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If the going-concern unfunded liability is to be paid in a lump sum, the maximum eligible contributions that may be made in the years 1, 2, and 3 following the valuation are $100,000 (that is, $80,000 + $ 20,000), $21,000, and $22,000, respectively; no additional contributions toward the funding of the solvency deficiency can be made as eligible contributions. ...

DATE OF ISSUE March 30, 1999 SUBJECT Guidelines for determining a person's primary place of residence LEGISLATIVE REFERENCE(S) Excise Tax Act: Subsection 254(2) Subsection 254.1(2) Subsection 255(2) Subsection 256(2) NATIONAL CODING SYSTEM FILE NUMBER(S) 11870-4-2 EFFECTIVE DATE January 1, 1991 TEXT Issue and decision This policy statement outlines guidelines and criteria that may be used in determining " primary place of residence " for purposes of GST/HST new housing rebates that are claimed by purchasers or owners, or paid or credited by builders. ...

Assuming the conditions in 1(a) to (c) above are satisfied, the amount deductible under paragraph 20(1)(e.2) for 1994 for each policy is determined as follows: Policy I Policy II Lesser of: premiums payable net cost of pure insurance $1,000 $750 $800 $600 Lesser amount $750 $600 (A)---------------- Portion of amount (A) that can reasonably be considered to relate to the amount owing: From January to June--------------------- $750 x 6/12 x $400,000/ $500,000 $300 $600 x 6/12 $300 From July to December--------------------- $750 x 6/12 x $300,000/ $500,000 $225 $600 x 6/12 x $300,000/ $350,000 $257 Amount deductible under paragraph 20(1)(e.2) for the year: $525 $557-------------- Non deductible portion of premiums: $475 $243 ======= ======= If you have any comments regarding the matters discussed in this bulletin, please send them to: Director, Technical Publications Division Policy and Legislation Branch Revenue Canada 875 Heron Road Ottawa ON K1A 0L8 Explanation of Changes for Interpretation Bulletin IT-309R2 Premiums on Life Insurance Used as Collateral Introduction The purpose of the Explanation of Changes is to give the reasons for the revisions to an interpretation bulletin. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... 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. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... 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. ...

The GST/HST deemed to have been paid on the allowance is calculated by the formula A × B where A is the amount of the allowance and B is for an allowance paid before January 1, 2008: 14/114, where 90% or more of the supplies for which the allowance is paid were made in participating provinces, or if the allowance is paid for the use of a motor vehicle in participating provinces, and in any other case, 6/106. for an allowance paid on or after January 1, 2008: 13/113, where 90% or more of the supplies for which the allowance is paid were made in participating provinces, or if the allowance is paid for the use of a motor vehicle in the participating provinces, and in any other case, 5/105. ... The deemed tax paid on the reimbursement is equal to the amount determined by the formula A × B where A is the tax paid by the employee, partner or volunteer in respect of that person's acquisition, importation or bringing into a participating province of the property or service; and B is the lesser of the percentage of the cost to the employee, partner or volunteer of the property or service that is reimbursed, and the extent (expressed as a percentage) to which the property or service was acquired, imported or brought into the province, as the case may be, by the employee, partner or volunteer for consumption or use in relation to the activities of the employer, partnership, charity or public institution. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may 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. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may 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. ...

As a result, the company charges GST on $50 (25% × $200); and the 12% HST on $150 (75% × $200). ...

Therefore, the non-profit organization charges the HST at 13% on $128.57 ($300 × 3/7) and HSTat 15% on $171.43 ($300 × 4/7) and accounts for the total tax in its GST/HST return for the reporting period that includes May 15, 2010. ...