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For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ... Dance is considered to be a recreational activity for purposes of the rebate. ... GST/HST forms GST22 Real Property- Election to Make Certain Sales Taxable GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST118 Election or Revocation of an Election for a Financial Institution to use the Prescribed Percentage GST469 Direct Deposit Request (Non-Personalized) GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC1A Business Number (BN)- GST/HST Account Information RC1C Business Number (BN)- Import/Export Account Information RC59 Business Consent Form RC193 Service-Related Complaints RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application under subsection 141.02(18) RC4530 Election or Revocation of an Election to use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4600 Election or Revocation of an Election Under Subsection 217.2(1) RC4610 Election and Revocation of an Election to Exclude Non-Resident Investment Holdings from the Calculation of the Provincial Attribution Percentages RC4612 Application to Not be Considered a Selected Listed Financial Institution RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule GST/HST info sheets GI-114 Application of GST/HST to Indian Individuals GI-115 Application of GST/HST to Indian Bands and Band-empowered Entities GI-116 Information for Businesses Located on a Reserve GI-117 Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities GST/HST guides and pamphlets RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC188 Keeping Records RC4022 General Information for GST/HST Registrants RC4034 GST/HST Public Service Bodies' Rebate- Includes Forms GST66 and RC7066 SCH RC4420 Information on CRA- Service Complaints, Includes Form RC193, Service-Related Complaint GST/HST memoranda 14-4 Sale of a Business or Part of a Business GST/HST notices Notice260 Modified Procedures for Filing Form RC4604, GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution Notice261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity Notice262 Notice of Change, GST/HST Memorandum 28-3, Passenger Transportation Services GST/HST technical information bulletins B-105 Changes to the Definition of Financial Service Excise taxes and special levies notices ETSL64 Related document: Listing of Vehicles and Associated Tax Rates for 2011 Excise duty notices EDBN15 New Filing Period for Licensed Brewers EDN26 New Excise Stamp Security Features EDN27 New Reporting Period for Licensees Softwood lumber products export charge notices SWLN33 Surge Charge – Alberta Region (November 2010) SWLN34 Surge Charge – Alberta Region (December 2010) SWLN35 Additional Export charge for Ontario and Quebec Regions All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

For more information see GST/HST Notice295, Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen Needles, and Notice296, Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters; clarifying that the GST/HST generally applies to supplies of purely cosmetic procedures provided by all suppliers, including registered charities; adding a relieving provision to ensure that when a charity makes a taxable supply of property or services in exchange for a donation and an income tax receipt may be issued for a portion of the donation, only the value of the property or services supplied is subject to the GST/HST (see the article on this topic below); ensuring that interest earned in respect of certain deposits is not included in the $1,000,000 threshold for determining whether a person is considered to be a de minimis financial institution for GST/HST purposes; clarifying the treatment of imported reinsurance services under the GST/HST imported supply rules for financial institutions; adding feminine hygiene products to the list of GST/HST zero-rated products. ... The charity may issue an official donation receipt for income tax purposes for the full $100, because the value of the pen is considered too minimal to affect the amount of the gift. ... For an organization to be considered a vocational school, and thus be treated in a manner similar to a public college or similar institution for certain GST/HST exempting provisions, including section 8 of Part III of Schedule V to the Act, it must be established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students’ occupational skills. ...

During the review, FRs will work with the claimants to: explain the SR&ED Program, its requirements, its services and policies to claimants who would like more information about the Program, to encourage understanding of their entitlements and ensure compliance; identify, prior to the on-site visit, issues that they plan to address and their approach for addressing the issues; identify, prior to the on-site visit, what they need during the visit, whether it is information or supporting evidence to see or people to speak to, so that the claimant can be prepared for the review; identify and communicate, as early as possible, any new issues that arise during the review; identify ways to resolve the issues, such as questions to ask or supporting evidence to examine; provide an indication of any concerns that remain unresolved at the end of the on-site visit or, if unable to do so until the information gathered during the review is considered, indicate when they expect to be able to do so; give an explanation for decisions, with reasons, in writing, if any of the expenditures are not considered to be allowable as SR&ED expenditures, or if any other decisions are unfavourable to the claimant. This will help to improve claimant’s understanding of program requirements and enable them to be better positioned to provide any factual information that had not been considered in the FR’s decision; coordinate their review process, including information requests, with Research and Technology Advisor (RTA) to minimize the administrative burden, such as not separately requesting the same information from the claimant; allow a claimant the opportunity to provide additional information or explanations in response to their decisions, and to respond to the claimant concerning this additional representation; and provide feedback, advice and guidance to claimants, as required, to explain any deficiencies in the supporting documentation. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

Among other measures, Bill C-29 implements certain measures proposed or confirmed in the March 22, 2016 budget by: adding certain exported call centre services to the list of GST/HST zero-rated exports; strengthening the test for determining whether two corporations, or a partnership and a corporation, can be considered closely related (see GST/HST Notice303, Changes to the Closely-related Test for more information); ensuring that the application of the GST/HST is unaffected by income tax amendments that convert eligible capital property into a new class of depreciable property; and clarifying that the Canada Revenue Agency (CRA) and the courts may increase or adjust an amount included in an assessment (under the Excise Tax Act or the Excise Act, 2001) that is under objection or appeal at any time, provided the total amount of the assessment does not increase. ... This portion of the deemed tax is considered to be an eligible amount for each specified pension entity. ... This portion of the actual tax deemed paid is considered to be an eligible amount upon which the designated pension entity may claim a rebate. ...

In the case of a partnership, if it is resident for tax purposes under the laws of a specific jurisdiction, then it is considered to be resident for CbCR purposes in that jurisdiction. ... If, applying accounting rules, an investment entity does not consolidate investee companies, then those investee companies should not form part of an MNE group and should not be considered CEs. However, if the accounting rules require that the investment entity consolidates with an investee company, the investee company should be part of an MNE group (where one exists) and should therefore be considered a CE. ...

As master trusts are not considered to be pension entities, the rebate provisions for pension entities do not apply to master trusts. ... This deemed tax paid would be considered to be an eligible amount upon which the designated pension entity may claim a rebate. ... Although it is proposed that an election between an employer and a master pension entity would apply to supplies made on or after July 22, 2016, even if an election is made, an actual supply of property or a service would not be considered to be made for nil consideration if the employer acquired the property or service before its first fiscal year beginning on or after July 22, 2016; or the employer consumed or used any employer resource, for the purpose of making the actual supply, before its first fiscal year beginning on or after July 22, 2016. ...

If the customers receive possession and/or ownership of the furniture in June 2012, under a written agreement entered into at that time, the 12% HST is considered to be payable at the end of July 2012. ... When you cease to be a registrant, any property on hand that you had purchased for consumption, use or supply in your commercial activity is considered to have changed to non-commercial use. ... If you receive ownership or possession of the furniture in October 2012, the GST/HST would be considered payable at the end of November 2012. ...

You cannot deduct the cost of any tools that are considered to be equipment. ... Also, you cannot deduct the cost of any tools that are considered to be equipment. ... A non-taxable allowance is an allowance that was considered reasonable when it was paid. ...

“Related persons” are not considered to deal with each other at arm’s length. ... Deemed disposition- This expression is used when a person is considered to have disposed of a property, even though a sale did not take place. ... Payment for unused sick leave is considered a death benefit and is income of the estate or beneficiary who receives it. ...