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GST111 Financial Institution GST/HST Annual Information Return-- summary under Subsection 273.2(3) Summary Under Tax Topics- Excise Tax Act- Section 273.2- Subsection 273.2(3) Not to be used in lieu of RC7291 Do not use this form if you are a … SLFI … that is a registrant for QST purposes. Guidance Guide RC4419 … provides definitions … and line-by-line instructions …. ...

This requirement … is outlined in … “Protocole D’entente” signed August 30, 1990 between the CRA and RQ. … [S]ection 4.1 … states: Canada and Quebec recognize that, with respect to the transfer to Quebec of administrative responsibilities of the GST, they will continue to assume their duties under the Official Languages Act and the Charter of the French Language respectively, with respect to communications with the public, including corporations and the services provided to them. … [S]ection 4.2 … states: … Quebec declares that, subject to the provisions of the Charter of the French Language, it will communicate with taxpayers in the administration of the GST, either orally or in writing, in English or French, to the same extent that such taxpayers may communicate with or receive services from Canada in those languages in accordance with the Official Languages Act. ...

. … … Rosenberg … addresses the binding nature of an agreement reached between the CRA and a taxpayer provided that neither party breaks their commitment to the agreement, and provided that the fact pattern relied upon in reaching the agreement does not change. Binding audit agreement requires full disclosure and waiver For the audit agreement to be binding, the taxpayer must: disclose all material facts in elections, returns, applications, and other submissions as applicable, related to the issue(s) dealt within the audit agreement; waive their right to object to the assessment of the issue(s) and provide a signed copy of the Waiver of Objection Rights to the CRA; and in some instances, agree to pay the resulting taxes, penalties and interest owing as a result of the agreed upon assessment within the timeframes specified in the audit agreement. … The waiver is a statement voluntarily signed by a taxpayer, or an authorized representative, to the effect that the taxpayer gives up both the right to object to, and to appeal, one or more issues identified in the audit agreement and set out in the waiver. ... Waiver signifies that no further recourse The waiver must contain statements to the effect that:… the impact of … subsection 165(1.2) of the ITA or subsection 301(1.6) of the ETA … have been explained and are understood to mean that no further recourse to any authority with respect to the assessment by the CRA of the waived issues is available upon signing the waiver. ...

. … … Rosenberg … addresses the binding nature of an agreement reached between the CRA and a taxpayer provided that neither party breaks their commitment to the agreement, and provided that the fact pattern relied upon in reaching the agreement does not change. Binding audit agreement requires full disclosure and waiver For the audit agreement to be binding, the taxpayer must: disclose all material facts in elections, returns, applications, and other submissions as applicable, related to the issue(s) dealt within the audit agreement; waive their right to object to the assessment of the issue(s) and provide a signed copy of the Waiver of Objection Rights to the CRA; and in some instances, agree to pay the resulting taxes, penalties and interest owing as a result of the agreed upon assessment within the timeframes specified in the audit agreement. … The waiver is a statement voluntarily signed by a taxpayer, or an authorized representative, to the effect that the taxpayer gives up both the right to object to, and to appeal, one or more issues identified in the audit agreement and set out in the waiver. ... Waiver signifies that no further recourse The waiver must contain statements to the effect that:… the impact of … subsection 165(1.2) of the ITA or subsection 301(1.6) of the ETA … have been explained and are understood to mean that no further recourse to any authority with respect to the assessment by the CRA of the waived issues is available upon signing the waiver. ...

Underused Housing Tax Notice UHTN13 Exemptions for New Residential Properties February 2023-- summary under Paragraph 6(7)(k) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 6- Subsection 6(7)- Paragraph 6(7)(k) Application of GST/HST guidelines on meaning of “substantial completion” What is substantial completion … The … CRA … has guidelines and criteria under the goods and services tax/harmonized sales tax (GST/HST) to determine when construction is substantially completed. ...

. … [A] complete list of these group members must be attached to the joint election. … … This election … and the list, must be made and retained with the eligible employer's other books and records …. ...

Your taxable revenues and expenses are as follows: Taxable revenues: Gallery admissions $20,000 Sales from gift shop $5,000 Total $25,000 GST collected ($25,000 × 5%) $1,250 Taxable purchases: Contracted services (maintenance) $3,000 Utilities $1,500 Ventilation system $9,200 Computer equipment $2,000 Gift shop inventory purchases $2,500 Catering services for fundraising dinner $3,500 Total $21,700 GST paid on purchases ($21,700 × 5%) $1,085 Net tax calculation Step 1 Enter $750 on line 105 of your GST/HST return (60% of the $1,250 GST collected). ... ITC 5% × ($9,200 + $2,000) = $560 Step 3 The amount you calculate in Step 1 less the amount you calculated in Step 2 equals your net tax before any rebates. Net tax $750 – $560 = $190 Enter this amount on line 109. You would also be entitled to claim a PSB rebate of the remaining GST/HST paid. ...

The gymnasium becomes a place of amusement during the exhibition as defined in the first category (“any … place … which is staged or held any … artistic … exhibition”). ... The church building is a place of amusement during the concert… (“any … place … at or in any part of which is staged or held any … musical or other performance, …”). ... The skating rink is a place of amusement… (“any place … the purpose of which is to provide any type of amusement or recreation”). …[]As] one of the admission prices is more than $1…all the supplies of admissions, regardless of price, are subject to GST/HST. ...

P-208R "Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act)" 23 March 2005-- summary under Permanent Establishment Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Permanent Establishment Meaning of fixed place of business …The fact that space at the disposal of a particular person is at the place of business of another person does not preclude the possibility that that space may be considered to be a place of business of the particular person … [f]or instance … space at the disposal of a non-resident at its client’s premises that is necessary for the non-resident to perform the service that it has agreed to supply to the client in the ordinary course of its business. … Space at the disposal of a person can also exist at the location of equipment or machinery that is at the disposal of the person. … The place of business must be “fixed” in that it must be established at a particular location with a certain degree of continuity and permanency. … [I]t is not necessary that the equipment be affixed to real property to be considered fixed. Rather, the equipment must merely remain at the place of business for a sufficient period of time to be considered fixed. … There must be control at the place of business. … Control can … exist at a place of business where employees are not required to be present in order for important operational decisions to be made, such as … where operational activities … are carried out through automated equipment at the disposal of the business. … The presence of personnel … is not required … if no personnel are required at that location to operate the equipment …. ... There must be a large degree of involvement through the fixed place of business in making or facilitating supplies by the person. … The presence of any of these factors is usually enough to indicate that supplies are being made through a fixed place of business: there is authority at the fixed place of business to enter into contracts or accept purchase orders for the provision of supplies to other persons and that authority is regularly exercised; the tangible personal property that is being supplied is physically manufactured or produced at the fixed place of business; if the supply is a service, the service is performed at the fixed place of business; or, the service of maintaining equipment supplied by the non-resident person, is performed at the fixed place of business (e.g., an authorized factory repair outlet). … A fixed place of business of a particular person that is used solely for the purpose of carrying on activities that are of a preparatory or auxiliary nature in relation to the particular overall business activity of the person does not constitute a fixed place of business of the person through which the person makes supplies. ...

Statement by the Minister of National Revenue and Minister of Finance on the Government’s Commitment to Clarifying the Rules Governing the Political Activities of Charities 15 August 2018 Press Release-- summary under Subsection 149.1(6.2) Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(6.2) … Canada Without Poverty … [contains] significant errors of law and … will be appeal[ed] … to address the uncertainty created by it, and to seek clarification on important issues of constitutional and charity law. … [O]ur Government intends to amend the Income Tax Act to implement changes consistent with recommendation no. 3 of the Report of the Consultation Panel on the Political Activities of Charities. ...