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Registrants who make taxable supplies (other than zero-rated supplies) of goods and services and are required to collect the tax must disclose to the recipients that the tax has been charged on the supplies in one of the following three ways: by indicating on receipts, invoices or in written agreements the consideration paid or payable by the recipient and the actual amount of tax payable in respect of the supply in a manner that clearly indicates the amount of tax; by indicating on receipts, invoices or in written agreements that the amount paid or payable includes the tax payable in respect of the supply; or if the registrant chooses to indicate the tax on invoices, receipts or written agreements, the total amount of tax payable or the total of the rates (7% or 15%) at which tax is payable must be indicated on the invoices, receipts or agreements. ...

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...

At the close of the most recent fiscal year, 14 applications were under consideration for acceptance to the program (that is, instances where a pre-file meeting has occurred between the CRA and a taxpayer, but a taxpayer had yet to provide the submission). ...

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...

At the close of the most recent fiscal year, 9 applications were under consideration for acceptance to the program (that is, instances where a pre-file meeting has occurred between the CRA and a taxpayer, but a taxpayer had yet to provide the submission). ...

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...

Indeed, the use of inter-quartile ranges Footnote 6 is based on the assumption that the comparable transactions, whose observed financial outcomes are outside this range, are not comparable, simply on the basis of these observed outcomes rather than any consideration of the other economic characteristics of the transactions. ...

If the hospital authority is a GST/HST registrant that provides taxable goods and services for consideration in the course of a commercial activity, then it will be subject to the usual rules under the GST/HST. ...

The financial advisory services provided by AdvisorCo involved its undertaking of a study to enable the rendering of an opinion as to the fairness of the financial consideration to be paid by PurchasingCo for the shares of TargetCo. ...

Currently, the business case for providing PKI on a large scale is under consideration by the federal government. ...