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Registration of a Partner
On January 1, 1993 A Co., a corporation, acquired an interest in a partnership, XYZ Firm. 2. ... That A Co. will be eligible to claim ITCs in respect of property and services acquired or imported between January 1, 1993 and April 23, 1996, for consumption, use or supply in the course of the commercial activities of XYZ Firm. ... A Co. will be eligible to claim ITCs for reporting periods that began on or after January 1, 1993, subject to the statutory time limitations under subsection 225(4) of the Excise Tax Act. ...
Current CRA website
Remote Work Site
GST/HST Policy Statement P-090 Date of Issue May 25, 1993 Subject Remote work site. ... In February 1993, gold is discovered in Greenock and the town grows to a population of 6,700 people within a two month period. ... Ruling Requested If Wichita is no longer considered a remote work site in 1993, is the election made in 1992 still valid? ...
Current CRA website
Seizures and Repossessions
GST/HST policy statement P-102 DATE OF ISSUE November 11, 1993 SUBJECT Seizures and repossessions. ... Section 183 would apply when the property manager is appointed prior to 1993. ... Therefore, seizure and repossession has occurred Section 183 would apply when the property manager is appointed prior to 1993. ...
Current CRA website
Modifying the Length of Fiscal Months in a Quarter
Modifying the Length of Fiscal Months in a Quarter From: Canada Revenue Agency GST/HST Policy Statement P-008 Date of Issue July 3, 1992 Subject Modifying the Length of Fiscal Months in a Quarter Legislative Reference (s) Section 243 of the Excise Tax Act and an amendment thereto as a result of Bill C-112 as table in the House of Commons on February 11, 1993. National Coding System File Number(s) NA Effective Date December 17, 1990 As a result of Bill C-112 as tabled in the House of Commons February 11, 1993, registrants will be permitted to have one fiscal month longer than 35 days in a quarter on application to, and approval from, the Minister. ...
Current CRA website
ETSL29A Notice: Questions and Answers - Periodicals - Split-Run Editions
A6 Magazines that are otherwise subject to the tax will have the same number of split run-editions per year exempted from the tax that it published in Canada during the 12-month period ending March 26, 1993. For example, a periodical that now has a distribution of 12 split-run editions per year but had only nine such editions in the 12 months prior to March 26, 1993, is liable for the excise tax on three of its current split-run editions. ...
Current CRA website
Case law
The Queen, [1993] 93 D.T.C. 5266 Fuaran Foundation v. Canada (Customs and Revenue Agency) (2004 FCA 181), 2004-05-04 Guaranty Trust Co. of Canada v. ... M.N.R., (1992) [1993] 1 F.C. null Toronto Volgograd Committee v. Minister of National Revenue, [1988] 3 F.C. 251 Travel Just v. ...
Current CRA website
Tables of Alcoholometry
They are constructed with systematic increments of density in 0.2kg/m3 steps, and the values indicated have been calculated for individual steps corresponding to the entire sequence of hydrometer readings occurring at 0.5% temperature increments ranging from-20 C to +40 C. 1993, Canadian Alcoholometric Obscuration Equivalent Tables- The tables provide users in the distilling industry with a simple method of determining the true alcoholic strength of obscured spirits at 20 C. 1996, Canadian Alcoholometric Laboratory Table- This table provides persons using pycnometers or digital density meters an accurate and simple correlation between the density-in-air of a water-ethanol mixture at 20 C to its corresponding strength expressed in percentage by volume at 20 C, and in percentage by mass. ...
Current CRA website
Tables of Alcoholometry
They are constructed with systematic increments of density in 0.2kg/m3 steps, and the values indicated have been calculated for individual steps corresponding to the entire sequence of hydrometer readings occurring at 0.5% temperature increments ranging from-20 C to +40 C. 1993, Canadian Alcoholometric Obscuration Equivalent Tables- The tables provide users in the distilling industry with a simple method of determining the true alcoholic strength of obscured spirits at 20 C. 1996, Canadian Alcoholometric Laboratory Table- This table provides persons using pycnometers or digital density meters an accurate and simple correlation between the density-in-air of a water-ethanol mixture at 20 C to its corresponding strength expressed in percentage by volume at 20 C, and in percentage by mass. ...
Current CRA website
Remote Work Site
GST/HST Policy Statement P-090 Date of Issue May 25, 1993 Subject Remote work site. ... In February 1993, gold is discovered in Greenock and the town grows to a population of 6,700 people within a two month period. ... Ruling Requested If Wichita is no longer considered a remote work site in 1993, is the election made in 1992 still valid? ...
Current CRA website
ETSL29 - Notice to all Magazine Publishers and Distributors Periodicals - Split-run Editions
A magazine has the same number of "split-run" editions per year exempted from the tax that it published in Canada in the 12 month period ending on March 26, 1993. ...