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Application of the GST/HST to Prepaid Funeral Arrangements

If the amount paid or due to the funeral home represents the total of the consideration and tax (i.e., the amount is considered to include the tax), the GST/HST portion of the amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If, instead, the amount paid represents the total of the consideration and tax (i.e., the total amount is considered to include the tax), it is the GST/HST portion of the amount that must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If the amount disbursed from the trust represents the total consideration and tax (i.e., the total amount is considered to include the tax), the GST/HST portion of that amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ...

Phasing out of Recaptured Input Tax Credits in Ontario

Public service bodies such as municipalities, hospital authorities, universities, public colleges, school authorities, charities, and non-profit organizations are not considered large businesses. The following government entities are also not considered large businesses: an entity of the government of Canada that is not listed in Schedule I of the Federal Provincial Fiscal Arrangements Act, a department (as defined in section 2 of the Financial Administration Act), or an entity of the government of a province, that is eligible, pursuant to a provision of a sales tax harmonization agreement with that province, for a rebate of the GST/HST. ... Business Number 1234567898RT0001 Reporting period From: 2018-07-01 To: 2018-07-31 Gross ITCs and adjustments (before recapture) (Line 1400) $ Calculation of ITC Recapture Gross RITCs (Line 1401) Net RITCs (Line 1402) Ontario $ × 0% = $ Ontario $ × 25% = $ Ontario $ × 50% = $ Prince Edward Island $ × 75% = $ Prince Edward Island $ × 100% = $ Total Net RITCs = $ RITC adjustment in respect of a qualifying motor vehicle – Line 1403 Ontario $ Prince Edward Island $ Total ITCs and adjustments (Line 108) $ Footnotes Footnote 1 In certain circumstances, an amount is considered to be an RITC, even though no provincial part of the HST is payable on the taxable supply of the specified property or service. ...

26 April 2018 GST/HST Ruling 115147 - Eligibility for 83% Public Service Bodies (PSB) rebate

The physicians are considered "primary care physicians". As primary care physicians, they service residents who come to the Facility in situations (90% overall through the years) where the resident’s family physician has not continued to service the resident once the resident has entered the Facility. ... The nursing portion of the Facility care is considered symptom management, including dealing with conditions such as loss of appetite, nausea, weakness, difficulty breathing, bowel and bladder problems and confusion. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...

12 June 2013 GST/HST Ruling 142072 - /INTERPRETATION - Application of the GST/HST to supplies made by [...][the Corporation]

In providing our response, we have considered provisions in Schedule V that exempt certain supplies made by non-profit organizations. ... Insurance coverage is considered a direct benefit of membership that does not fall under paragraphs (a) to (f) of section 17 of Part VI of Schedule V. ... A supply of this nature is considered to be a supply of intangible personal property. ...

26 October 2010 GST/HST Ruling 106433 - Camp Programs and XXXXX

Where a program or package offers optional supplies of property or services, the program or package may generally be considered to consist of multiple supplies. ... The provision of the one supervised overnight sleepover will not exclude the supply from being exempt as one night in a 5-day weekly day camp program is not considered to be a substantial portion of the program. ... For information on what is considered a catering service, please refer to GST/HST Memoranda Series 4.3, Basic Groceries, beginning with paragraph 126. ...

5 July 2011 GST/HST Ruling 125648 - Application of GST/HST to [...] [training] services

A developmental disorder described in Fact #3 above is considered to be a "disorder or disability" for purposes of section 14. ... (i) [Activity A] For purposes of section 14 of Part II of Schedule V, a supply of [training] and support services, comprised of child behavioural management, [...], assistance with personal care, parent coaching and respite services, made under [Activity A] is considered to be a supply of a training service that consists of training that is specially designed to assist an individual with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects. ... (ii) [Activity B] For purposes of section 14 of Part II of Schedule V, a supply of [training] services made under [Activity B] is considered to be a supply of a training service that consists of training that is specially designed to assist an individual with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects. ...

Large Business Audit Program

Not utilizing materiality in risk assessment can lead to insignificant issues being incorrectly considered as high or medium risk issues. ... Approximately 32% of the total primary files (231 files) completed during the 1999 to 2003 fiscal periods had a signed protocol with the taxpayer, but only 7% of these files (16 files) were considered to be current when the audits were completed. ... However, requirements, which are legislated enforcement tools to obtain books and records, were not considered or issued for these files. ...

ARCHIVED - Excise and GST/HST News - No. 97

The manner in which an incontinence product is marketed is considered, although it is not the predominant factor the CRA considers when making a determination. ... The fact that a product is reusable or disposable, or can be used by an individual who does not have a disability is not sufficient to change the characteristics of a product so that it is no longer considered to be an incontinence product specially designed for use by an individual with a disability. Incontinence products that do not have all of the design features outlined above are not considered to be specially designed for use by an individual with a disability and are therefore not zero-rated supplies under section 37 of Part II of Schedule VI. ...

Internal Audit – Trust Account Examination

Therefore, specific risk factors identified by the Regional Workload Development Teams may not be considered by officers or auditors when providing referrals or leads. ... The key elements considered will be the selection criteria and the referral process. ... The effort on the part of the examination officer in identifying the non-compliant amounts is also not considered when measuring the fiscal impact of the file. ...

Place of Supply in a Province – Overview

To be considered incidental, a supply generally plays only a minor or subordinate role in relation to the provision of another supply. 31. ... In determining whether a particular supply is a supply of intangible personal property or a supply of a service, a number of factors must be considered such as: the nature of the agreement between the supplier and the recipient whether the agreement is in substance for work (or work and materials), or for property (including a right or interest of any kind) 44. ... In these cases, there is a specific place of supply rule that may apply and that should be considered first. ...

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