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If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ...

Section 48 of the Excise Tax Act allows licensed manufacturers to apply to the CRA to be considered as manufacturers of "similar goods" sold in conjunction with goods of their manufacture, thereby permitting the similar goods to be purchased tax exempt. ...

Vaping excise stamps considered to be in the possession of a person include stamps: physically in the possession of the vaping product licensee or the vaping prescribed person that are not affixed to products affixed to products that have not yet been accounted for on the vaping product licensee's monthly duty and information return or the vaping prescribed person's monthly information return purchased and currently in transit from the authorized stamp provider Vaping product licensees may be required to provide additional financial security. ...

The IILA specifies that any liquor, including wine, considered intoxicating by provincial law may be imported only by a board, commission, officer, or government agency legally authorized to sell intoxicating liquor. ...

No all-inclusive definition of "know-how" payments exists, but for the purposes of this Bulletin, the Department regards them as including payments for special knowledge, skills or techniques which are considered beneficial in the conduct of a business. ...

To calculate the average time taken to resolve pre-2016 MAP cases, the date of filing of the MAP request was used as the start date and the date of the closing letter sent to the taxpayer was considered the end date. ...

To calculate the average time taken to resolve pre-2016 MAP cases, the date of filing of the MAP request was used as the start date and the date of the closing letter sent to the taxpayer was considered the end date. ...

To calculate the average time taken to resolve pre-2016 MAP cases, the date of filing of the MAP request was used as the start date and the date of the closing letter sent to the taxpayer was considered the end date. ...

To calculate the average time taken to resolve pre-2016 MAP cases, the date of filing of the MAP request was used as the start date and the date of the closing letter sent to the taxpayer was considered the end date. ...

An investment club will generally be considered to be "bona fide" where (a) all its members are individuals, (b) the majority of the members are not members of the same family, (c) members of the same family did not, at any time, own more than 50% of the outstanding units of the club, (d) substantially all of its property consists of cash, shares, bonds, or units of a unit trust, and (e) dispositions of the property of the club will give rise to capital gains or losses rather than gains or losses on income account. 8. ...