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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. ...

Registrants who make taxable supplies (other than zero-rated supplies) of goods and services and are required to collect the tax must disclose to the recipients that the tax has been charged on the supplies in one of the following three ways: by indicating on receipts, invoices or in written agreements the consideration paid or payable by the recipient and the actual amount of tax payable in respect of the supply in a manner that clearly indicates the amount of tax; by indicating on receipts, invoices or in written agreements that the amount paid or payable includes the tax payable in respect of the supply; or if the registrant chooses to indicate the tax on invoices, receipts or written agreements, the total amount of tax payable or the total of the rates (7% or 15%) at which tax is payable must be indicated on the invoices, receipts or agreements. ...

There is detailed description of automobile and motor vehicle benefits which are very prescribed in the legislation, but in addition to the legislated exclusions, the CRA has over time, through consideration and court precedent, established a number of administrative positions that allows certain benefits to be considered tax-free in certain circumstances. ...

The Agency is using updated Government of Canada standards for space utilization and incorporating those standards and considerations into long term accommodation investment plans. ...

A report and action plan have been presented to the Minister of National Revenue for consideration and approval. ...

Response CRA has formalized an integrated HR planning process to ensure that HR planning decisions are made in the context of environmental considerations and business objectives. ...

Advantage The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ...

The security risks associated with digital services will continue to be a key consideration for the CRA. ...

The Agency enhances this trust by incorporating integrity and security considerations into every aspect of business strategy and decision-making. ...

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. ...