss ACB – Adjusted cost base CCA – Capital cost allowance CNIL – Cumulative net investment loss FMV – Fair market value LPP – Listed personal property RFL – Restricted farm loss UCC – Undepreciated capital cost Adjusted cost base (ACB) – usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Calculation of recapture or terminal loss based on three different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2011-2015 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2016 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2016: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ...
Ruling
2006 Ruling 2004-0106101R3 - Class of German Arrangement & Treaty Benefits
The capital investment company is given the power in its own name to dispose of the assets of the investment fund in accordance with the terms of the KAGG and the relevant contract with the investors. (§ 6(1) and, with respect to real estate investment funds, § 30) 17. ... In general, claims against the capital investment company may not be set off against claims of a fund. (§ 6(3)) 18. ... The value of assets is to be determined by the custodian bank in accordance with the provisions of the KAAG. (§ 21) 20. ...
Old website (cra-arc.gc.ca)
Examples – Tax payable on non-resident contributions
Examples – Tax payable on non-resident contributions Example 1 Gemma is a 41-year-old Canadian resident. ... Since the tax is equal to 1% per month of the amount of non-resident contributions, the tax on her non-resident contributions was $150 ($2,500 × 1% × the 6 months from July to December 2013). ... Accordingly, Hassan had to pay $120 in tax based on his non-resident contribution ($3,000 × 1% × 4 months). ...
Current CRA website
Examples – Tax payable on non-resident contributions
Examples – Tax payable on non-resident contributions Example 1 Gemma is 41 years of age and a Canadian resident. ... Since the tax is equal to 1% per month, the tax on her non-resident contributions was $150 ($2,500 × 1% × the 6 months from July to December 2020). ... Accordingly, Hassan had to pay $120 in tax based on his non-resident contribution ($3,000 × 1% × 4 months). ...
Conference
5 May 1992 Roundtable, 9213520 F - Capital Gains Exemption & GAAR
5 May 1992 Roundtable, 9213520 F- Capital Gains Exemption & GAAR Unedited CRA Tags 73(3), 73(4), 75.1(1), 110.6(1) qualified farm property, 245(2) Glen Thornley 957-2101 May 5, 1992 Draft 1992 VANCOUVER ROUND TABLE Question 15 We refer to Question 43 of the 1989 Round Table from the Annual Conference. ...
Current CRA website
Completing an Excise Duty Return – Wine Licensee
Line 10 – Amount due Enter the amount from line 9. Line 11 – Payment / Credit due Enter the amount from line 10. ... Line D – Inventory adjustment (+ or −) For each column, enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D For each column, 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. ...
GST/HST Ruling
11 August 2011 GST/HST Ruling 127020 - Application of GST/HST to [...] membership cards granting access to a social networking website
Statement of Facts From your letter and from subsequent telephone conversations, we understand the following: 1. [...] (the "Supplier") sells memberships for specified time periods that grant full access to a social networking website [...] called [ABC] (the "Website"); 2. ... Membership Cards are produced with a face value of either $[...], $ [...] or $[...], and may be redeemed for a [...] ...
Current CRA website
Completing an Excise Duty Return – Spirits Licensee
Line 10 – Amount due Enter the amount from line 9. Line 11 – Payment / credit due Enter the amount from line 10. ... 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. ...