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If the total value of consideration from your taxable supplies, including your sales of electricity, exceeds the small supplier threshold, you are required to register for the GST/HST. ...

If it is impossible to get the proper documentation, taxpayers should submit full details and a written explanation for consideration. 16. ...

The fact that no revenue was generated during this period was held not to be a significant consideration in determining whether the business had commenced and was being carried on. ...

. ¶1.6(g) and (h) have been added to reflect previously published CRA guidance on this form of non-qualifying consideration. ¶1.7 (formerly included in ¶6, ¶7 and ¶8 of IT-450R) has been revised to provide clarity. ...

As of the effective date of the cancellation, the exporter is not considered to be a certified independent remanufacturer and is not entitled to the considerations (i.e., use of first mill to determine export price) provided under the Act. ...

If the total value of consideration from your taxable supplies, including your sales of electricity, exceeds the small supplier threshold, you are required to register for the GST/HST. ...

While nothing is currently prescribed for purposes of subsection 232.01(6), the following must be included by an employer that issues a TAN under subsection 232.01(3): Information about the actual supply made by the employer to the pension entity: the invoice number the date that the supply was made a description of the supply the consideration for the supply the GST/HST amount charged for the supply the name of the pension entity the GST/HST registration number of the pension entity, if applicable. ...

The regular return for the reporting period will calculate the net tax for the full reporting period including the reporting of GST/HST collected/collectible taking into consideration ITCs claimed for any events for which a taxable supply of admission was made in Canada during that period. ...

The determination of whether an establishment is a hotel, motel, inn, boarding house, lodging house or other similar premise, should be based on considerations involving all the following guidelines, but not all the guidelines necessarily apply to a given establishment since they may depend on the type of establishment and location of the establishment in question. ...

Failure to provide information will affect your consideration for benefits. ...