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Administrative Policy summary
Bulletin PST 107 “Telecommunication Services” August 2014 -- summary under Telecommunication Service
. … Mobile electronic devices, such as mobile phones, are considered to be ordinarily situated in BC if they are assigned a BC area code. ...
Administrative Policy summary
May 2016 Alberta CPA Roundtable, GST Q.14 -- summary under Subsection 186(1)
. … We will apply the Court’s decision in Miedzi Copper [and Stantec] where the situation has the same facts as that case. ...
Administrative Policy summary
GST/HST Memorandum 16.2 Penalties and Interest 9 January 2009 -- summary under Subsection 124(3)
See also ITA s. 221.1
. … 6. While cases may arise where interest is computed retroactively, no penalty will be imposed retroactively as a result of an amendment to Part IX of the Act. ...
Administrative Policy summary
P-0016 “Acting as an Agent” 3 April 1992 -- summary under Agency
. … An independent contractor for services must also be distinguished from an agent. ...
Administrative Policy summary
FAQ - Deferral of GST/HST Tax Remittances: CRA and COVID-19 20 April 2020 CRA Webpage (as amended on June 29, 2020) -- summary under Section 280.1
FAQ- Deferral of GST/HST Tax Remittances: CRA and COVID-19 20 April 2020 CRA Webpage (as amended on June 29, 2020)-- summary under Section 280.1 Summary Under Tax Topics- Excise Tax Act- Section 280.1 no penalties for late-filing GST/HST returns on June 30, 2020 CRA announced that although “The deadline for businesses to file their [GST/HST] returns is unchanged … the CRA won’t impose penalties where a return is filed late provided that it is filed by June 30th.” ...
Administrative Policy summary
GST159 Notice of Objection (GST/HST) -- summary under Subsection 301(1.1)
Specified person – In addition to giving facts and reasons for objecting, a specified person has to describe each issue and specify the relief the person wants for each one. ...
Administrative Policy summary
Underused Housing Tax Notice UHTN11 Exemption for New Owners February 2023 -- summary under Paragraph 6(1)(g)
The co-ownership interest of D is exempted under s. 6(1)(g) – but not that of C. ...
Administrative Policy summary
Policy Statement P-058R, Recovery Of Bad Debts, 26 October 1998 (obsolete from September 2011) -- summary under Subsection 231(3)
CCRA ruled: The insurance claim payment that relates to the indemnification of an account receivable that became a bad debt does not constitute the recovery of the bad debt for the purposes of subsection 231(3) …. ...
Administrative Policy summary
S3-F3-C1 - Replacement Property -- summary under Paragraph 44(1)(c)
S3-F3-C1- Replacement Property-- summary under Paragraph 44(1)(c) Summary Under Tax Topics- Income Tax Act- Section 44- Subsection 44(1)- Paragraph 44(1)(c) Replacement property can be acquired at any time after notice of intention to take 1.11 Where … a former property was taken under statutory authority, the replacement property can be acquired at any time after a taxpayer receives notice of an intention to take the property under statutory authority and before the time noted in [s. 44(1)(c)]. ...
Administrative Policy summary
Income Tax Folio S3-F1-C1, Shareholder Loans and Debts, April 10, 2025 -- summary under Subsection 15(2.17)
Income Tax Folio S3-F1-C1, Shareholder Loans and Debts, April 10, 2025-- summary under Subsection 15(2.17) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(2.17) Overview 1.18 … In very general terms, where the conditions set out in subsection 15(2.16) are met, subsection 15(2.17) deems that the particular corporation or partnership made a loan to the borrower for the purposes of sections 15 and 80.4, in an amount equal to the funding indirectly provided. ...