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The NBRP is being reviewed on a regular basis to systematically resume services in a thoughtful and phased approach that takes into consideration both the health and safety of employees and the needs of Canadian taxpayers. ...

Where an Indian band or band-empowered entity registers an employee or other official to attend an off-reserve conference for band management activities, the conference fee (that is, the consideration paid for the right to attend the conference) will be relieved of tax provided a certificate is given to the conference organizer (refer to the section of this bulletin entitled “Documentary evidence to be retained by vendors”). ...

While discount factors are not being applied consistently across the CRA, they are applied with consideration to the various businesses and workforce realities of the affected regions or HQ branch. ...

Under the above conditions, if you transfer property to: a spouse or a person who has since become your spouse a person under 18 years of age a person with whom you were not dealing at arm's length the person to whom you transferred the property becomes liable for the lesser between: the amount you owe, and the value of the property, minus any consideration you gave for the property. ...

Gift In most cases, a gift is a voluntary transfer of property without valuable consideration to the donor. ...

The OLMC organizations, which have themselves proposed several inspiring solutions that will be taken into consideration in this next stage, will continue to be invited to give feedback on the measures put forward. ...

Consequences of misconduct and wrongdoing Discipline is rendered relative to the seriousness of the misconduct(s), taking into consideration the individual circumstances of the case, including any mitigating or aggravating factors. ...

Consequences of misconduct and wrongdoing Discipline is rendered relative to the seriousness of the misconduct(s), taking into consideration the individual circumstances of the case, including any mitigating or aggravating factors. ...

These items did not qualify: Games and toys that don’t meet the requirements above Collectibles that are not intended for play or learning, such as hockey cards or collectible dolls Toys and model sets that are marketed for adults (for example, adult construction brick or train sets) Physical books These new or used items qualified for the temporary GST/HST relief as physical books: Most published, printed books (hardcover or softcover) Updates of printed books Guide books, and atlases that do not mostly contain street or road maps Magazines and periodicals (that have no more than 5% of their printed space devoted to advertising) supplied by subscription, if all the consideration is paid during the relief period and only for those magazines or periodicals that are delivered during the relief period Physical audio recordings of printed books, if 90% or more of the recording is a spoken reading of a printed book, including abridged versions (for example, a cassette, compact disc, or reel-to-reel tape version of a published book) Physical recordings of a performance of a published play Bound or unbound printed versions of scripture of any religion, such as the Quran, the Bible, prayer books, missals, hymn books, and Torah scrolls Illustrated versions of religious scriptures (for example, comic book versions) Printed books that are wrapped or packaged for sale as a single item with a physical read-only medium that is made up of either a reproduction of the printed book or material that makes specific reference to the printed book In detail: printed book packages for students If the product is specially designed for use by students enrolled in a qualifying course, a printed book packaged with a read-only medium or a right to access a website, or both of them, that contains material that is related to the subject matter of the printed book also qualifies. ...

Dutiable amount, in respect of a cannabis product, means, other than an amount determined in a prescribed manner in prescribed circumstances, the amount determined by the formula A × [100% ÷ (100% + B + C)] 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 ad valorem cannabis duty rate (2.5%) set out in section 2 of Schedule 7 to the Act; C is, in respect of a listed specified province, the additional cannabis duty rate set out in section 2 of the applicable Schedule to the draft Regulations that applies to the province plus the adjustment rate set out in section 5 of the applicable Schedule to the draft Regulations that applies to the particular province; in respect of a specified province that is not a listed specified province, the additional cannabis duty rate set out in section 2 of the applicable Schedule to the draft Regulations that applies to the province; and in any other case, 0%. ...