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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. ...

What you can do if your extension request is refused or delayed If we refuse your application for extension, you can apply to the Tax Court of Canada for further consideration. ...

The financial advisory services provided by AdvisorCo involved its undertaking of a study to enable the rendering of an opinion as to the fairness of the financial consideration to be paid by PurchasingCo for the shares of TargetCo. ...

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. ...

These amendments relate to the dividends taken into consideration in determining the inventory value of a share that is not capital property. ...

Reasons for the Revision We have revised the bulletin to reflect amendments to the Income Tax Act and to take into consideration S.C. 2000, c.12 (formerly Bill C-23), which was designed to amend many statutes, among them the Income Tax Act, to provide similar tax treatment to same-sex common-law couples as is provided to opposite sex couples. ...

The comments that follow are taken into consideration when making such a determination. ...

After the valuation day, a person (other than a qualified donee) who receives an amount from the charity will—unless the amount is included in items 1 to 3 or is consideration given by the person in respect of such an amount—be jointly and severally liable with the charity for any related revocation tax payable. ...

The addition of the definition of "qualifying payment" in former paragraph 61(4)(c), for purposes of an IAAC, effectively terminated the deduction available under subsection 61(1) for single payments, such as death benefits, paid after November 12, 1981, in consideration for an IAAC, since a "qualifying payment" generally only includes a single payment made before November 13, 1981. ...

Avoidance of tax debts A new supplementary rule was announced to strengthen the existing tax debt anti‑avoidance rule that is intended to prevent taxpayers from avoiding their tax liabilities by transferring their assets to non-arm's length persons for insufficient consideration. ...