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Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Subsection 6(1)
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Subsection 6(1) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(1) Whether situs of use is limited is determined by the terms of the supply agreement rather than actual use 14. ... Example 2 The licence of software by an Ontario supplier to an Ontario company provides that it may only be used at the licensee’s Ontario head office – so that under s. 6(1) the place of supply is in Ontario. ...
Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Clause 6(2)(b)(i)(B)
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Clause 6(2)(b)(i)(B) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(b)- Subparagraph 6(2)(b)(i)- Clause 6(2)(b)(i)(B) Primacy generally accorded to the contracting address 50. ...
Administrative Policy summary
Excise and GST/HST News – No. 119, April 2025 -- summary under Subsection 238(1)
Excise and GST/HST News – No. 119, April 2025-- summary under Subsection 238(1) Summary Under Tax Topics- Excise Tax Act- Section 238- Subsection 238(1) electronic filing required other than for SLFIs and charities Mandatory electronic filing For reporting periods that begin after December 31, 2023, all GST/HST registrants, with the exception of charities and selected listed financial institutions, must file their GST/HST returns electronically. ...
Administrative Policy summary
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Clause 6(2)(b)(i)(A)
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Clause 6(2)(b)(i)(A) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(b)- Subparagraph 6(2)(b)(i)- Clause 6(2)(b)(i)(A) Reasonableness of regarding an address as a business address 39. ... [This rule] does not require a supplier to obtain an address of the recipient that the supplier does not already obtain in the ordinary course of its business. … 42. ...
Technical Interpretation - Internal
17 January 2025 Internal T.I. 2024-1029791I7 F - SSUC - Rémunération de la haute direction / CEWS -
17 January 2025 Internal T.I. 2024-1029791I7 F- SSUC- Rémunération de la haute direction / CEWS- Unedited CRA Tags 125.7(1), 125.7(2), 125.7(14), 125.7(14.1) Principales Questions: Est-ce que la rémunération de la haute direction, au sens de l’alinéa a) de la définition de la « rémunération de la haute direction » au paragraphe 125.7(1), correspond à la somme totale qui est déclarée dans la Déclaration de la rémunération de la haute direction de l’entité pour les membres de la haute direction visés sans ajustement? ... Position Adoptée: Oui / Yes. Raisons: Libellé de la Loi / Wording of the Act. Le 17 janvier 2025 Madame Linda Boulanger Administration centrale XXXXXXXXXX Direction des décisions en impôt Direction du secteur international J-F. ...
Technical Interpretation - External
25 March 2025 External T.I. 2025-1049301E5 - METC - Hyperbaric oxygen chamber & concentrator
25 March 2025 External T.I. 2025-1049301E5- METC- Hyperbaric oxygen chamber & concentrator Unedited CRA Tags Subsection 118.2(2) ITA; Paragraphs 118.2(2)(i) and (k) ITA; Paragraph 118.4(2)(c) ITA Principal Issues: Whether the amounts paid to acquire 1) a portable oxygen concentrator and 2) a hyperbaric oxygen chamber would qualify as eligible medical expenses for the purposes of the medical expense tax credit (METC). ... XXXXXXXXXX 2025-104930 Éloïse Lafortune Viger March 25, 2025 Dear XXXXXXXXXX, Re: Medical Expense Tax Credit – Portable Oxygen Concentrator and Hyperbaric Oxygen Chamber We are writing in response to your letter dated October 16, 2024, inquiring whether the amounts paid to acquire a portable oxygen concentrator and a hard shell hyperbaric oxygen chamber would qualify as eligible medical expenses under subsection 118.2(2) of the Income Tax Act (the “Act”) for the purposes of the medical expense tax credit (“METC”). ...
Technical Interpretation - External
2 January 2025 External T.I. 2024-1020361E5 - Indian Act Tax Exemption & Employment Income
2 January 2025 External T.I. 2024-1020361E5- Indian Act Tax Exemption & Employment Income Unedited CRA Tags ITA para. 81(1)(a); IA s. 87 Principal Issues: Whether the employment income of the Employees is situated on a reserve and exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act. ... January 2, 2025 XXXXXXXXXX Phyllis Chiu 2024-102036 Dear XXXXXXXXXX: RE: Off-reserve employment and the tax exemption under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act This is in response to your enquiry asking whether the employment income of employees (Employees), who are registered under the Indian Act and working off-reserve at the XXXXXXXXXX (Health Centre), is exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act (Act). ...
Current CRA website
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have the sole care of at least one child
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have the sole care of at least one child Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...
Current CRA website
2025 Northern Ontario energy credit (NOEC) – Calculation sheet for married or common-law individuals who have or do not have children
2025 Northern Ontario energy credit (NOEC) – Calculation sheet for married or common-law individuals who have or do not have children Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...
Current CRA website
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who share the care of all their children
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who share the care of all their children Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...