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If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Transitional rules – HST at 15% The HST at 15% applies to a taxable sale of non-residential real property in Prince Edward Island if ownership and possession of the property transfer to the purchaser after September 2016. ... Transitional rules – HST at 14% The HST at 14% applies to a taxable sale of non-residential real property in Prince Edward Island if ownership or possession of the property transfers to the purchaser before October 2016. ...

Examples – Travel allowance Example 1 – Non-taxable allowance Andy works for a hydro company, installing and repairing hydro lines. ... Example 2 – Taxable allowance Jenny is an employee with DEF Company, and occasionally has to travel within the municipality to pick up supplies for her company using her own vehicle. ... Example 3 – Taxable allowance An employer provides employees with a travel allowance to cover food and beverages while the employees travel away from their regular place of work to perform their duties of employment. ...

Examples – Overtime meals or allowances Example 1 – Meal is a taxable benefit Joanne is a manager in the call centre of a large telephone company. ... Example 2 – Meal allowance is not a taxable benefit Phillip works in the shipping department of a mail order company. ... Example 3 – Meal allowance is not a taxable benefit Robert is working on a very large project. ...

For information on returns and exchanges of goods and on goods supplied on a continuous basis, such as electricity, refer to the following GST/HST info sheets: GI-161, Prince Edward Island: Transition to the Harmonized Sales Tax – Returns and Exchanges; and GI-162, Prince Edward Island: Transition to the Harmonized Sales Tax – Continuous Supplies and Budget Payment Arrangements. ... Because the lease interval begins before April 2013 and ends on or after May 1, 2013, and the lease payment becomes due on or after February 1, 2013 (and is not paid before that date), the supplier would charge: the GST on $400 which represents the part of the amount that relates to the portion of the lease interval that occurs in February and March ($1,200 × 2/6 = $400); and the HST on $800 which represents the part of the amount that relates to the portion of the lease interval that occurs in April, May, June and July ($1,200 × 4/6 = $800). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

The 2014 RPP Practitioners’ Forum – Summary Report This report is a summary of the discussions held at the 2014 RPP Practitioners’ Forum. ... RPAS – current and future state With the April 2014 release of RPAS, we have incorporated functionality to store our letters using Enterprise Correspondence (EC). ... Future state – Longer term We are looking into possibly using the existing secure portal functionality of the CRA to communicate with you electronically. ...

Any requests to photocopy it must be denied for security reasons but taxpayers / registrants may copy the wording by hand. ... While travelling by vehicle, employees are to secure classified and / or protected information and / or assets in a locked briefcase. ... The four service standards for corporations are: Current refundable claims – 120 days (claim type 2337 for unassessed T2 returns with 35% and / or 20% ITC); Claimant requested adjustments of refundable claims – 240 days (claim type 0402 for assessed T2 returns with 35% and / or 20% ITC); Current non-refundable claims – 365 days (claim type 0450 for assessed T2 returns with 20% ITC); and Claimant requested adjustments of non-refundable claims – 365 days (claim type 0452 for assessed T2 returns with 20% ITC). ...

La version française de cette publication est intitulée Renseignements pour les étudiants – Établissements d'enseignement à l'extérieur du Canada. ... For example, foreign employment income is found under Line 104 – Foreign employment income. ... Changes will be made to ensure that under other subsections of the income tax act – such as the tax exemption for scholarship, fellowship and bursary income – that currently rely on eligibility for the education tax credit, or use terms defined for the purpose of the education tax credit, will be unaffected by its elimination. ...

“Coming together – keeping together – working together” Henry Ford once said, “Coming together is a beginning...keeping together is progress...working together is success.” ... In many ways, the examples I just highlighted – the Technical Issues Working Group, the CPOP projects – these are also examples of us working together. ... As you can see, it has been a busy time in the Charities Directorate – we have certainly not stood still. ...

Place of supply – Goods Use the rules on this page to determine the GST/HST rate for the following: Sales of goods Sales of most vehicles Options to purchase Rentals and leases – three months or less Rentals and leases – more than three months Sales of goods Generally, when you sell goods, the supply  of those goods is made in the province where you make the goods available to the purchaser or where you deliver the goods. ... Rentals and leases – three months or less When you rent or lease goods for a period of three months or less, the supply of those goods is made in the province where you make the goods available or where you deliver the goods. ... Rentals and leases – more than three months When you rent or lease goods for a period of more than three months, each period of the lease for which there is a payment is considered to be a separate supply. ...

Canada Revenue Agency – Unaudited Supplementary Financial Information Previous page Next page Financial Performance Information – Parliamentary Appropriations Introduction This section of the Annual Report to Parliament 2009-2010 provides the details of the Agency’s resource management performance for the purpose of reporting to Parliament on the use of appropriations in 2009-2010. ... Sources of Respendable and Non-Respendable Non-Tax Revenue Respendable Non-Tax Revenue Non-Respendable Non-Tax Revenue User Fees/External Fees User Fees Act – Advance Income Tax Ruling Fee Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee User Fees Act – Taxation Statistical Analyses and Data Processing Fee Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee User Fees Act – Access to Information Processing Fee Policy on Service Standards for External Fees – Access to Information Processing Fee Details on Project Spending Details on Transfer Payment Programs Children’s Special Allowance Payments (Statutory) Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory) Reconciliation to the Statement of Operations Performance Summary 2009-2010 (in thousands of dollars) 2008-2009 Actual [Footnote 1] Main Estimates Planned Spending Total Authorities Actual Strategic Outcome: Taxpayers meet their obligations and Canada’s revenue base is protected Taxpayer and Business Assistance [Footnote 2] 483,467 690,626 690,626 542,727 531,371 Assessment of Returns and Payment Processing [Footnote 3] 645,529 587,917 587,917 728,359 690,835 Accounts Receivable and Returns Compliance [Footnote 4] 497,808 429,712 429,712 533,979 529,982 Reporting Compliance 1,037,944 922,077 922,077 1,129,081 1,092,367 Appeals 132,605 126,895 126,895 149,799 148,009 Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments Benefit Programs [Footnote 5] 341,843 331,566 331,566 342,634 342,440 The following Program Activity supports all strategic outcomes within the organization Internal Services [Footnote 1] 1,057,515 1,295,854 1,295,854 1,156,451 1,068,803 Strategic Outcome: Taxpayers and benefit recipients receive an independent and impartial review of their service-related complaints Taxpayers’ Ombudsman [Footnote 1] 1,945 3,328 3,328 3,130 2,741 Total 4,198,656 4,387,974 4,387,974 4,586,160 4,406,548 Less: Non-Tax Revenues Respendable Revenue –Pursuant to Section 60 of the Canada Revenue Agency Act 219,585 204,803 204,803 213,920 213,920 Non-Respendable Revenue 51,074 N/A 54,183 N/A 55,676 Plus: Cost of services received without charge 250,314 N/A 259,782 N/A 269,188 Net Cost of Agency 4,178,311 N/A 4,388,770 N/A 4,406,140 Note: Numbers may not add due to rounding [Footnote 1] Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity Internal Services are displayed separately from other program activities; they are no longer distributed among the remaining program activities. 2008-2009 Actuals have been restated to more accurately reflect the total spending attributable to each Program Activity and to provide a better comparison of spending information by Program Activity between fiscal years. ... Voted and Statutory Items (in thousands of dollars) 2007-2008 2008-2009 2009-2010 Truncated Vote or Statutory Authority Wording Actual Actual Main Estimates Actual 1 Program expenditures and recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Act 3,023,433 3,154,525 3,114,391 3,297,434 (S) Minister of National Revenue – Salary and motor car allowance 71 76 78 78 (S) Spending of revenues received through the conduct of its operations pursuant to Section 60 of the Canada Revenue Agency Act 171,763 219,585 204,803 213,920 (S) Contributions to employee benefit plans 402,012 419,900 413,423 469,401 (S) Children’s Special Allowance payments 208,163 211,848 221,000 215,264 (S) Payments to private collection agencies pursuant to section 17.1 of the Financial Administration Act 12,431 9,067 5,279 3,286 (S) Payments under the Energy Costs Assistance Measures Act 992 489 13 (S) Statutory disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 603,602 180,495 429,000 205,545 (S) Spending of proceeds from the disposal of Surplus Crown Assets 126 785 111 (S) Court Awards 366 1,886 1,496 Total Agency 4,422,959 4,198,656 4,387,974 4,406,548 Authorities approved after tabled Main Estimates The following table details the authorities approved for the Agency after the Main Estimates and reconciles with the Total Authorities shown on. ...