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Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Date modified: 2011-01-05 ...

Please send your comments and suggestions to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Date modified: 2012-01-04 ...

Please send your comments and suggestions on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Date modified: 2009-01-06 ...

This Agency Sustainable Development Strategy presents the results for Theme IV – Shrinking the Environmental Footprint- Beginning with Government. ...

We are asking you – when should the VDP apply? Should it apply only to those who knowingly choose to not pay their taxes or also to those who make mistakes on their returns? ...

Restrictions imposed on a ferment-on-premises registrant Prohibition – ferment-on-premises facilities ss 62(1) and s 65 6. ...

EXAMPLE A GST-EXTRA, PRICING GST-INCLUDED, PRICING Price of the item $25.00 $26.75 GST on the item: ($25.00 X 7%) $ 1.75- Sub-total $26.75 $26.75 Less coupon (GST-included) $10.70 $10.70 Customer pays $16.05 $16.05 When retailers prepare their GST returns, they will calculate the tax collected without taking the value of the coupon into account ($1.75 as illustrated in the above example). ...

Date of Issue: August 9, 2004 Subject: Partnerships – Application of subsection 272.1(1) of the Excise Tax Act Legislative Reference: Subsection 272.1(1) of the Excise Tax Act (the Act) National Coding System File Number: 11635-8 Effective Date: April 24, 1996 Issue and decision The issue is the interpretation of the phrase “anything done by a person as a member of a partnership” in subsection 272.1(1) of the Excise Tax Act (the Act). ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

") is a company that is involved in the home building business in the province of Alberta. 2. ...