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Records kept outside Canada and accessed electronically from Canada are not considered to be records in Canada. ... In addition, other documents whether written or any other form, including supporting documents such as accountants' working papers that assist in the determination of obligations and entitlements are considered part of the books and records of the taxpayer and must be made available to the CRA. 21. ...

In addition, other documents, whether written or any other form, including supporting documents such as accountants working papers that were used to determine the obligations and entitlements with respect to taxes payable, collectible or to be remitted are considered part of the books and records of the taxpayer and must be made available to the CRA. ... Records are considered to be kept electronically when information is created, processed, maintained and stored electronically. 11. ...

However, if these tasks constitute a household service or a personal care service, they will be considered a home care service when they are rendered to an individual who, due to age, infirmity or disability, requires assistance. ... If the service provider charges a separate amount for each of these tasks and is considered to be making more than one supply, the tasks that are not included in the definition of a home care service may be subject to GST/HST depending on the circumstances. ...

Requirements 6.1.1 All travel, hospitality, conference and event expenditures are authorized, incurred and reported in compliance with relevant legislation, this directive and other applicable CRA financial management and financial administration CPIs. 6.1.2 Management processes and practices, risk-based controls, and oversight procedures for all travel, hospitality, conference and event expenditures are established to ensure expenses are properly authorized, recorded and managed in compliance with this directive. 6.1.3 The most economical and efficient alternatives for travel, hospitality, conference and event expenditures are considered in support of the CRA’s mandate, operational activities, objectives or priorities. 6.1.4 CRA funds are not to be used to provide hospitality or gifts to celebrate social events such as a wedding, birth or adoption of a child, birthday, promotion, transfer or retirement, or seasonal occasions such as Christmas, or for any other expenditure not related to CRA’s mandate, operational activities, objectives or priorities. 7. ... Hospitality and Events 7.2.4 Establishes processes, procedures and controls to ensure that decisions to offer hospitality are carefully considered and necessary based on courtesy, diplomacy or protocol, or to facilitate the achievement of the business objectives of the CRA. 7.2.5 Approves hospitality, as per the limits specified in the DSFA Matrix, for an area where the Senior Agency Manager, who would normally approve the expenditure, is a recipient of the hospitality offered. 7.2.6 Reviews and recommends requests submitted by Senior Agency Managers for Ministerial or Commissioner approval as specified in the DSFA Matrix or when: 7.2.6.1 Exceptional hospitality components (Ministerial approval) as specified in Appendix A – Exceptional hospitality components are present; or 7.2.6.2 Food and beverage costs exceed the standard cost per person but up to the maximum cost per person (Commissioner approval) as specified in Appendix B – Maximum food and beverage cost per person. 7.2.7 Establishes processes, procedures and controls to ensure that total hospitality or event costs are approved by the appropriate delegated managers with expenditure initiation authority as per the approval limits specified in the DSFA Matrix. 7.2.8 Establishes processes, procedures and controls to ensure that, with the exception of the Minister, an appropriate alternative approval authority is obtained when the delegated manager with expenditure initiation authority, who would normally approve the hospitality, is also a recipient of the hospitality. 7.2.9 Approves hospitality, up to the Commissioner’s limit, in situations where the Commissioner would normally approve but is in attendance at an activity where hospitality is provided. 7.2.10 When Minister approval is required for an event hosted by the CRA, ensures that the Minister is provided with the total estimated federal government cost for all participating departments and agencies, including the total estimated travel costs, for information purposes. ...

The payment by the company of the credit card charges to the card issuer is not considered to be a reimbursement since the company is solely responsible per the signed agreement for payment of all credit card charges. ... The payment by the company of the credit card charges to the card issuer is considered to be a reimbursement since the company is not solely responsible per the signed agreement for payment of all credit card charges. ...

However, under certain circumstances, contributions that a member could have prevented from being made will not be considered to be optional contributions. ... Valuations and funding Since flexible pension plan members can have no entitlement to any portion of their optional ancillary contributions that exceeds the present value of their optional ancillary benefits (see Condition 3), such excesses have to be considered to be available to fund other defined benefits provided under the plan. ...

. * "resident employer" means:-- a corporate employer that is resident in Canada; or-- a non-corporate employer that we have agreed is to be considered resident in Canada for the purpose of this newsletter; and * "non-resident employer" means an employer that is not a resident employer. 3. ... It also provides that any money purchase contributions made by the lending employer that relate to remuneration the employee receives from the borrowing employer are to be considered contributions made by the borrowing employer. ...

If Yes, then you might be considered a resident of Canada and this information is important for you! ... These payments are considered benefits to you and are therefore taxable. ...

A stevia-based product may be considered an ingredient and thus qualify as a zero-rated product under the Act provided it meets all the following conditions: the product is advertised as a sweetener; the product is not marketed or labelled as a dietary supplement; the product is marketed as an alternative to sugar and artificial sweeteners; the product labelling does not make any reference to risk and/or dosage information; and the product is used, recognized, and commonly sold as an ingredient to food and/or beverages, where the primary use of the product is to impart a sweet taste to the food and/or beverages to which it is added. ... When a non-registrant such as a consumer or a small supplier provides the used part to a vendor, it is considered a supply under the Excise Tax Act. ...

SCC decision In its judgment, the SCC looked at the scheme and structure of the Act and considered the relevant jurisprudence. ... GST/HST forms GST20- Election for GST/HST Reporting Period GST20-1- Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST111- Financial Institution GST/HST Annual Information Return GST191- GST/HST New Housing Rebate Application for Owner-Built Houses RC79- Deposit Advice RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada RC4611- Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612- Application to Not be Considered a Selected Listed Financial Institution RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice273- GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice274- For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services Notice275- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST guide RC4210- GST/HST Credit Including related provincial credits and benefits For the period from July 2012 to June 2013 GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) B-103- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST memoranda 9-3- Allowances 9-4- Reimbursements Excise duty forms B60- Excise Duty Entry E110- Description of Premises to Accompany Application for Licence Excise duty notices EDN31- Amendment to the Importation of Intoxicating Liquors Act EDN32- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 Excise duty memoranda EDM10-1-7- Completing an Excise Duty Return- Spirits Licensee (revised) Softwood lumber products export charge notices SWLN5- Certification of Independent Remanufacturers (revised) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...