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The remaining 40% of the services are not improvements to capital property, and are to be expensed for income tax purposes. … Therefore, the GST deemed payable for the improvements to the apartment building is $300 (i.e., $500 × 60%). The ITC available on the improvement is calculated in accordance with subsection 169(1) and paragraph (b) of element B of the formula in that subsection, and is equal to $60 (i.e., $300 × 20%). ... However, if the repair services were partly (e.g., 20%) for consumption or use in commercial activities and partly (e.g., 80%) for consumption or use in non-commercial activities, an ITC of $40 (i.e., $200 × 20%) could be claimed in accordance with subsection 169(1) and paragraph (c) of element B of the formula in that subsection. ...

T4068(E) Guide for the Partnership Information Return (T5013 Forms)-- summary under Subsection 118.1(8) Summary Under Tax Topics- Income Tax Act- Section 118.1- Subsection 118.1(8) Partnership donations treated as made by the partners Chapter 8 – T5013 schedules … T5013 SCH 1, Net Income (Loss) for Income Tax Purposes … Filling out the T5013 SCH 1 … Line 112 – Charitable donations and gifts from the T5013 SCH 2 Charitable donations and gifts – The eligible amount of the charitable donations and other gifts are eligible for non-refundable tax credits for individuals and deductions for corporations. ...

T4068(E) Guide for the Partnership Information Return (T5013 Forms)-- summary under Subsection 110.1(4) Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.1- Subsection 110.1(4) Partnership donations treated as made by the partners Chapter 8 – T5013 schedules … T5013 SCH 1, Net Income (Loss) for Income Tax Purposes … Filling out the T5013 SCH 1 … Line 112 – Charitable donations and gifts from the T5013 SCH 2 Charitable donations and gifts – The eligible amount of the charitable donations and other gifts are eligible for non-refundable tax credits for individuals and deductions for corporations. ...

RC312 Reportable Transaction Information Return (2011 and later tax years)-- summary under Subsection 237.3(2) Summary Under Tax Topics- Income Tax Act- Section 237.3- Subsection 237.3(2) Part 9 – Detailed description of all the facts of the transaction and tax consequences Describe the reportable transaction in chronological order including, but not limited to, the following: the nature of the expected tax treatment and the tax consequences; a description of the tax benefit sought; the parties involved and each party's role, responsibilities and obligations; the legislative provisions that apply and how they allow the taxpayer to obtain the desired tax treatment; and any other relevant information. If the transaction is part of a series of transactions, describe each transaction in the series and identify which one is an avoidance transaction. … Part 10 – Steps and tax consequences to come Describe any remaining steps required to complete the transaction and their related tax consequences. Include the same type of information as that requested in Part 9. … Part 11 – Amount of the tax benefit or the impact on income Enter in each column the actual or estimated amount of the tax benefit resulting from the reportable transaction, or the amount of the reportable transaction's actual or estimated impact on income, for each of the periods listed in the left-hand column. ...

The payer can ask for relief on penalties and interest by writing to their tax services office or by submitting a completed Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ... Collecting the appropriate forms or equivalent information will help show the payer tried to apply the correct tax rate. ¶ 21. ... (CDS) on securities registered in the name of Cede & Co. Tax on these payments is withheld by CDS based on information it receives from the Depository Trust Company (DTC) and collected by DTC participants. ...

. … The following are apportionment methods we consider to be reasonable. Liability apportionment – prorated to earnings This method apportions the liabilities based on each participating employer’s share of a member’s lifetime retirement benefits. If a member receives pensionable earnings (compensation) from multiple participating employers in the year, the actuary must use those pensionable earnings to prorate the accrued lifetime retirement benefit (LRB) and DB limit in the year. … Asset apportionment – prorated to liabilities This method apportions the assets in proportion to the liabilities allocated to each participating employer using the pensionable earnings. ...

Track 1 – GST/HST wash transactions 12. Category 1 specifically provides relief for applications involving GST/HST wash transactions that are eligible for a reduction of penalty and interest under the policy set out in GST/HST Memorandum 16-3-1, Reduction of Penalty and Interest in Wash Transaction Situations. … Track 2 – General program 13. ... Track 3 – Limited program 15. In general terms, Category 3 provides limited relief for applications that disclose non-compliance where there is an element of intentional conduct on the part of the registrant or a closely related party including, but not limited to, situations where: GST/HST was charged or collected but not remitted; efforts were made to avoid detection (for example, participation in underground economy); the disclosure is made after an official CRA statement regarding its intended specific focus of compliance (for example, the launch of a compliance project or campaign) or following broad-based CRA correspondence (for example, a letter issued to registrants involved in a particular sector about a compliance issue); there had been deliberate or wilful default or carelessness amounting to gross negligence. 16. ...

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. ...

In its December 13, 2013 Press Release, Wheaton announced the settlement of its appeal of these reassessments to the Tax Court: Wheaton Precious Metals Corp (“Wheaton” …) … has reached a settlement with the … CRA … which provides for a final resolution of Wheaton’s tax appeal in connection with the reassessment under transfer pricing rules of the 2006 to 2010 taxation years (the “Reassessments”) related to income generated by the Company’s wholly-owned foreign subsidiaries (“Wheaton International”) outside of Canada. ... Interest will be adjusted consequentially …. These transfer pricing principles will also apply to all taxation years after 2010, including the 2011 to 2015 taxation years which are currently under audit and on a go forward basis [as to transfer pricing matters under current law]. ...

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. ...