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The term “other body established by a government” is also found in other provisions …. ... Discussion of Category 1 An “other body established by a government” includes a body that a government creates in legislation (i.e., through statute and subordinate legislation such as regulations and Orders-in-Council) … [e.g.] the Ontario Energy Board was created under the Ontario Energy Board Act …. It should be noted that this category does not include a body that is incorporated pursuant to-the authority of a statute that provides the legal basis for and a scheme for incorporation e.g., … the Canada Corporations Act …. ...

Example 3 – Imported supply of a service During a claim period, a non-registrant PSB resident in Ontario is the recipient of a taxable supply of consulting services made outside Canada by a non-registrant supplier resident in the United States for $10,000. ... The PSB self-assesses the amount of $500 ($10,000 × 5%) on Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges. ... The PSB self-assesses the amount of $800 ($10,000 × 8%) on form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration. ...

B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013-- summary under Subparagraph 3(e)(i) Summary Under Tax Topics- Excise Tax Act- Regulations- Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations- Section 3- Paragraph 3(e)- Subparagraph 3(e)(i) Example of deemed PE where qualified to distribute units through a dealer in a province Permanent establishment in a province – draft SLFI Regulations … Example A mutual fund corporation (MFC) that is a non-stratified investment plan has an office in Ontario, and it is qualified under provincial securities law to distribute units through independent mutual fund dealers in Manitoba. ...

RC4022 "General Information for GST/HST Registrants"-- summary under Subsection 238(2) Summary Under Tax Topics- Excise Tax Act- Section 238- Subsection 238(2) Inclusion of imported taxable supplies on line 405 Imported services and intangible personal property … If you consume, use, or supply the imported services or IPP less than 90% in your commercial activities, you generally have to report the GST or the 5% federal part of the HST on line 405 of your GST/HST return and remit the tax directly to us. ... Summary of line 104 adjustments Line 104 – Adjustments Complete line 104 only if you have to make adjustments to increase the amount of your net tax for the reporting period. ... For more information, see Meal and entertainment expenses. … Summary of line 405 adjustments Line 405 – Other GST/HST to be self-assessed Complete this line if: you are a registrant and have to self-assess the provincial part of the HST on property or services brought into a participating province. ...

GST/HST Memorandum 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 June 2023-- summary under Subsection 156(1.2) Summary Under Tax Topics- Excise Tax Act- Section 156- Subsection 156(1.2) By virtue of a qualifying group – consisting of a holding partnership (X) holding 90% of a partnership (Y) and 90% of a corporation (Z) – each holding 1/3 of Corporation L, X and Y are closely related to L, so that Z and L are closely related under s. 156(1.2) Example 7 X is closely related to Y (also a Canadian partnership) under s. 156(1.1)(b)(i)(A), so that they form a qualifying group. by virtue of X holding substantially all of the interest in Y. ...

. … [T]he word “ownership” generally refers to the legal ownership (that is, “titled” ownership in the case of the underlying real property), rather than equitable ownership of the property. … Based on the assumptions that: (a) the Builder has actual possession of the Developed Lots or the Developed Land pursuant to the Sale Agreement, and (b) the Sale Agreement provides that beneficial ownership of the House or Unit situated on the Developed Lot or Developed Land (as the case may be) is transferred to the Builder at Initial Closing, one could argue that the Developer holds legal ownership for the benefit of the Builder and is required to transfer legal ownership to the Builder on demand, or to any third party at the Builder’s request (for example, to the Home Buyer …). So, with respect to this scenario, provided that legal ownership is transferred from the Developer, at the Builder’s direction at Subsequent Closing, to the Home Buyer who is the particular individual with whom the Builder has entered into the Home Buyer Agreement, the CRA will … regard the Builder as having transferred ownership of the House or Unit … to the Home Buyer …. Therefore … provided that all of the other conditions … are met, the Builder may pay or credit the Rebate to the Home Buyer. ...

A mutual fund trust ☐ An executed copy of the trust document under which the trust operates is attached; and ☐ the applicant meets the requirements of Section 4801 of the Income Tax Regulation. ... A mutual fund corporation ☐ The applicant meets the requirements of subsection 131(8). ... An Investment corporation ☐ The applicant meets the requirements of paragraph 130(3)(a). ...

The volunteer paid $200 plus $26 in HST ($200 × 13%) for the car rental. ... The tax the charity is deemed to have paid in respect of the supply is equal to A × B where A is $26 – that is, the tax paid by the volunteer, B is 40% which is the lesser of 40% – that is, the percentage of the cost to the volunteer that was reimbursed, and 40% – that is, the extent expressed as a percentage to which the rental of the car was acquired for use in relation to activities of the charity. Therefore, the tax deemed paid by the charity for the car rental is equal to $10.40 ($26.00 × 40%). ...

P-208R "Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act)" 23 March 2005-- summary under Permanent Establishment Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Permanent Establishment Meaning of fixed place of business …The fact that space at the disposal of a particular person is at the place of business of another person does not preclude the possibility that that space may be considered to be a place of business of the particular person … [f]or instance … space at the disposal of a non-resident at its client’s premises that is necessary for the non-resident to perform the service that it has agreed to supply to the client in the ordinary course of its business. … Space at the disposal of a person can also exist at the location of equipment or machinery that is at the disposal of the person. … The place of business must be “fixed” in that it must be established at a particular location with a certain degree of continuity and permanency. … [I]t is not necessary that the equipment be affixed to real property to be considered fixed. Rather, the equipment must merely remain at the place of business for a sufficient period of time to be considered fixed. … There must be control at the place of business. … Control can … exist at a place of business where employees are not required to be present in order for important operational decisions to be made, such as … where operational activities … are carried out through automated equipment at the disposal of the business. … The presence of personnel … is not required … if no personnel are required at that location to operate the equipment …. ... There must be a large degree of involvement through the fixed place of business in making or facilitating supplies by the person. … The presence of any of these factors is usually enough to indicate that supplies are being made through a fixed place of business: there is authority at the fixed place of business to enter into contracts or accept purchase orders for the provision of supplies to other persons and that authority is regularly exercised; the tangible personal property that is being supplied is physically manufactured or produced at the fixed place of business; if the supply is a service, the service is performed at the fixed place of business; or, the service of maintaining equipment supplied by the non-resident person, is performed at the fixed place of business (e.g., an authorized factory repair outlet). … A fixed place of business of a particular person that is used solely for the purpose of carrying on activities that are of a preparatory or auxiliary nature in relation to the particular overall business activity of the person does not constitute a fixed place of business of the person through which the person makes supplies. ...

The maximum … claim using … [this] method is $400 (200 working days) per individual. Eligibility … Each individual working from home who meets the eligibility criteria can use the temporary flat rate method …. This means multiple people working from the same home can each make a claim. … You do not have to: calculate the size of your work space keep supporting documents … Your employer does not have to … complete and sign Form T2200S or Form T2200 Days that can be counted … [include] days you worked part-time hours from home This method can only be used for the 2020 tax year. ...