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. … The CRA…will generally exercise administrative tolerance if this issue is … reported by the registrant or discovered … on audit. ... Pursuant to subsection 296(2) … the Minister must take into account an ITC for a particular reporting period when assessing the net tax for that reporting period even though the time limit for claiming the ITC may have expired. ... Administrative tolerance will not be granted where the purchaser is not entitled to claim a full ITC or where the purchaser has already claimed the ITC in a GST/HST return … [nor] where the purchaser was previously assessed under similar circumstances. ...

As discussed in the Excise and GST/HST Rulings memorandum issued […] on [mm/dd/yyyy] (RITS […]), where a receiver (such as a single asset receiver) is responsible for only a part and not all of the person's businesses, properties, affairs or assets, the receiver may use a sub-account of the person's GST/HST registration account for GST/HST purposes. ...

Postponement of collection action can be requested when the following conditions are met: • all associated accounts must remain current with filing/remitting requirements; • all disputed amounts have not already been collected by the taxpayer; • the business must be in good financial order during the period of the objection and/or appeal; • the taxpayer must submit all relevant information that would support vacating the assessment and Appeals is confident that the assessment will be vacated. ...

The federal part of the HST paid in respect of the supply of the goods is $1,100 ($2,860 × 5/13). ... The provincial part of the HST paid in respect of the supply of the goods is $1,760 ($2,860 × 8/13). ... The PSB self-assesses the amount of $440 ($22,000 × 2%) on Form GST489. … This amount is included in subparagraph 259(1)(a)(i) when calculating the provincial non-creditable HST charged in respect of the goods for the claim period.... ...

8 March 2007 Canadian Bar Association Commodity Tax Section Roundtable, Q. 30-- summary under Subsection 273(1) Summary Under Tax Topics- Excise Tax Act- Section 273- Subsection 273(1) Q.30 – Joint Venture …. ...

B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013-- summary under Subsection 34(1) Summary Under Tax Topics- Excise Tax Act- Regulations- Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations- Section 34- Subsection 34(1) 19.1.1 Provincial attribution percentage – selected province.. ...

Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10-- summary under Subsection 188.1(9) Summary Under Tax Topics- Income Tax Act- Section 188.1- Subsection 188.1(9) 1-10 Penalty for false information – fraudulent receipting also often results in revocation or criminal charges (pp. 37:6-7) A person who makes or participates in the making of a false statement on a receipt is liable to a penalty equal to 125 percent of the eligible amount. ...

For each billing period, the supplier is deemed to have made, and the recipient is deemed to have received, a separate supply of the service on the earliest of: • the first day of the billing period; • the day the payment for that billing period becomes due; and • the day the payment attributable to the billing period is made. 75. ...

RC4022 "General Information for GST/HST Registrants"-- summary under Subsection 238(2) Summary Under Tax Topics- Excise Tax Act- Section 238- Subsection 238(2) Inclusion of imported taxable supplies on line 405 Imported services and intangible personal property … If you consume, use, or supply the imported services or IPP less than 90% in your commercial activities, you generally have to report the GST or the 5% federal part of the HST on line 405 of your GST/HST return and remit the tax directly to us. ... Summary of line 104 adjustments Line 104 – Adjustments Complete line 104 only if you have to make adjustments to increase the amount of your net tax for the reporting period. ... For more information, see Meal and entertainment expenses. … Summary of line 405 adjustments Line 405 – Other GST/HST to be self-assessed Complete this line if: you are a registrant and have to self-assess the provincial part of the HST on property or services brought into a participating province. ...