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FCN14 Rebate under Section 49

These offices are listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... To make a technical enquiry on the fuel charge or for additional information on the application of the fuel charge for each type of registration, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ...

Calculate your CEWS or CRHP amount

However, the total of those two amounts ($750 + $225) is $975 – which exceeds the maximum of $847 by $128. ...

Income tax basic concepts

For more information on the GST/HST credit, go to GST/HST credit – Overview. ... For more information regarding the CWB, go to Canada workers benefit – Overview (formerly known as working income tax benefit). ...

21 July 2009 GST/HST Interpretation 85214 - Tax Status of Supplies by an Insurer

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. TO: XXXXX XXXXX XXXXX XXXXX XXXXX FROM: Dawn Weisberg Manager Financial Institutions Unit Excise & GST/HST Rulings Directorate 320 Queen Street, 15th Floor Ottawa ON K1A 0L5 DOCUMENT NO.: 85214 DATE: July 21, 2009 SUBJECT:_GST/HST Interpretation Tax status of supplies by an insurer Thank you for your enquiry regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by an insurer. ...

17 November 2010 GST/HST Interpretation 117000 - Lawyers' disbursements for medical reports and clinical records

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Your fax was transferred to this office from our [...] GST/HST Rulings Centre for reply. ...

19 April 2011 GST/HST Interpretation 112537 - Application of GST/HST to the purchase and sale of cellular telephones

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Yours truly, Constantin Constant Specialty Tax Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate UNCLASSIFIED ...

29 July 1996 GST/HST Interpretation 11860-2[2] - Clarification of the Application of the Goods and Services Tax (GST) to the Supply of Items Listed in the

29 July 1996 GST/HST Interpretation 11860-2[2]- Clarification of the Application of the Goods and Services Tax (GST) to the Supply of Items Listed in the Unedited CRA Tags ETA Sch VI, Part II, 2; ETA Sch VI, Part II, 21; ETA Sch VI, Part II, 27; ETA Sch VI, Part II, 28; ETA Sch VI, Part II, 30; ETA Sch VI, Part II, 32; C.N.: 2867 XXXXX July 29, 1996 Dear XXXXX: This letter is in response to correspondence dated April 2, 1996, requesting clarification of the application of the Goods and Services Tax (GST) to the supply of items listed in the XXXXX. ... " For purposes of section 30, the Department considers "blind individuals " to be individuals with visual acuity of 20/200 or 20 degrees or less visual field in both eyes. ...

9 November 1995 GST/HST Interpretation 11849-1[2] - and its Entitlement to Tax Relief on its Purchase of Certain Services Rendered in Respect of Automobile Accidents

9 November 1995 GST/HST Interpretation 11849-1[2]- and its Entitlement to Tax Relief on its Purchase of Certain Services Rendered in Respect of Automobile Accidents 11849-1 (LFR) 11849-6 XXXXX XXXXX November 9, 1995 Dear Mr. ...

19 October 1995 GST/HST Interpretation 1995-10-19 - GST and Independent Exporters of Motor Vehicles

19 October 1995 GST/HST Interpretation 1995-10-19- GST and Independent Exporters of Motor Vehicles Unedited CRA Tags ETA 169; ETA Sch VI, Part V File: 11650-1 (gp) Section 169, Sch. ... Scenario 2B follows the standard supply — resupply situation. The first transaction would be between the Dealer and the Intermediary where the Intermediary would be the recipient who would be entitled to claim ITCs for the tax paid on the supply provided all the necessary conditions for claiming ITCs are met. ...

26 July 1994 GST/HST Interpretation 11870-4-2[5] - Self-supply Rules and the Change-of-use Rules as They Might Apply to a Residential Unit in a Multiple Unit Residential Complex That is For Use Partly in Long-term Residential Supplies and Partly for Use in Non-residential Commercial Activities

(Note that the definition of residential unit for GST purposes defined under subsection 123(1) of the Act includes an apartment that, "... has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals... ... However, paragraph 190(1)(b) requires that a person begin to use real property as a residential complex, that, "... immediately before that time,... was not a residential complex,... ...

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