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Current CRA website

Example – Expense journal – Month of July

Example Expense journal Month of July Example Example of expense journal for the month of July Date Particulars Cheque No. Bank GST (5%) Purchases Legal & Acct. Adv. Permit Repairs Capital items July 1 XYZ Radio 407 367.50 17.50 0 0 350.00 0 0 0 July 1 Smith Hardware 408 26.95 1.28 0 0 0 0 25.67 0 July 2 City of Ottawa 409 157.50 7.50 0 0 0 150.00 0 0 July 3 Andy's Accounting 410 262.50 12.50 0 250.00 0 0 0 0 July 5 Wholesale Supply Inc. 411 1,836.60 87.46 1,749.14 0 0 0 0 0 July 5 Ed's Used Cars 412 1,575.00 75.00 0 0 0 0 0 1,500.00 Forms and publications Guide RC4022, General Information for GST/HST Registrants Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income Page details Date modified: 2025-06-05 ...
GST/HST Ruling

15 February 2018 GST/HST Ruling 178892 - – Supply of […] Device

STATEMENT OF FACTS We understand the following from your fax, your website […] and a telephone conversation of August 31, 2016: 1. […] (the Corporation) is a designer and manufacturer of supplies […] for the medical and scientific industry. ... The Corporation sells medical devices and hospital equipment to hospitals […] in Canada. 3. ... The Device is used by technicians, nurses, medical practitioners […]. 7. ...
Archived CRA website

ARCHIVED - 5006g - 1997 General Income Tax Guide / Net income & Taxable inc

See " Home Buyers' Plan (HBP) repayments " on page 23. ... See " How do you change your return? " on page 9 for details. ... If you have a tax shelter, see " Tax shelters " on page 12. ...
Current CRA website

Line 25500 – Prescribed Zones – Saskatchewan

Line 25500 Prescribed Zones Saskatchewan Place names followed by numbers are Indian reserves. ... Saskatchewan Table of the prescribed northern or intermediate zones for Saskatchewan Zone A Prescribed Northern Zones Zone B Prescribed Intermediate Zones Beaver Lake Black Lake Bushell Camsell Portage Chicken 224 Chicken 225 Chicken 226 Cluff Lake Collins Bay Eldorado Fond du Lac Fond du Lac 227 Fond du Lac 228 Fond du Lac 229 Fond du Lac 231 Fond du Lac 232 Fond du Lac 233 Goldfields Gunnar Lac la Hache 220 Lorado Points North Landing (north of Wollaston Lake) Stony Rapids Uranium City Waterloo Lake Wollaston Lake Air Ronge Amisk Lake 184 Beauval Bélanger (east of La Loche) Birch Portage 184A Brabant (Brabant Lake) Budd's Point 20D Buffalo Narrows Canoe Lake Canoe Lake 165 Canoe Lake 165A Canoe Lake 165B Canoe Narrows Canoe River Cantyre Carrot River 29A Churchill Lake 193A Clearwater River Dene 221 Clearwater River Dene 222 Clearwater River Dene 223 Cole Bay Cree Lake Creighton Cumberland 20 Cumberland House Denare Beach Deschambault Lake Descharme Lake Dillon Dipper Rapids Dipper Rapids 192C Elak Dase 192A Flin Flon (Saskatchewan) Fort Black Four Portages 157C Fox Point 157D Fox Point 157E Garson Lake Grandmother's Bay 219 Hall Lake (near Besnard Lake) Île-à-la-Crosse Île-à-la-Crosse 192E Island Falls Jan Lake Jans Bay Kinoosao Kitsakie 156B Knee Lake 192B La Loche La Loche West La Plonge 192 La Ronge Lac la Ronge 156 Landing Little Hills 158 Little Hills 158A Little Hills 158B McLennan Lake Michel Village Mirond Lake 184E Missinipe Molanosa Morin Lake 217 Muskeg River 20C Nemebien River 156C Old Fort 157B Opaskwayak Cree First Nation 27A Pakwaw Lake Patuanak Pelican Narrows Pelican Narrows 184B Pemmican Portage Peter Pond Lake 193 Phantom Beach Pine Bluff 20A Pine Bluff 20B Pine River Pinehouse Potato River 156A Primeau Lake Primeau Lake 192F Red Earth Red Earth 29 St. ...
Current CRA website

Line 25500 – Prescribed Zones – Quebec

Line 25500 Prescribed Zones Quebec Place names followed by numbers are Indian reserves. ... Quebec Table of the prescribed northern or intermediate zones for Quebec Zone A Prescribed Northern Zones Zone B Prescribed Intermediate Zones Achiwapaschikisit Aguanish Akulivik Anaukaskayach Askwasimwakwanan Aupaluk Awikwataukach Aylmer Sound Baie-des-Ha! ...
Decision summary

BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179 -- summary under Subsection 102(2)

BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179-- summary under Subsection 102(2) Summary Under Tax Topics- Income Tax Act- 101-110- Section 102- Subsection 102(2) a two-tier partnership structure can be legally respected as such if the upper-tier partnership is a limited partnership The taxpayer (“Cayman Ltd.”) was a Cayman company which was the general partner of a Cayman LP (“Cayman LP”). ... He was not considering the position of limited partners in a limited partnership, whose role is limited and circumscribed by statute. Cayman LP's business was carried on by its general partner (Cayman Ltd) and the limited partners (including Fyled) were prohibited by Cayman law from taking part in Cayman LP's business …. ... A further basis for finding that Fyled was not a member of the UK LLP was that Cayman LP could not (and was not) recorded as a member of the UK LLP, nor was Fyled (para. 47): In any event, UK LLP is a UK corporate body governed by the Limited Liability Partnership Act 2000 which imposes a number of requirements, including the requirement that members must subscribe their name to the incorporation document …. ...
GST/HST Ruling

6 September 2018 GST/HST Ruling 185555 - – […][The Product] – […][Flavour 1] and […][Flavour 2] [Basic Groceries]

The back of the bag notes the ingredients of the Product and describes the Product as being “[…]”. 8. [Flavour 1] of the Product has the following ingredients: […]. 9. [Flavour 2] has the following ingredients: […]. 10. The manufacturer’s Web site, […], states that the Product is […][Product details]. 11. ...
21 June 2016- 11:22pm National Exhibition Centre European Court of Justice finds that a fee for arranging for credit card payments for tickets was not exempt from VAT Email this Content The owner of a British exhibition centre (“NEC”) sold tickets on behalf of third parties holding events at the centre. ... Summaries of HMRC v National Exhibition Centre Ltd., [2016] BVC 19 under ETA s. 123(1) supply, s. 123(1) financial service para. ...
Miscellaneous severed letter

7 August 1990 Income Tax Severed Letter - Cape Breton Investment Tax Credit Program — date of acquisition of property — foreign exchange rate

7 August 1990 Income Tax Severed Letter- Cape Breton Investment Tax Credit Program date of acquisition of property foreign exchange rate Unedited CRA Tags none Subject: Cape Breton Investment Tax Credit (CBITC) Program_ Date of Acquisition of Property-Foreign Exchange Rate This is in reply to your Memorandum dated March 13, 1990 whereby you requested our opinion concerning the determination of the date of acquisition of certain equipment and the treatment of variations in exchange rates in respect of part of the purchase price paid before the date of acquisitions of the equipment. ... As stated in paragraph 6 of IT-50R: “... property can pass and acquisition take place only if the asset is in existence and, even then, only if it is a `specific asset', i.e. one that is capable of being identified as the object of the contract.” ...
Miscellaneous severed letter

7 August 1991 Income Tax Severed Letter - Nova Scotia R & D Tax Credit - Ontario R & D Super Allowance

7 August 1991 Income Tax Severed Letter- Nova Scotia R & D Tax Credit- Ontario R & D Super Allowance Unedited CRA Tags 12(1)(x), 37(1)(d), 127(9), 127(11.1) Dear Sirs: Re: Nova Scotia Research and Development (`R&D') Tax Credit Ontario R&D Super Allowance We are writing in reply to your letter of June 3, 1991 in which you requested a technical interpretation as to why the Nova Scotia R&D Tax Credit is considered to be government assistance for the purpose of paragraph 12(1)(x) of the Income Tax Act (the "Act") while the Ontario R&D Super Allowance is not. ...

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