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Qualifying books The following goods are books that qualify for the rebate: a printed book or an update of a printed book; an audio recording where 90% or more is a spoken reading of a printed book (an “audio book”); a bound or unbound printed version of scripture of any religion; a printed book and a read-only medium (such as a CD-ROM) sold together as a single package, where 90% or more of the read-only medium is reasonably attributable to a reproduction of the printed book and/or makes specific reference to the printed book and its content, and that supplements and is integrated with that content; a printed book with a read-only medium and/or a right to access a website sold together as a single package, which is specially designed for students enrolled in a qualifying course, where the read only medium or website contains material related to the subject matter of the printed book; and a printed book and another item (such as a toy) in a package sold together for a single consideration where 90% or more of the value of the items in the package is attributable to the printed book. ...

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...

Table of Contents Overview Charge for fuel held on an adjustment day Exceptions Charge not payable Calculating the charge for fuel held on an adjustment day Reporting and paying the charge Overview As part of the Government of Canada’s initiative to implement a federal carbon pollution pricing system, and taking into consideration provincial carbon pollution pricing systems, the Government of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system (OBPS) for industrial facilities. ...

Reference Section 251 T2058, Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation Line 162 – This is a joint election form that can be used when the partnership has disposed of property to a corporation and has received as consideration shares of any class of the capital stock of the corporation. ... Advantage The advantage is generally the total value of all property, services, compensation, or other benefits that you are entitled to as partial consideration for, or in gratitude for, the gift. ... Promoter A tax shelter promoter is any person who, in the course of a business, sells or issues (or promotes the sale, issuance or acquisition of) the tax shelter or acts as an agent or advisor in respect of such activities or accepts (whether as principal or agent) consideration for the tax shelter. ...

Reference Section 251 T2058, Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation Line 162 – This is a joint election form that can be used when the partnership has disposed of property to a corporation and has received as consideration shares of any class of the capital stock of the corporation. ... Advantage The advantage is generally the total value of all property, services, compensation, or other benefits that you are entitled to as partial consideration for, or in gratitude for, the gift. ... Promoter A tax shelter promoter is any person who, in the course of a business, sells or issues (or promotes the sale, issuance or acquisition of) the tax shelter or acts as an agent or advisor in respect of such activities or accepts (whether as principal or agent) consideration for the tax shelter. ...

The calculation excludes consideration attributable to the sale of goodwill of a business, supplies of financial services, and supplies by way of sale of capital property. ... Use Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charge s, to remit the tax. ... These changes apply to a service rendered under an agreement for a supply if: any consideration for the supply becomes due, or is paid without becoming due, after March 28, 2023, or all of the consideration for the supply became due, or was paid, before March 29, 2023, except in very limited situations These changes also apply for purposes of the imported taxable supply rules. ...

While it would not be the primary consideration in any eligibility determination, it could help provide additional context to the assessment process. ... But we flag this issue yet again, because it needs to be taken into consideration when the CRA is working on improved communications. ... They should not be cut off right away with no further assessment or consideration. ...

Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. ... Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. 2.2 Administration and management of the Discipline Policy HRB has functional responsibility for the administration of the Discipline Policy. ...

This is expected to deter serious non-compliance by communicating that tax evasion and fraud are criminal offences and offenders will be pursued and prosecuted. refine how it selects high-risk files by April 2016, taking into consideration regional, national, and international priorities. enhance its forensic and informatics capabilities by acquiring of tools and technological expertise needed for complex investigations by March 2017. increase co-operation with law enforcement agencies including, for example, an updated Memorandum of Understanding with the Royal Canadian Mounted Police. ... The Agency expects changes to the policy will strengthen security management, clarify roles and responsibilities, and include security considerations in delivering shared services, such as those provided by Shared Services Canada. ...

A promoter of a tax shelter includes a person who: sells or issues participating shares in the tax shelter promotes the sale, issuance, or acquisition of participating shares in the tax shelter acts as an agent or adviser for the sale or issuance of participating shares in the tax shelter acts as an agent or adviser to promote, sell, or acquire a participating interest in the tax shelter accepts consideration for his or her role in the tax shelter Example The CRA revoked the registration of Organization Z because, among other things, it promoted and provided private benefit to a tax shelter called TS Group. ... When an ineligible individual is a director, trustee, officer, or like official, or controls or manages a registered organization or applicant, the CRA may take the following into consideration in deciding the most appropriate course of action: What made the person an ineligible individual? ...