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("This situation may be considered abusive because the Canadian taxpayer has turned an otherwise taxable receipt of monies into a non-taxable amount.") Conversely, when a Canadian parent company requests and receive a decrease in the transfer price of sales to a non-resident subsidiary without repatriation, this is not considered abusive, because s. 15(1) would apply and offset the downward adjustment. ...

After ruling that the Association is resident in Province 1 under s. 132.1(3) and s. 2(2) of the New Harmonized Value-added Tax System Regulations, No. 2, CRA noted that s. 132.1(1)(a) did not apply as the Association was federally incorporated, and stated: The Association's main office is located in [City 1] and would be considered a fixed place of activities as it is a determined location that can be identified with the Association, and the Association exercises control over that office and carries out its on-going charitable activities through that office on a regular and recurring basis. At the same time, the premises of the Members cannot be considered as fixed places of activities of the Association since, based on the available information, Members are independent in their daily operations, [and] separate legal entities…. ...

1996 Corporate Management Tax Conference Roundtable, Q. 16 (Canadian Tax Foundation), at 24:19-- summary under Distribution Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(1)- Distribution narrow scope of "reorganization" When does a reorganization end (that is, when are subsequent transactions considered part of the "reorganization" and when are they outside the "reorganization" or part of a second reorganization)? ... Thus the following transactions, occurring after a pro rata distribution and cross-redemption of shares, would normally not be considered to occur as part of the butterfly reorganization: an amalgamation of a transferee corporation with its parent; a winding up of a transferee corporation into its parent; a transfer of butterflied property by a transferee corporation a) to another shareholder of the distributing corporation; b) back to the distributing corporation; c) to its subsidiary; d) to a third party. ...

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. ...