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A person's threshold amount for any fiscal year is calculated by reference to the total value of the consideration for taxable supplies (other than supplies of financial services, sales of capital property and zero-rated exports) made by that person (and any associates) in the immediately preceding fiscal year. ... Time during consideration not counted ss 310(2) 47. The time during which a question is being determined by the Tax Court of Canada is excluded from the limitation periods for issuing assessments and the filing of Notices of Objection and Appeal. ... Time during consideration not counted ss 311(7) 52. The time between the day an application is served on a person as described in paragraph 48 and the day the determination becomes final in the case of a named person (or the day the person is notified of not being named in an order of the court, in any other case) is excluded from the limitation periods for the issuing of assessments and the filing of Notices of Objection and Appeal. ...

Any amount to which the trustee is entitled for acting as a trustee of the trust that is included in computing the trustee's income under the ITA, or where the trustee is an individual, the individual's business income, is deemed to be consideration for the supply of that service. ... The consideration for the supply is deemed to be equal to the amount determined under the ITA to be the proceeds of disposition of the property. ... The consideration for the deemed supply of the property is deemed to be equal to the amount determined under the ITA to be the proceeds of disposition of the property. ...

Any rent, royalty or similar payment, whether it be for "know-how", for the use of confidential technical information, or for any other consideration, is subject to tax under paragraph 212(1)(d) unless it falls within the exceptions described in subparagraphs (vi) through (x). ... Under this provision any payment for information concerning industrial, commercial or scientific experience will be subject to tax where the total amount payment as consideration for such information is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services, or (c) profits. 15. ... Under this provision any payment for services of an industrial, commercial or scientific character performed by a non-resident person will be subject to tax where the total amount payable as consideration for such services is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services; or (c) profits 21. ...

In such cases, consideration may be given to waiving penalties and/or interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 14. Consideration would not generally be given to cancelling penalties based on an inability to pay or financial hardship unless an extraordinary circumstance has prevented compliance. ... For example, when a business is experiencing extreme financial difficulty, and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of the employees and the welfare of the community, consideration may be given to providing relief of the penalties. ...

Many factors must be taken into consideration in establishing whether an individual is an employee or is self-employed. ... In determining whether an individual is an employee or self-employed person, the CCRA will apply the use of a four-in-one test, which involves the consideration of the following criteria: (a) the extent to which the worker is subject to the control of the payor; (b) whether the worker provides his or her own tools; (c) whether the worker has a chance of profit or risk of loss; and (d) whether or not the worker is employed as part of the business and performing services integral to the business. ... For a discussion on certain other expenses which may be deducted under section 8 by employees, in computing income from an office or employment, refer to the current version of the following interpretation bulletins: IT-103, Dues Paid to a Union or to a Parity or Advisory Committee IT-158, Employees' Professional Membership Dues IT-352, Employee's Expenses, Including Work Space in Home Expenses IT-518, Food, Beverages and Entertainment Expenses IT-522, Vehicle, Travel and Sales Expenses of Employees Bulletin Revisions ¶s 1 to 7, 9 and 11 to 19 have not been revised since the issuance of IT-525R on August 17, 1995. ¶ 8 was revised to take into consideration that the decision in Wiebe Door Services Ltd. v. ...

The core charge forms part of the consideration payable for the new part. ... Where the non-registrant supplies the used part to the vendor at the time the new automotive part is purchased, the GST/HST trade-in rules apply and the GST/HST is calculated on the difference between the consideration payable, including the core charge, for the new part being sold and the amount credited for the trade-in. ... The vendor is required to collect GST/HST on the total consideration payable for the new part, including the core charge. ...

A "recipient" is defined, in part, as the person who is liable to pay the consideration in respect of a supply. ... Generally, for the insured to be considered the recipient of the supply related to repairing or replacing the property, the invoice must name the insured as the purchaser and the insured must be the person legally liable to the supplier for payment of the consideration for the supply. ... GST/HST forms E412- Notice of Revocation of Waiver GST59- GST/HST Return for Imported Taxable Supplies and Qualifying Consideration GST62- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST66- Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST74- Election and Revocation of an Election to use the Quick Method of Accounting GST111- Financial Institution GST/HST Annual Information Return GST190- GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST287- Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST303- Application to Offset Taxes by Refunds or Rebates RC79- Deposit Advice RC199- Voluntary Disclosures Program (VDP)- Taxpayer Agreement RC7066-SCH- Provincial Schedule- GST/HST Public Service Bodies' Rebate GST/HST guides RC4027- Doing Business in Canada- GST/HST Information for Non-Residents RC4028- GST/HST New Housing Rebate RC4419- Financial Institution GST/HST Annual Information Return GST/HST info sheets GI-066- How a Charity Calculates the Net Tax to be Reported on its GST/HST Return (revised) GI-067- Basic GST/HST Guidelines for Charities (revised) GI-068- Basic GST/HST Guidelines for Public Institutions (revised) GI-106- Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers (revised) GI-118- Builders and GST/HST NETFILE GI-119- Harmonized Sales Tax – New Place of Supply Rule for Sales of Specified Motor Vehicles GI-120- Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit GI-121- Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate GST/HST memoranda 17-14- Election for Exempt Supplies GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) Excise duty notices EDN30- Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations Softwood lumber products export charge notices SWLN39- Termination of the 10% Additional Export Charge and Refund of Overpayments SWLN40- Surge Charge – Alberta Region (June 2011) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Where the HST applies to the resale of housing by a "first reseller" (defined below) of the housing, the first reseller would be entitled to claim an input tax credit (ITC) or a rebate equal to 4.5% of the consideration paid by the first reseller on their grandparented purchase of the housing. ... If entitled to claim a rebate for 4.5% of the consideration, the first reseller would claim that rebate on a new rebate application form that will be available on the CRA Web site by April 1, 2013. If entitled to claim an ITC equal to 4.5% of the consideration, the first reseller would claim the amount on their GST/HST return. ...

For a grandparented residential condominium unit or condominium complex, the transitional tax adjustment would not be based on the degree of completion of the unit or complex and is instead calculated at 4.5% of the consideration payable for the unit or complex. ... Appendix C – Summary tables The following tables illustrate the proposed transitional rules for purchases of newly constructed or substantially renovated residential complexes from a builder, taking into consideration the previous two rate reductions in the GST. ... Purchase and sale agreement entered into after November 8, 2012 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 1 PST transitional rebate Before April 1, 2013 Before April 1, 2013 5% No No Yes No Before April 1, 2013 After March 31, 2013 5% No No Yes No After March 31, 2013 Before April 1, 2013 5% No No Yes No After March 31, 2013 After March 31, 2013 14% No No Yes Yes Footnote 2 Purchase and sale agreement entered into after October 30, 2007 and before November 9, 2012 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 3 PST transitional rebate After December 31, 2007 and before April 1, 2013 After December 31, 2007 and before April 1, 2013 5% No No Yes No After December 31, 2007 and before April 1, 2013 After March 31, 2013 5% No No Yes No After March 31, 2013 After December 31, 2007 and before April 1, 2013 5% No No Yes No After March 31, 2013 After March 31, 2013 5% No No Yes No Purchase and sale agreement entered into after May 2, 2006 and before October 31, 2007 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate Footnote 4 GST new housing rebate Footnote 5 PST transitional rebate After December 31, 2007 and before April 1, 2013 After December 31, 2007 and before April 1, 2013 6% No Yes Yes No After December 31, 2007 and before April 1, 2013 After March 31, 2013 6% No Yes Yes No After March 31, 2013 After December 31, 2007 and before April 1, 2013 6% No Yes Yes No After March 31, 2013 After March 31, 2013 6% No Yes Yes No Purchase and sale agreement entered into before May 3, 2006 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate Footnote 6 2008 transitional rebate Footnote 7 GST new housing rebate Footnote 8 PST transitional rebate After June 30, 2006 and before April 1, 2013 After June 30, 2006 and before April 1, 2013 7% Yes Yes Yes No After June 30, 2006 and before April 1, 2013 After March 31, 2013 7% Yes Yes Yes No After March 31, 2013 After June 30, 2006 and before April 1, 2013 7% Yes Yes Yes No After March 31, 2013 After March 31, 2013 7% Yes Yes Yes No Footnotes Footnote 1 The GST new housing rebate is available if all of the conditions for claiming the rebate are met, for example, the total consideration payable for the housing is less than $450,000. ...

If the taxfiler so requests, any written submission the taxfiler wishes to make will also be sent to the Department of Justice for their consideration. ... Referrals to the Department of Justice are based on considerations relating to the facts and evidence of the commission of offences and account is not taken of the prominence, influence, or position in the community of the person or persons concerned. 31. ... In cases where, in the opinion of the Department, circumstances warrant consideration of more severe action, it will be brought to the attention of the Department of Justice to consider proceeding by indictment or to seek an appropriate jail sentence, in addition to any fine. 35. ...