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As a GST/HST registrant, you are generally eligible to claim ITCs to recover the GST/HST paid or payable by you on taxable property and services to the extent that you acquired them for consumption, use or supply for the purpose of making taxable supplies for consideration (for example, taxable supplies of commercial ride-sharing services for which an amount is charged) where all other conditions for claiming an ITC are met. ... An ITC cannot be claimed for the GST/HST paid or payable on property or services which you acquired for purposes other than making taxable supplies for consideration (for example, for personal use). If you acquire an input for the purpose of making taxable supplies for consideration and for other purposes, you are required to allocate the use of the input between these purposes in order to claim an ITC on the input. ...

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. ...

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. ...

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. ...

Examples of subjective audit issues, in the context of negotiating and executing an audit agreement, include: Income tax issues: valuation of certain benefits, equity, services or property (e.g. market rate vs. bulk rate); business purpose; reasonableness of expenses; consideration for supply (e.g. determining fair market value); timing of an event (e.g. a change in use of property, when a hobby becomes a business, etc.); legitimate doubt or ambiguity regarding the interpretation of a legislative provision in relation to the particular facts where more than one view could be consistent with existing case law and CRA interpretive positions; employed vs. self-employed; or residency issues. ... These considerations should be adequately documented in the audit file. ... If the taxpayer has legal representation, or if the taxpayer has provided a draft audit agreement and waiver document, then consideration should be given to involving CRA Legal Services unless the matter is routine. ...