The CRA has just published an interpretation letter that deals with manual osteopathic services, among other things. Here are some passages: For purposes of section 7, to be a practitioner in respect of osteopathic services, a person must be licensed or otherwise certified to practise the profession of osteopathy in the province in which the service is supplied (paragraph (b) of the definition of practitioner), or, where the person is not required to be licensed or otherwise certified to practise the profession in that province, the person must have the qualifications equivalent to those necessary to be so licensed or
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Monthly Archives September 2020
COVID-19: B.C. PST Rebate on Select Machinery and Equipment
In its Economic Recovery Plan presented yesterday, the Government of British Columbia introduced various tax measures to help businesses including, among others, a temporary PST rebate program on select machinery and equipment. For more information, you can follow this link.
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Order Respecting Time Limits Under the Excise Tax Act (COVID-19)
Certain time limits under the Excise Tax Act and the Income Tax Act have been extended in the context of Covid-19. The following time limits are extended for up to 6 months. However, in all cases, these extensions will not extend beyond December 31, 2020. The issuance of an assessment, reassessment, or additional assessment for a registrant’s GST/HST returns or certain amounts of GST/HST payable, penalties, rebates, or interest, that would otherwise have expired on or after May 20, 2020. The granting of an extension to file a Notice of objection in respect of an assessment that would otherwise
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Excise and GST/HST News – No. 108 of September 2020
In the latest Excise and GST/HST News – No. 108 of September 2020, the CRA has clarified certain issues regarding, among other things, the Canada Emergency Commercial Rent Assistance Program (CECRA) and the GST/HST treatment of manual osteopathic services. 1. Canada Emergency Commercial Rent Assistance Program (CECRA) There is no GST/HST applicable with respect to payments received by the commercial property owners from CMHC under the CECRA program. The forgivable loans provided by CMHC under the CECRA program are exempt supplies of financial services. The rent reduction agreement is an amendment to the lease agreement between the commercial property owner and
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