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He must take into consideration the right of appeal of the taxpayers. ... Log of action, Documentation E6- S4 Appropriate action was taken to address undue delays in the conduct of the audit and consideration was given to the availability of statutory authority (i.e. ... A further action is under consideration. Once the decision of prosecution is made, update to code 5, and when the outcome is known, enter code 6 or 7 as appropriate. ...

It explains the terms "business" and "carrying on business in Canada" as well as other factors that must be taken into consideration when deciding if a non-resident must register for purposes of the GST/HST. ...

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. ...

Since easements can not be classified as either leases or licenses because they have features of both, and may in certain cases be considered a "sale" of real property (for example, where they are granted in perpetuity for a single consideration), they should be treated as being outside the scope of paragraph 25(f), effective for agreements entered into after September 14, 1992, and consequently exempt of tax pursuant to section 25 from such time provided the other exclusions to section 25 do not apply. ...

The rebate applies to: sales in Canada of qualifying motor vehicles for which any consideration becomes due on or after April 4, 1998, or is paid on or after April 4, 1998, without having become due; importations into Canada of qualifying motor vehicles on or after April 4, 1998; qualifying motor vehicles brought into a participating province on or after April 4, 1998; modification services performed outside Canada or outside a participating province to specially equip or adapt a vehicle for use by, or to transport, an individual using a wheelchair, or to install an auxiliary driving control for an individual with a disability where the importation or bringing into a participating province of the vehicle occurs on or after April 4, 1998; and first leases (including options to purchase contained in the lease) where the lease is entered into on or after April 4, 1998. ...

In this light, the program was seen, by a very few participants after much consideration, as one intended for people with the wherewithal to employ accountants and lawyers. ...

As of the effective date of the cancellation, the exporter is not considered to be a certified independent remanufacturer and is not entitled to the considerations (i.e., use of first mill to determine export price) provided under the Act. ...

In addition, while most Canadian charities operating internationally follow such practices, consideration of this work can help ensure vigilance in maintaining the current high standards. ...

Tax forms (income tax, excise, GST/HST) Tax forms (income tax, excise, GST/HST) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z R R102-R Regulation 102 Waiver Application R105 Regulation 105 Waiver Application R106 Regulation 102 Waiver Application- Film Industry R107 Regulation 105 Waiver Application- Film Industry RC1 Request for a Business Number RC18 Calculating Automobile Benefits RC45 Notice of Objection (Softwood Lumber Products Export Charge Act, 2006) RC59 Business Consent RC59X Cancel Business Consent or Delegated Authority RC64 Children's Special Allowances RC65 Marital Status Change RC66 Canada Child Benefits Application RC66SCH Status in Canada / Statement of Income RC71 Statement of Discounting Transaction RC72 Notice of the Actual Amount of the Refund of Tax RC76 Application and Agreement to Obtain a Discounter Code / Discounter Direct Deposit Enrolment RC79 Deposit Advice RC96 Lifelong Learning Plan (LLP) Request to withdraw funds from an RRSP RC113 Direct Deposit Request for Children's Special Allowances (CSA) RC116 Saskatchewan Family Health Benefits RC126 Job Application RC145 Request to Close Business Number Program Accounts RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada RC154 Schedule of Required Information for the Canada Revenue Agency RC161 Authorization for Parliamentarians RC193 Service-Related Complaint RC199 Voluntary Disclosures Program (VDP) Taxpayer Agreement RC201 Working Income Tax Benefit Advance Payments Application for 2017 RC231 Vendor Electronic Payment Registration Request RC232 Ontario Corporations Information Act Annual Return RC236 Application for a TFSA (Tax-Free Savings Account) Identification Number RC240 Designation of an Exempt Contribution Tax-Free Savings Account (TFSA) RC243 Tax-Free Savings Account (TFSA) Return RC243-SCH-A Schedule A Excess TFSA Amounts RC243-SCH-B Schedule B- Non-Resident Contributions to a Tax Free Savings Account (TFSA) RC249 Post-death decline in the value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP- Final Distribution Made in 20______ RC267 Employee Contributions to a United States Retirement Plan for 2016 – Temporary Assignments RC268 Employee Contributions to a United States Retirement Plan for 2016- Cross-Border Commuters RC269 Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2016- Non-United States Plans or Arrangements RC298 Advantage Tax Return for RRSP or TFSA Issuers or RRIF Carriers RC312 Reportable Transaction Information Return (2011 and later tax years) RC322 AgriInvest Adjustment Request RC325 Address change request RC339 Individual Return for Certain Taxes for RRSPs or RRIFs RC341 Election on Transitional Prohibited Investment Benefit for RRSPs or RRIFs RC342 Request by an Insolvency Practitioner for a Waiver of the Requirement to file a T2 Corporation Income Tax Return under Subsection 220(2.1) of the Income Tax Act RC343 Worksheet- TFSA contribution room RC359 Tax on Excess Employees Profit Sharing Plan Amounts for 2016 RC360 Saskatchewan Graduate Retention Program RC364 Application to Register a Plan as a Pooled Registered Pension Plan RC364-CA Application to Register a Pooled Pension Plan RC365 Pooled Registered Pension Plan Amendment Information RC365-CA Pooled Registered Pension Plan Amendment Information RC366 Direct Deposit Request for Businesses RC368 Pooled Registered Pension Plan Annual Information Return RC368-CA Pooled Registered Pension Plan Annual Information Return RC375 Notice of Objection (QST) for Selected Listed Financial Institutions RC376 Taxpayer Relief Request- Statement of Income and Expenses and Assets and Liabilities for Individuals RC378 Access to Information and Personal Information Request Form RC381 Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2016 RC383 Tax-Exempt Earned Income and Contributions for a Pooled Registered Pension Plan RC391 Application for a Canada Revenue Agency Non-Resident Representative Number (NRRN) RC431 Request for Re-appropriation of T2 Statute-barred Credits RC435 Rollover from a Registered Education Savings Plan to a Registered Disability Savings Plan RC438 International Electronic Funds Transfer Report RC459 Reprisal Complaint RC471 Home Buyers' Plan (HBP) Cancellation RC473 Application for Non-Resident Employer Certification RC506 Bank Remitted Payments Adjustment Form RC512 Confidential Disclosure Form RC518 Declaration of Tax Residence for Individuals- Part XVIII and Part XIX of the Income Tax Act RC519 Declaration of Tax Residence for Entities- Part XVIII and Part XIX of the Income Tax Act RC520 Declaration of Tax Residence for Individuals- Part XIX of the Income Tax Act RC521 Declaration of Tax Residence for Entities- Part XIX of the Income Tax Act RC590 Electronic Payment Adjustment Form RC4288 Request for Taxpayer Relief- Cancel or Waive Penalties or Interest 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) 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 RC4532 Individual Tax Return for Registered Disability Savings Plan (RDSP) RC4600 Election or Revocation of an Election Under Subsection 217.2(1) RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation 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 RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 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 the Real-Time Calculation Method or the Reconciliation Method RC4610 Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612 Application to Not be Considered a Selected Listed Financial Institution RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits RC4614 Attribution Point Election and Revocation 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 RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC4625 Rollover to a Registered Disability Savings Plan (RDSP) RC4649 Country-by-Country Report RC7000-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate RC7001-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Residential Condominiums RC7002-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Apartment Buildings RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrant First Resellers RC7003-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrant First Resellers RC7004-BC British Columbia Transition Rebate RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7207 GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1 QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7215 Elections or Revocation of the Elections to Not Account for GST/HST and QST on Actual Taxable Supplies for Participating Employers that are Selected Listed Financial Institutions RC7216 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution that is an SLFI to Use Particular Input Tax Credit Allocation Methods RC7220 Election for GST/HST and QST Reporting Period for a Selected Listed Financial Institution RC7220-1 Notice of Revocation of an Election for GST/HST and QST Reporting Period by a Selected Listed Financial Institution RC7221 Application for a Selected Listed Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC7222 Election or Revocation for a Qualifying Institution that is a Selected Listed Financial Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) of the ETA for GST/HST and QST Purposes RC7227 Elections or Revocation of the Elections to Deem Certain Supplies to be Financial Services for GST/HST and QST Purposes for Selected Listed Financial Institutions RC7244 Elections Concerning the Acquisition of a Business or Part of a Business by a Recipient that is a Selected Listed Financial Institution for QST Purposes RC7245 Waiver of the Limitation Period for Assessment of a Selected Listed Financial Institution RC7246 Notice of Revocation of Waiver for Selected Listed Financial Institution (subsection 298(8) of the Excise Tax Act and section 25.3 of the Tax Administration Act) RC7257 Third Party Authorization and Cancellation of Authorization for GST/HST and QST Rebates for Selected Listed Financial Institutions RC7259 Business Consent for Selected Listed Financial Institutions RC7259X Cancel Business Consent or Delegated Authority for Certain Selected Listed Financial Institutions RC7260 GST/HST and QST Return for Acquisition of Real Property/Immovable by a Selected Listed Financial Institution RC7270 Election or Revocation of an Election to Change a GST/HST and QST Fiscal Year for a Selected Listed Financial Institution RC7271 Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST RC7289 General Application for Rebate of Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) for Selected Listed Financial Institutions RC7291 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7294 GST/HST and QST Final Return for Selected Listed Financial Institutions RC7301 Request for a Business Number for Certain Selected Listed Financial Institutions RC7301A Business Number- GST/HST Program Account Information and QST Registration for Selected Listed Financial Institutions RC7321 Delegation of Authority for Certain Selected Listed Financial Institutions RC7345 Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule Report a problem or mistake on this page Thank you for your help! ...

The rebate applies to: sales in Canada of qualifying motor vehicles for which any consideration becomes due on or after April 4, 1998, or is paid on or after April 4, 1998, without having become due; importations into Canada of qualifying motor vehicles on or after April 4, 1998; qualifying motor vehicles brought into a participating province on or after April 4, 1998; modification services performed outside Canada or outside a participating province to specially equip or adapt a vehicle for use by, or to transport, an individual using a wheelchair, or to install an auxiliary driving control for an individual with a disability where the importation or bringing into a participating province of the vehicle occurs on or after April 4, 1998; and first leases (including options to purchase contained in the lease) where the lease is entered into on or after April 4, 1998. ...