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Excise and GST/HST News- No. 95 Table of Contents Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration No offset of GST/HST and QST amounts for selected listed financial institutions with a consolidated filing election Service standard for responding to written requests for GST/HST rulings and interpretations Online services for GST/HST accounts Representatives – request or delete authorizations online Prescribed rates of interest What’s new in publications Enquiries Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration As discussed in the Excise and GST/HST News – N o 91 and N o 94, section 156 of the Excise Tax Act permits corporations resident in Canada and Canadian partnerships that are: registrants engaged exclusively in commercial activities; and specified members of the same qualifying group to jointly elect to treat taxable supplies (with certain exceptions) made between them as having been made for no consideration. ... These parties must complete and file Form RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes. ...

Assessment criteria and considerations In all aspects of their work, the Board members ensure the confidentiality of the information they have access to as they are bound by the confidentially provisions of the Income Tax Act, the Access to Information Act, and the Privacy Act. ... In selecting the content to review, the Board and the CRA take into consideration different times of the year to determine if the organization is producing original news content on an ongoing basis. ... The Board’s recommendations are framed within the wording of the Act, and with the administrative considerations set out in the Guidance, in particular, sections 2.23–2.38. ...

Assessment criteria and considerations In all aspects of their work, the Board members ensure the confidentiality of the information they have access to, as they are bound by the confidentially provisions of the Income Tax Act, the Access to Information Ac t, and the Privacy Act. ... In selecting the content to review, the Board and the CRA take into consideration different times of the year to determine if the organization is producing original news content on an ongoing basis. ... The Board’s recommendations are framed within the wording of the Act, and with the administrative considerations set out in the Guidance, in particular, the sections defining original news content. ...

ARCHIVED- Excise and GST/HST News- No. 95 Table of Contents Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration No offset of GST/HST and QST amounts for selected listed financial institutions with a consolidated filing election Service standard for responding to written requests for GST/HST rulings and interpretations Online services for GST/HST accounts Representatives – request or delete authorizations online Prescribed rates of interest What’s new in publications Enquiries Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration As discussed in the Excise and GST/HST News – N o 91 and N o 94, section 156 of the Excise Tax Act permits corporations resident in Canada and Canadian partnerships that are: registrants engaged exclusively in commercial activities; and specified members of the same qualifying group to jointly elect to treat taxable supplies (with certain exceptions) made between them as having been made for no consideration. ... These parties must complete and file Form RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes. ...

Below are our special accountability considerations for pooled grants. ... Below are our special accountability considerations for granting charitable goods. ... Below are our special accountability considerations for granting real property. ...

The resident consumer is not required to pay any consideration to anyone for the good. ... This is because the non-resident is supplying the catalogues to the residents for no consideration. ... The consideration for the supply of the inspection services is $1,000. ...

Other considerations Indicate with your request if this is the first or second review request. ...

Other considerations Indicate with your request if this is the first or second review request. ...

Other considerations If your charity is a corporation A charity that is a corporation does not have to file a T2 Corporation Income Tax Return during the period it has charitable status. ...

Tax considerations for Indigenous Peoples and newcomers Specific tax information and concepts related to Indigenous Peoples and newcomers. ...