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. … The phrase any other purpose except profit is interpreted as a catch-all for other associations that are organized and operated for other than commercial or financial reasons. Permitted accumulation of funds for building replacement etc. 9. … [I]n certain cases, when an association requires a time period in excess of the current and prior year to accumulate the funds needed to acquire a capital property that will be used to achieve its declared exempt activities, the association's tax-exempt status may not be affected. ... Also included are payments made to employees or members of the association to assist them in covering their expenses to attend various conventions and meetings as delegates on behalf of the association, provided attendance at such conventions and meetings is to further the aims and objectives of the association. … ...

. … Currently, the profession of acupuncture is regulated under provincial legislation in the provinces of British Columbia, Alberta, Ontario, Quebec and Newfoundland and Labrador. If an acupuncture service is supplied in any of these provinces, the acupuncturist is required to be licensed by the regulatory body for the profession of acupuncture in that province in order to be a “practitioner” for GST/HST purposes (e.g., College of Traditional Chinese Medicine Practitioners and Acupuncturists of Ontario). … [I]f an acupuncturist makes a supply of an acupuncture service in [other provinces]…the acupuncturist is required to have qualifications equivalent to those qualifications required to be licensed in a province where the profession is regulated…. Psychotherapy services Currently, there is no provision in the Act that specifically exempts from the GST/HST supplies of psychotherapy services or services rendered by a psychotherapist, even if the psychotherapist is licensed and renders the service in a province that regulates the profession of psychotherapy. … [S]upplies of psychotherapy services rendered to an individual by a licensed physician or registered nurse, social worker, psychologist or occupational therapist will be exempt from the GST/HST if the supply meets the requirements in the relevant exemption and the supply is also a qualifying health care supply…. ...

. … Authority of agent to bind principal When a person is acting as agent in making a transaction on behalf of a principal, the principal will generally authorize the agent to do something on the principal's behalf. … When a person is acting as agent in making a transaction on behalf of a principal, the agent will have the ability to affect the principal's legal position. The most common example of this is where the agent is authorized to enter into contracts with third parties on the principal's behalf. … [G]iving authority to a person to bind another person in a contract could indicate that a person is acting as agent in making a transaction on behalf of a principal. ...

They are individually packaged and can be sold individually or in a box of [#]. CRA stated: When tobacco twists are imported but before they can be released into the duty paid market, The Act states they must be packaged in a package with prescribed information on it and be stamped. … If marketed as a single twist then the prescribed package as defined by the Stamping and Marking Regulations of Excise Act, 2001 would be the package containing the single twist. If marketed in the box of [#], the box would be the prescribed package as defined by the Regulations. ...

. … Consumers usually consume food and beverages to sustain or maintain life, to allay hunger or thirst, or for enjoyment rather than for therapeutic or preventative effects …. ... Products commonly referred to as dietary supplements are not considered to be basic groceries and are not within the scope of section 1 of Part III of Schedule VI. … T]he Product on its own is not a beverage, but rather is taken with water to allow for the ingestion of the Product. ...

. … As a result, if, for example, an insurer issues a new home warranty insurance policy to an individual who is buying the new home for his or her place of residence, the fee paid for the new home warranty by the home buyer would be consideration for a taxable supply. Limited circumstances where new home warranty is exempt There are certain situations where a new home warranty issued by an insurer as a policy or contract of insurance will be included in the definition of insurance policy …: where it is issued to a person who is buying the new home to resell it; and where it is issued to a person who is not buying a new home from a builder, but who is acquiring services of constructing a new home on land owned by the person. Uncategorical taxability of new home warranties issued by non-insurers Where a new home warranty is issued by a person other than an insurer it will, regardless of who it is issued to, not be included in the definition of insurance policy …. ...

Excise and GST/HST News, No. 104, July 2018-- summary under Subsection 154(2) Summary Under Tax Topics- Excise Tax Act- Section 154- Subsection 154(2) GST on B.C. sales tax applicable to sales of expensive autos New higher tax on expensive autos Effective April 1, 2018, the [B.C.] provincial sales tax rate on sales of passenger vehicles with a purchase price of $125,000 to $149,999 has increased to 15% … [and] with a purchase price of $150,000 or more has increased to 20%. No exclusion under Regs. of high-rate taxes … With respect to the provincial levies imposed under an Act set out in subsection 2(1) of the Regulations, any provincial levy which exceeds the specified tax rate for a province is not prescribed for purposes of section 154, and therefore is included in the value of the consideration for the related supply of property or services on which the GST/HST is calculated. For purposes of section 154 and the Regulations, the specified tax rate in B.C. is 12%. … [T]he new proposed provincial sales tax rates of 15% and 20% on new and used passenger vehicles with a purchase price of $125,000 or more exceeds the 12% specified tax rate for B.C. set out in the Regulations. ...

CRA responded: (a) …[T] he amount of effort or documentation required to undertake in obtaining security from a tax debtor, pursuant to subsection 314(2) of the ETA, is not usually a relevant factor in determining if the security is satisfactory …. (b) (i) The amount of security should be equivalent to the tax assessment amount (tax, interest, and penalties). … (ii) The satisfactory form of security should consist of negotiable security that has the following hallmarks: (A) liquid; (B) equivalent, or near equivalent, to cash; and (C) exercisable upon demand without defense or counterclaim. Such acceptable negotiable security … is the Bank Letter of Guarantee or Irrevocable Standby Letter of Credit. ...

CRA responded: Since … Corporations A and B were the persons that established or carried on the business, AmalCo cannot be considered to have done so, since it is deemed to be a separate person for GST/HST purposes. … [By virtue of s. 271(b)] where an amalgamation occurs for GST/HST purposes, the transfer of property or services to AmalCo by Corporations A and B under the amalgamation agreement does not constitute an acquisition made by AmalCo from those corporations, since AmalCo is deemed to be the same person and a continuation of those corporations in respect of that property or those services. ... Thus … AmalCo cannot be considered to have “acquired” a business established or carried on by another person in accordance with section 167 nor be considered the recipient of a supply of a business. ...

28 February 2019 CBA Roundtable, Q.26-- summary under Subsection 221(2) Summary Under Tax Topics- Excise Tax Act- Section 221- Subsection 221(2) vendor can rely on inquiries with purchaser A supplier relied on the GST/HST Registry – which showed that the recipient of a sale of real estate (a charity) had a business number ending in RT0001 – in not charging HST on the sale. ... CRA responded: (a) The Business Number and Authorization Division, Business Returns Directorate, Assessment, Benefit, and Service Branch, recently confirmed that they have resolved the issue of false positives that occurred in some instances …. ...