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They are individually packaged and can be sold individually or in a box of [#]. CRA stated: When tobacco twists are imported but before they can be released into the duty paid market, The Act states they must be packaged in a package with prescribed information on it and be stamped. … If marketed as a single twist then the prescribed package as defined by the Stamping and Marking Regulations of Excise Act, 2001 would be the package containing the single twist. If marketed in the box of [#], the box would be the prescribed package as defined by the Regulations. ...

. … If an attempt is made to remedy the [described] situation by obtaining an amended invoice in compliance with the disclosure requirements, then the CRA will accept the amended invoice as supporting documentation. With respect to the letter from the supplier … [p]aragraph (h) … includes “any other document validly issued or signed by a registrant in respect of a supply made by the registrant on which GST/HST is paid or payable”. ...

. … Consumers usually consume food and beverages to sustain or maintain life, to allay hunger or thirst, or for enjoyment rather than for therapeutic or preventative effects …. ... Products commonly referred to as dietary supplements are not considered to be basic groceries and are not within the scope of section 1 of Part III of Schedule VI. … T]he Product on its own is not a beverage, but rather is taken with water to allow for the ingestion of the Product. ...

. … As a result, if, for example, an insurer issues a new home warranty insurance policy to an individual who is buying the new home for his or her place of residence, the fee paid for the new home warranty by the home buyer would be consideration for a taxable supply. Limited circumstances where new home warranty is exempt There are certain situations where a new home warranty issued by an insurer as a policy or contract of insurance will be included in the definition of insurance policy …: where it is issued to a person who is buying the new home to resell it; and where it is issued to a person who is not buying a new home from a builder, but who is acquiring services of constructing a new home on land owned by the person. Uncategorical taxability of new home warranties issued by non-insurers Where a new home warranty is issued by a person other than an insurer it will, regardless of who it is issued to, not be included in the definition of insurance policy …. ...

Excise and GST/HST News, No. 104, July 2018-- summary under Subsection 154(2) Summary Under Tax Topics- Excise Tax Act- Section 154- Subsection 154(2) GST on B.C. sales tax applicable to sales of expensive autos New higher tax on expensive autos Effective April 1, 2018, the [B.C.] provincial sales tax rate on sales of passenger vehicles with a purchase price of $125,000 to $149,999 has increased to 15% … [and] with a purchase price of $150,000 or more has increased to 20%. No exclusion under Regs. of high-rate taxes … With respect to the provincial levies imposed under an Act set out in subsection 2(1) of the Regulations, any provincial levy which exceeds the specified tax rate for a province is not prescribed for purposes of section 154, and therefore is included in the value of the consideration for the related supply of property or services on which the GST/HST is calculated. For purposes of section 154 and the Regulations, the specified tax rate in B.C. is 12%. … [T]he new proposed provincial sales tax rates of 15% and 20% on new and used passenger vehicles with a purchase price of $125,000 or more exceeds the 12% specified tax rate for B.C. set out in the Regulations. ...

CRA responded: As described in … 4-5-3 … an “emergency” is an unforeseen event or combination of events that calls for immediate action. ... Whether a particular repair service referred to as a “bad order” would qualify as an emergency repair service for purposes of section 6.1 of Part V of Schedule VI … would depend on the facts of each situation. ...

Will CRA apply the FCA’s decision to all similar situations – and can a single supply be broken down into “inherently distinct” parts for other purposes? ... We note that the end result of the FCA decision is generally consistent with the CRA’s position … B-103 … regarding the application of the place of supply rules in section 142 to services in relation to real property, pursuant to which only the proportion of the service that relates to the real property that is situated in Canada is considered to be made in Canada and subject to GST/HST. ...

CRA responded: [A]s noted in … IT-529 … “[I]n order for a health care spending account to qualify as a plan of insurance, there must be a reasonable element of risk. ... In a situation where a corporation provides a self-insured HCSA for its only employee who is also its sole shareholder (sole employee-shareholder), it is likely that the sole employee-shareholder would be reimbursed for the full amount allocated to him or her annually. … ...

After noting that it had “resolved a file regarding a hybrid mismatch arrangement involving the deduction of non-arm’s length interest in a series of transactions that included a forward subscription agreement (outlined in the diagram …) on the basis that paragraphs 247(2)(b) and (d) … and transfer pricing penalties applied,” CRA stated: It is the CRA’s general view that such transactions are undertaken primarily to obtain a tax benefit and that they would not be undertaken by parties dealing at arm’s length. When the CRA finds transactions similar to the example …, the Transfer Pricing Review Committee will be consulted regarding the application of paragraphs 247(2)(b) and (d). ...

CRA responded: (a) …[T] he amount of effort or documentation required to undertake in obtaining security from a tax debtor, pursuant to subsection 314(2) of the ETA, is not usually a relevant factor in determining if the security is satisfactory …. (b) (i) The amount of security should be equivalent to the tax assessment amount (tax, interest, and penalties). … (ii) The satisfactory form of security should consist of negotiable security that has the following hallmarks: (A) liquid; (B) equivalent, or near equivalent, to cash; and (C) exercisable upon demand without defense or counterclaim. Such acceptable negotiable security … is the Bank Letter of Guarantee or Irrevocable Standby Letter of Credit. ...