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"Property" means " any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money. " "Service" means " anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to the office or employment of that person. " A supply made by electronic means is not a supply of tangible personal property. ...

Information on other property and services is available in the following GST/HST Info Sheets: GI-056, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Services; GI-059, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Intangible Personal Property; GI-070, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods; and GI-092, Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia. ... For more information, refer to "Self-assessment of the provincial part of the HST" in GST/HST Info Sheet GI-056, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Services. ...

However, in addition to completing Form ON-BEN, you will also have to file Form RC66SCH, Status in Canada / Statement of Income, to state your income from January 1, 2016, to the date you entered Canada. ... You can only claim a NOEC based on the property tax or rent paid on your principal residence – determined by the facts of where you mainly resided. ... You can do this by using the CRA's secure Web site at My Account, or by sending a completed Form T400A, Objection – Income Tax Act, or a signed letter to: Chief of Appeals 3rd Floor Sudbury ON P3A 5C1 39. ...

Footnotes Footnote 1 Overview of Current Investment Portfolio – April 7, 2015 FC Meeting Return to footnote 1 referrer Footnote 2 The Agency’s strategic priorities as identified in the Summary of the Corporate Business Plan 2015-2016 to 2017-2018 are service, compliance, integrity and security, innovation, and people. Return to footnote 2 referrer Footnote 3 Treasury Board of Canada Secretariat, Policy on Investment Planning – Assets and Acquired Services (2009), Policy on the Management of Projects (2009). ... Return to footnote 10 referrer Footnote 11 Treasury Board of Canada Secretariat, Policy on Investment Planning – Assets and Acquired Services (2009). ...

For more information, go to Line 208 – RRSP and PRPP deduction. Pension income splitting If you and your spouse or common-law partner were residents of Canada on December 31, 2016, you can elect to split your pension income that qualifies for the pension income amount (line 314 on Schedule 1). ... For more information, go to Line 219 – Moving expenses. Support payments If you make spousal or child support payments, you may be able to deduct the amounts you paid, even if your former spouse or common-law partner does not live in Canada. ... For more information, go to Line 405 – Federal foreign tax credit. Provincial or territorial foreign tax credits (Form T2036) Your province or territory of residence may offer this credit. ...

If you are required to file other documents for GST/HST purposes that are not available electronically, such as rebate applications, Form GST111, Schedule 1 – Financial Institution GST/HST Annual Information Schedule,or Form GST60, GST/HST Return for Acquisition of Real Property, you would have to continue filing paper copies of these documents. 16. ... For more information on Ontario's proposed transitional housing measures, see GST/HST Notice 244, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario, available on the CRA Web site. 21. ... For more information on British Columbia's proposed transitional housing measures, see GST/HST Notice 246, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia, available on the CRA Web site. 22. ...

Timed tests All CRA online tests are timed; the computer ensures fairness by controlling the duration of the session, from the exact moment each test-taker clicks " Start Your Test ". ... The main elements of this screen are the name of the test (in this case "Practice Test (D01A1E)"), the question number you are responding to, and the total number of questions in the test (in this case "Question 1 / 6"), the actual question and, in the case of a multiple choice question, the options from which you can choose. ...

The analysis concluded that, " Based on the results of the SWOT [Footnote 9] analysis it is evident that the SD framework is in place at the Canada Revenue Agency for a successful Sustainable Development program that is aligned to the Federal Sustainable Development Act ". It also stated that, " Given the successes of the individual sections, the Division is virtually guaranteed of successfully delivering its fifth SD strategy. ...

The guide focuses on the administration of GST/HST – how to manage and process GST/HST rather than specific technical or system treatments. ... These changes, which need to be managed, include: responding to legislative change and CRA ruling activity – including, for example, the issue of new GST/HST technical publications as well as the expiry of existing GST/HST rulings and interpretations; changes in the organization's activities and structure – for example, entering into new transactions, changes to systems, changes to personnel and acquisitions and disposals of real property/businesses/activity areas; and managing relationships proactively with CRA over time. ...

Purchase price $350.00 (Canadian) GST ($350 x 7%) $ 24.50 Custom Software Supplies of custom software usually require that the customer pay ongoing licence fees for the right to use the software, as well as make an initial lump sum payment. ... Purchase price $1,000,000 (Canadian) GST ($1,000,000 x 7%) $ 70,000 Licensed custom software Effective December 1, 1994, the Department will treat custom software that has been acquired by way of licence as follows: Customs will require that GST will be paid under Division III on the value of the carrier medium only (e.g., the disk). ... The registered non-resident supplier must collect the tax on the payments made by the Canadian registrant/licensee as follows: First invoice issued for the lump sum payment: Total paid $303,000 (Canadian) GST collectible by registered non-resident supplier ($303,000 x 7%) 21,210 Each subsequent invoice for the monthly fees: Licence payment $ 3,000.00 GST collectible by registered non-resident supplier ($3,000.00 x 7%) 210.00 The Canadian registrant may claim an input tax credit for the tax paid or payable to the extent that the software is for use in commercial activities. ...