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When asked whether “neither (a) the original CRA Real Estate Appraiser nor (b) any appraiser within the same group/office of the initial CRA appraiser will be involved or provide input respecting the objection or appeal and that if CRA’s Appeal Division requires input in respect of the GST-registrant’s Objection or Appeal, such advice will be provided by a wholly independent CRA appraiser from a different CRA Real Estate Appraisal Group/Office, without contact with … the initial CRA appraiser,” CRA responded only by indicating that its appraisers were required under their professional standards to be impartial and unbiased. ...

Need claim only 1 exemption (paras. 3.2, 3.3) When filing a return, an owner need only claim one out of a number of applicable exemptions – although, in light of s. 47(2), the exemptions in s. 6(7)(c) to (f) may be considered less desirable. ...

. … [P]roperty and services that could be eligible for zero-rating under this provision include: fuel and other supplies; railway junction and switching charges, pilotage services, aircraft landing fees; railway right-of-way charges, and warehouse fees; stevedoring services; spare parts, repair, and maintenance services; and air navigation services. ...

Holdco was formed to acquire shares of Opco, carrying on an active business, and Manager provides asset management and investment advisory services respecting Opco for a fee – which is paid by Holdco, rather than Opco, because Holdco is not the sole shareholder of Opco. ...

. … If Mr. X is not a builder in his own right (for example, at the time of entering into the agreement of purchase and sale, he intended to acquire the house for his personal use), the sale of that interest would generally be exempt under section 2 of Part I of Schedule V to the ETA. ...

Any postponement under this subsection requires approval of the appropriate delegated authority … Specific to the postponement of GST/HST amounts owing which have been objected to, where the taxpayer is unable to provide security in a form and amount satisfactory to the Minister, postponement will only be considered where: the registrant remains current with tax compliance requirements for all associated accounts the GST/HST amounts in dispute have not already been collected by the registrant at all times during the objection and/or appeal, the business remains in good financial standing the registrant provides relevant information after an assessment is raised that may result in the assessment being overturned the registrant’s objection and/or appeal identifies reasonable differences in the interpretation of the legislation the registrant has Canadian-based assets The decision to postpone collection action without the acceptance of security is a local business decision made on a case-by-case basis, based on the facts of each specific account. ...

The participant's specified interest could be x % of every product produced or 100% of one product and 0% of the other products.... ...

There is no employer – employee relationship between Company A and the employees of Company B. ...

. … Example 2 For $15,000 per month, you lease a restaurant building with affixed machinery (beer tap equipment) and various furniture. ...

Therefore, … the application of subsection 212.1(4) in this case would defeat the objective of section 212.1…. ...