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Allowances or reimbursement of expenses to an employee or partner For allowances or reimbursement of expenses to an employee or partner, your books and records have to show: the name and BN of the employer or partnership that paid the allowance or reimbursement the name of the employee or member of the partnership who has received the allowance or reimbursement the total amount of the allowance or reimbursement received by each employee or member of the partnership the total GST/HST considered to have been paid for the allowance or reimbursement the reporting period in which the allowance or reimbursement was paid the type of the supply/expense Computerized books and records Computerized books and records have to indicate: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's business registration number (BN) the date the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Contractual agreements For contractual agreements, the books and records and related documents have to show: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's BN the reporting period when the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Unvouchered cash payments to coin and dollar bill operated machines For unvouchered cash payments to coin and dollar bill operated machines, your books and records have to show: the location where the taxable supply was made the reporting period when the GST/HST was paid or became payable the amount paid for the supply the amount of GST/HST paid or payable the type and quantity of the supply Procurement cards For procurement cards, under certain conditions the CRA will consider the following minimum information to constitute satisfactory supporting documentation at the time of claiming ITCs: date of transaction merchant name place of supply (City and/or Province) merchant category transaction amount cardholder (employee) name procurement card number For more information, see Procurement cards- Documentary Requirements for Claiming Input Tax Credits. ...

How to calculate ITCs for allowances You need to calculate the amount of GST or HST that you are considered to have paid on a reasonable allowance. ...

When is a trust that was previously considered a qualified disability trust subject to the new recovery tax? ...

Billy remained calm, considered the points that Ann had made, and clarified the specific portion of the proposal that she had issue with. ...

The agent considered the information on the computer screens and that provided by the taxpayer. ...

The leader listened carefully to the group members’ input and considered some valuable points when making her decisions. ...

Strategic Direction Strategic Goals Corporate Objectives What we plan to do Quality Services and Client Education Implement a multi-year plan for quality service Confirm programs and services that align with our mandate and core business, as well as areas where new services could be considered. ...

Amounts not eligible for transfer – Amounts transferred that are greater than the amounts allowed under subsections 147.3(1) to (8) or 147(19) of the ITA are considered income in the year they are transferred. ...

Where land is purchased with tile drainage already installed, the full purchase price is considered to relate to the land and, therefore, no part of it is subject to capital cost allowance; (w) A kitchen utensil, medical or dental instrument, or a tool not specifically included in Class 12 (costing $200 or more); (x) A greenhouse steam plant, except where it is located in or immediately adjacent to the greenhouse (or a combined greenhouse and storage or shipping building) and its steam output is used primarily to heat only that one greenhouse (or combined building). ...

However, the Department has taken the position that an individual will not be considered to have a fixed base if the period in Canada for performing the independent personal services is less than 61 days and the services in Canada are not performed on a recurring basis. ...