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A "recipient" is defined, in part, as the person who is liable to pay the consideration in respect of a supply. ... Generally, for the insured to be considered the recipient of the supply related to repairing or replacing the property, the invoice must name the insured as the purchaser and the insured must be the person legally liable to the supplier for payment of the consideration for the supply. ... GST/HST forms E412- Notice of Revocation of Waiver GST59- GST/HST Return for Imported Taxable Supplies and Qualifying Consideration GST62- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST66- Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST74- Election and Revocation of an Election to use the Quick Method of Accounting GST111- Financial Institution GST/HST Annual Information Return GST190- GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST287- Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST303- Application to Offset Taxes by Refunds or Rebates RC79- Deposit Advice RC199- Voluntary Disclosures Program (VDP)- Taxpayer Agreement RC7066-SCH- Provincial Schedule- GST/HST Public Service Bodies' Rebate GST/HST guides RC4027- Doing Business in Canada- GST/HST Information for Non-Residents RC4028- GST/HST New Housing Rebate RC4419- Financial Institution GST/HST Annual Information Return GST/HST info sheets GI-066- How a Charity Calculates the Net Tax to be Reported on its GST/HST Return (revised) GI-067- Basic GST/HST Guidelines for Charities (revised) GI-068- Basic GST/HST Guidelines for Public Institutions (revised) GI-106- Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers (revised) GI-118- Builders and GST/HST NETFILE GI-119- Harmonized Sales Tax – New Place of Supply Rule for Sales of Specified Motor Vehicles GI-120- Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit GI-121- Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate GST/HST memoranda 17-14- Election for Exempt Supplies GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) Excise duty notices EDN30- Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations Softwood lumber products export charge notices SWLN39- Termination of the 10% Additional Export Charge and Refund of Overpayments SWLN40- Surge Charge – Alberta Region (June 2011) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

For a grandparented residential condominium unit or condominium complex, the transitional tax adjustment would not be based on the degree of completion of the unit or complex and is instead calculated at 4.5% of the consideration payable for the unit or complex. ... Appendix C – Summary tables The following tables illustrate the proposed transitional rules for purchases of newly constructed or substantially renovated residential complexes from a builder, taking into consideration the previous two rate reductions in the GST. ... Purchase and sale agreement entered into after November 8, 2012 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 1 PST transitional rebate Before April 1, 2013 Before April 1, 2013 5% No No Yes No Before April 1, 2013 After March 31, 2013 5% No No Yes No After March 31, 2013 Before April 1, 2013 5% No No Yes No After March 31, 2013 After March 31, 2013 14% No No Yes Yes Footnote 2 Purchase and sale agreement entered into after October 30, 2007 and before November 9, 2012 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 3 PST transitional rebate After December 31, 2007 and before April 1, 2013 After December 31, 2007 and before April 1, 2013 5% No No Yes No After December 31, 2007 and before April 1, 2013 After March 31, 2013 5% No No Yes No After March 31, 2013 After December 31, 2007 and before April 1, 2013 5% No No Yes No After March 31, 2013 After March 31, 2013 5% No No Yes No Purchase and sale agreement entered into after May 2, 2006 and before October 31, 2007 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate Footnote 4 GST new housing rebate Footnote 5 PST transitional rebate After December 31, 2007 and before April 1, 2013 After December 31, 2007 and before April 1, 2013 6% No Yes Yes No After December 31, 2007 and before April 1, 2013 After March 31, 2013 6% No Yes Yes No After March 31, 2013 After December 31, 2007 and before April 1, 2013 6% No Yes Yes No After March 31, 2013 After March 31, 2013 6% No Yes Yes No Purchase and sale agreement entered into before May 3, 2006 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate Footnote 6 2008 transitional rebate Footnote 7 GST new housing rebate Footnote 8 PST transitional rebate After June 30, 2006 and before April 1, 2013 After June 30, 2006 and before April 1, 2013 7% Yes Yes Yes No After June 30, 2006 and before April 1, 2013 After March 31, 2013 7% Yes Yes Yes No After March 31, 2013 After June 30, 2006 and before April 1, 2013 7% Yes Yes Yes No After March 31, 2013 After March 31, 2013 7% Yes Yes Yes No Footnotes Footnote 1 The GST new housing rebate is available if all of the conditions for claiming the rebate are met, for example, the total consideration payable for the housing is less than $450,000. ...

Where the HST applies to the resale of housing by a "first reseller" (defined below) of the housing, the first reseller would be entitled to claim an input tax credit (ITC) or a rebate equal to 4.5% of the consideration paid by the first reseller on their grandparented purchase of the housing. ... If entitled to claim a rebate for 4.5% of the consideration, the first reseller would claim that rebate on a new rebate application form that will be available on the CRA Web site by April 1, 2013. If entitled to claim an ITC equal to 4.5% of the consideration, the first reseller would claim the amount on their GST/HST return. ...

However, it must be established that there is SR&ED (refer to section 2.1 of the Eligibility of Work for SR&ED Investment Tax Credits Policy) before any consideration is given to the type of asset resulting from the SR&ED. ... Therefore, a pilot plant is sized taking into consideration the SR&ED to be conducted in / on it. ... What is important is that the determination of the type of the asset must take into consideration the facts of the actual use made of the facilities and equipment. ...

It should be noted that these findings are based on leading practices, and are not specific requirements in the IIA standards, but are being provided for CRA-IA’s consideration. ... It should be noted that these findings are based on leading practices, and are not specific requirements in the IIA standards, but are being provided for CRA-IA’s consideration. 2.4.1. ... Conformance ratings against IIA Standards Criteria Generally Conforms Partially Conforms Does Not Conform 1000 – Purpose, Authority, and Responsibility 1010 – Recognition of the Definition of Internal Auditing, the Code of Ethics, and the Standards in the Internal Audit Charter X 1100 – Independence and Objectivity 1110 – Organizational Independence X 1111 – Direct Interaction with the Board X 1120 – Individual Objectivity X 1130 – Impairment to Independence or Objectivity X 1200 – Proficiency and Due Professional Care 1210 – Proficiency X 1220 – Due Professional Care X 1230 – Continuing Professional Development X 1300 – Quality Assurance and Improvement Program 1310 – Requirements of the Quality Assurance and Improvement Program X 1311 – Internal Assessments X Rec. 2.3.1 1312 – External Assessments X 1320 – Reporting on the Quality Assurance and Improvement Program X Rec. 2.3.1 1321 – Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing ” X 1322 – Disclosure of Nonconformance X 2000 – Managing the Internal Audit Activity 2010 – Planning X 2020 – Communication and Approval X 2030 – Resource Management X 2040 – Policies and Procedures X 2050 – Coordination X 2060 – Reporting to Senior Management and the Board X Rec. 2.3.1 2070 – External Service Provider and Organizational Responsibility for Internal Auditing X 2100 – Nature of Work 2110 – Governance X 2120 – Risk Management X 2130 – Control X 2200 – Engagement Planning 2201 – Planning Considerations X 2210 – Engagement Objectives X 2220 – Engagement Scope X 2230 – Engagement Resource Allocation X 2240 – Engagement Work Program X 2300 – Performing the Engagement 2310 – Identifying Information X 2320 – Analysis and Evaluation X Rec. 2.3.2 2330 – Documenting Information X Rec. 2.3.2 2340 – Engagement Supervision X Rec. 2.3.2 2400 – Communicating the Results 2410 – Criteria for Communicating X 2420 – Quality of Communications X 2421 – Errors and Omissions X 2430 – Use of “Conducted in Conformance with the International Standards for the Professional Practice of Internal Auditing ” X 2431 – Engagement Disclosure of Nonconformance X 2440 – Disseminating Results X 2450 – Overall Opinions X 2500 – Monitoring Progress X 2600 – Communicating the Acceptance of Risks X IIA Ethic Code X Date modified: 2016-10-13 ...

As a GST/HST registrant, you are generally eligible to claim ITCs to recover the GST/HST paid or payable by you on taxable property and services to the extent that you acquired them for consumption, use or supply for the purpose of making taxable supplies for consideration (for example, taxable supplies of commercial ride-sharing services for which an amount is charged) where all other conditions for claiming an ITC are met. ... An ITC cannot be claimed for the GST/HST paid or payable on property or services which you acquired for purposes other than making taxable supplies for consideration (for example, for personal use). If you acquire an input for the purpose of making taxable supplies for consideration and for other purposes, you are required to allocate the use of the input between these purposes in order to claim an ITC on the input. ...

The administrator of a barter exchange network is the person who is responsible for administering, maintaining, or operating a system of members' accounts under which barter units may be credited as full or partial consideration for supplies of property or services between members of a group. ... The tax on such property or services is calculated on the exchange value of the barter units accepted as consideration. ...

Any such change should be proposed to the Department of Finance for its review and consideration. 3. ... Any such change should be proposed to the Department of Finance for its review and consideration. 4. ...

However, in a case where actions taken by a person’s authorized representative lend support to a person’s due diligence defence, these actions will be taken into consideration in determining whether a person has been duly diligent. ... The registrant makes a request to the CRA to give consideration to cancelling the penalty based on a due diligence defence. ...

SD Engagement National SD Events: The CRA continued to lever the three national SD events of Earth Day, Environment Week and Waste Reduction Week to increase employee understanding and application of SD considerations on the job. ... Table 1: SD Network Rating of SD Division Services in 2008-2009 Area Average Rating (out of 5) Change from 2007-2008 results Training and awareness 4.1 + 0.1 Events/major initiatives 4.0 + 0.2 Provision of information/guidance 4.4 + 0.4 Meetings/consultations 4.2- Performance reporting process 3.9 + 0.1 Performance reporting tool 3.7- Sustainability Criteria The SD program continued efforts to include social, economic and environmental considerations into CRA policy instruments. ...