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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. ...

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

GST/HST will be calculated on the value of the consideration in the normal manner. ...

However, the reasonable basis should also take into consideration the personal use, if any, of the work space if it is one described in 2(a) above. ...

In making such a determination, consideration will be given to the nature of the business and the individual's involvement in the day-to-day operation of that business. ...

This paragraph also clarifies that private health services plan premiums, contributions or other consideration paid for by the employer cannot be claimed as eligible medical expenses by an employee under paragraph 118.2(2)(q). ¶1.36 (formerly ¶9(d) of IT-85R2) is updated to reflect a legislative amendment to subsection 6(4), made by S.C. 1995, c.3, s.1, and applies to insurance provided in respect of periods that are after June 1994. ...

Excise Tax Act Financial Service- subsection 123(1) ETA Financial Instrument- subsection 123(1) ETA Insurer- subsection 123(1) ETA Insurance Policy- subsection 123(1) ETA Segregated Fund of an Insurer- Section 131 ETA Financial Services Regulations to the Excise Tax Act Part 1- INSURANCE PRODUCTS AND SERVICES (GENERAL) Exempt Products and Services 1-1 Individual Insurance Policy (General) Description: Issues and processes an "insurance policy" to a Canadian resident in consideration for premiums or other fees. ...

In order to make optimum use of limited resources, careful consideration is given to identifying those groups of taxpayers or organizations most in need of attention and selecting audit actions most likely to improve compliance. 12. ...

Alignment with the priorities outlined in the CRA Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...