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For policy benefits received as a result of deaths that occurs after March 21, 2016: the legislation will be amended to ensure the insurance benefit limit applies as intended; the capital dividend account and paid-up capital rules for private corporations and the adjusted cost base rules for partnership interests will be amended where an interest in a life insurance policy was disposed of after 1999 and before March 22, 2016, for consideration in excess of the proceeds of the disposition determined under the policy transfer rule. ...

As mentioned in new No 3, any unused portion of a line of credit is not an amount owing and cannot be taken into consideration in the determination of a deduction under paragraph 20(1)(e.2). ...

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. ...

We will take into consideration any personal information that the debtor presents that affects this ability. ...

If the property is so contributed and each partner receives no consideration other than the partner's interest in the new partnership, the cost of that interest and the proceeds of disposition of the property contributed will be equal to the aggregate of the amounts determined under subsection 98(3) and no capital gain will result. ...

It is important to note that the builder can pay or credit the purchaser with a housing rebate calculated only on the total consideration for the mobile home, land, and improvements which the builder has sold to the purchaser. ...

Decision The following facilities are all establishments that commonly come within the application of paragraph 1(q): restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Under the last example, where an eating facility within a larger entity makes substantially all taxable sales, this eating facility is considered to be a separate entity, and is considered to be an establishment for purposes of paragraph 1(q) of Part III of Schedule VI to the Act. ...

Division II treatment Licensed custom software If the non-resident supplier of licensed custom software is registered, the non-resident supplier must collect from the recipient and remit tax on the consideration for the software supply under Division II, if pursuant to the provisions of subparagraph 142(1)(c)(i), the supply is deemed to be made in Canada. ...

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