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Class 12 includes low value assets depreciated at a rate of 100 per cent, while Class 14 includes limited-time patents, concessions, franchises, and licences; " 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; " financial institution ", at any time, means a person who is at that time a financial institution under section 149 of the Act; " improvement ", in respect of capital property of a person, means any property or service that is supplied to, or goods that are imported by, the person for the purpose of improving the capital property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the adjusted cost base to the person of the capital property for the purposes of the Income Tax Act; " individual " means a natural person; (version anglaise seulement) " 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; " Minister " means the Minister of National Revenue; " 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; " personal property " means property that is not real property; " prescribed " means (a) in the case of a form, the information to be given on a form or the manner of filing a form, prescribed by the Minister, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; " 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; " public sector body " means a government or a public service body; " public service body " means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university; " real property " includes (a) in respect of property in the Province of Quebec, immovable property and every lease thereof, (b) in respect of property in any other place in Canada, messuages, lands and tenements of every nature and description and every estate or interest in real property, whether legal or equitable, and (c) a mobile home; " recipient ", in respect of a supply, means the person who pays or agrees to pay consideration for the supply or, if no consideration is or is to be paid for the supply, the person to whom the supply is made; " 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; " sale ", in respect of property, includes any transfer of the ownership of the property and a transfer of the possession of the property under an agreement to transfer ownership of the property; " tax" means the Goods and Services Tax payable under Part IX of the Act. ...

The deemed sale alone does not cause the co-op to exceed the small supplier threshold since the residential complex is capital property of the co-op and, therefore, not taken into consideration for the small supplier threshold. ... Accordingly, the following considerations apply: Commercial activity paras 123(1)(a) and (b) If a person were to sell a building that is being relocated to another legal description, the sale is made in the course of commercial activities if the building is sold in the course of a business carried on by the person or as an adventure or concern in the nature of trade of the person. ... Return to footnote2 referrer Footnote 3 Section 6 of Part I of Schedule V exempts long-term residential leases and supplies of residential accommodation by way of lease or licence where the consideration does not exceed $20 per day. ...

Section 146 deems certain listed supplies made for consideration by a government, or a body established by a government, among others, to be made in the course of a commercial activity unless the supply is specifically exempt from the GST/HST under another provision of the Act. ... Because the Agency is an entity listed on Schedule A to the Canada-Saskatchewan RTA and has provided the supplier with an exemption certificate, the supplier is not required to charge or collect the GST/HST on the consideration for the supply of the office furniture to the Agency. ... In this case, the suppliers will charge the GST/HST on the consideration for the supplies of hotel and meals made to the employee, even though the employee is attending the conference as an employee of a Department listed on Schedule A to the Canada-Yukon RTA. ...

Where a supply of one or more financial services together with other properties (excluding capital properties) or services that are not financial services is made for a single consideration, the supply of all properties and/or services is treated as a supply of financial services if: the financial services are related to the other services or properties; it is the usual business practice of the supplier to supply those or similar properties and services together; and the consideration for the financial services (if supplied separately) would be more than 50% of the consideration for all of the properties or services if they had been supplied separately. ... In this case, if more than 50% of the consideration relates to financial services, the supply of all property and services is treated as a supply of financial services. ...

The TPRC will evaluate: whether the documents obtained or prepared contain a description that is complete and accurate in all material respects of the items listed in subsection 247(4) whether the documents were prepared or obtained by the documentation-due date and whether the documents were provided within three months of a written request to do so When the TPRC is reviewing the general determination of reasonable efforts a number of different factors will be taken into consideration, including but not limited to: Compliance vs. accuracy Demonstrated efforts Administrative burden Compliance vs. ... When evaluating a referral, the TPRC will examine the Penalty Referral Report prepared by the auditor, which should provide the following: an overview of the case and the penalty issue the facts of the case an analysis of the taxpayer documentation taking into consideration the six items listed in subparagraphs 247(4)(a)(i) to (vi) and the issues identified by the auditor other related information such as a copy of the formal contemporaneous documentation request letter and requested opinions from other areas within the CRA representations made by the taxpayer or the representative of the taxpayer with respect to the penalty and any comments the auditor may have on each of the points raised in the taxpayer representations Examples of some of the items the TPRC will possibly take into consideration during the evaluation are: whether the documents obtained or prepared by the taxpayer contain a description that is complete and accurate in all material respects of the items listed in 247(4); whether the documents were prepared or obtained by the documentation-due date; and whether the documents were provided within three months of a written request to do so where a foreign-based requirement under section 231.6 of the Act, and/or any domestic-based requirement under section 231.2 was issued, whether the taxpayer provided all of the items requested the significance of the controlled transactions subject to penalty consideration in terms of the taxpayer's overall business and whether the documentation prepared or obtained by the taxpayer was sufficient given the significance of the transaction what efforts have been made to determine and use arm's length transfer prices or allocations, that is, evidence of "reasonable efforts" the magnitude of the transfer pricing adjustments required any downward transfer pricing adjustments considered for setoff against upward transfer pricing adjustments in calculating the amount subject to penalty the auditor's comments on each of the points raised in the taxpayer's representations and any comments made by the Large File Case Manager Refer to TPM-13, Referrals to the Transfer Pricing Review Committee for additional information regarding transfer pricing penalty referrals and QCCA referrals. ...

We incorporated "green" considerations inour outreach events by reducing paper-based communiqués and promoting our electronic newsletters. ... We also met our objectives of integrating SD considerations into our outreach and volunteer activities, as well as into our partnership agreements. ... We updated and promoted a course for sustainable business travel; and began work to develop an SD criteria tool that will help analysts and planners to include SD considerations in their projects, policies, and plans. ...

The criteria are designed to guide the inclusion of social, economic, and environmental considerations when preparing partnership agreements. ... Our SD criteria guide will better facilitate the integration of SD considerations in partnership agreements, and allow us to engage external partners to meet mutual SD objectives. ... To ensure consideration of SD during the development of corporate policy instruments, representations were made to have SD considerations included in relevant guidance documents. ...

Therefore, when preparing the PIA consideration was given to such things as: policies and procedures; training; the role of technology including such things as automated collection strategies, use of macros, computer systems including development, enhancements and their use in workload management; budgeting and resourcing; the evaluation of and reporting on the CTP; and collection activities such as tracing, communications with clients, legal actions and the exercise of discretion through the delegation of Ministerial powers. ... As part of this review consideration will be given as to which letters should include the Privacy Statement. ... In such instances clients are directed to send their submissions for relief to Appeals Branch for consideration. ...

On this page Who has to file a T5008 slip When do you not have to file a T5008 slip Completing the T5008 slip Distributing the T5008 slip Amending, cancelling, adding, or replacing T5008 slips Who has to file a T5008 slip The following persons have to file a T5008 slip and information return: every trader or dealer in securities who buys a security as principal (for their own account) or sells a security as an agent or nominee for any vendor every person in the business of buying and selling precious metals in the form of certificates, bullion, or coins who makes a payment to another person for a sale of precious metals by that other person every person who, as a nominee or agent for another person, gets the proceeds of a sale or other transaction carried out in the name of the nominee or agent every person who makes a payment to, or acts as a nominee or agent for, an individual resident in Canada for the disposition or redemption of a debt obligation in bearer form every person (other than an individual who is not a trust) who acquires, redeems, or cancels a security issued by that same person, except when the transactions involve the following: exchanges of shares for new shares in the course of a reorganization of the capital of a corporation (section 86), if no consideration other than the new shares is receivable securities disposed of when a partnership ends [subsection 98(3)] securities transferred when a new partnership is formed from a predecessor partnership [subsection 98(6)] convertible property (section 51), that is, when a corporation's shares, bonds, debentures, or notes are exchanged for shares of the same corporation and no consideration other than the new shares is receivable redemptions, cancellations, or acquisitions of securities made during an amalgamation (section 87) exchange of capital property that is a convertible debt obligation for another debt obligation (section 51.1) Note If cash or some other consideration totalling $200 or less is received instead of a fractional interest in shares during an exchange to which section 51 or 87 applies, you do not need to report the transaction. If the cash or other consideration is more than $200, you have to report the entire exchange transaction. ...

A distribution platform operator in respect of a supply of property or a service made through a specified distribution platform is a person other than the supplier or an excluded operator who: controls or sets the essential elements of the transaction between the supplier and the recipient, or if that circumstance does not apply to any person, is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply and transmitting all or part of the consideration to the supplier. In relation to a supply of property or a service, an excluded operator is a person who: does not set, directly or indirectly, any of the terms and conditions under which the supply is made, is not involved, directly or indirectly, in authorizing the charge to the recipient of the supply in respect of the payment of the consideration for the supply, and is not involved, directly or indirectly, in the ordering or delivery of the property or in the ordering or rendering of the service; or solely provides for the listing or advertising of the property or service or for the redirecting or transferring to a digital platform on which the property or service is offered; or is solely a payment processor. ... Specified supplies include, but are not limited to: online subscription-based video or music streaming mobile apps E-books online video gaming traditional services such as legal and accounting services There are several types of supplies that are not considered to be specified supplies, including: supplies that may not be consumed or used in Canada, supplies that relate to tangible personal property or real property that is situated outside Canada, and services that are supplied to a person in connection with a supply of short-term accommodation made to the person, and the consideration for which represents a booking fee, administration fee or other similar charge. ...