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Administrative Policy summary
GST/HST Notice No. 303 - Changes to the Closely-related Test -- summary under Subparagraph 128(1.1)(a)(i)
. … [T]he matters listed in subsection 176(1) of the Canada Business Corporations Act entitling the holders of shares of a class or series to vote separately as a class or series are not considered for purposes of determining whether a person holds qualifying voting control of the corporation. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, GST Q.2 -- summary under Subsection 272.1(2)
. … Partner Inc. may.. claim ITCs in relation to the GST/HST it incurred on the acquisition of the equipment that it used in Partnership A’s commercial activities, provided all the other requirements for claiming ITCs are satisfied. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, GST Q.3 -- summary under Subsection 273(1)
. … [I]t should be clear to the auditor…that the person is a participant in a joint venture either as a result of an investment by the person in the joint venture or by being designated as the operator of the joint venture responsible for managerial or operational control of the joint venture and the person has been designated as the joint venture operator for the joint venture. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, GST Q.5 -- summary under Section 285
. … [E]lement A would be determined after taking into account all adjustments to net tax for the period. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, GST Q.5 -- summary under Subsection 163(2)
. … ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, Q.15 -- summary under Section 67
. … Even though [IT-352R2, paras. 2-8] refers to employee expenses, the same principles would apply in an employee/shareholder situation. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, Q.16 -- summary under Paragraph 5700(n)
. … [T]o the extent that devices are designed exclusively to enable a person with a mobility impairment to operate either a bicycle or tricycle, the amount paid for these modifications could also be eligible medical expenses under paragraph 5700(n)…. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, Q.4 -- summary under Subsection 220(3.1)
. … [Thus] the penalties assessed for tax years prior to 2015 will not be reduced automatically or by making a taxpayer relief request to the CRA. ...
Administrative Policy summary
RC4651 “Guidance on Country-By-Country Reporting in Canada” 23 November 2018 -- summary under Excluded MNE Group
This replaces the 24 March 2017 version of RC4651
. … [W]here the UPE of an MNE group is resident in a jurisdiction other than Canada, provided that jurisdiction has implemented a reporting threshold that is a near equivalent of €750 million in its domestic currency as it was at January 2015, an MNE group that complies with this local threshold will not be subject to the secondary reporting mechanism in Canada. ...
Administrative Policy summary
Excise and GST/HST News - No. 101 March 2017 -- summary under Section 5
. … Supply is of IPP rather than health service [T]he nature of the supply of the right to be called upon is not dependent upon, altered, or extinguished, by a future rendering of health care services by the medical practitioner to the facility’s patients. ...