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Base amount means, in respect of a cannabis product and a listed specified province, if the cannabis product is delivered or made available to a person that obtains it otherwise than by means of a purchase, the fair market value of the cannabis product; in any other case, the amount determined by the formula [(A − B) − C)] × [100% ÷ (100% + D)] where A is the total consideration (generally the sales price) as determined for GST/HST purposes, which the purchaser is liable to pay to the vendor for the cannabis product, the container in which the product is packaged, plus any other amount, whether payable at the same time or any other time, charged for, or to make provision for, advertising, financing, commissions, or any other matter; B is the flat‑rate cannabis duty determined under paragraph 1(b) of Schedule 7 to the Act, for the purpose of this notice; C is, in respect of the listed specified province, the amount determined under paragraph 1(b) of the applicable Schedule to the Regulations for the particular listed specified province, for the purpose of this notice; and D is the adjustment rate in respect of the listed specified province set out in section 5 of the applicable Schedule to the Regulations for the particular listed specified province (see the section “Rates of the adjustment to the additional cannabis duty in listed specified provinces”, in this publication). ...

Doing your first tax return As a newcomer to Canada, there are important tax considerations you should be aware of when you do your taxes. ...

For the CCUS ITC, only non-government assistance is taken into consideration. ...

Avoidance of tax debts A new supplementary rule was announced to strengthen the existing tax debt anti‑avoidance rule that is intended to prevent taxpayers from avoiding their tax liabilities by transferring their assets to non-arm's length persons for insufficient consideration. ...

Table of Contents Overview Charge for fuel held on an adjustment day Exceptions Charge not payable Calculating the charge for fuel held on an adjustment day Reporting and paying the charge Overview As part of the Government of Canada’s initiative to implement a federal carbon pollution pricing system, and taking into consideration provincial carbon pollution pricing systems, the Government of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system (OBPS) for industrial facilities. ...

Reference Section 251 T2058, Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation Line 162 – This is a joint election form that can be used when the partnership has disposed of property to a corporation and has received as consideration shares of any class of the capital stock of the corporation. ... Advantage The advantage is generally the total value of all property, services, compensation, or other benefits that you are entitled to as partial consideration for, or in gratitude for, the gift. ... Promoter A tax shelter promoter is any person who, in the course of a business, sells or issues (or promotes the sale, issuance or acquisition of) the tax shelter or acts as an agent or advisor in respect of such activities or accepts (whether as principal or agent) consideration for the tax shelter. ...

Reference Section 251 T2058, Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation Line 162 – This is a joint election form that can be used when the partnership has disposed of property to a corporation and has received as consideration shares of any class of the capital stock of the corporation. ... Advantage The advantage is generally the total value of all property, services, compensation, or other benefits that you are entitled to as partial consideration for, or in gratitude for, the gift. ... Promoter A tax shelter promoter is any person who, in the course of a business, sells or issues (or promotes the sale, issuance or acquisition of) the tax shelter or acts as an agent or advisor in respect of such activities or accepts (whether as principal or agent) consideration for the tax shelter. ...

The calculation excludes consideration attributable to the sale of goodwill of a business, supplies of financial services, and supplies by way of sale of capital property. ... Use Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charge s, to remit the tax. ... These changes apply to a service rendered under an agreement for a supply if: any consideration for the supply becomes due, or is paid without becoming due, after March 28, 2023, or all of the consideration for the supply became due, or was paid, before March 29, 2023, except in very limited situations These changes also apply for purposes of the imported taxable supply rules. ...

While it would not be the primary consideration in any eligibility determination, it could help provide additional context to the assessment process. ... But we flag this issue yet again, because it needs to be taken into consideration when the CRA is working on improved communications. ... They should not be cut off right away with no further assessment or consideration. ...

Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. ... Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. 2.2 Administration and management of the Discipline Policy HRB has functional responsibility for the administration of the Discipline Policy. ...