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If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Transitional rules – HST at 15% The HST at 15% applies to a taxable sale of non-residential real property in New Brunswick or Newfoundland and Labrador if ownership and possession of the property transfer to the purchaser after June 2016. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 298, New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick, or GST/HST NOTICE 299, Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador. ...

Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods) Amendments 1 (1) Section 8901.2 of the Income Tax Regulations is amended by adding the following before subsection (1): Definitions (0.1) The following definitions apply in this section. partial public health restriction means a public health restriction as defined in subsection 125.7(1) of the Act if paragraphs (f) to (h) of that definition were replaced by the following: (f) as a result of the order or decision, some or all of the activities of the eligible entity — or the specified tenant — at, or in connection with, the qualifying property (that it is reasonable to expect the eligible entity — or the specified tenant — would, absent the order or decision, otherwise have engaged in) are required to be reduced by means of capacity or similar restrictions by not less than 50% (referred to in this subsection as the “limited activities”); and (g) the limited activities are required to be limited for a period of at least one week. (restrictions sanitaires partielles) qualifying partial public health restriction, of an eligible entity for a qualifying period, means that (a) one or more qualifying properties of the eligible entity — or of one or more specified tenants (within the meaning of the definition public health restriction) of the eligible entity — is subject to a partial public health restriction for at least seven days in the qualifying period; and (b) it is reasonable to conclude that at least approximately 50% of the qualifying revenues of the eligible entity — together with the qualifying revenues of any specified tenants of the eligible entity — for the prior reference period were derived from the limited activities. ... Fall of 2021 — New subsidy programs On October 21, 2021, the Government announced new wage and rent subsidy programs beginning October 24, 2021, under three main themes. ...

Table 1 – Net excise duty assessed on spirits for fiscal years 2018-2019 and 2019-2020 Table 2 – Net excise duty assessed on wine for fiscal years 2018-2019 and 2019-2020 Table 3 – Net excise duty assessed on beer for fiscal years 2018-2019 and 2019-2020 Table 4 – Net excise duty assessed on cannabis for fiscal years 2018-2019 and 2019-2020 Tables in CSV format Please refer to the explanatory notes about these tables. ... A hyphen [-] indicates that the information has been suppressed for confidentiality purposes. ...

Table 1 – Net excise duty assessed on spirits for fiscal year 2020-2021 Table 2 – Net excise duty assessed on wine for fiscal year 2020-2021 Table 3 – Net excise duty assessed on beer for fiscal year 2020-2021 Table 4 – Net excise duty assessed on cannabis for fiscal year 2020-2021 Tables in CSV format Please refer to the explanatory notes about these tables. ... A hyphen [-] indicates that the information has been suppressed for confidentiality purposes. ...

Table 1 – Net excise duty assessed on spirits for fiscal year 2021-2022 Table 2 – Net excise duty assessed on wine for fiscal year 2021-2022 Table 3 – Net excise duty assessed on beer for fiscal year 2021-2022 Table 4 – Net excise duty assessed on cannabis for fiscal year 2021-2022 Tables in CSV format Please refer to the explanatory notes about these tables. ... Table 2 – Net excise duty assessed on wine for fiscal year 2021-2022 Notes: All amounts are rounded to the nearest thousand. ... Table 3 – Net excise duty assessed on beer for fiscal year 2021-2022 Notes: All amounts are rounded to the nearest thousand. ...

Examples – Employees of transit companies Example 1 – Non-taxable benefit You are a bus driver for the Toronto Transit Co. and your employer provides you with a free transit pass that only you can use. ... The taxable benefit to be included in your income is $150 ($10 × 15 passes). ... Example 4 – Taxable benefit You are a mechanic for the transit authority in Halifax. ...

After you send Form T2201 – Step by step process Step 1 – Form T2201 is received at CRA The CRA receives the fully completed and signed Form T2201, Disability Tax Credit Certificate. ... Step 3 – CRA’s decision We will send you a notice of determination to inform you of our decision. ... Step 4 – Claim the disability amount The notice of determination provides instructions about which year(s) you can claim the disability amount on your income tax and benefit return. ...

Box 15 – Survivor benefit The CPP or QPP may pay you a monthly pension if you are the surviving spouse or common-law partner of a person who contributed to CPP or QPP. ... Box 17 – Child benefit This amount is already included in box 20 of your T4A(P) slip. ... Box 18 – Death benefit This amount is already included in box 20 of your T4A(P) slip. ...

Examples – Remitting the GST/HST The following examples will help you apply the rules for remitting the GST/HST on employee benefits. ... Example 3 – Long-service award You bought a watch for $560 (including the GST/HST and PST) for your employee to mark the employee's 25 years of service. ... Example 4 – Special clothing You provided safety footwear designed to protect your employee from hazards associated with their employment. ...

Information for Canadian Small Businesses: Online services – For more information On this page… Online services My Account Handling business taxes online Receiving your CRA mail online Authorizing the withdrawal of a pre-determined amount from your bank account MyCRA – Mobile app Electronic payments For more information What if you need help? ... Step 1 – Talk to us first If you are not satisfied with the service you received, you can file a service complaint. ... Step 2 – Contact the CRA Service Complaints Program The CRA Service Complaints Program is for individuals and businesses. ...