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Accordingly, section 170 would not be considered to have prevented Corp B from claiming an ITC in respect of its lease of the vehicle that has been provided for the exclusive personal use and enjoyment of one of its employees. ...

In finding that s. 175 would generally not so apply, CRA stated: For purposes of section 175, in order for the consumption or use of the property or service by the employee to be considered to relate to the activities of the employer, there must be a direct connection between the consumption or use of the property or service and the activities engaged in by the employer. ...

Excise and GST/HST News, No. 104, July 2018-- summary under Section 33 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part II- Section 33 qualifying service animals The following are considered service animals for purposes of section 33: seeing-eye horses (miniature ponies); seeing-eye dogs; hearing-ear dogs; seizure alert or response dogs; special service skills dogs that can assist pulling a wheelchair, carrying or picking up items or providing balance for an individual with mobility difficulties; and other special skills service animals that offer assistance to young adults with autism or provide emotional support for individuals with mental health issues. ...

Ruling: The Nominee may be considered to be the Owner's representative for purposes of the Regulations. ...

Regarding a future publication, we will confirm the position that a joint venture at law is considered to be a joint venture for purposes of the joint venture election under section 273 in a planned publication. ...

In response to Q.9 at the 2015 Roundtable, CRA indicated that, if the corporation sent to CRA, in the same envelope, a return declaring and remitting the GST under s. 191(3), and rebate claims under ss. 257 and 256.2(3) (resulting in a net refund position), s. 296(2.1) would not apply and s. 228(6) would apply, with the result that the tax would not be considered to have been paid until the filing of the return so that a s. 280.1 penalty and s. 280(1) interest would apply. ...

We note that the end result of the FCA decision is generally consistent with the CRA’s position … B-103 … regarding the application of the place of supply rules in section 142 to services in relation to real property, pursuant to which only the proportion of the service that relates to the real property that is situated in Canada is considered to be made in Canada and subject to GST/HST. ...

8 March 2018 CBA Roundtable, Q.23-- summary under Section 1 Summary Under Tax Topics- Excise Tax Act- Regulations- Deduction for Provincial Rebate (GST/HST) Regulations- Schedule 1- Section 1 provincial rebate (which is unrestricted by ETA s. 259.1) requires a pre-existing printed book Where there is a recording of a spoken reading of a book that was published electronically, such as a book published only on Kindle, with no printed version, will there be considered to be an audio recording of a “printed book? ...

8 March 2018 CBA Roundtable, Q.23-- summary under Printed Book Summary Under Tax Topics- Excise Tax Act- Section 259.1- Subsection 259.1(1)- Printed Book purely audio book ineligible Where there is a recording of a spoken reading of a book that was published electronically, such as a book published only on Kindle, with no printed version, will there be considered to be an audio recording of a “printed book? ...

These restrictions will be considered during assessment. … Similarly, please consider the due diligence issue where a tax professional has been engaged to prepare a return for a person for whom no one is authorized to sign a T183. ...