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Consequences of misconduct and wrongdoing Discipline is rendered relative to the seriousness of the misconduct(s), taking into consideration the individual circumstances of the case, including any mitigating or aggravating factors. ...

These items did not qualify: Games and toys that don’t meet the requirements above Collectibles that are not intended for play or learning, such as hockey cards or collectible dolls Toys and model sets that are marketed for adults (for example, adult construction brick or train sets) Physical books These new or used items qualified for the temporary GST/HST relief as physical books: Most published, printed books (hardcover or softcover) Updates of printed books Guide books, and atlases that do not mostly contain street or road maps Magazines and periodicals (that have no more than 5% of their printed space devoted to advertising) supplied by subscription, if all the consideration is paid during the relief period and only for those magazines or periodicals that are delivered during the relief period Physical audio recordings of printed books, if 90% or more of the recording is a spoken reading of a printed book, including abridged versions (for example, a cassette, compact disc, or reel-to-reel tape version of a published book) Physical recordings of a performance of a published play Bound or unbound printed versions of scripture of any religion, such as the Quran, the Bible, prayer books, missals, hymn books, and Torah scrolls Illustrated versions of religious scriptures (for example, comic book versions) Printed books that are wrapped or packaged for sale as a single item with a physical read-only medium that is made up of either a reproduction of the printed book or material that makes specific reference to the printed book In detail: printed book packages for students If the product is specially designed for use by students enrolled in a qualifying course, a printed book packaged with a read-only medium or a right to access a website, or both of them, that contains material that is related to the subject matter of the printed book also qualifies. ...

Dutiable amount, in respect of a cannabis product, means, other than an amount determined in a prescribed manner in prescribed circumstances, the amount determined by the formula A × [100% ÷ (100% + B + C)] where A is the total consideration (generally the sales price) as determined for GST/HST purposes, which the purchaser is liable to pay to the vendor for the cannabis product, the container in which the product is packaged, plus any other amount, whether payable at the same time or any other time, charged for, or to make provision for, advertising, financing, commissions, or any other matter; B is the ad valorem cannabis duty rate (2.5%) set out in section 2 of Schedule 7 to the Act; C is, in respect of a listed specified province, the additional cannabis duty rate set out in section 2 of the applicable Schedule to the draft Regulations that applies to the province plus the adjustment rate set out in section 5 of the applicable Schedule to the draft Regulations that applies to the particular province; in respect of a specified province that is not a listed specified province, the additional cannabis duty rate set out in section 2 of the applicable Schedule to the draft Regulations that applies to the province; and in any other case, 0%. ...

Table of Contents Overview Information on registration Mandatory registration Voluntary registration Exception 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 distributor Registered distributor that is also a registered emitter Registered distributor that is also a registered user of combustible waste Exemption certificates Filing and reporting Calculating the charge payable by a registered distributor 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 distributor Marketable natural gas delivered by means of a distribution system Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate 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. ...

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. ...

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. ...