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These relief requests are then considered by trained staff in four centres of expertise across the country. ...

Taxpayers can request an advance income tax or GST/HST ruling for a technical interpretation that relates to a specific transaction considered. ...

Therefore, limited audit procedures were performed in this area as the risks from inappropriate use and disclosure considered low. ...

For the samples selected that had been filed on a paper tax return, IAD obtained the tax return filed by the taxpayer and considered the reasonableness and accuracy of the assessment by performing a recalculation of the tax assessment. ...

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. ...

Records kept outside Canada and accessed electronically from Canada are not considered to be records kept in Canada. ...

LEGISLATIVE REFERENCES Excise Tax Act- sections 127, 237, 239, 243, 244 to 251 subsections 123(1), 238(1) and 280(2) Income Tax Act- subsections 256(1) to 256(6) TABLE OF CONTENTS Definitions General The GST Fiscal Year Reporting Periods Instalment Base Calculation for Annual Filers Transitional Instalment Base Calculation Accounting Periods Registrants with Separate Filing Branches DEFINITIONS The following definitions have either been taken from the Excise Tax Act (as amended by Bill C-62) or represent departmental interpretations or terms relevant to the administration of that Act: "Act" means the Excise Tax Act as it is to be amended by Bill C-62; "associated persons" persons are considered to be associated in the following circumstances: a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act; a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others; a person is associated with: a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust; and a person is associated with another person if each of them is associated with the same third person; "calendar quarter" means a period of three months beginning on the first day of January, April, July or October in each calendar year; "consideration" means money, property, a service, or anything else which induces a supplier to make the supply; "Department" means the Department of National Revenue, Customs andExcise; "exempt supply" means a supply included in Schedule V to the Excise Tax Act; "financial institution", at any time, means a person who is at that time a financial institution under section 149 of the Excise Tax Act; "fiscal month" of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal month of the person; "fiscal quarter" of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal quarterof the person; "fiscal year" of a person means (a) where the person has made an election under section 244 of the Excise Tax Act that is in effect, the period that the person elected to be the fiscal year of the person; and (b) in all other cases, the taxation year of the person; "listed financial institution" means a person referred to in paragraph 149(1)(a) of the Excise Tax Act. ...

It provides that a share of a specified small business corporation will cease to be a qualified investment for an RESP if the return from that investment can reasonably be considered to be: payment for services rendered by an individual to the share issuer or to a person related to the issuer; or payment for goods or services provided to an individual by the share issuer or by a person related to the issuer. ...

Eligible work and expenditures: Ontario rules mirror federal SR&ED rules regarding the definition of SR&ED and qualified expenditures other than an expenditure that may reasonably be considered to fund the payment of salary or wages to an employee of the eligible research institute who is connected to the corporation making the expenditure or a prescribed type expenditure. ...

In 2000, the federal government modified the treatment of provincial deductions for SR&ED that were over 100% of cost to ensure that these “super-deductions” were considered to be government assistance for taxation years ending after February 2000. ...