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4 April 2006 GST/HST Interpretation 64473 - Medical Services Clinic

All possible benefits, both direct and indirect, accruing to members must be taken into consideration in determining the tax status of a membership. ... These are not insignificant discounts when compared to the consideration for a XXXXX, Associate or Affiliate Membership in XXXXX. ...

16 August 1994 GST/HST Interpretation 1994-08-16[3] - Application of the GST to Political Parties

These "allowable" benefits are as follows: the right to receives services supplied by the political party that are in the nature of investigating, conciliating or settling complaints or disputes involving its members; the right to vote at, or to participate in meetings; the right to receive or acquire property or services supplied to the member for consideration, that is not part of the membership fee, and that is equal to the fair market value of the property or service provided; the right to receive a discount on consideration paid for supplies made by the political party where the total of these discounts is less than 30% of the amount paid for the membership; the right to receive periodic newsletters, reports or publications where the value is less than 30% of the amount of the membership fee or that provide information on the activities of the political party or its financial status, other than newsletters, reports or publication whose value is significant (i.e., equalling 30% or more of the membership fee) and for which a fee is ordinarily charged to non-members. ...

30 January 1997 GST/HST Interpretation 12005-3 - Proposed Amendments to the Excise Tax Act as contained in Bill C-70

Section 163 requires the tour operator to apply a formula to determine which portion of the consideration for the supply of the entire tour package is attributable to supplies made in the participating provinces and which portion of the consideration for the supply of the entire package is attributable to supplies made in the non-participating provinces. ...

23 January 1995 GST/HST Interpretation 1995-01-23 - Primary Place of Residence; Residential Complexes on Leased Land; Conversion of an Existing Duplex to Condominiums

The rebate under this section is determined by reference to the consideration payable for the building only. ... This leaves only paragraphs (a) and (b) for more detailed consideration. ...

1 October 1998 GST/HST Interpretation HQR0001068 - Beer Brewing and Wine Making Premises

. * Wine kits that contain ingredients as well as equipment for use in the manufacture of wine or beer that are supplied for one consideration are subject to GST at 7%. ... Issue 3 According to proposed subsection 223(1) of the ETA, where a registrant makes a taxable supply (other than a zero-rated supply), the registrant shall indicate either in prescribed manner or on the invoice or receipt issued, or enters into an agreement in writing with a recipient: (i) the total consideration and GST that is payable for the supply in a manner that clearly indicates the amount of tax; or (ii) that the amount paid or payable by the recipient of the supply includes the GST payable in respect of the supply. ...

31 July 2003 GST/HST Ruling 41263 - GST Implications of Pension Plan Trust Investment Management Transactions

In this context, XXXXX would like the CCRA to confirm the following three corollaries that it has presented: Corollary #1: IMs in Canada — XXXXX pays GST on consideration and wants ITCs (investment advice as input to commercial activities of XXXXX; #2 offshore IMs (GST remitted in error by XXXXX on behalf of XXXXX pension plan, subsequently returned by way of rebate) — XXXXX wants a ruling to the effect that XXXXX does not have to self-assess GST because of paragraph 217(a)(i) of the ETA (supply is excluded from definition of "Imported taxable supply" where it is acquired for consumption, use or supply exclusively in the course of commercial activities of the person"); and #3 XXXXX wants ruling that it is entitled to full ITCs on GST paid to Canadian IMs)[,] and 3. ... When contracting for the supply of services to the trusts, prior to XXXXX, as the person liable under the agreement to pay the consideration for the supply of investment management services, is the "recipient," under the terms of the ETA, of the investment management services provided to the trusts by its investment managers (both resident and non-resident). ...

24 October 2003 GST/HST Interpretation 47589 - Maintenance, Repair and Overhaul of Aircraft

A separate provision (Section 5.1 of Schedule VII to the Act) ensures that, in a situation where a replacement good is provided under warranty for no additional consideration, other than shipping and handling charges, and is exported in place of the original defective good, no tax is payable in respect of the importation of the defective good. ... Zero-rating applies to the supply of the emergency repair service that is made to the non-resident recipient (Generally, the "recipient" as defined in subsection 123(1) of the Act, is the person liable under the agreement for the supply to pay the consideration payable under the agreement for the supply.), regardless of where the invoices are mailed. ...

Headquarters-Region Managers Exchange Pilot Program

This percentage decreases to 1% when we take into consideration the headquarters-regional exchange component. ...

Information Technology Security

Although the profile catalogues may address SoD considerations with respect to access privileges for a particular application, evidence was not available to demonstrate efforts to manage the risk of potential SoD issues on a horizontal basis. In addition, SoD considerations were not included in work moving forward to improve access management. ...

Income Tax Audit Manual

The team leader: ensures that the team contributes to the overall mandate of the CRA supports and promotes decisions by local management on internal CRA directives and policies ensures that the confidentiality and security guidelines for taxpayer files are followed ensures that the team's workload is completed within the established budget guidelines and reviews unusual situations ensures that new team members are introduced to the other team members and receive the necessary guidance and training provides team members with the provisions of the collective agreements; ensures that team members are not placed, and do not place themselves, in situations that involve personal risk; go to: Security Volume September 8, 2014, memorandum, Auditor Safety in the Field – Requesting personal protection from local police authorities Procedures in Response to Workplace Violence requests workload from Business Intelligence (BI), taking into consideration the experience of team members and management priorities monitors the performance, workload, and conduct of each team member and suggests corrective action where necessary works with Quality Assurance (QA) to identify problem areas and training requirements for employee development encourages team members to improve their knowledge and abilities whenever possible assesses the work and performance of team members and provides timely feedback that emphasizes achievements and enables team members to meet their personal goals prepares Form Y280, Employee Performance Management Report, for those who report directly to them establishes and maintains effective working relationships ensures tactful interaction with taxpayers exercises delegated authority, if applicable, for financial, administrative, and human resources recommends the approval of overtime and approves leave, substitution (compressed work) schedules, and travel 6.5.3 The team leader and effective work relationships The team leader plays a vital role on the Audit Division management team, as on the audit team. ... The team leader's review of audit files ensure the: Audit Plan was appropriate and included specific audit procedures based on the reason for the audit; information and documents obtained from the taxpayer were relevant to the audit and the reason for the audit; audit file was well documented and organized; audit was completed without undue delay, or if it was delayed, then consideration was given to proactive taxpayer relief; and referrals were prepared when required. 6.6.0 The Computer Audit Specialist 6.6.1 Introduction This section is an overview of the duties and responsibilities of the Computer Audit Specialist (CAS). ...

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