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Current CRA website
What is the difference between a registered charity and a non-profit organization?
Examples of non-profit organizations Here are a few types of non-profit organizations and examples of each: social, recreational, or hobby groups (bridge clubs, curling clubs, and golf clubs) certain amateur sports organizations (hockey associations, baseball leagues, and soccer leagues) certain festival organizations (parades and seasonal celebrations) Note If you are operating as a charity, you cannot be considered a non-profit organization, even if you are not registered or cannot be registered as a charity. ...
Current CRA website
Intentional design
Seeing the emphasis on people-first values across the department pushes Chad to continuously refine his work to ensure that the taxpayer’s needs are always considered first. ...
GST/HST Ruling
10 August 2018 GST/HST Ruling 183420 - Tax status of […][XYZ] meal replacement
Products that qualify and are labeled as “nutritional supplements” or “meal replacements” pursuant to the Food and Drugs Act (FDA) and Regulations are considered food or beverages for purposes of section 1 of Part III of Schedule VI. ...
Excise Ruling
25 August 2015 Excise Ruling 162537 - – Application of the Excise Tax on fuel blending by third party
The act of blending fuel and ethanol into ethanol blended gasoline and blended biodiesel is considered to be “marginal manufacturing” for purposes of the paragraph 2(1)(f). ...
Excise Interpretation
21 October 2015 Excise Interpretation 172399 - Definition of Cigar
Therefore, paragraphs (a) and (b) are separate components of the definition of cigar that should be considered independently. ...
Excise Interpretation
14 November 2018 Excise Interpretation 185516 - Excise Tax on Kerosene
Pursuant to subsection 23(9.1) of the Excise Tax Act, if fuel oil (kerosene/heating oil) is purchased without the excise tax and is subsequently sold or appropriated for purposes other than heating, the fuel oil would be considered diverted and subject to excise tax. ...
Excise Interpretation
4 April 2018 Excise Interpretation 188887 - – Fuel Used to Heat Petroleum Storage Tanks
Based on the information provided, the fuel supplied to this client to heat a petroleum storage tank prior to applying a coating to protect the metal of the tank is not considered to be heating oil as it is not fuel used exclusively to heat a home, building or similar structure. ...
Excise Interpretation
8 April 2013 Excise Interpretation 151964 - Detergent Additives Added to Gasoline at Retail Locations
Interpretation Requested You would like to know whether the addition of the detergent to the fuel at your client's retail locations will be considered manufacturing for the purposes of the Excise Tax Act. ...
Excise Ruling
9 January 2014 Excise Ruling 155192 - Applicability of Federal Excise Tax to Light Straight Run Distillate
In this instance, “light straight run distillate”, because of its very low boiling point, would not be considered suitable for use in a diesel compression-ignition engine. ...
GST/HST Ruling
2 February 2021 GST/HST Ruling 198799 - […] Request to be Determined a Band-Empowered Entity
As such, a trust is considered a separate person from its trustees and beneficiaries. ...