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New policy on “university” As a result of … Alexander College … a “recognized degree-granting institution” will now include a college or similar organization that is authorized by a province under provincial legislation or a governmental body in a foreign entity’s home jurisdiction to grant a degree where degree is defined in the applicable legislation to include an academic achievement at the associate level or higher. ...

Frequently asked questions- Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021-- summary under Subparagraph (c)(ii) Summary Under Tax Topics- Income Tax Act- Section 125.7- Subsection 125.7(1)- Qualifying Entity- Paragraph (c)- Subparagraph (c)(ii) No required link of revenue decline to COVID / Example of application of alternative approach 5. ... [T]he employer is under no obligation to prove that the decline in revenue is related to the COVID-19 crisis. … Example 5D An eligible employer is determining if it has experienced the required reduction in revenue to qualify in order to claim the wage subsidy for the first claim period, from March 15 to April 11, 2020. ...

For proposals filed under Division 1 of the … BIA … the CRA is offering a waiver of the default pursuant to section 62.1 of the BIA and granting a deferral of payments to the estate up to September 1, 2020. ...

27 February 2020 CBA Roundtable, Q.2-- summary under Subsection 301(4) Summary Under Tax Topics- Excise Tax Act- Section 301- Subsection 301(4) s. 301(4) request granted only in exceptional circumstances Regarding its policy regarding requests under s. 301(4) for the Minister to waive reconsideration of an objection, CRA stated: On receipt of [such] a request … the case will be assigned and reviewed at the earliest opportunity. ... Headquarters Appeals may be consulted on the waiver request depending on the impact or sensitivity of the case. … If the request is not granted, the objector will receive a letter advising them of the decision and the case will proceed to be reviewed with the other GST/HST objection workload. ...

CRA responded: Based on … the operator … not hav[ing] an interest in the real property on which the MURC is situated, the operator does not meet the conditions set out in paragraph (a) of the definition of “builder.” ...

CRA found that the registrant was entitled to a full ITC on the acquisition pursuant to s. 202(2) on the basis that the personal use of the passenger vehicle by the employee was to be “considered, in the case at hand, to form part of the registrant's commercial activity by virtue of subsection 173(1)(d) … thereby making the total use of the property exclusively in commercial activity (i.e., 80% commercial activity plus 20% deemed commercial activity), the registrant.” However, the registrant “will be required to remit tax in accordance with subsection 173(1) … on the employee's taxable benefit calculated on the passenger vehicle since the exception under subparagraph (e)(iii) [now, s. 173(1)(d)(iii)] (not exclusively used in commercial activity) will not apply in the circumstance.” ...

. … Partnerships that carry on business in Canada and Canadian partnerships – A partnership that carries on a business in Canada, or a Canadian partnership with Canadian or foreign operations or investments, must file a return if either of the following occur: at the end of the fiscal period, the partnership has an absolute value of revenues plus an absolute value of expenses of more than $2 million, or has more than $5 million in assets; at any time during the fiscal period: the partnership is a tiered partnership (has another partnership as a partner or is itself a partner in another partnership), or the partnership has a corporation or a trust as a partner, or the partnership invested in flow-through shares of a principal-business corporation that incurred Canadian resource expenses and renounced those expenses to the partnership, or the minister of National Revenue requests one in writing ...

. … We may also accept security in situations where you cannot pay your debt in full. ... Acceptable security must be liquid (easily convertible to cash), equivalent or near equivalent to cash, and realizable on demand without defense or claim from third parties. … ...

E (through E’s executor, G, also not a citizen or permanent resident) is exempted under s. 6(7)(h) for 2022 and 2023 regarding E’s ½ deemed interest because E died in the year or the prior year. F is exempted under s. 6(7)(j) in each of the years for F’s deemed ½ interest because the co-owner died in the year or prior year and E’s ownership percentage at the time of death was at least 25%. ...

27 March 2023 CRA News Release, Underused Housing Tax penalties and interest waived-- summary under Subsection 48(1) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 48- Subsection 48(1) UHTA returns will not attract late-filing penalties or interest if received by October 31, 2023 CRA announced: … CRA … understands that there are unique challenges for affected owners in the first year of the Underused Housing Tax Act (UHTA) administration. ...