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Instead, you would use either Form GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) or Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration and Internal and External Charges to account for the amounts of tax described above. ... This includes amounts that registrants entered on line 405 of the interim return and amounts non registrants entered on line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges. ... This includes self-assessed amounts paid by a non-registrant when Form GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST), and/or Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges, was filed. ...

When intelligent risk-taking is encouraged, more effective decisions can be made on the basis of a well-balanced consideration of both the benefits and risks to the CRA. ... To help employees understand their security responsibilities, the CRA: implemented security awareness campaigns on working remotely, fraud prevention, business continuity management, cybersecurity and categorization of information made resources available on the internal website that detailed security considerations while working remotely, and provided support and guidance in response to the COVID-19 pandemic initiated analysis and development of national learning paths for various security positions The CRA increased monitoring and introduced enhanced controls to prevent, detect and manage potential threats to its personal information holdings. ... Going forward, privacy considerations will be incorporated by default into the development, operation and management of all programs, processes, solutions and technologies involving personal information strengthened privacy governance in July 2020 by establishing a Privacy Council that meets quarterly and is chaired by the Chief Privacy Officer. ...

If the stratified investment plan is required to self-assess a prescribed amount of tax relating to a provincial series under section 218.1, such amount would be included on line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration for non-registrants and line 405 of Form GST34 for registrants. ... As a result, any outlay made, or expense incurred, by the investment plan in respect of these units will relate to the investment plan's Canadian activity for the purposes of calculating the amount of an external charge or qualifying consideration as defined in section 217 of the Act (under paragraphs 225.4(3)(c) for stratified investment plan, 225.4(4)(c) for non-stratified investment plans and 225.4(5)(c) for a private investment plan or pension entity of a pension plan). ... An exclusive input of an SLFI investment plan means property or a service that is acquired or imported by the person for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration (subsection 225.4(1)). ...

If the stratified investment plan is required to self-assess a prescribed amount of tax relating to a provincial series under section 218.1, such amount would be included on line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration for non-registrants and line 405 of Form GST34 for registrants. ... As a result, any outlay made, or expense incurred, by the investment plan in respect of these units will relate to the investment plan's Canadian activity for the purposes of calculating the amount of an external charge or qualifying consideration as defined in section 217 of the Act (under paragraphs 225.4(3)(c) for stratified investment plan, 225.4(4)(c) for non-stratified investment plans and 225.4(5)(c) for a private investment plan or pension entity of a pension plan). ... An exclusive input of an SLFI investment plan means property or a service that is acquired or imported by the person for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration (subsection 225.4(1)). ...

If the stratified investment plan is required to self-assess a prescribed amount of tax relating to a provincial series under section 218.1, such amount would be included on line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration for non-registrants and line 405 of Form GST34 for registrants. ... As a result, any outlay made, or expense incurred, by the investment plan in respect of these units will relate to the investment plan's Canadian activity for the purposes of calculating the amount of an external charge or qualifying consideration as defined in section 217 of the Act (under paragraphs 225.4(3)(c) for stratified investment plan, 225.4(4)(c) for non-stratified investment plans and 225.4(5)(c) for a private investment plan or pension entity of a pension plan). ... An exclusive input of an SLFI investment plan means property or a service that is acquired or imported by the person for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration (subsection 225.4(1)). ...

Qualifying revenue means the inflow of cash, receivables, or other consideration arising in the course of the ordinary activities of the eligible employer in Canada in a particular period. ... Primarily out of the control of owners or management Consideration should be given to the extent that inflows are influenced by the decision of owners or management. ... The qualifying revenue of an eligible employer means the inflow of cash, receivables, or other consideration arising in the course of its ordinary activities (see Q6) in Canada in a particular period. ...

Qualifying revenue means the inflow of cash, receivables, or other consideration arising in the course of the ordinary activities of the eligible employer in Canada in a particular period. ... Primarily out of the control of owners or management Consideration should be given to the extent that inflows are influenced by the decision of owners or management. ... The qualifying revenue of an eligible employer means the inflow of cash, receivables, or other consideration arising in the course of its ordinary activities (see Q6) in Canada in a particular period. ...

Avoidance of tax debts A new supplementary rule was announced to strengthen the existing tax debt anti-avoidance rule that is intended to prevent taxpayers from avoiding their tax liabilities by transferring their assets to non-arm’s length persons for insufficient consideration. ... Advantage The advantage is generally the total value of all property, services, compensation, use or any other benefit that you are entitled to as partial consideration for, in gratitude for, or in any other way related to the gift. ... Promoter A tax shelter promoter is any person who, in the course of a business, sells or issues (or promotes the sale, issuance or acquisition of) the tax shelter or acts as an agent or advisor in respect of such activities or accepts (whether as principal or agent) consideration for the tax shelter. ...

You have to include the GST/HST collectible on the full consideration (total price) payable for your work in your net tax calculation for your reporting period that includes November 30, 2023. ... If there is a direct link between a payment you receive and a supply you provide to either the grantor or intermediary of the transfer payment or to a specified third party, the transfer payment is consideration for that supply. ... For more information, see GST/HST Memorandum 18-4, Determining Whether a Transfer Payment is Consideration For a Supply. ...

References Section 54 IT‑170, Sale of Property- When Included in Income Computation IT‑448, Dispositions- Changes in Terms of Securities IT‑460, Dispositions- Absence of Consideration S3-F4-C1, General Discussion of Capital Cost Allowance Designation under paragraph 111(4)(e) Answer yes or no to the question on line 050, page 1 of Schedule 6. ... However, if the donee disposes of the security within 60 months, for consideration other than another non‑qualifying security of any person (this restriction on the type of consideration is applicable after March 21, 2011), or the security ceases to be a non‑qualifying security of the corporation within 60 months, the corporation will be treated as having made the gift at that later time. ...