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Revenu Quebec "Place of Supply"-- summary under Subsection 6(1) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(1) The place of supply determines whether the HST or the GST and QST apply....For more information on the application of the GST/HST, 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, published by the Canada Revenue Agency. ...

This is reinforced in Coopers & Lybrand Ltd. v Bank of Montreal [1993] G.S.T.C. 36…at paragraph 38: …The assessment itself, does nothing other than provide information to the debtor. ...

Whether the Court’s decision in Medallion … would apply to another situation would require examination of all the relevant facts and documents. ...

Underused Housing Tax Notice UHTN2 Calculating the Underused Housing Tax Payable January 2023-- summary under Taxable Value Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 2- Taxable Value Assessed value should be used if higher than value to which property tax is applied Assessed value established by an authority … A property assessment notice (or similar document) and a property tax bill are generally two separate and distinct documents. ...

Bulletin B-095 June 2011 "The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)"-- summary under Specified Arm's Length Supply Summary Under Tax Topics- Excise Tax Act- Section 217- Specified Arm's Length Supply Example of specified non-arm’s length supply Qualifying consideration- Permitted deduction … For example, a qualifying taxpayer that is a non-resident FI incurred an expense for an insurance premium for property outside Canada used in part in respect of its Canadian branch. ...

T4068(E) Guide for the Partnership Information Return (T5013 Forms)-- summary under Subsection 96(4) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(4) Filing deadline for tiered partnerships references the “end” members Chapter 4 – Due dates Annual return The due date for filing an annual return (including distributing the T5013 slips) depends on the type of partners, including end members of a tiered partnership. ...

You provide the right to use goods with the right to use real property and the following criteria are met:  the term of the right to use the real property is 7 days or less  there is no separate charge for the right to use the goods  the total amount your customer pays for the right to use the real property is the same as, or only marginally different from, the total amount your customer would have paid if they had not received the right to use the goods 2. You provide the right to use goods with a non-taxable service and the following criteria are met:  the main purpose of the contract with your customer is the non-taxable service and not the right to use the goods  there is no separate charge for the right to use the goods and they are included as part of the service  the total amount your customer pays for the service is the same as, or only marginally different from, the total amount your customer would have paid if they had not received the right to use the goods ...

. … Time of filing A return or rebate application sent by first class mail or its equivalent is deemed by subsection 334(1) of the Act to have been received, and therefore filed, on the day it was mailed. ...

The CRA has defined primarily to mean more than 50%. 7. … The following factors … may be used to determine whether a premises is an establishment of a supplier: who has authority over making operational decisions in the establishment who has control of day-to-day operations of the establishment who has presence in the establishment the types of activities and routine carried on in the establishment … Example 3: attendance of such an individual at a day program of ABC … In addition to rendering care and supervision at its establishment Monday to Friday from 9 am to 3 pm, ABC includes day trips twice weekly to places such as museums, bowling alleys, and movie theatres. Since the service of providing care and supervision is rendered principally at ABC’s establishment, the supply made by ABC is an exempt supply under section 3 …. ... Throughout the day, healthy snacks are offered to the individuals at no extra cost. … The provision of care and supervision is the dominant element of the supply … [and] the transaction … constitutes a single supply of a service. ...

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