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Commercial activity also includes the making of a supply of real property, other than an exempt supply, by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

While this may help to mitigate the risk of future occurrences, there is no formal connection to managing such risks at the national or regional levels. ...

This information is accessible through a secure Internet connection on CRA workstations. ...

(c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of, or in connection with, the making of the supply. ...

" Act " means the Excise Tax Act; " amount " means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service; " Canada " (a) "Canada" includes: (i) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or privilege to explore for or exploit any minerals; and (ii) the seas and airspace above the submarine areas referred to in paragraph (i) in respect of any activities carried on in connection with the exploration for or exploitation of minerals; (b) in respect of imports, "Canada" has the meaning assigned by the Customs Act; " capital property ", in respect of a person, means property that is, or would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, other than property described in Class 12 or 14 of Schedule II to the Income Tax Regulations; " commercial activity " means (a) any business carried on by a person, (b) any adventure or concern of a person in the nature of trade, and (c) any activity engaged in by a person that involves the supply of real property or of a right or interest in respect of real property by that person, but does not include (d) any activity engaged in by a person to the extent that it involves the making of an exempt supply by the person, (e) any activity engaged in by an individual without a reasonable expectation of profit, or (f) the performance of any duty or activity in relation to an office or employment; " exclusive ", in respect of the consumption, use or supply of property or a service, means all or substantially all of the consumption, use or supply of the property or service, and "all or substantially all", in respect of the consumption, use or supply of property or a service by a financial institution, means all of the consumption, use or supply of the property or service; " fair market value " of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 of the Act from the consideration for the supply; " input tax credit " means a credit claimable by a registrant for the Goods and Services Tax paid or payable by the registrant in respect of the acquisition or importation of any property or service for consumption, use or supply in the course of commercial activities of the registrant; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " property " means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; " registrant " means a person who is registered under section 241, or who is required to apply to be registered under section 240 of the Act; " reporting period " of a recipient means (a) where the recipient is a registrant, a reporting period of the recipient as determined under sections 245 to 251 of the Act; and (b) in any other case, a calendar quarter; " royalty " means compensation for the use of property, usually copyrighted material or natural resources, expressed as a percentage of receipts from using the property or as an amount per unit produced; " service " means anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an officer or employee of the employer in the course of or in relation to the office or employment of that person; " small supplier ", at any time, means a person who is at that time a small supplier under section 148 of the Act; " supply " means, subject to sections 133 and 134 of the Act, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; " tax " means the Goods and Services Tax imposed under Part IX of the Act; " tax payable " by a person in respect of property or service includes (a) tax deemed under subsection 171(3) or 200(2) of the Act to have been collected by the person in respect of the property or service, and (b) an amount in respect of the property or service that is required under paragraph 171(4)(b) of the Act to be added in determining the net tax of the person for a reporting period, but does not include an amount that the person has claimed or is entitled to claim as an input tax credit in respect of the property or service; " taxable supply " means a supply that is made in the course of a commercial activity, but does not include an exempt supply. ...

Generally, tax paid in respect of the following may be included when calculating total tax paid, provided the item forms part of the adjusted cost base of the residential complex and provided that the expense satisfies the other eligibility requirements for the section 256 rebate: land (see paragraph 10) interest or option (see paragraph 11) architectural fees rentals of equipment directly related to the construction of the home legal fees related to the purchase of the land and the construction of the home building materials contractors’ and subcontractors’ services for constructing the home drilling of water well connection and installation of electrical power installation and supply of a septic system hook-up of natural gas purchase and installation of a built-in air conditioner and a built-in water purifier levelling, sodding and landscaping purchase and installation of wall to wall carpeting (not area carpeting) construction of a patio and an open deck purchase and installation of drapery hardware affixed to the complex construction of a detached garage purchase and installation of light and bathroom fixtures paving the driveway purchase and installation of a pre-wired security system purchase and installation of a built-in vacuum cleaner purchase and installation of an in-ground swimming pool. ...

For example, with respect to stories about people getting caught for tax cheating, the following are some factors that affect the deterrent impact such stories can have: Degree of personal connection: Knowing somebody personally who has been caught for tax cheating is more likely to have an impact. ...

While to a degree some participants saw a connection between business life cycle and likelihood of UE activity, participants also made it very clear that personal character and motivation is an overriding factor: a person who is honest and wants to run a legitimate business will try to do this at all stages of the business, and a person willing to cheat the government will do this at all stages of the business. ...

Finally, forfeitures (and earnings) may be used to cover administrative, investment, and similar expenses incurred in connection with the plan. ...

Certification will generally be granted where the provisional PSPA calculated in connection with the past service event does not exceed the member’s unused RRSP deduction room plus $8000. ...