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Administrative Policy summary
23 May 2017 Interpretation 182665 -- summary under Subsection 254(5)
CRA stated: We confirm that an electronic signature produced using […] or [a] similar device is acceptable for purposes of filing a GST/HST rebate application, provided the signature and any related electronic records exhibit the characteristics of reliability, integrity, and authenticity, as discussed in GST/HST Memorandum 15.2, Computerized Records. ...
Administrative Policy summary
RC4050 GST/HST Information for Selected Listed Financial Institutions -- summary under Paragraph 296(1)(a)
. … If you need to amend/revise the information reported on your original GST494 return, you must send us a new GST494 return and write the word "AMENDED" at the top of the form. ...
Administrative Policy summary
Bulletin PST 208, Goods for Resale, April 2016 -- summary under Purchaser
.… Self-assessment If you take taxable goods from your resale inventory for business or personal use, you must self-assess… If you take taxable goods from your lease inventory for business or personal use, you must self-assess PST as explained in Bulletin PST 315 … ...
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.15 -- summary under Subsection 220.06(1)
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.” ...
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.11(b) -- summary under Section 271
. … 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. ...
Administrative Policy summary
Guidance on the application of the split income rules for adults 15 December 2017 CRA Webpage -- summary under Clause (c)(ii)(C)
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. ...
Administrative Policy summary
GST/HST Policy Statement P-053 Application of all or Substantially all to Residential Complexes November 2, 1992 -- summary under Residential Complex
. … 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. ...
Administrative Policy summary
22 December 2008 Interpretation 78066 -- summary under Section 2
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. ...
Administrative Policy summary
10 January 2018 Interpretation 139614 -- summary under Paragraph (f.1)
. … 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. ...
Administrative Policy summary
24 January 2018 Ruling 156434 -- summary under Debt Security
. … Conditional sales contracts and assignments of those contracts provide a financing mechanism to the customer. ...