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Should the taxpayer be unable to pay the debt in full, payment arrangements may be considered. ...

British Columbia indicates 36 requests Alberta indicates 10 requests Saskatchewan indicates 5 requests Manitoba indicates 7 requests Ontario indicates 48 requests Quebec indicates 40 requests New Brunswick indicates 3 requests Nova Scotia indicates 5 requests Prince Edward Island indicates 0 requests Newfoundland and Labrador indicates 2 requests Northwest Territories indicates 1 request Yukon indicates 0 requests Nunavut indicates 0 requests Of the 157 QCJO applications reviewed by the Board, 65 were considered by the CRA to be of low complexity, 61 were medium complexity and 31 were high complexity. ...

Where a person providing counselling therapy services does not have equivalent qualifications to those necessary to be licensed or certified in a regulated province, the person will not be considered a practitioner of counselling therapy services for GST/HST purposes under the proposed amendment. ...

Where a person providing psychotherapy services does not have equivalent qualifications to those necessary to be licensed or certified in a regulated province, the person will not be considered a practitioner of psychotherapy services for GST/HST purposes under the proposed amendment. ...

Nevertheless, there are some particular situations where the amount reported on line 108 may include the following: 100% ITCs for the GST/HST paid or payable on the charity’s purchases of, or improvements to, capital property or real property for use primarily (more than 50%) in the charity’s commercial activities, including the deemed GST/HST payable when capital property is brought into a participating province for use primarily in its commercial activities; any ITC for the GST/HST paid or payable on the charity’s purchase of, or improvement to, real property based on the percentage of use of the real property in the charity’s commercial activities (must be more than 10%) and for which it filed Form GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply, that is effective the day the property is acquired; any ITC for the GST/HST considered paid on the deemed purchase of real property based on the percentage of use of the property in the charity’s commercial activities (must be more than 10%), where the election (Form GST26) takes effect on a day other than the day the property was acquired by the charity or the day the charity becomes a registrant; 100% ITCs for the GST/HST paid or payable on goods that the charity acquired, imported, or brought into a participating province that will be sold by a person acting as an agent (including a billing agent), or an auctioneer and agent, for the charity; 100% ITCs for the GST/HST paid on goods imported by the charity on behalf of a non‑resident person for use exclusively in the charity’s commercial activities and sold when the charity was acting as an agent, or auctioneer and agent, for the non‑resident person; 60% of the total of the GST/HST adjustments (for example, for price reductions and rebates for foreign conventions and for artistic works produced for export) or of point‑of‑sale rebates for the provincial part of the HST that the charity gave in the reporting period (no amount should be included for any Ontario First Nations point‑of‑sale relief credited in the reporting period as the charity may claim this amount by filing Form GST189, General Application for Rebate of GST/HST, using code 23); 60% of the total tax amount of a tax adjustment note issued by the charity in the reporting period to a pension entity; the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period for tax charged in excess of the GST/HST collectible on certain supplies of property or services; GST/HST adjustments relating to bad debts written off during the reporting period in respect of sales of capital property or real property; the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period in respect of sales of capital property or real property; GST/HST adjustments relating to the GST/HST new housing rebate where the charity is a builder and paid or credited the rebate to an individual purchasing new housing; and 100% ITCs that the charity was entitled to claim and that it carried forward from a reporting period when it did not have to use the net tax calculation for charities. ...

Step 2 – Determine if you are a qualifying NPO To be considered a qualifying NPO at any time in a fiscal year, you must be an NPO and your percentage of government funding for the fiscal year must be at least 40% of your total revenue. ...

To be considered a qualifying NPO at any time in a fiscal year, you must be an NPO and your percentage of government funding for the fiscal year must be at least 40% of your total revenue. ...

Step 2 – Determine if you are a qualifying NPO To be considered a qualifying NPO at any time in a fiscal year, you must be an NPO and your percentage of government funding for the fiscal year must be at least 40% of your total revenue. ...

Step 2 – Determine if you are a qualifying NPO To be considered a qualifying NPO at any time in a fiscal year, you must be an NPO and your percentage of government funding for the fiscal year must be at least 40% of your total revenue. ...

Membership in the association is not considered to be a licence or a certification to practise. ...