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During Period 2, the s. 7(a)(ii) exemption will not apply to the Base Rents – nor will s. 6.1, since the Developer has acquired the Residential Units for the purpose of making supplies of the Units by way of assignment. ...

It is generally less favourable than that in (cancelled) IT-160R3 under which, for example, the benefit could be computed based on the cost of a first-class ticket in a wider range of circumstances (and for a “small, inexpensive aircraft,” might be based on an economy class fare) – and there was no mention of an imputed available-for-use benefit based on the aircraft’s cost. ...

It is estimated that during the regular academic session from September to May, more than 10% of the units will be supplied for short-term stays (generating rentals of more than $20 per day) and, during June through August, that 90% or more of the apartment units will be supplied for short-term stays (under one month) – with the balance for long-term stays. ...

8 March 2018 CBA Commodity Taxes Roundtable, Q.7-- summary under Money Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Money CRA reviewing whether crypto-currencies are "money" Does the position in 2013-0514701I7, that “Virtual currencies, such as Bitcoins, are not considered to be a currency … [so that] using Bitcoins to purchase goods or services would be treated as a form of barter transaction” still hold, or (given that the definition of “money” is not restricted to the listed items and includes “money”) does CRA consider the purchase and sale of crypto-currencies to be an exempt supply of a financial service (specifically, of money)? ...

GST/HST Memorandum 21-2 “Residential Care Services” January 2019-- summary under Section 2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part IV- Section 2 meaning of disability, underprivileged, operated/single supply of residential care “Underprivileged” generally “refers to an individual who, being unable to provide for their own or their dependants’ basic requirements (including food, shelter, clothing, fuel, utilities, household supplies, and special personal needs), is in need of assistance …. ...

Usually, depending on the business’s situation, you must provide one of the following: written confirmation that the business is an SLFI for GST/HST or QST purposes or both and is a resident in Canada, the business did not make any taxable supplies, and the business did not file any rebate applications for a particular reporting period if you are voluntarily registering for the GST/HST and QST, or for the QST only, effective the first day of that particular reporting period Note: In this situation, this form must be received by the CRA during that reporting period. a document (a balance sheet, a financial statement, or an information slip) proving that the business is required to register for GST/HST and QST purposes because its revenues from QST taxable supplies, including zero-rated supplies, exceeded $30,000 (or $50,000 for a public service body) over the last four calendar quarters or in a single calendar quarter sale invoices or other documents proving that the business began charging the GST/HST and QST on the effective dated entered on this form if you are voluntarily registering for the GST/HST and QST and you have taxable supplies Assignment of annual reporting period Part B3 – Reporting Period We will assign you an annual reporting period. ...

. … 60. Examples of recreational courses include non-credit courses in subjects such as dancing, skating, cooking or sailing. ...

If a supplier revokes a previously made election, it … may be required to apply the change-in-use rules for capital personal property and capital real property. ...

. … With respect to objections related to other tax matters filed by individuals and businesses, the CRA is currently holding these accounts in abeyance. ...

., respecting Q.9 where “each member of … a group may determine its qualifying revenue separately and not based on the consolidated statements, so long as every member of the group determines its qualifying revenue on that separate basis”] an eligible employer may choose to apply a different approach in a subsequent claim period, provided that all the requirements for the application of that different rule are met for that subsequent claim period. ...