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If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For information on the requirements that must be met to qualify as a school authority, refer to GST/HST Memorandum 20-1, School Authorities – Elementary and Secondary Schools. ...

Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians, summarizes the CRA’s policy concerning the application of the GST/HST to supplies of property and services made to Indians, Indian bands and band-empowered entities. ... Go to the Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge webpage for technical enquiries, publications and forms, and regional office contact information. ...

The Summary has also been updated to remove the reference to the Video Series – Canadian students and income tax, in the second sentence of the fourth paragraph, as these videos are no longer available on the CRA website. ¶1.4.1 has been inserted to separately number the existing content that comprised the second paragraph in ¶1.4. ¶1.6 has been updated to refer to line number 32300 in the link for tuition, education, and textbook amounts. ... Form TL11B, Tuition and Enrolment Certificate – Flying School or Club, has been eliminated. ...

The Assessment & Benefit Services Branch (ABSB) and Information Technology Branch (ITB) have joint responsibility for the project. ...

The second row indicates “$560- annually in GST/HST credit payments + $147 annually per child.” ... For an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities, see Note 3 xviii on parliamentary appropriations. ...

Income tax objections Objections to income tax assessments/reassessments must be in writing, and can be filed online through My Account/My Business Account/Represent a client, by letter addressed to the Chief of Appeals, or by filling in Form T400A, Objection – Income Tax Act. ... For more information, go to 10.11.18 and RC4067, Protocol – Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency. 19.2.4 Restrictions Taxpayers are subject to certain restrictions of their objection rights: when the taxpayer has signed a waiver of their right to object to that issue; when the minister (via Appeals Branch) assesses or reassesses under subsection 165(1.13), and the taxpayer objects. 19.2.5 Further recourse Appeals officers will advise taxpayers of their right to appeal to the TCC, which is the first level of the court process. ...

Appendix 2: Grounds – Ineligibility/Suspension Lists the grounds for which a supplier may become ineligible for suspended. ... Enquiries 9.1 Employees are to direct questions about this directive to the FAB AD Compliance and Policy / DGFA DA conformité et politique (CRA/ARC) mailbox. 9.2 Suppliers must direct questions about this directive to the responsible Contracting Authority. 10. ...

Business video gallery Videos Title Description Series Dental Care Measures Act – T4 and T4A Updates The Dental Care Measures Act. ... August 8, 2019 |none| Payment on Filing (PoF) – CRA’s new policy to assist employers in meeting their remittance obligations This webinar provides information to employers, trustees, or payers of other amounts related to employment about the Payment on Filing (PoF) policy. ...

More help for filing your tax return Take our free online course to learn about personal income taxes in Canada Get ready to do your taxes Determine if you live on Indigenous government lands Questions and answers about filing your taxes Tax tip: Information for Indigenous peoples Factsheet: Indigenous Peoples Webinar – Indigenous peoples: get your benefits and credits COVID-19 related benefits COVID-19 benefits provided temporary income support to individuals who were directly affected by the pandemic and are generally taxable. ... Common guides For individuals: Income Tax Package- Guide, return and schedules For employers: Employer's Guide – Filing the T4 Slip and Summary Payments to First Nations workers Indian Act Exemption for Employment Income Guidelines For self-employed individuals: Small businesses and self-employed income Personal income tax for self-employed individuals Common forms Employment income: TD1 Personal tax Credits Return TD1-IN Determination of Exemption of an Indian's employment income GST returns: GST499-1 First Nations Tax (FNT) Schedule- Canada.ca GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST)- Canada.ca CPP: CPT124 Application to Cover the Employment of an Indian in Canada under the Canada Pension Plan whose Income is Exempt under the Income Tax Act For all products, refer to: Forms and publications Upcoming learning events View and register for upcoming national outreach events Resources Outreach materials to print and share Page details Date modified: 2025-02-20 ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Proposed section 192.1 states that if a taxable supply by way of sale of a single unit residential complex (as defined in subsection 254(1)) or of a residential condominium unit is made in Canada under an agreement of purchase and sale (in this section, referred to as the purchase agreement) entered into with a builder of the single unit residential complex or of the residential condominium unit and if another supply by way of assignment of the purchase agreement is made by a person (other than the builder) under another agreement, then the following rules apply: the other supply is deemed to be a taxable supply, by way of sale, of real property that is an interest in the single unit residential complex or residential condominium unit the consideration for the other supply is deemed to be equal to the amount determined by the formula: A – B Where A is the consideration for the other supply as otherwise determined for GST/HST purposes B is: (i) if the other agreement indicates in writing that a part of the consideration for the other supply is attributable to the reimbursement of a deposit paid under the purchase agreement, the part of the consideration for the other supply that is solely attributable to the reimbursement of the deposit paid under the purchase agreement (ii) in any other case, zero Proposed section 192.1 applies in respect of any supply by way of assignment of an agreement of purchase and sale if the supply is made after May 6, 2022. ...