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Old website (cra-arc.gc.ca)

The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals

To what extent is the property available to rent for consideration and what are the terms of any applicable rental pool contract? ...
Old website (cra-arc.gc.ca)

Ontario and British Columbia: Transition to the Harmonized Sales Tax - Goods

Leases and licences of goods The following rules apply to goods supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...
Old website (cra-arc.gc.ca)

GST/HST News No. 53 (Summer 2004)

The supply of the freight transportation service will be zero-rated for GST/HST purposes where the value of the consideration for the supply is $5 or more. ...
Old website (cra-arc.gc.ca)

Applying the 2010 Nova Scotia HST Rate Increase - Personal Property

Leases and licences of personal property The following rules apply to personal property supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...
Old website (cra-arc.gc.ca)

Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit

Assignment fees The consideration charged for the sale of an interest in a house generally includes amounts that a person paid to a builder (e.g., a deposit) and that the person wants to recover when assigning their interest in the house. ...
Old website (cra-arc.gc.ca)

Prince Edward Island: Transition to the Harmonized Sales Tax – Goods

Leases and licences of goods The following rules would apply to goods supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...
Old website (cra-arc.gc.ca)

Excise and GST/HST News - No. 87 (Winter 2013)

GST/HST will generally apply to the consideration paid by the medical laboratory for the services of the independent contractors. ...
Old website (cra-arc.gc.ca)

P148 - Resolving your dispute: Objection and appeal rights under the Income Tax Act

Applying to the Tax Court of Canada If we refuse to extend the time, you can apply to the Tax Court of Canada for further consideration. ...
Archived CRA website

ARCHIVED - Income Tax - Technical News No. 32

In arriving at its decision, the Court indicated that it is impossible to list all of the factors that might be taken into consideration in determining whether a corporation might be subject to de facto control and, after restating the test in Silicon Graphics without explicitly applying it, concluded that the evidence must demonstrate that the decision-making powers of the corporation rest with persons other than those with de jure control. ...
Old website (cra-arc.gc.ca)

Pool of Deductible SR&ED Expenditures Policy

The legislation is structured to provide for a pool that accumulates amounts over time, and is recalculated taking into consideration all relevant transactions and adjustments that occur over that time. ...

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