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Full audit Increased political activities compliance actions As we build our political activities audit plan, we take the following factors into account: regional balance—charities from across Canada are considered; sector segment balance—charities from all four charitable purpose categories are considered—relief of poverty, advancement of education, advancement of religion, and certain other purposes beneficial to the community in a way the law regards as charitable; the severity of perceived non-compliance; previous non-compliance issues; and materiality—amount of resources involved. ...

In the case of youth, activities that develop emotional and moral maturity, the ability to effectively interact with others, teamwork, co‑operation, good citizenship, and leadership skills will also be considered to be educational in most cases, provided the necessary form (an appropriately structured teaching or learning component) is present. 24. ...

This is generally considered to be an amendment to the specimen plan. ...

This lump sum payment is a permissible distribution when required by the Pension Benefits Standards Act, 1985 or similar law of a province. 07-10-10 Registered Plans Directorate publishes Actuarial Bulletin No.2 15-09-10 Sections 4.10 147.3(8) (Money purchase plan replaces DB plan) and 6.2 8303(7) (Deemed payment) of the technical manual are modified. 21-07-10 Process to change name/date of birth 02-07-10 The PDF version of the RPP technical manual is available and section 19.1 8515(1) (Designated plan) has been amended. 26-05-10 Changes to the ESP application form 19-05-10 The fillable version of form T2214 is available. 08-04-10 Question 28 of the "Frequently Asked Questions on RPPs"- Increase in the surplus threshold under the Income Tax Act from 10 per cent to 25 per cent 16-02-10 Question 17 of the of the "Frequently Asked Questions" on RDSPs (Why are RDSP contracts communicated to a financial institution as "pending" when an RDSP contract is considered registered at the time of signature?) ...

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. ...

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 acquisition 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 equal to the basic tax content of real property just before an election (Form GST26) filed by the charity takes effect to treat that property as a taxable supply and any ITC for the GST/HST considered paid on the deemed purchase of that property based on the percentage of use of the property in the charity’s commercial activities (must be more than 10%), where the election takes effect on a day other than the day the property was acquired by the charity or the day the charity becomes a registrant. ...

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. ...

A modular home may be considered to be a mobile home for GST/HST purposes. ...

Where a consultant incurs an expense to acquire a supply as the client's agent, the client is considered to be the recipient of the supply. ...

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. ...