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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. ...

If you are not satisfied with the decision reached by the officer, you can appeal or seek a judicial review of that decision from the appropriate court or, for certain matters, to the Canadian International Trade Tribunal. 05| You have the right to be treated professionally, courteously, and fairly You can expect us to treat you courteously and with consideration at all times, including when we ask for information or arrange interviews and audits. ...

Input tax credits A water hauler that is a GST/HST registrant is generally eligible to claim ITCs to recover the GST/HST paid or payable on taxable property and services to the extent that the property or services are acquired, imported, or brought into a participating province by the registrant for consumption, use, or supply in the course of its commercial activities (that is, for the purpose of making taxable supplies for consideration). ...

Table 7: Change in Authorities – Forecast and Planned Spending Change in Authorities – Forecast and Planned Spending (dollars) 2024–25 forecast spending 2025–26 planned spending 2026–27 planned spending 2027–28 planned spending Main Estimates 17,579,455,563 10,375,216,596 5,923,373,056 5,872,811,412 Supplementary Estimates Contact centres (Budget 2024) 221,651,836 – – – Adjusted cost of the administration of the GST by the Province of Quebec 44,900,000 – – – Continue addressing tax non-compliance in real estate transactions (Budget 2024) 13,242,671 – – – Vaping excise duty framework (Budget 2024) 7,763,076 – – – Government advertising programs 4,500,000 – – – Transfers with other government departments 2,019,570 – – – Adjustment to statutory forecasts for transfer payments Distribution of fuel charges – Canada Carbon Rebate for Small Businesses 2,569,000,000 – – – Distribution of fuel charges – Canada Carbon Rebate for individuals 307,000,000 – – – Distribution of fuel charges – to provinces and territories (2,000,000) – – – Other Adjustments Adjustment to respendable non-tax revenues 12,103,831 – – – Administration costs recoverable from the Canada Pension Plan and Employment Insurance accounts 631,849 – – – Planned Base Spending 20,760,268,396 10,375,216,596 5,923,373,056 5,872,811,412 Items not yet included in outer years’ planned spending Carry-forward from 2023–24 562,541,970 – – – Funding for the reimbursement of salary advances and overpayments incurred by the CRA in 2023-24 as a result of issues with the government pay system 5,834,045 – – – Funding for severance payments, parental benefits, and vacation credits 82,300,000 – – – Total Planned Spending 21,410,944,411 10,375,216,596 5,923,373,056 5,872,811,412 Gender-based Analysis Plus (GBA Plus) Section 1: Institutional GBA Plus governance and capacity Governance Undertaking GBA Plus analysis ensures that equity remains a fundamental consideration in CRA decision-making and in the delivery of high-quality tax and benefit programs and services to Canadians. ...

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. ...

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. ...

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. ...

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. ...