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Old website (cra-arc.gc.ca)
Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies
If a property contains more than one parking lot, is each parking lot considered to be a “specified parking area”, or are the parking lots collectively considered to be a specified parking area? ... The charity is considered to not have collected the GST/HST on the supplies and does not need to include the amount in its net tax calculation. ...
Scraped CRA Website
Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies
If a property contains more than one parking lot, is each parking lot considered to be a “specified parking area”, or are the parking lots collectively considered to be a specified parking area? ... The charity is considered to not have collected the GST/HST on the supplies and does not need to include the amount in its net tax calculation. ...
Current CRA website
Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies
If a property contains more than one parking lot, is each parking lot considered to be a “specified parking area”, or are the parking lots collectively considered to be a specified parking area? ... The charity is considered to not have collected the GST/HST on the supplies and does not need to include the amount in its net tax calculation. ...
Old website (cra-arc.gc.ca)
Delegation under the
Section 143 May impose any conditions or restrictions considered necessary on the making, importation, packaging, use or sale of, or other dealing with, an approved formulation Headquarters Positions Director General, Excise and GST/HST Rulings Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, GST/HST Audit Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Conditions and restrictions imposed in respect of the making or the use of an approved formulation are based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions. ... Subsection 293(2) May dispose of things seized in a manner considered appropriate Headquarters Positions Director General, Collections Director, Collections Field Positions Director, Tax Services Office History: Delegation in respect of subsection 293(2) was amended on November 6, 2014. ...
Current CRA website
Excise Act, 2001 – Authorization to exercise powers or perform duties of the Minister of National Revenue
Section 143 May impose any conditions or restrictions considered necessary on the making, importation, packaging, use or sale of, or other dealing with, an approved formulation Headquarters Positions Director General, Excise and Specialty Tax Directorate Director, Excise and Specialty Tax Directorate Manager, Excise and Specialty Tax Directorate Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, GST/HST Audit Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Note: Conditions and restrictions imposed in respect of the making or the use of an approved formulation are based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions. ... Subsection 293(2) May dispose of things seized in a manner considered appropriate Headquarters Positions Director General, Collections Director, Collections Field Positions Director, Tax Services Office History: Delegation in respect of subsection 293(2) was amended on November 6, 2014. ...
Current CRA website
About the GST/HST on benefits
If GST/HST applies to that property or service, you are considered to have collected the GST/HST on the benefit. However, there are situations where you will not be considered to have collected the GST/HST on a taxable employee benefit. ... You are considered to have collected the GST/HST on those taxable benefits on February 28, 2023. ...
Current CRA website
Advance payments
If you provide payroll advances to your employees, this is generally not considered an employer provided loan. The advance is considered as employment income. Learn more: Loans and employee debt. ... Withhold and report the payment on a slip If the advance payment is considered employment income, you must withhold the following deductions and report on a T4 slip. ...
Current CRA website
Working in Canada Temporarily
Since you are not considered a resident of a province or territory for income tax purposes, you are subject to a federal surtax instead of provincial/territorial tax. ... Deemed non-resident: You would otherwise be considered a factual or deemed resident but you are considered to be a resident of another country under an income tax treaty between Canada and that country. ... If you are a resident of two countries, including Canada and a country that Canada has an income tax treaty with, the CRA will look at the terms of that treaty to determine which country you are considered to be a resident of for tax purposes. ...
Old website (cra-arc.gc.ca)
General Guide for Non-Residents - 2015 - Electing under section 216.1
Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Old website (cra-arc.gc.ca)
General Guide for Non-Residents - 2016 - Electing under section 216.1
Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...