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How to calculate the amount of the GST/HST you are considered to have collected The amount of the GST/HST you are considered to have collected on a taxable benefit is based on a percentage of the value of the benefit for GST/HST purposes. ... If the last establishment where your employee ordinarily worked or to which he or she ordinarily reported in the year is located in a non-participating province or territory (the rest of Canada), you are considered to have collected 3% of the value of the benefit for GST/HST purposes. ... If the last establishment where your employee ordinarily worked or to which he or she ordinarily reported in the year is located in a non participating province or territory, you are considered to have collected 4/104 of the value of the benefit for GST/HST purposes as calculated above. ...

Forgiven Debts Considered Bad Debts Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. ... For purposes of the Excise Tax Act (the "ETA"), forgiven debts pursuant to an arrangement under the Companies' Creditors Arrangement Act are considered to be bad debts as opposed to reductions of consideration. ... Forgiven debts pursuant to an arrangement under the Companies' Creditors Arrangement Act, are considered to be bad debts for purposes of the ETA. ...

Situations where you are not considered to have collected the GST/HST You are not considered to have collected the GST/HST on taxable benefits provided to employees in any of the following situations: The property or services that give rise to a taxable benefit are GST/HST-exempt or zero-rated. ... However, you will not be considered to have collected tax in respect of the benefit provided to the employee, since the supplies were made outside of Canada. Also, if the taxable benefit is for the standby charge or operating expense benefit of an automobile or an aircraft, you are not considered to have collected the GST/HST on this benefit in the following situations: You are an individual or a partnership and the passenger vehicle or the aircraft that you have bought is used less than 90% in the commercial activities of the business. ...

When and how to report the GST/HST you are considered to have collected You are considered to have collected the GST/HST, on a taxable benefit subject to the GST/HST, at the end of February in the year after the year you provided the benefit to the employee. ... Although you calculated the taxable benefits, including any GST/HST and PST, for each applicable pay period provided to your employees during 2016, you are considered to have collected the GST/HST on the taxable benefits at the end of February 2017. ...

Are the specific-purpose payments made considered support payments? Answer The specific-purpose payments made are not considered support payments. ...

Are the specific-purpose payments made considered support payments? Answer The specific-purpose payments made are not considered support payments. ...

Are the specific-purpose payments made considered support payments? Answer The specific-purpose payments made are not considered support payments. ...

Are the payments made or received considered support payments? Answer The payments made or received are not considered support payments. ...

Are the payments made or received considered support payments? Answer The payments made or received are not considered support payments. ...

Are the payments made or received considered support payments? Answer The payments made or received are not considered support payments. ...