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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, that the purchaser is liable to pay to the vendor for the cannabis product and 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 set out in paragraph 2(a) of Schedule 7 to the Excise Act, 2001 (2.5%) C is: in respect of a listed specified province, the additional cannabis duty rate set out in paragraph 2(a) of the applicable schedule (1 to 12) to the Excise Duties on Cannabis Regulations for the particular listed specified province plus the adjustment rate set out in section 5 of that schedule in respect of a specified province that is not a listed specified province, the additional cannabis duty rate set out in paragraph 2(a) of the applicable schedule (1 to 12) to the Excise Duties on Cannabis Regulations for the particular specified province in any other case, 0% Flowering material means the whole or any part (other than viable seeds) of an inflorescence of a cannabis plant at any stage of development, including the infructescence stage of development. ...

The part of her termination benefit that was transferred to another defined benefit RPP is excluded as a specified distribution but is taken into consideration in the PA transfer amount (amount D). ...

Premium: A "premium" is defined in subsection 146(1) as any amount paid or payable under an RRSP:- as consideration for a contract (as specified in paragraph (a) of the definition of "retirement savings plan" in subsection 146(1)) for a retirement income when the plan matures; or- as a contribution or deposit (as specified in paragraph (b) of the definition of "retirement savings plan" in subsection 146(1)). ...

An amendment to the legislation is under consideration to allow such periods to qualify for prescribed compensation. ...

Repairs are not taken into consideration in determining whether a substantial renovation has taken place and may not be included in a new housing rebate claim. ...

When an audit is being conducted, it is advisable for a charity to make all relevant documents available for consideration. ...

Table of Contents Overview Information on registration Air carriers and specified air carriers Timing of registration Marine carriers and specified marine carriers 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 air or marine carrier Registered specified air or marine carrier Bringing or importing fuel into a listed province Net fuel quantity calculation Registered air or marine carrier or registered specified air or marine carrier that is also a registered user of fuel Registered air or marine carrier or registered specified air or marine 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 Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered air or marine carrier or a registered specified air or marine carrier Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Fuel removed from a listed province 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 Footnote 1. ...

Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that: has a stated monetary value or is for a particular supply of property or a service; is issued or sold for consideration; is accepted as payment or partial payment of the consideration for a supply of property or service; has only to be presented as a means of payment without any obligation imposed on the holder; and has no intrinsic value. ...

The first report examined key considerations for tax administrations undertaking tax gap estimation, outlined the approaches used by tax administrations in other countries, and discussed the advantages and limitations of tax gap estimation. ... Related considerations are discussed in the section below. It is important to highlight that the tax loss estimates related to UE activity are sensitive to the estimation methods used for each UE activity and the assumptions for how income earned through these activities is allocated between individuals, corporations and the self-employed. ...

Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that: has a stated monetary value or is for a particular supply of property or a service; is issued or sold for consideration; is accepted as payment or partial payment of the consideration for a supply of property or service; has only to be presented as a means of payment without any obligation imposed on the holder; and has no intrinsic value. ...