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The legislative proposals reaffirm the longstanding policy intent and clarify that investment management services, facilitatory services and credit management services are not considered financial services under the Excise Tax Act, and are therefore generally taxable for GST/HST purposes. ...

Generally, for the insured to be considered the recipient of the supply related to repairing or replacing the property, the invoice must name the insured as the purchaser and the insured must be the person legally liable to the supplier for payment of the consideration for the supply. ...

For example, the proposed changes to the Act and related regulations announced by the Finance Minister of Canada in the News Release 2011-009 of January 28, 2011 were not considered in drafting Bill no. 5. ...

Charities and public institutions are also considered small suppliers if they meet the gross revenue test of $250,000 or less. ...

In addition, a pension entity of a PRPP would generally be considered to be a selected listed financial institution if it had plan members resident in at least one participating province and another province. ...

Therefore, even though the supply may be relieved of GST/HST as described in B-039, it is considered a taxable supply when determining eligibility for ITCs. ...

You are considered a single parent if, at any time in 2019, you met all of the following conditions: You are not married or living in a common-law partnership, or you are married or in a common-law partnership but you are living apart due to a breakdown in the marriage or partnership. ...

You are considered a single parent if, at any time in 2020, you met all of the following conditions: You are not married or living in a common-law partnership, or you are married or in a common-law partnership but you are living apart due to a breakdown in the marriage or partnership You have custody of a child, for at least 50% of the time, who is under 18 years of age, or who is 18 years of age or older and is dependent on you due to a mental or physical impairment Political contribution tax credit You can claim this credit if, in 2020, you contributed to a candidate seeking election to the Nunavut Legislative Assembly. ...

You are considered a single parent if, at any time in 2021, you met all of the following conditions: You are not married or living in a common-law partnership, or you are married or in a common-law partnership but you are living apart due to a breakdown in the marriage or partnership You have custody of a child, for at least 50% of the time, who is under 18 years of age, or who is 18 years of age or older and is dependent on you due to a mental or physical impairment Political contribution tax credit You can claim this credit if, in 2021, you contributed to a candidate seeking election to the Nunavut Legislative Assembly. ...

You are considered a single parent if, at any time in 2022, you met all of the following conditions: You are not married or living in a common-law partnership, or you are married or in a common-law partnership but you are living apart due to a breakdown in the marriage or partnership You have custody of a child, for at least 50% of the time, who is under 18 years of age, or who is 18 years of age or older and is dependent on you due to a mental or physical impairment Political contribution tax credit You can claim this credit if, in 2022, you contributed to a candidate seeking election to the Nunavut Legislative Assembly. ...