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Once compiled, this information will be sent to the Department of Finance for their consideration. ...

To alleviate this situation, would CRA approve, or give consideration to approving, an application by the employer to the Minister under subsection 8310(2) of the Regulations to "deem" a part of the lump sum payment to be "compensation" in the year for which it is pensionable earnings under the terms of the pension plan for the PA rules? ...

Favourable consideration would also be given when there are no more pension credits accruing under a DB provision of the RPP and there are no connected members in the plan. ...

All possible benefits accruing to members must be taken into consideration in determining the tax status of a membership. ...

Adding products or services When an arrangement is amended to add products or services, the rate to be charged as GST/HST depends on the date when the consideration charged for the products or services is paid or becomes due. ...

Placement of a product among other taxable snack products in places where they are sold is also a relevant consideration. ...

What’s new in publications GST/HST Guides RC4103 GST/HST Information for Suppliers of Publications RC4117 Tax Refund for Business Travel in Canada GST/HST Forms GST25     Closely Related Corporations and Canadian Partnerships – Election or Revocation of the Election to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration GST506 Election and Revocation of an Election Between Agent and Principal GST510 Application for Business Travel Tax Refund Excise Duty Memoranda Series EDM 2.2.3   Surety Bonds – Completion Instructions for the Excise Bond EDM 3.1.2 Licensed Users EDM 3.1.4 Alcohol Registrants EDM 4.1.3 Ferment-on-Premises Registrants EDM 8.1.2 Special Excise Warehouses EDM 9.1.1 General Requirements for Books and Records EDM 10.3.1  Refunds Current GST/HST and Excise Duty publications can be found on the CCRA web site. ...

However, they will not apply to reporting periods that include January 1, 2005, in respect of a supply for which consideration was paid or became payable before that date. ...

Auditing for GST net tax- It's a matter of fairness The "audit to net tax" principle ensures that the entitlements and obligations of a GST/HST registrant under audit are given proper consideration. ...

Supplies made after February 11, 2014 Prior to February 12, 2014, a supply of a service of designing a training plan was subject to GST/HST, and GST/HST registrants were required to collect tax on the consideration paid, or payable, for such supplies. ...