Search - considered

After ruling that the supply of real property made under the ground lease agreement is a taxable supply of real property from the commencement of the agreement up to the end of the lease interval in which the Lessee is considered to have made and received a taxable supply of the Complex pursuant to s. 191(3) (the "Taxable Supply Period"), CRA ruled: The Lessor is required to charge and collect GST/HST on the Ground Rent payments that are paid or become payable under the Agreement for lease intervals that fall within the Taxable Supply Period. ... CRA also indicated: The Lessee’s reimbursement of the municipal property taxes to the Lessor is considered additional rent under the Agreement. ...

Note: If it is determined that specific information was available to the importer prior to receiving the ruling, the earlier specific information will be considered by the CBSA to be the reason to believe that a declaration was incorrect. 27. In the case of a trade compliance verification where the CBSA determines that specific information was not available, the importer will not be considered to have had "reason to believe". ...

CRA indicated “the nature of any management services provided by the Parent would have to be clarified to determine how any particular property or service could be considered to be an input into those services, before determining the extent that the property or service was acquired for the Parent’s commercial activities.” Furthermore, legal or consulting services acquired by Parent to purchase trust units would not be considered to be acquired in the course of commercial activity, and that properties or services acquired in retaliation to commercial activities of another person, such as flights in traveling for their benefit or obtaining advice on growth of the trusts, would not qualify as being acquired for consumption or use in relation to Parent’s commercial activities. ...

CRA considered that s. 144 does not apply if the goods were supplied by the vendor before they were imported and, in this regard, applied s. 133, which deems goods to be supplied at the time that the sale agreement is entered into. Accordingly, in an example where a registered non-resident enters into a somewhat long-term agreement for the supply of fuel oil to Canco, and thereafter delivers the fuel oil to Canco at a Canadian port, CRA considered that s. 144 does not relieve the non-resident from the requirement to charge GST/HST notwithstanding that the fuel oil has not yet been released at the time of its delivery in Canada. ...

(f.1) of “financial service,” and stated: As a plan administrator generally pays out an approved PHSP claim on behalf of the employer, when the employer subsequently compensates the plan administrator, the employer is considered to be making a payment in satisfaction of a claim arising under an insurance policy (the PHSP). Therefore, the making of the payment by the employer is a supply of a financial service for GST/HST purposes. … Since an exempt supply is a supply that is not subject to the GST/HST, the employer would not be considered to have paid tax when settling the PHSP claim, regardless of whether the claim included any GST/HST originally paid by the employee to the supplier of the property or service. ...

" under “Reasonable return”-- summary under Reasonable Return Summary Under Tax Topics- Income Tax Act- Section 120.4- Subsection 120.4(1)- Reasonable Return auditors should not analyze a reasonable return for TOSI purposes if the taxpayer has made a good faith attempt Paul Wilson (Director, Medium Business Audit Division, Small and Medium Enterprises Directorate) elaborated on the statement in 2018-0771851E5 that “CRA does not intend to generally substitute its judgment of what would be considered a reasonable amount where the taxpayers have made a good faith attempt to do so....” ... The auditors must verify that none of those factors apply before the amount can be considered as subject to TOSI. ...

Thus, where the rights to the invention vest in the employer, any payment made by him to the employee will be considered as an award and treated in the same manner as an award for employees' suggestions. On the other hand, where the invention belongs to the employee, any amount he receives from his employer in connection with the invention will be treated in the following manner: (a) Where he is in the business of making inventions, the amount he receives for the sale of his rights in the invention will be taxable as income from a business; (b) Where he is not in the business of inventing, the sale of his rights in the invention to his employer will be considered a disposition of capital property subject to capital gains tax in the normal way. ...

At the discretion of the Minister, if it is considered just and equitable to do so, the late or amended election will be considered to have been filed by the due date, provided an estimate of the penalty described in subsection 93(6) is paid at the time of filing the election. ...

27 February 2020 CBA Roundtable, Q.20-- summary under Subsection 273(1) Summary Under Tax Topics- Excise Tax Act- Section 273- Subsection 273(1) a nominee potentially could qualify as an operator for purposes of the GST JV election if it also as a “marginal” beneficial ownership interest Further to 2018 CBA Roundtable, Q.11, will a marginal interest (e.g. 0.001%) in a joint venture allow a nominee to be considered to be a “participant” in that joint venture for the purposes of electing that the nominee to be the operator of the JV for GST/HST purposes? ... A joint venture at law is considered to be a joint venture for purposes of the joint venture election under section 273. … A corporation with a marginal financial contribution to a joint venture in exchange for a co-ownership interest and proportionate share of profit (or losses) as well as other necessary attributes may be a "participant” as defined in paragraph (a) of … P-106 …. ...

CRA responded: In the context of electronic commerce, a server may constitute a fixed place of business of a non-resident person if it is at the disposal of the person and its degree of permanence at the location is of a sufficient period of time to be considered fixed. To be a permanent establishment the non-resident person must make supplies through that fixed place of business – meaning the activities carried out by the non-resident server must, on their own, be an essential and significant part of the business activity of the non-resident person as a whole. … The CRA currently has a couple of ruling requests that involve cryptocurrency mining, and is currently reviewing whether a non-resident miner with servers in Canada would be considered to have a permanent establishment in Canada by virtue of the mining activities that are carried on through those servers. ...