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If the stratified investment plan is required to self-assess a prescribed amount of tax relating to a provincial series under section 218.1, such amount would be included on line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration for non-registrants and line 405 of Form GST34 for registrants. ... As a result, any outlay made, or expense incurred, by the investment plan in respect of these units will relate to the investment plan's Canadian activity for the purposes of calculating the amount of an external charge or qualifying consideration as defined in section 217 of the Act (under paragraphs 225.4(3)(c) for stratified investment plan, 225.4(4)(c) for non-stratified investment plans and 225.4(5)(c) for a private investment plan or pension entity of a pension plan). ... An exclusive input of an SLFI investment plan means property or a service that is acquired or imported by the person for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration (subsection 225.4(1)). ...

If the stratified investment plan is required to self-assess a prescribed amount of tax relating to a provincial series under section 218.1, such amount would be included on line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration for non-registrants and line 405 of Form GST34 for registrants. ... As a result, any outlay made, or expense incurred, by the investment plan in respect of these units will relate to the investment plan's Canadian activity for the purposes of calculating the amount of an external charge or qualifying consideration as defined in section 217 of the Act (under paragraphs 225.4(3)(c) for stratified investment plan, 225.4(4)(c) for non-stratified investment plans and 225.4(5)(c) for a private investment plan or pension entity of a pension plan). ... An exclusive input of an SLFI investment plan means property or a service that is acquired or imported by the person for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration (subsection 225.4(1)). ...

Qualifying revenue means the inflow of cash, receivables, or other consideration arising in the course of the ordinary activities of the eligible employer in Canada in a particular period. ... Primarily out of the control of owners or management Consideration should be given to the extent that inflows are influenced by the decision of owners or management. ... The qualifying revenue of an eligible employer means the inflow of cash, receivables, or other consideration arising in the course of its ordinary activities (see Q6) in Canada in a particular period. ...

Qualifying revenue means the inflow of cash, receivables, or other consideration arising in the course of the ordinary activities of the eligible employer in Canada in a particular period. ... Primarily out of the control of owners or management Consideration should be given to the extent that inflows are influenced by the decision of owners or management. ... The qualifying revenue of an eligible employer means the inflow of cash, receivables, or other consideration arising in the course of its ordinary activities (see Q6) in Canada in a particular period. ...

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. ... Advantage The advantage is generally the total value of all property, services, compensation, use or any other benefit that you are entitled to as partial consideration for, in gratitude for, or in any other way related to 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. ...

You have to include the GST/HST collectible on the full consideration (total price) payable for your work in your net tax calculation for your reporting period that includes November 30, 2023. ... If there is a direct link between a payment you receive and a supply you provide to either the grantor or intermediary of the transfer payment or to a specified third party, the transfer payment is consideration for that supply. ... For more information, see GST/HST Memorandum 18-4, Determining Whether a Transfer Payment is Consideration For a Supply. ...

References Section 54 IT‑170, Sale of Property- When Included in Income Computation IT‑448, Dispositions- Changes in Terms of Securities IT‑460, Dispositions- Absence of Consideration S3-F4-C1, General Discussion of Capital Cost Allowance Designation under paragraph 111(4)(e) Answer yes or no to the question on line 050, page 1 of Schedule 6. ... However, if the donee disposes of the security within 60 months, for consideration other than another non‑qualifying security of any person (this restriction on the type of consideration is applicable after March 21, 2011), or the security ceases to be a non‑qualifying security of the corporation within 60 months, the corporation will be treated as having made the gift at that later time. ...

A first report Footnote 3, published in June 2016, examined key considerations related to tax gap estimation and outlined different approaches taken by tax administrations in other countries. ... This is done on a case by case basis after taking into consideration all of the relevant facts Footnote 11. ... Box 2: Examples of Specified Foreign Property funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible property situated outside Canada a share of the capital stock of a non-resident corporation an interest in a non-resident trust that was acquired for consideration an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135 a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Of note, foreign investments held in registered retirement savings plans, registered pension plans, tax-free savings accounts and in Canadian mutual funds are not specified foreign property. 2.1.2 Form T1134: Information Return Relating to Controlled and Not-controlled Foreign Affiliates In general terms, a foreign affiliate is a foreign corporation that is at least 10% owned by a Canadian. ...

As well, we will conduct environmental scans with other tax administrations and government departments to gather best practices and lessons learned about accessibility considerations. ... Action 37 We will support the creation of accessible tools and resources to manage our fleet by: updating the supporting forms and tools; reviewing fleet management forms and tools to integrate accessibility considerations (for example, the business case for acquiring vehicles); and, making sure that the other tools or documents we use to support fleet management are accessible (for example, authorization or taxable benefits forms and logbooks). ... Accessibility plans The Accessible Canada Act requires that organizations: prepare and publish accessibility plans: make accessibility plans to identify, remove and prevent barriers in the priority areas in their: policies programs practices services update their plans every 3 years or as specified in regulations, and consult people with disabilities when creating and updating their plans set up a feedback process: have a way to receive and deal with feedback about their accessibility prepare and publish progress reports: make regular progress reports that describe the actions the organization has taken to implement their accessibility plans include information in their reports on feedback received and how the organization took the feedback into consideration, and consult people with disabilities when preparing their reports Source: Summary of the Accessible Canada Act Accessibility The degree to which a product, service, program or environment is available to be accessed or used by all. ...

Note We do not consider a disposition to have occurred if two corporations or a parent corporation and its subsidiary have amalgamated and there is no consideration for the redemption of shares. ... Generally, amounts designated under subsections 104(13.1) and 104(13.2) will reduce the adjusted cost base of a beneficiary's capital interest in the trust unless the interest was acquired for no consideration and the trust is a personal trust. ... Before allocating income to the beneficiaries, you must first take into consideration the trust's expenses. ...