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.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. 2012-12-07 NOTICE280 Section 172.1 Information Requirements 2013-01-09 NOTICE281 Subsection 172.1(4) Election for Specified Pension Entity 2013-01-09 NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26 NOTICE283 The Matsqui First Nation Implements the First Nations Goods and Services Tax 2013-05-10 NOTICE284 Bare Trusts, Nominee Corporations and Joint Venture 2014-02-06 NOTICE285 Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies 2014-07-28 NOTICE286 Draft GST/HST Policy Statement- Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates 2014-10-31 NOTICE287 CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts 2015-01-23 NOTICE288 Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions 2015-04-02 NOTICE289 Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax 2015-07-23 NOTICE290 Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections 2015-12-02 NOTICE291 Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax 2015-12-10 NOTICE292 Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador- Questions and Answers 2015-12-23 NOTICE293 Tla'amin Nation – Ratification of Final Agreement 2016-03-29 NOTICE294 Questions and Answers on Simplified Reporting of Specified Housing Supplies 2016-05-04 NOTICE295 Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen 2016-05-19 NOTICE296 Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters 2016-05-19 NOTICE297 HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-06-29 NOTICE298 New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick 2016-06-29 NOTICE299 Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador 2016-06-29 NOTICE300 Déline First Nation Ratification of their Final Self-Government Agreement 2016-08-19 NOTICE301 Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-09-14 NOTICE302 Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island 2016-09-14 NOTICE303 Changes to the Closely-related Test 2016-11-22 NOTICE304 GST/HST Pension Plan Rules for Master Trusts 2017-04-28 NOTICE305 Questions and Answers on the Proposed GST/HST Treatment of Supplies of Naloxone 2017-04-28 NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2017-04-28 NOTICE89 First Nation Tax 1998-08-01 NOTICE91 Information Regarding "Brew on Premises" Operators 1999-05-13 NOTICE92A Kamloops First Nation Tax 1999-08-01 NOTICE92B Questions and Answers Westbank First Nation Tax (FNT) 1998-06-18 NOTICE96 First Nation Tax (FNT) 1999-09-09 P-006 Tax Credits in Relation to Supply of Fuel to Carriers 1995-01-01 P-008 Modifying the Length of Fiscal Months in a Quarter 1995-01-01 P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999) 1999-01-04 P-015 Treatment of Bare Trusts Under the Excise Tax Act 1995-07-25 P-018R Limitation on ITC Eligibility where Person becomes a Registrant 2000-04-04 P-019R Eligibility for ITC on start-up costs- Eligible capital property 1999-08-04 P-021 Application of Subsection 149(3) 1995-01-01 P-024R Temporary Importation of Conveyances 1999-05-21 P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999) 1999-01-04 P-034R2 Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA 1999-10-08 P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000 1995-01-01 P-051R2 Carrying on business in Canada 2005-04-28 P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder 1995-01-01 P-053 Application of all or Substantially all to Residential Complexes 1995-01-01 P-060 Definition of Cost of Capital Property 1995-01-01 P-061 Extension of Transfer Payment Policy 1995-01-01 P-062 Distinction Between Lease, License and Similar Arrangements 1995-01-01 P-063 Output Based Method for Input Tax Credit Allocation 1995-01-01 P-067R A Conveyance or Cargo Container 1999-05-07 P-068 Definition of time periods created by election/revocation of election to change fiscal years 1995-01-01 P-069 Land Allowance for Residential Complexes 1995-07-25 P-070R The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale 1999-02-04 P-074 Taxable Status of Storage Charges 1995-01-01 P-077R2 Single and Multiple Supplies 2004-04-30 P-083 New Home Purchase Agreements in Alberta 1998-09-23 P-084R Forgiven Debts Considered Bad Debts 1999-03-08 P-085 Amounts Eligible for Section 256 GST New Housing Rebate 2000-06-14 P-090 Remote Work Site 1995-01-01 P-097R2 Expense allowances of elected municipal officers and school board members 2001-01-03 P-098R Golf Club Securities 2000-08-11 P-099 The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit' 1995-01-01 P-100R Late Filing of Election for Simplified Accounting 1998-09-24 P-102 Seizures and Repossessions 1999-02-04 P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers 2011-02-23 P-105R Tax Status of a Natural Resource Lease Payment 1999-02-12 P-106 Administrative definition of a 'participant' in a joint venture 1995-07-25 P-108 Raising of Capital 1999-02-04 P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products 2004-09-13 P-111R The Meaning of Sale with Respect to Real Property (Revised) 1999-02-04 P-112R Assessment of Tax Payable where a Purchaser is Insolvent 2000-03-09 P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance 2004-07-19 P-115 Section 134- Security Substitution 1999-02-03 P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable 1999-02-03 P-118R Assessments on a Tax-Extra or Tax-Included Basis 1999-05-07 P-120 Section 134- Transfer of Property on Satisfaction of Debt 1999-02-03 P-122 Section 134- Assignment of a Security Interest 1999-02-03 P-125 Input Tax Credit Entitlement for Tax on Imported Goods 2007-06-06 P-128R2 The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised) 2006-01-05 P-129 Pawnbrokers 1999-02-03 P-131R Revised GST/HST Policy P-131- Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances 2004-09-27 P-132 100% Rebate for Charity Exports 2013-06-28 P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada 1999-02-08 P-136R Administrative Services Only with Stop-Loss 2001-06-06 P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits 1999-05-20 P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant 1999-05-07 P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return 1999-10-07 P-150 Tax Treatment of Imported Computer Software 1995-11-08 P-151 Interpretation of Commercial Service 1999-02-11 P-152R Meaning of 'Canada' For Purposes of Division II Tax 1998-09-23 P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex 1995-07-25 P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) 1999-05-07 P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental- (Revised first on April 1998 second on March 8, 1999) 1999-03-12 P-160R Meaning of the Phrase-Where a Particular Property or Service is Supplied Together with any Other Property or Service- 1998-07-31 P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred 1999-02-11 P-164 Rent To Own Agreements 1999-02-11 P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) 1998-07-31 P-167R Meaning of the First Part of the Definition of Business 2000-04-04 P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots 2004-07-06 P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes 1999-06-02 P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election 1999-02-24 P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998) 2000-08-11 P-173 Meaning of the Phrase "Establishing a Business Venture in Canada" 1999-02-11 P-174 Emphyteutic Leases 1999-01-04 P-175 Costs that Fall within the Scope of Subsection 183(2) 1999-02-11 P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) 1998-10-13 P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA) 1999-03-17 P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta 1999-02-11 P-182R Agency 2003-08-28 P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits 2010-04-28 P-185R Imported Prescribed Publications and Subscription Agents 1999-07-13 P-186 Meaning of the Term Public College 2014-04-10 P-187 Prescribed Form for Joint Venture Elections 1999-01-04 P-189 Meaning of the term "Custodial Service" 1999-02-11 P-194R Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date 2007-08-27 P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999) 1999-08-11 P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner 1998-08-05 P-199R Basic Garbage Collection Services 1999-03-08 P-202 Gift Certificates 2012-04-30 P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit 1998-09-01 P-206 Litigation Services Supplied to Non-Resident Individuals 1999-02-11 P-207 The GST Status of the Supply of a Laser Eye Surgery Service 1999-02-12 P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act) 2005-03-23 P-209R Lawyers' disbursements 2004-07-19 P-214R Foreign-Based Entities which Qualify as a University in the Excise Tax Act (ETA) 1999-05-20 P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act ('ETA') 1998-09-23 P-216 Registration of a Partner. 1998-07-31 P-217 Meaning of the Term-Railway Rolling Stock- 1999-02-03 P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act 2007-08-09 P-219 Place of Supply (HST) for National Equipment Maintenance Contracts 2000-08-24 P-220 Domestic Entities that Qualify as a University in the Excise Tax Act (ETA) 1998-11-06 P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act 1998-11-20 P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (ETA) 1998-12-22 P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home 2000-05-16 P-225 Payments for Vehicle Loss or Damage Under Rental Agreements 1999-01-04 P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies 1999-02-24 P-228 Primary Place of Residence 2000-05-16 P-229 Definition of Vocational School in Section 1 of Part III of Schedule V to the Excise Tax Act 1999-05-20 P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities 2010-07-29 P-231 Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act 1999-06-15 P-233 Tutoring or Instructing in Courses Approved for Credit by a School Authority 1999-09-08 P-236 Supply of Photocopies 2000-04-04 P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required 2008-07-28 P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization 2000-11-08 P-242 Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act 2003-09-16 P-243 Section 232.1- Promotional Allowances 2004-06-02 P-244 Partnerships- Application of subsection 272.1(1) of the Excise Tax Act 2004-08-09 P-245 Determination of 'activities engaged in by the person in the course of operating a public hospital'... 2005-08-16 P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities 2005-10-22 P-247 What constitutes an 'other body established by a government' for purposes of the Excise Tax Act (the Act)? ...

However, if you do so, remember that should double taxation occur on the transactions you wanted covered under the APA, the competent authorities' position on the issues previously considered under the APA request may remain the same. 72. ...

However, if you do so, remember that should double taxation occur on the transactions you wanted covered under the APA, the competent authorities' position on the issues previously considered under the APA request may remain the same. 72. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

Barrier 22: Accessibility is currently not considered as part of the development and maintenance of fleet management tools and forms. ...

This applies if bonuses or back pay are considered pensionable earnings according to the plan. ...