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Current CRA website

Payroll Deductions Tables - CPP, EI, and income tax deductions - Quebec

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...
Current CRA website

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods

In this case, the good is considered to have been sold separately from the other items but only for the purposes of determining whether GST or HST applies during the period that includes July 1, 2010. ...
Current CRA website

Ontario and British Columbia: Transition to the Harmonized Sales Tax - Services

In this case, the property is considered to have been sold separately from the other items but only for the purposes of determining whether GST or HST applies during the period that includes July 1, 2010. ...
Current CRA website

Payroll Deductions Tables - CPP, EI, and income tax deductions - Prince Edward Island

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...
Current CRA website

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services

A person only has to accept responsibility as the supplier of the freight transportation service to be considered the carrier. ...
Current CRA website

Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements

Where a supply of interment rights is made under a written agreement that provides for a series of payments, a payment is considered to become due on the day it is required to be paid under the agreement. ...
Current CRA website

Information for Canadian Small Businesses: Chapter 6 – Income Tax

If you are involved in a barter transaction, the goods or services you receive could be considered proceeds from a business operation. ...
Current CRA website

Excise Taxes and Special Levies Memoranda Series

In the case of electronic records, these persons can make a print-out of such electronic documents and the print-out as well as the original document will be considered evidence of the nature and content of the original document, and will have the same probative force as the original document. ...
Current CRA website

Excise and GST/HST News - No. 75 (Winter 2010)

The legislative proposals reaffirm the longstanding policy intent and clarify that investment management services, facilitatory services and credit management services are not considered financial services under the Excise Tax Act, and are therefore generally taxable for GST/HST purposes. ...
Current CRA website

General Requirements for Books and Records

In the case of electronic records, this person can make a print-out of such electronic documents and the print-out as well as the original electronic document will be considered evidence of the nature and content of the original document, and will have the same probative force as the original document. ...

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