Tax news

Bill C-29 Legislative and regulatory proposals released for consultation Changes to pension plan rules for master trusts Changes concerning the application of the GST/HST to municipal transit services Limited partnerships and investment plans Mortgage broker franchisee and franchise fees Incidental promotion of insurance products Insurance claims administration services Annual information return for financial institutions Non-compliance hold on refunds Video – Keeping your business on track Prince Edward Island HST increase Déline First Nation ratification of their Final Self-Government Agreement Expansion of electronic filing options for public service bodies (PSBs) Submit documents – GST/HST ruling or interpretation Prescribed rates of interest

Federal Budget 2016 Simplified reporting of certain grandparented housing sales GST/HST on charitable donations Harmonized sales tax (HST) rate increases Stand-alone courses and definition of vocational school Involvement of investment dealers or brokers in the distribution of private placements Assignment of conditional sales contracts and commission fees Public service bodies’ rebate calculation for charities and qualifying non-profit organizations (NPOs) Application of the GST/HST to Métis and non-status Indians Tla’amin Final Agreement Late-filed new housing rebate applications Changes to line 101 on the GST34-3, Goods and Services Tax/Harmonized Sales Tax (GST/HST) electronic return Online mail Online filing for Canadian businesses dealing with excise duty, excise tax, and the air travellers security charge Prescribed rates of interest

Proposed New Brunswick HST increase Public service bodies’ (PSB) rebate for municipalities in Newfoundland and Labrador Online supplies of a “service of instructing” individuals in a course Admissions to a place of amusement Information on deemed trust Upcoming changes to Form GST523 Manage direct deposit Prescribed rates of interest

Newfoundland and Labrador HST GST/HST exemption for acupuncture services The application of GST/HST to psychotherapy services Importation of oocytes Underpads and similar incontinence products Investment plan managers and tax adjustment transfer amounts Pre-authorized debit (PAD) Upcoming changes to the GST/HST NETFILE and GST/HST TELEFILE access code and GST/HST return mailings Prescribed rates of interest

Notice of Ways and Means Motion to Amend the Excise Tax Act Federal Budget 2015 Claim period for a public service body or pension entity rebate filer University and public college meal plans What's new for representatives? Prescribed rates of interest