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Action Plan Several initiatives are underway or have been recently implemented in the Charities Directorate that will be considered and integrated into a comprehensive automated risk assessment/workload selection system. ... These risk factors will also be considered in the Audit File Selection profiles. ...

The Explanatory notes describe that subsection 252(4) will be amended to ensure that where the two individuals are considered to be spouses because they are the parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ... If depreciable property of a prescribed class is transferred to a spouse and immediately before that time the spouse had other property of that class, (a) a reasonable portion of the capital cost allowance claimed by the spouse for the class (which may not exceed the maximum capital cost allowance that would be deductible for the transferred property if the property were in a separate class) may be deducted in computing the income or loss from the property attributable to the transferor, and (b) also in that computation, a terminal loss or recapture of capital cost allowance that would otherwise be included in computing the income of the spouse for the class of depreciable property must be taken into account to the extent that such amount can reasonably be considered to relate to the transferred property. ...

The Explanatory notes describe that subsection 252(4) will be amended to ensure that where the two individuals are considered to be spouses because they are the parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ... If depreciable property of a prescribed class is transferred to a spouse and immediately before that time the spouse had other property of that class, (a) a reasonable portion of the capital cost allowance claimed by the spouse for the class (which may not exceed the maximum capital cost allowance that would be deductible for the transferred property if the property were in a separate class) may be deducted in computing the income or loss from the property attributable to the transferor, and (b) also in that computation, a terminal loss or recapture of capital cost allowance that would otherwise be included in computing the income of the spouse for the class of depreciable property must be taken into account to the extent that such amount can reasonably be considered to relate to the transferred property. ...

The Explanatory notes describe that subsection 252(4) will be amended to ensure that where the two individuals are considered to be spouses because they are the parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ... If depreciable property of a prescribed class is transferred to a spouse and immediately before that time the spouse had other property of that class, (a) a reasonable portion of the capital cost allowance claimed by the spouse for the class (which may not exceed the maximum capital cost allowance that would be deductible for the transferred property if the property were in a separate class) may be deducted in computing the income or loss from the property attributable to the transferor, and (b) also in that computation, a terminal loss or recapture of capital cost allowance that would otherwise be included in computing the income of the spouse for the class of depreciable property must be taken into account to the extent that such amount can reasonably be considered to relate to the transferred property. ...

If a property contains more than one parking lot, is each parking lot considered to be a “specified parking area”, or are the parking lots collectively considered to be a specified parking area? ... The charity is considered to not have collected the GST/HST on the supplies and does not need to include the amount in its net tax calculation. ...

If a property contains more than one parking lot, is each parking lot considered to be a “specified parking area”, or are the parking lots collectively considered to be a specified parking area? ... The charity is considered to not have collected the GST/HST on the supplies and does not need to include the amount in its net tax calculation. ...

If a property contains more than one parking lot, is each parking lot considered to be a “specified parking area”, or are the parking lots collectively considered to be a specified parking area? ... The charity is considered to not have collected the GST/HST on the supplies and does not need to include the amount in its net tax calculation. ...

Section 143 May impose any conditions or restrictions considered necessary on the making, importation, packaging, use or sale of, or other dealing with, an approved formulation Headquarters Positions Director General, Excise and GST/HST Rulings Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, GST/HST Audit Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Conditions and restrictions imposed in respect of the making or the use of an approved formulation are based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions. ... Subsection 293(2) May dispose of things seized in a manner considered appropriate Headquarters Positions Director General, Collections Director, Collections Field Positions Director, Tax Services Office History: Delegation in respect of subsection 293(2) was amended on November 6, 2014. ...

Section 143 May impose any conditions or restrictions considered necessary on the making, importation, packaging, use or sale of, or other dealing with, an approved formulation Headquarters Positions Director General, Excise and Specialty Tax Directorate Director, Excise and Specialty Tax Directorate Manager, Excise and Specialty Tax Directorate Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, GST/HST Audit Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Note: Conditions and restrictions imposed in respect of the making or the use of an approved formulation are based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions. ... Subsection 293(2) May dispose of things seized in a manner considered appropriate Headquarters Positions Director General, Collections Director, Collections Field Positions Director, Tax Services Office History: Delegation in respect of subsection 293(2) was amended on November 6, 2014. ...

If GST/HST applies to that property or service, you are considered to have collected the GST/HST on the benefit. However, there are situations where you will not be considered to have collected the GST/HST on a taxable employee benefit. ... You are considered to have collected the GST/HST on those taxable benefits on February 28, 2023. ...