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Old website (cra-arc.gc.ca)

Summary of the Board of Management Oversight Framework Assessment of Performance 2014-2015

Summary of Information considered by the Board: The Agency has an appropriate governance structure for timely discussions on Agency priorities and effective decision making. ... Summary of Information Considered by the Board: The Government of Canada initiated the Red Tape Reduction Commission (RTRC) in January 2011 to reduce the compliance burden on private businesses. ... Summary of Information Considered by the Board: In 2010, the Agency launched the Enhancing Secure Online Services Strategy- 2010-2015 (SOLS) to guide the next generation of CRA self-service applications. ...
Current CRA website

Summary of the Board of Management Oversight Framework Assessment of Performance 2014-2015

Summary of Information considered by the Board: The Agency has an appropriate governance structure for timely discussions on Agency priorities and effective decision making. ... Summary of Information Considered by the Board: The Government of Canada initiated the Red Tape Reduction Commission (RTRC) in January 2011 to reduce the compliance burden on private businesses. ... Summary of Information Considered by the Board: In 2010, the Agency launched the Enhancing Secure Online Services Strategy- 2010-2015 (SOLS) to guide the next generation of CRA self-service applications. ...
Conference

9 November 2012 CTF Atlantic Roundtable, 2012-0465921C6 - CTF Atlantic - Statute Barred Years

Would a tax avoidance arrangement generally be considered a misrepresentation? ...
Miscellaneous severed letter

20 June 1991 Income Tax Severed Letter 91M06336 F - Flexible Employee Benefit Arrangements

Such a plan would therefor be considered to be an employee benefit plan. ... Only the plan that covers non-medical expenses will be considered to be an EBP in this situation.  ... Plans which permit the rollover of unused credits to be applied to other plans under a cafeteria plan are not considered to be a PHSP. ...
Old website (cra-arc.gc.ca)

Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing

The builder is required to account for the tax considered to have been collected. ... You are considered to have paid and collected the HST on the self-supply of the duplex. ... You are considered to have collected and paid the GST on the self-supply of the residential complex (building and land) and must account for that tax considered to have been collected. ...
Current CRA website

Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing

The builder is required to account for the tax considered to have been collected. ... You are considered to have paid and collected the HST on the self-supply of the duplex. ... You are considered to have collected and paid the GST on the self-supply of the residential complex (building and land) and must account for that tax considered to have been collected. ...
Current CRA website

Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing

The builder is required to account for the tax considered to have been collected. ... You are considered to have paid and collected the HST on the self-supply of the duplex. ... You are considered to have collected and paid the GST on the self-supply of the residential complex (building and land) and must account for that tax considered to have been collected. ...
Old website (cra-arc.gc.ca)

Examples

The GST considered to have been collected on the operating expense benefit is $72.00. ... There is no GST considered to have been collected on the long service award. ... The footwear is not considered to be a taxable benefit for the employee, so you are not considered to have collected the GST/HST on the footwear and you do not have to remit any tax. ...
Current CRA website

Examples – Remitting the GST/HST

There is no GST considered to have been collected on the long service award. ... The footwear is not considered to be a taxable benefit for the employee, so you are not considered to have collected the GST/HST on the footwear and you do not have to remit any tax. ... There is no GST considered to have been collected on the special clothing. ...
Old website (cra-arc.gc.ca)

Calculate the net tax to complete a GST/HST return

The GST considered to have been collected on the standby charge benefit would be $184.62. ... The GST considered to have been collected on the operating expense benefit is $72.00. ... The GST considered to have been collected on the operating expense benefit is $216.00. ...

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