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The transactions between Profitco and Lossco, which are related corporations, would not therefore be considered an abuse of the Act read as a whole. ...

For example, where an agent or bare trustee holds shares of a corporation on behalf of a number of principals, this should not be counted as one shareholder, but rather the number of such principals would be so considered. ...

Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the tax return being audited, and can be reviewed by a CRA auditor. ...

. ¶1.36 has been added to list factors summarized by the Federal Court of Appeal in Rich v the Queen 2003 FCA 38, 2003 DTC 5115 that are normally to be considered in establishing whether a debt has become a bad debt. ¶1.37 and 1.38 have been added to reflect the Federal Court of Appeal’s comments in Rich about the consideration to be given to other factors, namely, future prospects of the debtor and, any non-arm’s-length relationship between the creditor and the debtor. ¶1.44 has been added to describe subparagraph 40(2)(g)(ii). ¶1.45 has been added to clarify that for purposes of the exception in 40(2)(g)(ii), the income-earning-purpose requirement refers to that of the creditor who lends the funds to, or guarantees the debts of the corporation. ¶1.46 has been added to reflect the Federal Court of Appeal decision in Byram v The Queen, 1999 DTC 5117 (FCA); [1999] 2 CTC 149. ¶1.47 has been added to reflect that in terms of meeting the exception for income-earning purpose in subparagraph 40(2)(g)(ii), there must be sufficient connection between the creditor making the loan to, or guaranteeing the debts of the corporation, and the potential for earning income from business or property. ¶1.52 (formerly ¶8(b) of IT-484R2) has been updated to reflect that clauses 39(1)(c)(vi)(B) and (C) were amended by S.C. 2000, c.12, Sch. ...

GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes 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 GST303 Application to Offset Taxes by Refunds or Rebates GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation 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) RC4600 Election or Revocation of an Election Under Subsection 217.2 (1) RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 GST/HST Pension Entity Rebate Application and Election RC4609 Election or Revocation of Election To Use the Real-Time Calculation Method or the Reconciliation Method RC4610 Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its 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 RC4614 Attribution Point Election and Revocation For A Selected Listed Financial Institution RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes Applications for non-residents GST114 Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST115 GST/HST Rebate Application for Tour Packages GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST386 Rebate Application for Conventions Rebate applications for diplomats GST498 GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units Technical information Excise and GST/HST News GST/HST Info Sheets GST Memoranda (by chapters) GST/HST Memoranda Series (by chapters) GST/HST Notices GST/HST Policy Statements GST/HST Technical Information Bulletins Report a problem or mistake on this page Thank you for your help! ...

Host: What if I'm a newcomer to Canada and I'm considered to be a protected person and I receive money from an organization to help me get started; do I have to report that money as income? ...

For more information, see: GST/HST Info Sheet GI-151, Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island GST/HST Info Sheet GI-164, Prince Edward Island: Transition to the Harmonized Sales Tax: Information for Non-registrant Builders GST/HST Info Sheet GI-101, Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia, and Nova Scotia British Columbia transition tax rebate British Columbia transition tax rebate You may be eligible for the British Columbia transition tax rebate if you are the builder of newly constructed or substantially renovated housing in British Columbia and: you had to charge the purchaser the 2% British Columbia transition tax you had to account for the 2% British Columbia transition tax on a self-supply of the housing the purchase price is considered to include the 2% British Columbia transition tax To apply for this rebate, use Form RC7004-BC, British Columbia Transition Tax Rebate. ...

As of the effective date of the cancellation, the exporter is not considered to be a certified independent remanufacturer and is not entitled to the considerations (i.e., use of first mill to determine export price) provided under the Act. ...

Notwithstanding a few technical terms, the presentation of the information was considered clear and simple, the pace was good and the 20-minute length was appreciated. ...

Footnote 2 Return to footnote2 Referrer Vehicle registration Generally, the supply would be considered to be made in a particular province if both of the following applies: the vehicle is registered (other than on a temporary basis) by or on behalf of the recipient under the laws of the particular province relating to the registration of motor vehicles within 7 days after the day on which the vehicle is delivered or made available to the recipient the supplier maintains evidence satisfactory of that registration What documentary evidence does the supplier need to maintain? ...