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"claim preparer" / « préparateur» "claim preparer" of an SR&ED form, means a person or partnership who agrees to accept consideration to prepare, or assist in the preparation of, the form but does not include an employee who prepares, or assists in the preparation of, the form in the course of performing their duties of employment. "claim preparer information" / « renseignements relatifs au préparateur » "claim preparer information" means prescribed information regarding (a) the identity of the claim preparer, if any, of an SR&ED form, and (b) the arrangement under which the claim preparer agrees to accept consideration in respect of the preparation of the form. ...

The following is a list of GST/HST-related forms and publications: Guides Returns Election and application forms available to all businesses or individuals Election and application forms for public service and public sector bodies Election and application forms for corporations and financial institutions Applications for non-residents Rebate applications for diplomats Technical information Guides RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada – GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies' Rebate RC4049 GST/HST Information for Municipalities RC4050 GST/HST Information for Selected Listed Financial Institutions RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4231 GST/HST New Residential Rental Property Rebate RC4419 Financial Institution GST/HST Annual Information Return Returns GST34-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants GST34-3 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST60 GST/HST Return for Purchase of Real Property or Carbon Emission Allowances GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST111 Financial Institution GST/HST Annual Information Return GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494 GST/HST Final Return for Selected Listed Financial Institutions GST499-1 First Nations Tax (FNT) Schedule GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) Election and application forms available to all businesses or individuals GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site GST20 Election for GST/HST Reporting Period GST21 Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST GST22 Real Property – Election to Make Certain Sales Taxable GST24 Election and Revocation of the Election to Tax Professional Memberships GST29 Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization GST44 GST/HST Election Concerning the Acquisition of a Business or Part of a Business GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of GST/HST Accounting Periods GST74 Election and Revocation of an Election to Use the Quick Method of Accounting GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST145 Waiver of the Limitation Period for Assessment (subsection 298(7) of the Excise Tax Act) GST146 Notice of Revocation of Waiver (subsection 298(8) of the Excise Tax Act) GST159 Notice of Objection (GST/HST) GST189 General Application for GST/HST Rebates GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST190A GST/HST New Housing Rebate – Appendix A (for use by the claimant's legal representative only) GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST288 Supplement to Forms GST189 and GST498 GST352 Application for Clearance Certificate GST370 Employee and Partner GST/HST Rebate Application GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST502 Election and Revocation of Election Between Auctioneer and Principal GST506 Election and Revocation of an Election Between Agent and Principal GST507 Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a Business Number and Certain Program Accounts RC145 Request to Close Business Number Program Accounts RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC7190-ON GST 190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-ON GST191 Ontario Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule RC7524-NL GST524 Newfoundland and Labrador Schedule T602 Exporter of Processing Services Program Election and application forms for public service and public sector bodies GST23 Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies GST26 Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply GST31 Application by a Public Service Body to Have Branches or Divisions Treated as Eligible Small Supplier Divisions GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST322 Certificate of Government Funding GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST523-1 Non-profit Organizations – Government Funding RC7066-SCH Provincial Schedule – GST/HST Public Service Bodies' Rebate Election and application forms for corporations and financial institutions If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST – Financial Institutions, including selected listed financial institutions. GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST303 Application to Offset Taxes by Refunds or Rebates GST497 GST/HST Election or Revocation Under the Special Attribution Method for Selected Listed Financial Institutions RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4600 Election or Revocation of an Election by a Qualifying Taxpayer Under Subsection 217.2(1) RC4601 GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes RC4603 GST/HST Tax Adjustment Transfer Election or Notice of Revocation for a Selected Listed Financial Institution RC4604 GST/HST Consolidated Filing Election or Notice of Revocation for a Selected Listed Financial Institution RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4606 GST/HST Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 GST/HST Pension Entity Rebate Application and Election RC4609 Election or Revocation of Election to Use a Real-Time Calculation Method or the Reconciliation Method for GST/HST Purposes RC4610 GST/HST Election or Revocation of an Election to Have Subsection 225.4(3), (4) or (5) Not Apply to a Selected Listed Financial Institution RC4611 GST/HST Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612 GST/HST Application to Not Be Considered a Selected Listed Financial Institution RC4614 GST/HST Attribution Point Election or Revocation of the Election for a Selected Listed Financial Institution RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4618 Election or Revocation of an Election for GST/HST Purposes to Designate a Pension Entity in Respect of a Master Pension Entity Applications for non-residents GST114 Bond for Non-Resident Person without a Permanent Establishment in Canada GST367 Endorsement to the Bond for Non-Resident Person without a Permanent Establishment in Canada GST386 Rebate Application for Conventions Rebate applications for diplomats GST498 GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units Technical information Excise and GST/HST News GST/HST Info Sheets GST Memoranda GST/HST Memoranda Series (by chapters) GST/HST Notices GST/HST Policy Statements GST/HST Technical Information Bulletins Page details Date modified: 2025-02-26 ...

The arrangement provides for contributions to be made under the arrangement to the issuer in consideration of, or to be used, invested or otherwise applied for the purpose of, the issuer making distributions under the arrangement to the holder. ...

Consideration may be given in cases of fraud. Footnotes Footnote * If you used an online, electronic, or telephone application form to obtain the annuitant’s information, please note that consideration may be given to RSP and RIF administrative relief relating to registration issues only if a certified true copy of the complete transcript of what transpired is provided in addition to the other relevant documents listed above. ...

Where a supply of one or more financial services together with other properties (excluding capital properties) or services that are not financial services is made for a single consideration, the supply of all properties and/or services is treated as a supply of financial services if: the financial services are related to the other services or properties; it is the usual business practice of the supplier to supply those or similar properties and services together; and the consideration for the financial services (if supplied separately) would be more than 50% of the consideration for all of the properties or services if they had been supplied separately. ... In this case, if more than 50% of the consideration relates to financial services, the supply of all property and services is treated as a supply of financial services. ...

Class 12 includes low value assets depreciated at a rate of 100 per cent, while Class 14 includes limited-time patents, concessions, franchises, and licences; " commercial activity " means (a) any business carried on by a person, (b) any adventure or concern of a person in the nature of trade, and (c) any activity engaged in by a person that involves the supply of real property or of a right or interest in respect of real property by that person, but does not include (d) any activity engaged in by a person to the extent that it involves the making of an exempt supply by the person, (e) any activity engaged in by an individual without a reasonable expectation of profit, or (f) the performance of any duty or activity in relation to an office or employment; " exclusive ", in respect of the consumption, use or supply of property or a service, means all or substantially all of the consumption, use or supply of the property or service, and "all or substantially all", in respect of the consumption, use or supply of property or a service by a financial institution, means all of the consumption, use or supply of the property or service; " fair market value " of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 of the Act from the consideration for the supply; " financial institution ", at any time, means a person who is at that time a financial institution under section 149 of the Act; " improvement ", in respect of capital property of a person, means any property or service that is supplied to, or goods that are imported by, the person for the purpose of improving the capital property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the adjusted cost base to the person of the capital property for the purposes of the Income Tax Act; " individual " means a natural person; (version anglaise seulement) " input tax credit " means a credit claimable by a registrant for the Goods and Services Tax paid or payable by the registrant in respect of the acquisition or importation of any property or service for consumption, use or supply in the course of commercial activities of the registrant; " Minister " means the Minister of National Revenue; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " personal property " means property that is not real property; " prescribed " means (a) in the case of a form, the information to be given on a form or the manner of filing a form, prescribed by the Minister, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; " property " means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; " public sector body " means a government or a public service body; " public service body " means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university; " real property " includes (a) in respect of property in the Province of Quebec, immovable property and every lease thereof, (b) in respect of property in any other place in Canada, messuages, lands and tenements of every nature and description and every estate or interest in real property, whether legal or equitable, and (c) a mobile home; " recipient ", in respect of a supply, means the person who pays or agrees to pay consideration for the supply or, if no consideration is or is to be paid for the supply, the person to whom the supply is made; " registrant " means a person who is registered under section 241 or who is required to apply to be registered under section 240 of the Act; " sale ", in respect of property, includes any transfer of the ownership of the property and a transfer of the possession of the property under an agreement to transfer ownership of the property; " tax" means the Goods and Services Tax payable under Part IX of the Act. ...

The rebate will continue to be available in respect of a supply of a tour package or accommodation made on or before March 22, 2017, regardless of when the consideration for the supply is paid or the tour takes place. ... On this page Find out if you are eligible for the rebate Determine what is an eligible tour package for the rebate How to calculate and claim the rebate When to file and where to send the rebate application What information to include with the rebate application and what records to keep What to do if someone else is completing and filing the rebate application for you What to do if you choose to credit or pay the GST/HST rebate for a tour package How to request a GST/HST ruling on the eligibility of a tour package Find out if you are eligible for the rebate You may be eligible for a rebate of the GST/HST paid on an eligible tour package if one of the situations described below apply: Eligibility and conditions If you are Rebate eligibility To qualify you must meet all of the following conditions a non-resident individual visiting Canada OR a non-resident organization or business (other than a tour operator) that is not registered for the GST/HST and you bought the eligible tour package for use by an employee or client you bought an eligible tour package and the supplier did not pay or credit you with the rebate amount the short-term and/or camping accommodation included in the eligible tour package was made available to a non-resident individual the supply of the tour package was made on or before March 22, 2017, or if the supply was made after that date, it was made before 2018 and all of the consideration for the supply was paid before January 1, 2018 you did not buy the eligible tour package to resell in the ordinary course of a business of selling tour packages you are a non-resident of Canada at the time the rebate application is filed you paid at least $200 before taxes (this amount does not include property and services included in the tour package that are not subject to tax, such as overseas transportation services) you send us your rebate application by the filing deadline (see When to file and where to send the rebate application) you provide the necessary documents to prove you are eligible for the rebate a non-resident tour operator that is not registered for the GST/HST you bought an eligible tour package and resold it OR you bought short-term and/or camping accommodation in Canada and resold it as part of an eligible tour package you made the purchase in the ordinary course of your business of selling tour packages you sold the eligible tour package to another non-resident person the short-term and/or camping accommodation included in the eligible tour package was made available to a non-resident individual the supply of the tour package or accommodation was made to you on or before March 22, 2017, or if the supply was made to you after that date, it was made before 2018 and all of the consideration for the supply was paid before January 1, 2018 you received payment for the eligible tour package at a place outside of Canada where you or your agent conducts business, which we will consider to be where payment is processed and deposited you are a non-resident of Canada at the time the rebate application is filed you paid at least $200 before taxes (this amount does not include property and services included in the tour package that are not subject to tax, such as overseas transportation services) you send us your rebate application by the filing deadline (see When to file and where to send the rebate application) you provide the necessary documents to prove you are eligible for the rebate Note Travel agencies, persons who sell packages for tour operators and persons who sell packages that include a convention facility or related convention supplies are not eligible for a FCTIP rebate. ... This information must include: the supplier’s name, address, telephone number and business number the recipient’s name, address and telephone number details concerning the supply such as a description of the accommodation, the number of nights and consideration the GST/HST charged proof that the amount was paid (for example, copy of a cancelled cheque or wire payment confirmation number) What to do if someone else is completing and filing the rebate application for you If you enter into an agreement with someone else to complete and file your rebate application for you, see What to do if someone else is completing and filing your rebate application for you. ...

Physician A receives consideration from the operator of the facility for the examination, review of the diagnostic test, and expert opinion. ... The operator's supply of the expert opinion made to the insurance company is taxable and the GST/HST is charged on the consideration for this supply. ... The GST/HST is charged on the consideration by the operator for these supplies. ...

One of the technical amendments proposes to add new section 177.1 to the Excise Tax Act, which if enacted, would provide that a collective society or a collecting body must, for the purpose of determining tax payable in respect of the supply of a service of collecting or distributing the levy on blank media under the Copyright Act, use a formula to calculate the value of the consideration for their supply of that service to an eligible author, eligible maker, or eligible performer or for their supply of that service to another collective society. Specifically, the formula would deem the value of the consideration to be equal to the value of the consideration for the supply, as otherwise determined for GST/HST purposes, minus part of the value of the consideration that is exclusively attributable to the collection and distribution of the levy on blank media. ...

The deemed sale alone does not cause the co-op to exceed the small supplier threshold since the residential complex is capital property of the co-op and, therefore, not taken into consideration for the small supplier threshold. ... Accordingly, the following considerations apply: Commercial activity paras 123(1)(a) and (b) If a person were to sell a building that is being relocated to another legal description, the sale is made in the course of commercial activities if the building is sold in the course of a business carried on by the person or as an adventure or concern in the nature of trade of the person. ... Return to footnote2 Referrer Footnote 3 Section 6 of Part I of Schedule V exempts long-term residential leases and supplies of residential accommodation by way of lease or licence where the consideration does not exceed $20 per day. ...