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Rent To Own Agreements

Example 2 Statement of Facts An individual enters into an agreement with a builder to acquire a newly constructed single unit residential complex as follows: Deposit, Jan. 1/93 $5,000 Interest for 12 months @ $500 per month 6,000 Balance Due, Jan. 1/94 119,000 The individual will take possession of the complex on Jan. 1, 1993 with title to be transferred on payment of the balance due. ... The sale occurred on Jan. 1, 1993 when possession under the purchase and sale agreement was given to the individual. GST will be payable on the value of consideration at Jan. 1, 1993, however, the GST New Housing Rebate will not be available before the transfer of title. ...
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Indian Settlement Remission Orders Tax Relief

Indians and Bands on Certain Indian Settlements Remission Order Alberta Cadotte Lake Settlement (Woodland Cree) Fort MacKay Settlement (Fort MacKay) Little Buffalo Settlement (Lubicon Lake) Ontario Kee-Way-Win Settlement (Kee-Way-Win) Savant Lake Settlement (Saugeen Nation) Long Dog Lake Settlement (Wawakapewin) McDowell Lake Settlement (McDowell Lake) Slate Falls Settlement (New Slate Falls) Aroland Settlement (Aroland) Grandmother's Point Settlement (Lansdowne House) Quebec Kanesatake (Oka) Ouje-Bougoumou (Ouje-Bougoumou Eenuch Association and Ouje-Bougoumou Development Corporation) Effective date of order: January 1, 1985 Date order passed: May 14, 1992 Indians and the War Lake First Nation Band on the Ilford Indian Settlement Remission Order Ilford Settlement (War Lake), Manitoba Effective date of order: January 1, 1992 Date order passed: May 12, 1994 Indians and the Webequie Band on the Webequie Indian Settlement Remission Order Webequie Settlement (Webequie), Ontario Effective date of order: January 1, 1992 Date order passed: May 12, 1994 Indians and Bands on Certain Indian Settlements Remission Order (1997) Summer Beaver Settlement (Nibinamik First Nation), Ontario Effective date of order: January 1, 1995 Winneway Settlement (Long Point First Nation), Quebec Effective date of order: January 1, 1996 God's River Settlement (God's River First Nation), Manitoba Effective date of order: January 1, 1993 Date order passed: October 23,..1997 Date modified: 2002-08-13 ...
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Forgiven Debts Considered Bad Debts

GST/HST policy statement P-084R Date of Issue September 2, 1993 Revised March 8, 1999 Subject Forgiven Debts Considered Bad Debts Legislative Reference(s) Subsections 231(1) and 232(2) of the Excise Tax Act (the ETA) National Coding System File Number(s) 11610-4, 11783-2/231(1), 232(2) Effective Data January 1, 1991 for GST; April 1, 1997 for HST Text This policy statement addresses the tax treatment of forgiven debts. ...
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Definition of Cost of Capital Property

GST/HST Policy Statement P-060 Date of Issue May 25, 1993 Subject Definition of cost of capital property Legislative Reference(s) Sections 173 and 204 of the Excise Tax Act National Coding System File Number(s) 11585-0 Effective Date January 1, 1991 Text This statement of interpretive policy discusses the following questions: What is meant by the expression "cost of capital property" for purpose of the GST? ...
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Locality code statistics by source of income all returns 2009 tax year Yukon

Locality code statistics by source of income all returns- 2009 tax year Yukon Locality code statistics by source of income all returns Income code Record type Locality code Total number of returns Employment income # Employment income $ Pension income # Pension income $ Investment income # Investment income $ Self employ. income # Self employ. income $ Other income # Other income $ Tax-exempt income # Tax-exempt income $ Total income $ 1 1 6001003000 1010 740 24847 230 3202 200 963 130 1002 380 2331 220 2275 34619 1 1 6001004000 290 220 8736 80 1262 70 176 40 87 130 795 40 297 11353 1 1 6001006000 360 320 9891 80 1057 70 237 50 262 150 1117 80 528 13092 1 1 6001009990 19310 15800 713426 3450 68912 5810 51576 3430 43747 7330 44248 2200 17932 939871 1 1 6001012000 350 310 9356 60 592 30 110 30 316 140 835 70 495 11713 1 1 6001018000 660 530 19547 170 2904 190 701 120 731 330 2207 120 650 26740 1 1 6001022000 380 310 10958 80 1303 80 301 60 781 190 1320 80 380 15042 1 1 6001029000 1370 1130 38619 220 3421 350 1917 300 3644 670 4477 160 1039 53118 1 1 6001036000 190 110 2898 90 1780 80 525 50 477 70 606 20 186 6472 1 1 6001037000 250 210 5813 30 360 20 19 10 180 80 528 100 774 7674 1 1 6001039000 70 60 1498 20 228 0 0 0 0 20 150 10 61 1993 1 1 6001041000 250 250 6333 40 457 10 77 10 186 100 456 90 382 7891 1 1 6001042000 60 60 2527 10 184 10 5 0 0 30 148 0 0 2873 1 1 6001043000 180 170 5333 30 313 20 21 10 96 80 422 40 206 6390 1 1 6001045000 300 210 9003 70 1551 110 1227 70 929 120 726 30 215 13655 1 1 6001048000 290 220 6536 70 819 60 305 40 279 140 913 70 531 9382 1 1 6001049000 40 30 1106 10 257 10 3 0 0 20 88 0 0 1482 1 2 6001000000 25360 20670 876426 4760 88601 7100 58165 4370 52745 9970 61369 3360 26010 1163357 1 3 6000000000 25360 20670 876426 4760 88601 7100 58165 4370 52745 9970 61369 3360 26010 1163357 Date modified: 2012-10-31 ...
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Locality code statistics by sex and by income range - totals 2009 tax year Yukon

Locality code statistics by sex and by income range- total 2009 tax year Yukon All money figures in thousands of dollars Sex code Record type Locality code Total number taxable returns Total income Income under 1000 Income 1000-2499 Income 2500-4999 Income 5000-7499 Income 7500-9999 Income 10000-12499 Income 12500-14999 Income 15000-17499 Income 17500-19999 Income 20000-24999 Income 25000-29999 Income 30000-34999 Income 35000-39999 Income 40000-49999 Income over 50000 Average income 2 1 6001003000 1010 34619 40 30 30 50 40 30 50 60 50 100 60 80 50 110 240 2 1 6001004000 290 11353 10 10 0 20 0 10 10 10 20 20 20 20 20 30 90 2 1 6001006000 360 13092 10 20 10 20 0 20 20 20 20 30 30 20 20 40 100 2 1 6001009990 19310 939871 470 290 470 540 560 610 660 750 770 1230 1160 1080 1030 1890 7810 2 1 6001012000 350 11713 10 20 10 10 20 10 20 20 20 30 30 20 10 40 90 2 1 6001018000 660 26740 20 0 20 20 20 30 40 30 30 60 40 40 40 50 220 2 1 6001022000 380 15042 10 0 20 20 10 20 20 20 20 40 30 20 20 40 110 2 1 6001029000 1370 53118 30 20 40 30 40 60 40 60 80 130 110 80 90 170 380 2 1 6001036000 190 6472 20 0 0 20 0 20 0 20 10 20 10 10 10 10 50 2 1 6001037000 250 7674 10 0 10 10 10 20 10 20 20 20 20 20 20 20 50 2 1 6001039000 70 1993 0 0 10 0 0 10 0 0 0 10 0 0 10 0 10 2 1 6001041000 250 7891 0 0 20 10 20 20 10 10 20 30 20 10 20 30 50 2 1 6001042000 60 2873 10 0 0 0 0 0 0 10 0 0 10 0 10 0 20 2 1 6001043000 180 6390 0 10 0 10 10 0 0 10 20 10 10 10 0 20 50 2 1 6001045000 300 13655 10 10 0 10 0 20 20 0 10 20 20 20 20 40 110 2 1 6001048000 290 9382 0 20 0 10 20 20 0 10 20 30 20 10 20 40 50 2 1 6001049000 40 1482 0 0 0 0 10 0 0 0 0 0 20 0 0 10 0 2 2 6001000000 25360 1163357 650 430 660 760 780 870 910 1040 1120 1770 1590 1440 1380 2540 9440 2 3 6000000000 25360 1163357 650 430 660 760 780 870 910 1040 1120 1770 1590 1440 1380 2540 9440 45875 Date modified: 2012-10-31 ...
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Locality code statistics all returns filed 2009 tax year Yukon

Locality code statistics all returns filed- 2009 tax year- Yukon Locality code statistics all returns filed Record type Locality code Taxable returns Total income for taxable returns Average income for taxable returns Total tax Total number of returns Total income for all returns Income under 1000 Income 1000-4999 Income 5000-9999 Income 10000-14999 Income 15000-19999 Income 20000-24999 Income 25000-29999 Income 30000-39999 Income 40000-49999 Income over 50000 Average income for all returns filed 1 6001003000 610 29459 3816 1010 34619 40 60 90 80 110 100 60 130 110 240 1 6001004000 190 10071 1443 290 11353 10 10 20 30 30 20 20 30 30 90 1 6001006000 220 11404 1459 360 13092 10 30 20 30 30 30 30 40 40 100 1 6001009990 14060 872173 132421 19310 939871 470 760 1110 1270 1520 1230 1160 2110 1890 7810 1 6001012000 220 10355 1325 350 11713 10 30 30 30 30 30 30 40 40 90 1 6001018000 440 24028 3114 660 26740 20 30 40 60 60 60 40 80 50 220 1 6001022000 260 13524 1909 380 15042 0 20 30 40 40 40 30 40 40 110 1 6001029000 960 48052 6197 1370 53118 30 60 80 110 150 130 110 170 170 380 1 6001036000 120 5535 619 190 6472 20 0 20 20 30 20 10 30 10 50 1 6001037000 130 6082 762 250 7674 0 10 20 30 40 20 20 40 20 50 1 6001039000 40 1677 199 70 1993 0 10 0 10 0 10 0 20 0 10 1 6001041000 140 6352 796 250 7891 0 20 30 30 30 30 20 30 30 50 1 6001042000 50 2835 431 60 2873 10 0 0 0 20 0 0 20 0 20 1 6001043000 110 5692 795 180 6390 0 10 30 0 30 10 10 10 20 50 1 6001045000 220 12714 1702 300 13655 10 10 10 30 20 20 20 30 40 110 1 6001048000 180 7888 944 290 9382 0 20 30 20 30 30 20 40 40 50 1 6001049000 30 1290 171 40 1482 0 0 20 0 0 0 20 0 10 0 2 6001000000 17960 1069129 158102 25360 1163357 650 1090 1540 1780 2150 1770 1590 2820 2540 9440 3 6000000000 17960 1069129 59521 158102 25360 1163357 650 1090 1540 1780 2150 1770 1590 2820 2540 9440 45875 Date modified: 2012-10-31 ...
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Policy statement CPS-013, School councils

Manitoba Subsection 17 (3) of the Public Schools Amendment Act (1993) provides that the minister may establish a local school committee for each school ward, and set the number of members and terms of office. ... Prince Edward Island Section 66 of the School Act (1993) provides that parents may establish school councils for their school. ...
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2001-2002 Annual Report to Parliament

This in turn caused overpayments to a number of provinces totaling $3,376 million in respect of the 1993 to 1999 tax years. ... However, audit level assurance has not been obtained on an amount of $839 million in respect of the 1993 to 1996 tax years. Reliable financial information is not available to quantify overpayments for tax years prior to 1993. ...
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"Registered Plans Directorate Newsletter, no. 91-5 - Transitional Rules and Other Administrative Issues for Pension Plans"

Plan sponsors will have until January 15, 1993 to submit the appropriate amendments. ...

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