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By virtue of that provision, the total consideration to the taxpayer for the government right (which will enter into the calculation of an EC amount) is reduced by the greater of the following two amounts: the taxpayer's pre-1972 cost of acquiring the government right (or of acquiring the taxpayer's original right in respect of the government right), to the extent that such cost has not previously been deducted in calculating the taxpayer's income; and the fair market value, as at December 31, 1971, of the taxpayer's specified right in respect of the government right. ...

Rather, the reimbursements would be consideration for a supply. Second condition: for consumption or use in relation to activities of the employer, partnership, charity or public institution ss 175(1) 19. ...

The CRA anticipates updated risk-detection technology will: enhance our identification and risk assessment of high net worth individuals and large corporations to detect and correct non-compliance increase capacity to redirect current resources to compliance-enforcement activities, ensuring the most effective intervention to protect the tax base and the integrity of Canada's tax system increase understanding of complex networks deliberately designed to avoid paying tax ensure taxpayers have access to accurate information to assist them in meeting their tax obligations foster innovation in the technology platform and the business intelligence infrastructure enabling the Agency to continue to improve its programs and services, thus making it easier for individuals and businesses to interact with the CRA The CRA's tax gap papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this information could assist in administering Canada's tax system. ...

The CRA ensures that consideration of these outcomes is an integral part of its decision-making processes. ...

Much of the future-oriented financial information is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...

The CRA anticipates updated risk-detection technology will: enhance our identification and risk assessment of high net worth individuals and large corporations to detect and correct non-compliance increase capacity to redirect current resources to compliance-enforcement activities, ensuring the most effective intervention to protect the tax base and the integrity of Canada's tax system increase understanding of complex networks deliberately designed to avoid paying tax ensure taxpayers have access to accurate information to assist them in meeting their tax obligations foster innovation in the technology platform and the business intelligence infrastructure enabling the Agency to continue to improve its programs and services, thus making it easier for individuals and businesses to interact with the CRA The CRA's tax gap papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this information could assist in administering Canada's tax system. ...

Filing and reporting Calculating net fuel quantity Calculating the charge payable or the net fuel quantity rebate Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered road carrier Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Net fuel quantity rebate Payment in excess of the amount payable 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. ...

Cancelling a registration Information on the fuel charge Registered importer Importing fuel at a location in a listed province or bringing fuel into a listed province Registered importer that is also a registered road carrier Registered importer that is also a registered user of combustible waste Filing and reporting Calculating the charge payable by a registered importer in respect of fuel and a listed province Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered importer Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Payment in excess of the amount payable 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. ...

Calculating your rebate on or for the provincial part of the HST or portion thereof Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service: A- B where: A is the amount of the provincial part of the HST becomes payable for the supply; and B is the total of all amounts, each of which is determined for a participating province by the formula: C × D where: C is: zero if the property or service is a specified item for the participating province; or in any other case, the amount of tax that would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply; at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province, or in any other case, at the tax rate for the particular participating province; and D is the extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province. ... If you are not a GST/HST registrant, and you have to self assess the provincial part of the HST on an imported taxable supply, use Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration. ... Qualifying prepared food and beverages Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than $4.00, whether consumed on or off the premises where they are sold would qualify for the point-of-sale rebate. ...

Whether a person has a permanent establishment in Canada is a question of fact requiring consideration of all relevant facts. ... Whether a person is carrying on business in Canada is a question of fact requiring consideration of all relevant facts. ... If you are a financial institution and you are a qualifying taxpayer, you may have to self-assess the GST/HST on an amount of qualifying consideration. ...