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. … The amount in the reinsurance premium described above as the margin for risk transfer is not considered to be included in loading as defined in section 217. ...

Where the taxpayer concurs, and it is considered reasonable in the circumstances, CRA officials may utilize this guidance for taxation years prior to 2018. ...

As the Minister has the authority to accept these elections late, each request will be considered on a case-by-case basis. ...

A school authority may offer seminars, activities or other events to its students or members of the general public; however, such events are generally not considered to be a supply of instruction in courses for GST/HST purposes. 63. ...

Cards issued by a university or public college to students for a qualifying meal plan are not considered to be gift cards.... ...

Q.11 Consideration of late-filed rebate claims GST/HST rebates that are late filed may be considered for processing. ...

Typical out-of-pocket expenses not generally incurred as agent that a registered supplier may charge a client include …: office supplies, if they are associated with the service being performed by the supplier for the client air travel local transportation, such as a taxi parking hotel or other accommodation per diem amounts, such as meals car rentals and gasoline an automobile allowance, where the supplier’s personal vehicle is used in the performance of the service Expenses incurred as agent When a supplier incurs an out-of-pocket expense as a client’s agent … the client is considered to be the recipient of the supply. ...

Required information in the election The CRA is expanding the amount of information a taxpayer must provide with their election in order for it to be considered valid. … New information requested includes: Identification of the first taxation year in respect of which this PLOI election is to be made, the total amount owing initially and the currency in which it is denominated. ...

CRA responded: While a change in use of 10% or more is normally considered to be a significant change in use (i.e. because section 197 considers any change of less than 10% to be insignificant), section 141 nevertheless considers that the entire use of the capital property is not commercial activities. ...

However, it is possible that your (or your spouse’s or common-law partner’s) personal occupancy of a dwelling unit may still be considered for the exemption for qualifying occupancy (that is, for Type 2 qualifying occupants). ...