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RC7212 Application to Not Be Considered a Selected Listed Financial Institution for GST/HST and QST Purposes or only for QST Purposes

RC7212 Application to Not Be Considered a Selected Listed Financial Institution for GST/HST and QST Purposes or only for QST Purposes Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ...

P-084R Forgiven Debts Considered Bad Debts

P-084R Forgiven Debts Considered Bad Debts Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

RC4612 Application to Not be Considered a Selected Listed Financial Institution

RC4612 Application to Not be Considered a Selected Listed Financial Institution For best results, download and open this form in Adobe Reader. ...

What is considered an employer, a trustee or a payer?

Find out if you need to make payroll deductions Register and manage your payroll account What is considered an employer, a trustee or a payer? ...

2 April 2001 GST/HST Interpretation 33358 - GST Implications of Canadian Goods Returned as Described in Customs Notice N-118: Tax Treatment to be Accorded to Imported Goods Considered to be Canadian Goods and Goods Once Accounted for, Exported, and Returned

Where the "importer of record" is a person who is only acting on behalf of the lessee, the owner or the lessor for the importation of the goods, the goods will be considered to have been imported by the lessee, the owner or the lessor and not by the "importer of record". ... In the case described above, the equipment is considered to be a Canadian good as it was manufactured in Canada by a division of CoC for CoC's consumption, use or supply and CoC has legal title to the equipment. ... Response Goods manufactured in Canada are considered to be Canadian goods. ...

21 January 2013 GST/HST Interpretation 146302 - Whether a Nominee Corporation Can Be Considered the Operator of a Joint Venture

As a result, any person who is a GST/HST registrant that does not have managerial or operational control of the joint venture including a person referred to as a nominee corporation or bare trust will not be considered a participant for purposes of section 273 and, therefore, cannot be considered an operator of the joint venture. ... In the scenario, the nominee corporation's functions are not significant enough to be considered as having the managerial or operational control of the joint venture. ... Therefore, the nominee corporation is not considered to have the managerial or operational control of the joint venture and thus cannot be considered a participant in the joint venture. ...

22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […] -- summary under Government Funding

22 December 2020 GST/HST Interpretation 209955- – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]-- summary under Government Funding Summary Under Tax Topics- Excise Tax Act- Regulations- Public Service Body Rebate (GST/HST) Regulations- Section 2- Government Funding CEWS received by an NPO does not qualify as government funding for GST/HST PSB rebate purposes Are the Canada emergency wage subsidy (“CEWS”) and the 10% temporary wage subsidy for employers (“TWS”) programs considered government funding for purposes of s. 2 the Public Service Body Rebate (GST/HST) Regulations? ... Therefore, the TWS cannot be considered an amount of money that is paid or payable to the particular person (the eligible employer) by a grantor. and then concluded that the TWS also was not government funding because it is “not an amount of money that is paid or payable to the NPO by a grantor,” it “is a deemed remittance on account of the Eligible Employer’s withholding income tax liability” and it “is not paid for the purpose of financially assisting the NPO in carrying out the purposes of the NPO.” ...

9 April 2021 GST/HST Ruling 219060 - – [Public Service Body Rebate - Whether subsidies under the] Canada Emergency Wage Subsidy (CEWS) […] [are considered] government funding […]

You stated in your incoming fax that: […] RULING REQUESTED You would like to know: Is the CEWS considered to be government funding as defined in section 2 of the Public Service Body Rebate (GST/HST) Regulations? ... Since the CEWS is not government funding, it is not considered in element A in the denominator or the numerator of the formula. ... The CEWS is not considered a gift either because it is not a voluntary payment for no consideration. ...

22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]

Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch 10-320 Queen Street, Tower A Ottawa, ON K1R 5A3 [Addressee] Case Number: 209955 [Dear Client] Subject: [GST/HST Interpretation] [Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […] We are writing in response to your [correspondence] of May 25, 2020, wherein you request that we rule on whether the […][Canada Emergency Wage Subsidy (“CEWS”)] and […][10% Temporary Wage Subsidy for Employers (“TWS”)] programs are considered government funding for purposes of the Public Service Bodies’ (“PSB”) Rebate. ... Although the TWS is considered government assistance for income tax purposes and must be included in computing taxable income, the TWS is not government funding as defined in section 2 of the Public Service Body Rebate (GST/HST) Regulations. ... Therefore, the TWS cannot be considered an amount of money that is paid or payable to the particular person (the eligible employer) by a grantor. ...

23 January 2012 GST/HST Interpretation 139980 - GST/HST Interpretation - [Whether a non-resident company is considered to have a] Permanent Establishment [in Canada]

[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 139980 January 23, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION [Whether a non-resident company is considered to have a] Permanent Establishment [in Canada] Thank you for your [...][inquiry] of September 15, 2011, concerning whether a non-resident company [(the Company)] is considered to have a permanent establishment in Canada for purposes of the Excise Tax Act (ETA). ... Based on the information provided and the application of the factors in the policy statement, the Company would not appear to be considered to have a permanent establishment in Canada as defined in subsection 123(1) of the ETA. ...

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