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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 34-- summary under Imported Taxable Supply Summary Under Tax Topics- Excise Tax Act- Section 217- Imported Taxable Supply failure to self-assess under s. 218 where satisfy s. 186(1) As s. 186(1) only applies for ITC purposes, it does not affect the determination of whether there is an imported taxable supply. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 30.-- summary under Subsection 273(1) Summary Under Tax Topics- Excise Tax Act- Section 273- Subsection 273(1) nominee as JV participant CRA is not revisiting its policy that a nominee generally will not qualify as a participant in a joint venture, and considers the statement in Lau v. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 34-- summary under Subsection 281.1(1) Summary Under Tax Topics- Excise Tax Act- Section 281.1- Subsection 281.1(1) failure to self-assess under s. 218 where satisfy s. 186(1) As s. 186(1) only applies for ITC purposes, it does not affect the determination of whether there is an imported taxable supply. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 4-- summary under Subsection 238(1) Summary Under Tax Topics- Excise Tax Act- Section 238- Subsection 238(1) initial short taxation year In general, where a corporation became a GST/HST registrant on the first day of its fiscal year and its reporting period as established under s. 245(2) is a fiscal year, its first annual GST/HST return is required to be filed within three months after the end of its fiscal year even if its first fiscal year is a short year. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 18. ...

May 2019 CPA Alberta CRA Roundtable, GST Session – Q.6-- summary under Subsection 284.1(3) Summary Under Tax Topics- Excise Tax Act- Section 284.1- Subsection 284.1(3) penalty waived in extraordinary circumstances In commenting on the waiver of penalties under s. 284.1(3), CRA stated: Generally, penalties would be cancelled or waived where they have resulted from an extraordinary circumstance beyond a person’s control, which prevented the person from complying with the reporting requirements in section 273.2 of the ETA. ...

May 2019 CPA Alberta CRA Roundtable, General Session – Q.4-- summary under Subsection 248(7) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(7) CRA treats a mailed or couriered item as having been received by it five days before the delivery date After referring to s. 248(7), the questioner asked when a return is considered delivered to CRA by Canada Post’s Expedited Parcel service. ...

May 2019 CPA Alberta CRA Roundtable, ITA Session – Q.20-- summary under Subsection 70(2) Summary Under Tax Topics- Income Tax Act- Section 70- Subsection 70(2) professionals’ authorizations can continue after a deceased individual’s death Are all authorizations of representatives cancelled when a taxpayer dies? ...

Mandatory disclosure rules – Guidance, 15 August 2024 CRA Webpage-- summary under Confidential Protection Summary Under Tax Topics- Income Tax Act- Section 237.3- Subsection 237.3(1)- Confidential Protection Reportable Transactions Confidential protection “Protection of trade secrets that do not relate to tax does not give rise to a reporting requirement.” ...

Mandatory disclosure rules – Guidance, 15 August 2024 CRA Webpage-- summary under Relevant Financial Statements Summary Under Tax Topics- Income Tax Act- Section 237.5- Subsection 237.5(1)- Relevant Financial Statements Separate reporting by equity-accounting shareholders If the reporting corporation has uncertain tax positions that are reported on relevant financial statements using the equity method, the reporting corporation is required to report RUTTs on Form RC3133. ...