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They provide a formal framework for the ongoing management of risks and thus, a level of assurance that risks are actively considered. ... However, what is important is that these transactions are identified and considered for GST/HST. ... When the GST/HST return is filed is considered in relation to due dates and cash flow. ...

“Related persons” are not considered to deal with each other at arm’s length. ... A trust will not be considered an alter ego trust if it so elects in its return for its first tax year. ... The trust will not be considered a master trust and must file yearly returns from then on. ...

Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the business being audited. ...

An award given to your employees for performance-related reasons (such as performing well in the job he or she were hired to do, exceeding production standards, completing a project ahead of schedule or under budget, putting in extra time to finish a project, covering for a sick manager/colleague) is considered a reward and is a taxable benefit for the employee. ...

The terms and conditions should stipulate that an arrangement is not considered a qualifying arrangement unless the holder is at least 18 years of age when the arrangement is entered into. ...

GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to use Particular Input Tax Credit Allocation Methods GST117 Transitional Year Election or Revocation of an Election for a Qualifying Institution to Determine Input Tax Credits on Residual Inputs GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST303 Application to Offset Taxes by Refunds or Rebates GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4600 Election or Revocation of an Election Under Subsection 217.2 (1) RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 GST/HST Pension Entity Rebate Application and Election RC4609 Election or Revocation of Election To Use the Real-Time Calculation Method or the Reconciliation Method RC4610 Election to Have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation 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 RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits RC4614 Attribution Point Election and Revocation For A Selected Listed Financial Institution RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes (formerly GST25) Applications for non-residents GST114 Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST115 GST/HST Rebate Application for Tour Packages GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST386 Rebate Application for Conventions Rebate applications for diplomats GST498 GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units Technical information Excise and GST/HST News GST/HST Info Sheets GST Memoranda (prior to 1995) GST/HST Memoranda Series GST/HST Notices GST/HST Policy Statements GST/HST Technical Information Bulletins Date modified: 2016-07-06 ...

The only sharing of information occurs when scores generated by the Data Mining models are fed into the Agency’s automated Source Systems, to be considered in conjunction with other information during automated processes. ...

Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the tax return being audited, and can be reviewed by a CRA auditor. ...

For more information, see: GST/HST Info Sheet GI-151, Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island GST/HST Info Sheet GI-164, Prince Edward Island: Transition to the Harmonized Sales Tax: Information for Non-registrant Builders GST/HST Info Sheet GI-101, Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia, and Nova Scotia British Columbia transition tax rebate British Columbia transition tax rebate  You may be eligible for the British Columbia transition tax rebate if you are the builder of newly constructed or substantially renovated housing in British Columbia and: you had to charge the purchaser the 2% British Columbia transition tax you had to account for the 2% British Columbia transition tax on a self-supply of the housing the purchase price is considered to include the 2% British Columbia transition tax To apply for this rebate, use Form RC7004-BC, British Columbia Transition Tax Rebate. ...

Return to footnote 1 referrer Footnote 2 Vehicle registration Generally, the supply would be considered to be made in a particular province if both of the following applies: the vehicle is registered (other than on a temporary basis) by or on behalf of the recipient under the laws of the particular province relating to the registration of motor vehicles within 7 days after the day on which the vehicle is delivered or made available to the recipient, and the supplier maintains evidence satisfactory of that registration What documentary evidence does the supplier need to maintain? ...