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Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Clause 8(b)(i)(A)
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Clause 8(b)(i)(A) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 8- Paragraph 8(b)- Subparagraph 8(b)(i)- Clause 8(b)(i)(A) Example 15 An Ontario company licenses software to a Quebec company for use throughout Canada with the only business address of the recipient received in the ordinary course of business being an address in Quebec, which is the place of supply. ...
Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Section 11
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Section 11 Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 11 Example 33 A registered supplier supplies website access by monthly subscription from its business address in Ontario, giving access and download rights to digitized content, and with no restrictions as to where subscribers may use the website access. ...
Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Subsection 6(1)
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Subsection 6(1) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(1) Whether situs of use is limited is determined by the terms of the supply agreement rather than actual use 14. ... Example 2 The licence of software by an Ontario supplier to an Ontario company provides that it may only be used at the licensee’s Ontario head office – so that under s. 6(1) the place of supply is in Ontario. ...
Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Clause 6(2)(b)(i)(B)
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Clause 6(2)(b)(i)(B) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(b)- Subparagraph 6(2)(b)(i)- Clause 6(2)(b)(i)(B) Primacy generally accorded to the contracting address 50. ...
Administrative Policy summary
Excise and GST/HST News – No. 119, April 2025 -- summary under Subsection 238(1)
Excise and GST/HST News – No. 119, April 2025-- summary under Subsection 238(1) Summary Under Tax Topics- Excise Tax Act- Section 238- Subsection 238(1) electronic filing required other than for SLFIs and charities Mandatory electronic filing For reporting periods that begin after December 31, 2023, all GST/HST registrants, with the exception of charities and selected listed financial institutions, must file their GST/HST returns electronically. ...
Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Clause 6(2)(b)(i)(A)
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Clause 6(2)(b)(i)(A) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(b)- Subparagraph 6(2)(b)(i)- Clause 6(2)(b)(i)(A) Reasonableness of regarding an address as a business address 39. ... [This rule] does not require a supplier to obtain an address of the recipient that the supplier does not already obtain in the ordinary course of its business. … 42. ...
28 May 2025 IFA Roundtable - Written Response
Miscellaneous correspondence
Information about the DST filing has also been available on Canada.ca since early April 2025. ... The CRA will introduce a registration requirement which is projected for late 2025. ... Any amount determined under subsection 80.4(2) is, pursuant to subsections 15(9), 15(1) and 214(3), deemed to be a dividend paid to the relevant non-resident, and thus subject to a 25% withholding tax unless the rate is reduced by a relevant tax treaty. 3 A credit balance refers to a deposit and a debit balance refers to an overdraft. 4 A x B/C– (D – E), where A = $5M, B/C = 1, D = $0M; E = 0M. 5 A – B – C, where A = $5M, B = nil, C = nil 6 A x B/C – (D – E): where A = 10M, B/C = 1, D = $5M, E = $5M 7 A – B – C, where A = $10M, B = nil, C = $5M 8 A – B – C, where A = $10M, B = $5M, C = $5M 9 A – B – C, where A = $10M, B = $5M, C = $3M ...
Technical Interpretation - Internal
17 January 2025 Internal T.I. 2024-1029791I7 F - SSUC - Rémunération de la haute direction / CEWS -
17 January 2025 Internal T.I. 2024-1029791I7 F- SSUC- Rémunération de la haute direction / CEWS- Unedited CRA Tags 125.7(1), 125.7(2), 125.7(14), 125.7(14.1) Principales Questions: Est-ce que la rémunération de la haute direction, au sens de l’alinéa a) de la définition de la « rémunération de la haute direction » au paragraphe 125.7(1), correspond à la somme totale qui est déclarée dans la Déclaration de la rémunération de la haute direction de l’entité pour les membres de la haute direction visés sans ajustement? ... Position Adoptée: Oui / Yes. Raisons: Libellé de la Loi / Wording of the Act. Le 17 janvier 2025 Madame Linda Boulanger Administration centrale XXXXXXXXXX Direction des décisions en impôt Direction du secteur international J-F. ...
Technical Interpretation - External
25 March 2025 External T.I. 2025-1049301E5 - METC - Hyperbaric oxygen chamber & concentrator
25 March 2025 External T.I. 2025-1049301E5- METC- Hyperbaric oxygen chamber & concentrator Unedited CRA Tags Subsection 118.2(2) ITA; Paragraphs 118.2(2)(i) and (k) ITA; Paragraph 118.4(2)(c) ITA Principal Issues: Whether the amounts paid to acquire 1) a portable oxygen concentrator and 2) a hyperbaric oxygen chamber would qualify as eligible medical expenses for the purposes of the medical expense tax credit (METC). ... XXXXXXXXXX 2025-104930 Éloïse Lafortune Viger March 25, 2025 Dear XXXXXXXXXX, Re: Medical Expense Tax Credit – Portable Oxygen Concentrator and Hyperbaric Oxygen Chamber We are writing in response to your letter dated October 16, 2024, inquiring whether the amounts paid to acquire a portable oxygen concentrator and a hard shell hyperbaric oxygen chamber would qualify as eligible medical expenses under subsection 118.2(2) of the Income Tax Act (the “Act”) for the purposes of the medical expense tax credit (“METC”). ...
Ministerial Correspondence
25 February 2025 Ministerial Correspondence 2025-1050141M4 - First Nations organization & its employees
25 February 2025 Ministerial Correspondence 2025-1050141M4- First Nations organization & its employees Unedited CRA Tags 2(1), 81(1)(a) and 149(1) of the Income Tax Act and 2(1) and 87(1)(b) of the Indian Act. ... Legislative Policy and Regulatory Affairs Branch 2025-000523 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable Élisabeth Brière, Minister of National Revenue, has asked me to reply to your correspondence of January 10, 2025, about the taxation of First Nations services organizations, which are operating in urban centres such as Winnipeg, and their employees. ... Sincerely, Soren Halverson Assistant Commissioner Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Prepared by: Phyllis Chiu February 25, 2025 ITRD file # 2025-105014 XXXXXXXXXX ...