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Cancelling a registration Information on the fuel charge Registered rail carrier Registered specified rail carrier Bringing or importing fuel into a listed province Net fuel quantity calculation and annual net fuel adjustment Registered rail carrier or registered specified rail carrier that is also a registered user of fuel Registered rail carrier or registered specified rail carrier that is also a registered user of combustible waste Exemption certificates Filing and reporting Calculating net fuel quantity Calculating the charge payable or the net fuel quantity rebate Annual net fuel adjustment Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered rail carrier or a registered specified rail carrier Fuel in transit through a listed province Fuels in a mixture Biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Net fuel quantity rebate Annual net fuel adjustment 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. ...

Table of Contents Overview Information on registration Voluntary registration Timing of registration Applying for registration Authority for separate returns Applying for more than one type of registration Cancelling a registration Information on the fuel charge Registered emitter Registered emitter that is also a registered distributor Registered emitter that is also a registered road carrier Registered emitter that is also a registered user of fuel Registered emitter that is also a registered user of combustible waste Exemption certificates Filing and reporting Calculating the charge payable by a registered emitter 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 emitter Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Fuel brought to a covered facility 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. ...

Corporations resident in Canada or Canadian partnerships, which satisfy certain requirements, do not have to charge or collect GST/HST on certain supplies if they make the election for nil consideration. ... Use Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration, to remit the tax. The tax is due by the end of the month following the calendar month in which the amount of consideration for the services or IPP was paid without becoming payable or became payable. ...

Corporations resident in Canada or Canadian partnerships, which satisfy certain requirements, do not have to charge or collect GST/HST on certain supplies if they make the election for nil consideration. ... Use Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration, to remit the tax. The tax is due by the end of the month following the calendar month in which the amount of consideration for the services or IPP was paid without becoming payable or became payable. ...

We were pleased that the federal government had appointed a COVID-19 Disability Advisory Group to make recommendations on short-term considerations and selected long-standing issues, such as income security for persons with disabilities. ... A different assessor reviews the case, taking into consideration all new information submitted. ... These situations may seem far removed from considerations about the disability tax credit (DTC) eligibility criteria and application process. ...

If an organization's activity is likely to result in harm to the charity's staff, the beneficiaries of its programs, or any other person, this harm is taken into consideration when assessing whether the public benefit test is met. ... A gift to a qualified donee is a transfer of money or any other property to a qualified donee, without consideration. 15 Under the Income Tax Act, qualified donees are organizations that can issue official donation receipts for gifts that individuals and corporations make to them. ...

Special situations where you do not have to pay instalments Tax payable of $3,000 or less You do not have to make instalment payments on your federal taxes if the total of your taxes payable under Parts I, VI, VI.1, and XIII.1, determined before taking into consideration specified future tax consequences prior to the deduction of current-year refundable tax credits for either the current or previous year, is $3,000 or less [subsection 157(2.1)]. ... Reference IT-302, Losses of a Corporation – The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility – After January 15, 1987 Specified future tax consequences For instalment calculations, the tax payable for a tax year is the total tax payable for the year before taking into consideration the specified future tax consequences for the year [Regulation 5301(10)]. ...

Respect requires that we act with courtesy and consideration at all times. ... A second key consideration for the planning period is addressing the compliance implications of electronic commerce technology. ...

This is expected to deter serious non-compliance by communicating that tax evasion and fraud are criminal offences and offenders will be pursued and prosecuted. refine how it selects high-risk files by April 2016, taking into consideration regional, national, and international priorities. enhance its forensic and informatics capabilities by acquiring of tools and technological expertise needed for complex investigations by March 2017. increase co-operation with law enforcement agencies including, for example, an updated Memorandum of Understanding with the Royal Canadian Mounted Police. ... The Agency expects changes to the policy will strengthen security management, clarify roles and responsibilities, and include security considerations in delivering shared services, such as those provided by Shared Services Canada. ...

Question: Has there been any consideration given to forming a User Group? ... Answer: These questions were submitted to the Income Tax Rulings Directorate for consideration. ...