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This is the amount at line F of your Form T1139 for each business; B is the lesser of: the total amount included in A above that is considered to be a taxable capital gain for the purpose of the capital gains deduction; and your total capital gains deduction deducted for 2016. ... In this case, to calculate the additional business income to enter at line G, it is the lesser of: any amount you designate as your additional business income; and the amount determined by the following formula: (V − X) × Y ÷ Z, where: V is your net business income for the fiscal period ending in 2017 (see note below); X is the lesser of: the total amount included in V above that is considered to be a taxable capital gain for the purpose of the capital gains deduction; and your total capital gains deduction deducted for 2017; Y is the number of days you carry on the business in 2016 that are in the fiscal period ending in 2017; and Z is the number of days you carry on the business that are in the fiscal period ending in 2017. ... This is the amount at line F; R is the lesser of: the total amount included in Q above that is considered to be a taxable capital gain for the purpose of the capital gains deduction; and the total capital gains deduction deducted for 2016; S is the number of days the business is carried on after the end of the 2016 fiscal period, up to and including the date of death; and T is the number of days the business is carried on that are in the regular fiscal period(s) ending in 2016. ...

For more information see GST/HST Notice295, Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen Needles, and Notice296, Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters; clarifying that the GST/HST generally applies to supplies of purely cosmetic procedures provided by all suppliers, including registered charities; adding a relieving provision to ensure that when a charity makes a taxable supply of property or services in exchange for a donation and an income tax receipt may be issued for a portion of the donation, only the value of the property or services supplied is subject to the GST/HST (see the article on this topic below); ensuring that interest earned in respect of certain deposits is not included in the $1,000,000 threshold for determining whether a person is considered to be a de minimis financial institution for GST/HST purposes; clarifying the treatment of imported reinsurance services under the GST/HST imported supply rules for financial institutions; adding feminine hygiene products to the list of GST/HST zero-rated products. ... The charity may issue an official donation receipt for income tax purposes for the full $100, because the value of the pen is considered too minimal to affect the amount of the gift. ... For an organization to be considered a vocational school, and thus be treated in a manner similar to a public college or similar institution for certain GST/HST exempting provisions, including section 8 of Part III of Schedule V to the Act, it must be established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students’ occupational skills. ...

For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ... Dance is considered to be a recreational activity for purposes of the rebate. ... GST/HST forms GST22 Real Property- Election to Make Certain Sales Taxable GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST118 Election or Revocation of an Election for a Financial Institution to use the Prescribed Percentage GST469 Direct Deposit Request (Non-Personalized) GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC1A Business Number (BN)- GST/HST Account Information RC1C Business Number (BN)- Import/Export Account Information RC59 Business Consent Form RC193 Service-Related Complaints RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application under subsection 141.02(18) RC4530 Election or Revocation of an Election to use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4600 Election or Revocation of an Election Under Subsection 217.2(1) RC4610 Election and Revocation of an Election to Exclude Non-Resident Investment Holdings from the Calculation of the Provincial Attribution Percentages RC4612 Application to Not be Considered a Selected Listed Financial Institution RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule GST/HST info sheets GI-114 Application of GST/HST to Indian Individuals GI-115 Application of GST/HST to Indian Bands and Band-empowered Entities GI-116 Information for Businesses Located on a Reserve GI-117 Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities GST/HST guides and pamphlets RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC188 Keeping Records RC4022 General Information for GST/HST Registrants RC4034 GST/HST Public Service Bodies' Rebate- Includes Forms GST66 and RC7066 SCH RC4420 Information on CRA- Service Complaints, Includes Form RC193, Service-Related Complaint GST/HST memoranda 14-4 Sale of a Business or Part of a Business GST/HST notices Notice260 Modified Procedures for Filing Form RC4604, GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution Notice261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity Notice262 Notice of Change, GST/HST Memorandum 28-3, Passenger Transportation Services GST/HST technical information bulletins B-105 Changes to the Definition of Financial Service Excise taxes and special levies notices ETSL64 Related document: Listing of Vehicles and Associated Tax Rates for 2011 Excise duty notices EDBN15 New Filing Period for Licensed Brewers EDN26 New Excise Stamp Security Features EDN27 New Reporting Period for Licensees Softwood lumber products export charge notices SWLN33 Surge Charge – Alberta Region (November 2010) SWLN34 Surge Charge – Alberta Region (December 2010) SWLN35 Additional Export charge for Ontario and Quebec Regions All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Among other measures, Bill C-29 implements certain measures proposed or confirmed in the March 22, 2016 budget by: adding certain exported call centre services to the list of GST/HST zero-rated exports; strengthening the test for determining whether two corporations, or a partnership and a corporation, can be considered closely related (see GST/HST Notice303, Changes to the Closely-related Test for more information); ensuring that the application of the GST/HST is unaffected by income tax amendments that convert eligible capital property into a new class of depreciable property; and clarifying that the Canada Revenue Agency (CRA) and the courts may increase or adjust an amount included in an assessment (under the Excise Tax Act or the Excise Act, 2001) that is under objection or appeal at any time, provided the total amount of the assessment does not increase. ... This portion of the deemed tax is considered to be an eligible amount for each specified pension entity. ... This portion of the actual tax deemed paid is considered to be an eligible amount upon which the designated pension entity may claim a rebate. ...

As master trusts are not considered to be pension entities, the rebate provisions for pension entities do not apply to master trusts. ... This deemed tax paid would be considered to be an eligible amount upon which the designated pension entity may claim a rebate. ... Although it is proposed that an election between an employer and a master pension entity would apply to supplies made on or after July 22, 2016, even if an election is made, an actual supply of property or a service would not be considered to be made for nil consideration if the employer acquired the property or service before its first fiscal year beginning on or after July 22, 2016; or the employer consumed or used any employer resource, for the purpose of making the actual supply, before its first fiscal year beginning on or after July 22, 2016. ...

Now, all of the relevant facts in each case must be considered and reviewed, including what residential ties does the person have with Canada? ... A worker is not considered detached if he or she has been permanently transferred or appointed to a position in another country. ... Now, if we were dealing with a country that had not signed a social security agreement, if you recall, we would have to determine whether the employment meets the conditions to become pensionable under the CPP regulations or, alternatively, where the employment is outside Canada and not considered to be pensionable employment, the employer can elect that this employment be pensionable by completing a Form CPT8, again, agreeing to cover under CPP all employees in a particular type of employment in a foreign country. ...

This is generally considered to be an amendment to the specimen fund. ... It also provides information on reporting and deducting amounts paid, or considered to be paid, from a RRIF. ... If the fund is revised or amended, or a new fund is substituted for it, after registration, with the result that the fund fails to comply with the requirements of section 146.3, the RRIF will no longer be considered to be a RRIF. ...

As master trusts are not considered to be pension entities, the rebate provisions for pension entities do not apply to master trusts. ... This deemed tax paid would be considered to be an eligible amount upon which the designated pension entity may claim a rebate. ... Although it is proposed that an election between an employer and a master pension entity would apply to supplies made on or after July 22, 2016, even if an election is made, an actual supply of property or a service would not be considered to be made for nil consideration if the employer acquired the property or service before its first fiscal year beginning on or after July 22, 2016; or the employer consumed or used any employer resource, for the purpose of making the actual supply, before its first fiscal year beginning on or after July 22, 2016. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ...