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Hiding Income Factors associated with greater likelihood of hiding income Factors common to both the RBC and Construction sectors included: Unregistered businesses that work entirely or almost entirely underground: This is widely considered a very significant factor in the home renovation sector, and some considered it a factor in the catering business. ...

The findings for each audience can be considered to be accurate to within +/‑ 5%, 19 times out of 20. ... MULTI-CHANNEL USE Small business representatives and intermediaries differed in the importance placed on CRA service channels with one exception – 88% each considered the CRA Web site to be important. ...

The preferential tax treatment that charities receive, in particular the ability to issue tax deductible receipts, is considered by many charitable organizations to be crucial to their existence. ... Only Ontario and Alberta have enacted what could be considered regulatory statutes in relation to charities and, in the case of Alberta, the legislation is limited to regulating charitable fundraising. ...

For first-time donors (and I would note that an individual will be considered a first-time donor if neither the individual nor the individual’s spouse or common-law partner has claimed the Charitable Donation Tax Credit since 2007), the budget proposes to introduce a temporary supplement to the existing non-refundable tax credit for charitable donations by individuals. ... You will also recall that one of the legislative amendments resulting from the budget concerned gifts to another qualified donee for the purpose of supporting the recipient’s political activities – these gifts are now considered to be a political activity. ...

. * "resident employer" means:-- a corporate employer that is resident in Canada; or-- a non-corporate employer that we have agreed is to be considered resident in Canada for the purpose of this newsletter; and * "non-resident employer" means an employer that is not a resident employer. 3. ... It also provides that any money purchase contributions made by the lending employer that relate to remuneration the employee receives from the borrowing employer are to be considered contributions made by the borrowing employer. ...

Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, any amount considered a capital gain from the disposition of property for income tax purposes, and any other revenue of any kind; less any amount considered a capital loss from the disposition of property for income tax purposes. ...

A modular home may be considered to be a mobile home for GST/HST purposes. ... GST/HST paid by Hugh throughout the process Purchases Tax Tax paid Land 5% GST $2,500 Modular home 12% HST $43,200 Total tax paid $45,700 If Hugh meets all of the conditions for claiming the GST/HST new housing rebate, he will be able to claim a total new housing rebate of $23,670.36, using Option 2, calculated as follows: GST/HST new housing rebate (for the federal part of the HST): $6,300 × [($450,000- $360,000) ÷ $100,000] = $5,670 The calculation of this rebate is based on the purchase price of the modular home, which is considered to be a mobile home. ...

A modular home may be considered to be a mobile home for GST/HST purposes. ... Throughout the process, Hugh paid the GST/HST as follows: Calculation Purchases Tax Tax paid Land 5% GST $2,500 Modular home 13% HST $39,000 Total tax paid $41,500 If Hugh meets all of the conditions for claiming the GST/HST new housing rebate, he will be able to claim a total new housing rebate of $23,400, using Option 2, calculated as follows: GST/HST new housing rebate (for the federal part of the HST): Total federal part of the HST paid = $39,000 × 5/13 = $15,000 GST/HST new housing rebate = $15,000 × 36% = $5,400 The calculation of this rebate is based on the federal part of the HST paid on the purchase of the modular home, which is considered to be a mobile home. ...

Host receives from an ISC an item (other than an exclusive product) An item (other than an exclusive product) is considered as a sales aid when an approved direct seller supplies it to an ISC who will give it to a host as a host gift. ... The $5,000 revenues from the sale of exclusive products are not considered when determining whether he has to register. ...

SCC decision In its judgment, the SCC looked at the scheme and structure of the Act and considered the relevant jurisprudence. ... GST/HST forms GST20- Election for GST/HST Reporting Period GST20-1- Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST111- Financial Institution GST/HST Annual Information Return GST191- GST/HST New Housing Rebate Application for Owner-Built Houses RC79- Deposit Advice RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada 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 RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice273- GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice274- For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services Notice275- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST guide RC4210- GST/HST Credit Including related provincial credits and benefits For the period from July 2012 to June 2013 GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) B-103- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST memoranda 9-3- Allowances 9-4- Reimbursements Excise duty forms B60- Excise Duty Entry E110- Description of Premises to Accompany Application for Licence Excise duty notices EDN31- Amendment to the Importation of Intoxicating Liquors Act EDN32- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 Excise duty memoranda EDM10-1-7- Completing an Excise Duty Return- Spirits Licensee (revised) Softwood lumber products export charge notices SWLN5- Certification of Independent Remanufacturers (revised) 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. ...