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S. 11 of the New Harmonized Value-Added Tax System Regulations provides an exemption where “the supply is made by a person that paid tax under section 220.05 or 220.07 … in respect of bringing the property into the participating province.” ...

. … Where the predecessor (the supplier) did not provide the documentary evidence to the other predecessor prior to the amalgamation, the new successor could provide the necessary documentation thereby allowing the new successor to claim the ITC effectively reducing their liability to any applicable interest and penalty. ...

Child 1’s trust distributions are excluded amounts but not those of Child 2 – but as Child 2 is in the top bracket, no additional tax will be paid. ...

. … The time period to be used for this determination is also flexible provided the period is reasonable for the particular supplies in question and is used on a consistent basis. ...

22 December 2008 Interpretation 78066-- summary under Section 2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part I- Section 2 agreement to purchase an as-yet-to-be-constructed condo was an “interest in” the condo unit – but assignment thereof not exempt if purchaser had resale intention Mr. ...

. … Since an exempt supply is a supply that is not subject to the GST/HST, the employer would not be considered to have paid tax when settling the PHSP claim, regardless of whether the claim included any GST/HST originally paid by the employee to the supplier of the property or service. ...

. … Conditional sales contracts and assignments of those contracts provide a financing mechanism to the customer. ...

If [Corporation A] can demonstrate that it qualifies to have its registration backdated, its request, including supporting documents, should be sent to: […] Supporting documentation should include invoices showing the GST or HST charged to its clients or documents showing how and when it exceeded the small supplier threshold. ...

19 March 2018 Interpretation 183900-- summary under Paragraph 225(4)(b) Summary Under Tax Topics- Excise Tax Act- Section 225- Subsection 225(4)- Paragraph 225(4)(b) corp potentially could have its registration backdated by 6 years to claim ITCs A not-for-profit corporation registered for GST/HST purposes effective March 18, 2016, then got this registration backdated somewhat to January 1, 2016 – and then subsequently filed returns for the previous six years (2010 through 2015) and requested that its registration be further backdated to April 1, 2010 in order that it could claim input tax credits for tax paid since April 1, 2010. ...

. … In other cases, it is possible that the unknown variable factors and amounts have no impact on calculating the part of the monthly service payment that is consideration for the supply of the construction service. ...