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Therefore, we would suggest that your concerns on this matter should be sent to the Minister of Finance for his consideration. ... Are there other considerations that apply to a determination of whether Employer B's contributions/payments would be considered eligible contributions under subsection 147.2(2) of the ITA assuming conditions in subsection 147.2(2)(a) are otherwise satisfied. ...

., GST and the federal part of the HST) included on line 405 of the GST34 (or GST62) return and non-registrants enter the total amount self-assessed included on line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration. ... In general, if you are a non-registrant you would include on line 405 any amounts reported on line 505 of Form GST489, Return for Self- Assessment of the Provincial Part of Harmonized Sales Tax (HST) and/or line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration. ... This includes self assessed amounts paid by a non-registrant when Form GST489, Return for Self- Assessment of the Provincial Part of Harmonized Sales Tax (HST) and/or Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration was filed. ...

References Section 54 IT‑170, Sale of Property- When Included in Income Computation IT‑448, Dispositions- Changes in Terms of Securities IT‑460, Dispositions- Absence of Consideration S3-F4-C1, General Discussion of Capital Cost Allowance Designation under paragraph 111(4)(e) Answer yes or no to the question on line 050, page 1 of Schedule 6. ... However, if the donee disposes of the security within 60 months, for consideration other than another non‑qualifying security of any person (this restriction on the type of consideration is applicable after March 21, 2011), or the security ceases to be a non‑qualifying security of the corporation within 60 months, the corporation will be treated as having made the gift at that later time. ...

Calculating your rebate on or for the provincial part of the HST or portion thereof Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service: A- B where A is the amount of the provincial part of HST paid in respect of the supply; and B is the total of all amounts, each of which is determined for a participating province by the formula C × D where C is zero, if the property or service is a specified item in respect of the participating province; and in any other case, the amount of tax that, would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply: at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province; or in any other case, at the tax rate for the particular participating province; and D is the extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province. ... Qualifying prepared food and beverages- Ontario only Qualifying prepared food and beverages- Ontario only Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than $4.00 (not including HST), whether consumed on or off the premises where they are sold. ... Rebate amount on tax with respect to intangible personal property or services If you are an investment plan (other than a stratified investment plan with one or more provincial series or a provincial investment plan) and tax is payable under section 218.1 or subsection 220.08(1) in respect of a supply of tangible personal property or a service on the amount of consideration for that supply, use the following formula to determine the amount of the rebate you can claim: I- J where: I is the provincial part of the HST self-assessed under the applicable section referred to above; and J is the total of all amounts, each of which is determined for a participating province by the following formula: K × L where: K is the amount of tax that would have become payable under the applicable section at the particular time if the supply were acquired by the investment plan for consumption, use or supply exclusively in the participating province; and L is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province. ...

Important considerations for charities include the following: services should not be contracted out to non-charitable entities if they could be delivered as effectively and efficiently using the charity's own resources a charity should fully document procurement, negotiation, and approval of all contracts (see Keeping complete and detailed records relating to fundraising activities) details of purchasing and hiring practices and processes should be disclosed to the public (see Providing disclosures about fundraising costs, revenues, practices, and arrangements) 144. ... A.9 The CRA recognizes that revenues from a donor development drive may not be realized in the same fiscal period as expenditures related to that drive, and will take this into consideration when examining a charity’s activities. ... However, directors and trustees of charities are subject to special considerations in addition to those imposed by the Income Tax Act. ...

In 2015-2016, we developed a tactical plan, taking into consideration the recommendations of the Minister's Underground Economy Advisory Committee. ... Trust is the foundation of Canada's voluntary and self-reporting tax and benefit system and, to this end, the Agency strives to earn the trust of Canadians by incorporating integrity and security considerations into every aspect of our strategic decision-making and daily operations. ... Notwithstanding such considerations, we expect the CRA's paper holdings will diminish over time as take-up of our e-services increases and the use of paper documents diminishes. ...

Gift In most cases, a gift is a voluntary transfer of property without valuable consideration to the donor. ...

Where an organization is established primarily for the benefit of its members (that is, its members and its beneficiaries are the same) whether those members are predominantly charities or objects of charity is a key consideration in determining eligibility for registration. ii) Formal purposes The purposes of an umbrella organization seeking registration under this section must always be expressed in relation to the charitable category the organization is established to advance. ...

We will build on these initiatives and others as part of our program process, giving due consideration to the needs of small businesses. 1.1.5 The CRA will continue to work with the Department of Finance and our provincial and territorial partners to expand the adoption of the Business Number (BN) as a national business identifier. ...

Personal trust This is a trust (other than a trust that is, or was at any time after 1999, a unit trust) that is: a graduated rate estate; or a trust in which no beneficial interest was acquired for consideration payable directly or indirectly to: the trust; or any person or partnership that has made a contribution to the trust by way of transfer, assignment or other disposition of property. ...