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GST/HST Policy Statements On this page P-001- P-049 P-050- P-099 P-100- P-149 P-150- P-199 P-201- P-249 P-250- P-299 P-001- P-049 P-006 Tax Credits in Relation to Supply of Fuel to Carriers P-008 Modifying the Length of Fiscal Months in a Quarter P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999) P-015 Treatment of Bare Trusts Under the Excise Tax Act P-018R Limitation on ITC Eligibility where Person becomes a Registrant P-019R Eligibility for ITC on start-up costs- Eligible capital property P-021 Application of Subsection 149(3) P-024R Temporary Importation of Conveyances P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999) P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000 P-050- P-099 P-051R2 Carrying on business in Canada P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder P-053 Application of all or Substantially all to Residential Complexes P-060 Definition of Cost of Capital Property P-062 Distinction Between Lease, License and Similar Arrangements P-067R A Conveyance or Cargo Container P-068 Definition of time periods created by election/revocation of election to change fiscal years P-069 Land Allowance for Residential Complexes P-070R The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale P-074 Taxable Status of Storage Charges P-077R2 Single and Multiple Supplies P-083 New Home Purchase Agreements in Alberta P-084R Forgiven Debts Considered Bad Debts P-085 Amounts Eligible for Section 256 GST New Housing Rebate P-090 Remote Work Site P-098R Golf Club Securities P-099 The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit' P-100- P-149 P-100R Late Filing of Election for Simplified Accounting P-102 Seizures and Repossessions P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers P-105R Tax Status of a Natural Resource Lease Payment P-106 Administrative definition of a 'participant' in a joint venture P-108 Raising of Capital P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products P-111R The Meaning of Sale with Respect to Real Property (Revised) P-112R Assessment of Tax Payable where a Purchaser is Insolvent P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance P-115 Section 134- Security Substitution P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable P-118R Assessments on a Tax-Extra or Tax-Included Basis P-120 Section 134- Transfer of Property on Satisfaction of Debt P-122 Section 134- Assignment of a Security Interest P-125 Input Tax Credit Entitlement for Tax on Imported Goods P-128R2 The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised) P-129 Pawnbrokers P-131R Revised GST/HST Policy P-131- Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances P-132 100% Rebate for Exports by a Charity or a Public Institution P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada P-136R Administrative Services Only with Stop-Loss P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return P-150- P-199 P-150 Tax Treatment of Imported Computer Software P-151 Interpretation of Commercial Service P-152R Meaning of 'Canada' For Purposes of Division II Tax P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental P-160R Meaning of the Phrase-Where a Particular Property or Service is Supplied Together with any Other Property or Service- P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred P-164 Rent To Own Agreements P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) P-167R Meaning of the First Part of the Definition of Business P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998) P-173 Meaning of the Phrase ''Establishing a Business Venture in Canada'' P-174 Emphyteutic Leases P-175 Costs that Fall within the Scope of Subsection 183(2) P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA) P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta P-182R Agency P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits P-185R Imported Prescribed Publications and Subscription Agents P-187 Prescribed Form for Joint Venture Elections P-189 Meaning of the term “Custodial Service” P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999) P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner P-199R Basic Garbage Collection Services P-201- P-249 P-202 Gift Certificates P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit P-206 Litigation Services Supplied to Non-Resident Individuals P-207 The GST Status of the Supply of a Laser Eye Surgery Service P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act) P-209R Lawyers' disbursements P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act (ETA) P-216 Registration of a Partner. ...

You are considered to have filed on time as long as the CRA receives your return, or it is postmarked, by April 30. ...

Wine is considered to be packaged on behalf of a wine licensee if that wine licensee contracts out the packaging activities (for example, bottling) to another wine licensee but retains ownership of the wine. ...

Provincial legislation will not let a member lose $40,000 of benefits. i) Can the extra $40,000 be considered as AVCs under the DB provision or can we construct a DB design that gives the higher of the DB and DC (in a way acceptable to CCRA, such as the DC value + the excess of the DB over the DC). ii) When we say the amount transferred must be to fund benefits provided under the defined benefit provision, do we mean on a going concern basis, on a solvency basis or on the higher of the 2? ...

To be considered as pensionable service, a period of time must first qualify as a period of eligible service under the Act. ...

Specifically subsection 8308(7) of the Regulations provides that where: an employee of the lending employer works for the borrowing employer and receives remuneration from the borrowing employer; and while the employee works for the borrowing employer, the employee either continues to accrue benefits under the DB provision of the lending employer or the lending employer continues to make contributions to an MP provision on the employee’s behalf, the following rules apply: the borrowing employer is considered to be a prescribed employer for the purposes of the definition of a participating employer under subsection 147.1(1) of the Act; the employee’s benefit accrual for a year under a DB provision of the plan is to be calculated by both the lending and borrowing employers in proportion to the remuneration received by the employee from each employer; and contributions made by the lending employer that are in respect of remuneration received from the borrowing employer, are deemed to have been made by the borrowing employer and therefore are included in the PA from the borrowing employer. ...

Who is considered an eligible employer for the purposes of the new quarterly remitter category? ...

They are considered pensionable earnings for the purposes of a benefit accrual under an employer-sponsored registered pension plan. ...

The suggestions, which we have considered in designing our process, related to the priority we should give certain types of submissions and the key elements of pension plans that we should review as part of our comprehensive review. ...

A residential property is considered to be substantially completed even if there are outstanding minor repairs, adjustments or upgrades, since this will not reasonably impair the use and enjoyment of the property as a place of residence. ...