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Its clients were impoverished, the vast majority being “convention refugees.” ...

A charity’s internal planning documents explicitly confirm that it will oppose a political party that takes a different view on a certain policy issue, by holding a public demonstration in front of the building where the party is gathering for its annual convention. ...

Nevertheless, there are some particular situations where the amount reported on line 108 may include the following: 100% ITCs for the GST/HST paid or payable on the charity’s purchases of, or improvements to, capital property or real property for use primarily (more than 50%) in the charity’s commercial activities, including the deemed GST/HST payable when capital property is brought into a participating province for use primarily in its commercial activities; any ITC for the GST/HST paid or payable on the charity’s purchase of, or improvement to, real property based on the percentage of use of the real property in the charity’s commercial activities (must be more than 10%) and for which it filed Form GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply, that is effective the day the property is acquired; any ITC for the GST/HST considered paid on the deemed purchase of real property based on the percentage of use of the property in the charity’s commercial activities (must be more than 10%), where the election (Form GST26) takes effect on a day other than the day the property was acquired by the charity or the day the charity becomes a registrant; 100% ITCs for the GST/HST paid or payable on goods that the charity acquired, imported, or brought into a participating province that will be sold by a person acting as an agent (including a billing agent), or an auctioneer and agent, for the charity; 100% ITCs for the GST/HST paid on goods imported by the charity on behalf of a non‑resident person for use exclusively in the charity’s commercial activities and sold when the charity was acting as an agent, or auctioneer and agent, for the non‑resident person; 60% of the total of the GST/HST adjustments (for example, for price reductions and rebates for foreign conventions and for artistic works produced for export) or of point‑of‑sale rebates for the provincial part of the HST that the charity gave in the reporting period (no amount should be included for any Ontario First Nations point‑of‑sale relief credited in the reporting period as the charity may claim this amount by filing Form GST189, General Application for Rebate of GST/HST, using code 23); 60% of the total tax amount of a tax adjustment note issued by the charity in the reporting period to a pension entity; the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period for tax charged in excess of the GST/HST collectible on certain supplies of property or services; GST/HST adjustments relating to bad debts written off during the reporting period in respect of sales of capital property or real property; the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period in respect of sales of capital property or real property; GST/HST adjustments relating to the GST/HST new housing rebate where the charity is a builder and paid or credited the rebate to an individual purchasing new housing; and 100% ITCs that the charity was entitled to claim and that it carried forward from a reporting period when it did not have to use the net tax calculation for charities. ...

GST/HST forms GST20- Election for GST/HST Reporting Period GST20-1- Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST111- Financial Institution GST/HST Annual Information Return GST191- GST/HST New Housing Rebate Application for Owner-Built Houses RC79- Deposit Advice RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada RC4611- Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612- Application to Not be Considered a Selected Listed Financial Institution RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice273- GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice274- For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services Notice275- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST guide RC4210- GST/HST Credit Including related provincial credits and benefits For the period from July 2012 to June 2013 GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) B-103- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST memoranda 9-3- Allowances 9-4- Reimbursements Excise duty forms B60- Excise Duty Entry E110- Description of Premises to Accompany Application for Licence Excise duty notices EDN31- Amendment to the Importation of Intoxicating Liquors Act EDN32- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 Excise duty memoranda EDM10-1-7- Completing an Excise Duty Return- Spirits Licensee (revised) Softwood lumber products export charge notices SWLN5- Certification of Independent Remanufacturers (revised) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at GST/HST technical information, at Excise taxes and other levies technical information, and at Excise duties technical information. ...

GST/HST forms GST10- Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST44- Election Concerning the Acquisition of a Business or Part of a Business GST70- Election or Revocation of an Election to Change a GST/HST Fiscal Year GST189- General Application for Rebate of GST/HST GST191- GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS- Construction Summary Worksheet GST288- Supplement to Forms GST189 and GST498 GST524- GST/HST New Residential Rental Property Rebate Application RC145- Request to Close Business Number (BN) Program Accounts RC325- Address change request RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Apartment Buildings RC7190-BC- GST190 British Columbia Rebate Schedule RC7191-BC- GST191 British Columbia Rebate Schedule RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice269- For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources Notice270- Elimination of the HST in British Columbia in 2013 – Questions and Answers Notice271- Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1) Notice272- Harmonized Sales Tax – Questions and Answers on Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates Notice273- GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program GST/HST Info sheets GI-125- Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors GI-126- Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors GST/HST guides RC4028- GST/HST New Housing Rebate RC4033- General Application for GST/HST Rebates RC4100- Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4231- GST/HST New Residential Rental Property Rebate RC4409- Keeping Records RC4420- Information on CRA – Service Complaints GST/HST Policy Statements P-202- Gift Certificates GST/HST memoranda 8-2- General Restrictions and Limitations (modification) 8-3- Calculating Input Tax Credits 8-6- Input Tax Credits for Holding Corporations and Corporate Takeovers (modification) Excise duty forms B270- Excise duty return – Non-Licensee Excise duty memoranda EDM1-1-2- Regional Excise Duty Offices 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. ...

These obligations stem, among others, from the Income Tax Act, Excise Tax Act, the Access to Information Act, the Privacy Act, the Canada Pension Plan and tax conventions. ...

This principle is articulated by the Organisation for Economic Co-operation and Development (OECD) in Article IX of the OECD Model Convention on Income and Capital and is the international consensus approach to transfer pricing determination for member countries of the OECD. ...

All downward transfer pricing adjustments that should be directed to CASD will be managed in accordance with current version of Information Circular IC71-17, Competent Authority Assistance Under Canada’s Tax Conventions. 3. ...

The Director of CASD is supported by a division of approximately 50 employees structured as follows: Four Transfer Pricing MAP/APA sections consisting of 36 tax and economics specialists, working exclusively on MAP and APA cases concerning resolution of double taxation (attribution/allocation cases); One MAP Technical section consisting of 9 tax and legal specialists, working exclusively on non-transfer pricing MAP cases (other cases concerning taxation not in accordance with a convention); One Program Support section consisting of 5 employees working on procedural, reporting, monitoring and other program-related functions. ...

GST/HST exemptions under the Excise Tax Act Certain publications classified under section 1 of Schedule VII to the Excise Tax Act are free of GST/HST if they meet all of the following conditions: They are not classified under tariff item No. 9804.30.00 They are imported into Canada There are no customs duties on them under the Customs Tariff This exemption applies to the following (the tariff item number is noted in brackets): Personal exemptions for returning residents: Canadian residents who return from a trip outside the country are entitled to duty-free and tax-free exemptions (98.04) Effects of former residents: former residents of Canada who have lived abroad for at least one year can import personal and household effects free of duties and taxes (98.05) Estates and bequests: personal effects that are left as a bequest by a Canadian resident who died abroad can be imported free of duties and taxes (98.06) Effects of settlers: people immigrating into Canada can import their personal effects free of duties and taxes (98.07) Military arms, stores and other goods from certain countries may be imported into Canada free of duties and taxes (98.10 and 98.11) Publications of the United Nations Association and the North Atlantic Treaty Organization or any of their specialized agencies can be imported free of duties and taxes (98.12) Books borrowed from free foreign lending libraries can be imported for a specified period of time free of duties and taxes, if they are returned within 60 days (98.12.20) Donations of clothing and books for charitable purposes can be imported free of duties and taxes (98.15) Gifts sent by people living abroad to friends and relatives in Canada can be imported free of duty and taxes if their value is not more than $60; gifts do not include advertising matter, tobacco products or alcoholic beverages (98.16) Goods for display at a convention or public exhibition, certain restrictions apply (98.19) Display or demonstration goods imported temporarily from a North American Free Trade Agreement (NAFTA) country, certain restrictions apply (9823.60) Commercial samples imported temporarily from Mexico, the United States or Chile can be imported free of duty for a specified period of time, certain restrictions apply (9823.70) Advertising films imported temporarily from a NAFTA country (9823.80) Certain goods delivered or made available outside Canada You do not have to charge the GST/HST on certain goods that are delivered or made available outside Canada, including: Audio recordings that do not relate to a prescribed publication Audio recordings that relate to a prescribed publication but do not accompany that publication when it is sent to Canada Videotapes, computer software, microfilm or microfiche Printed matter that is not included in the definition of prescribed publications (for example, catalogues, unbound sheet music and directories) When you send these goods to your Canadian customers, do not show proof of GST/HST registration on the package. ...