,canada ,rev5ue ,ag5cy ,,rc#djbb ,g5]al ,9=m,n = ,,gst/,,hst ,regi/rants ,9 ,"o ,volume ,pr9t ,pages #c-ee ,brl ,pages ;i-;xiv & #a-ceb ,9dex ,brl ,page ,:at's new """""""""""""""""""""""""" #a ,2f y />t """"""""""""""""""""""""""" #c ,is ? guide = y8 """""""""""""""""" #c ,9t]net """"""""""""""""""""""""""" #e ,h[ 63tact u """""""""""""""""""""" #e ,=ms & public,ns """""""""""""""""" #e ,teletypewrit] us]s """"""""""""""" #f ,direct deposit """"""""""""""""""" #f ,propos$ *anges """"""""""""""""""" #g ,,gst/,,hst & ,quebec """"""""""""" #g ,f/ ,n,ns ,taxes 7,,fngst & ,,fnt7 """""""""""""""""""""""""" #g ,small busi;s sem9>s """""""""""""" #h ,excise & ,,gst/,,hst ,news """"""" #h ,repres5tatives """"""""""""""""""" #i ,pro#m ,resolu;n ,program """"""""" #i ,,gst/,,hst electronic fil+ & remitt+ """""""""""""""""""""""" #aj ,9dividuals claim+ a ,,gst/,,hst exemp;n """""""""""""""""""""""" #aa ,ta# ( 3t5ts """"""""""""""""""""""" #ac ;i ,9dex ,t]ms we use 9 ? guide """"""""""""" #ba ,:at is ,,gst/,,hst """""""""""""""" #bg ,:o pays ,,gst/,,hst8 """""""""""" #bh ,:o *>ges ,,gst/,,hst8 """"""""""" #bh ,taxa# gds & s]vices """"""""""""""" #ca ,exempt gds & s]vices """""""""""""" #ce ,h[ does ,,gst/,,hst "w8 """"""""""" #ci ,%d y regi/]8 """""""""""""""""""""" #dc ,small suppli] """"""""""""""""""" #dc ,volunt>y regi/r,n """"""""""""" #df ,h[ 6regi/]--,busi;s ,numb] """""" #dg ,fiscal ye> """""""""""""""""""""" #dh ,:y use a non-cal5d> fiscal ye>8 """"""""""""""""""""""""" #ej ,h[ 6*ange yr fiscal ye> """"""" #ea ,report+ p]iods """""""""""""""""" #ea ,a3.t+ p]iods """""""""""""""""""" #ee ,collect+ ,,gst/,,hst """""""""""""" #eg ,9=m+ yr cu/om]s """"""""""""""""" #eg ,sales 9voices = ,,gst/,,hst regi/rants """"""""""""""""""""" #eh ,prov9cial sales tax 7,,pst7 """"" #fa ,r.d+ (f frac;nal am.ts """""""""" #fb ;ii ,9dex ,e>ly-pay;t 4c.ts & late-pay;t sur*>ges """"""""""""""""""""""" #fb ,volume 4c.ts """""""""""""""""""" #fd ,at ! "t ( sale """""""""""""""" #fe ,af ! sale """"""""""""""""""""" #fg ,9put tax cr$its """"""""""""""""""" #fi ,claim+ yr ,,itc's """"""""""""""" #gb ,op]at+ exp5ses """""""""""""""" #ge ,procure;t c>ds """""""""""""""" #gg ,m1l & 5t]ta9;t exp5ses """""""" #gh ,employee1 "pn]1 & volunte] exp5ses ,reimburse;ts """""""""""""""""" #hj ,all[.es """"""""""""""""""""" #hd ,home (fice exp5ses """""""""""" #hf ,new regi/rants """""""""""""""" #hf ,claim+ ,,itc's = capital prop]ty """""""""""""""""""""""" #hh ,capital p]sonal prop]ty """"""" #ij ,pass5g] vehicles & aircraft #ia ,improve;t 6capital p]sonal prop]ty """""""""""""""""""" #id ,musical 9/ru;ts """"""""""""" #ie ;iii ,9dex ,*ange-(-use rules = capital p]sonal prop]ty """""""""""""" #ie ,f non-comm]cial 6-m]cial use """""""""""""""""""""""" #ie ,f -m]cial 6non-comm]cial use """""""""""""""""""""""" #ih ,sale ( capital p]sonal prop]ty """""""""""""""""""" #ii ,capital r1l prop]ty """""""""" #ajd ,simplifi$ ,me?od = claim+ ,,itc's """"""""""""""""""""""" #ajd ,h[ does ! ,simplifi$ ,me?od "w8 """"""""""""""""""""""""" #ajf ,calculat+ yr net tax """"""""""""" #aae ,,gst/,,hst *>g$ & n collect$ """ #aaf ,,gst/,,hst paya# & n pd """""""" #aaf ,bad debt adju/;ts """""""""""""" #aag ,bad debt recov]$ """"""""""""" #aai ,qk ,me?od ( a3.t+ """""""""""""""" #aba ,h[ does ! ,qk ,me?od "w8 """"""" #abb ,9put tax cr$its 7,,itc's7 """" #abc ,h[ d ,i />t us+ ! ,qk ,me?od8 "" #abd ,fil+ yr ,,gst/,,hst returns """""" #abg ;iv ,9dex ,fil+ due dates """"""""""""""""" #abh ,9/al;t pay;ts """""""""""""""""" #abi ,d y h 6make 9/al;t pay;ts8 """ #acj ,9/al;t due dates """"""""""""" #acb ,date rcvd """""""""""""""""""""" #acd ,fil+ nil returns """"""""""""""" #ace ,h[ 6tempor>ily /op fil+ ,,gst/,,hst returns = specific report+ p]iods """""""""""""""" #acf ,h[ 6file yr ,,gst/,,hst return #ach ,,gst/,,hst electronic fil+ & remitt+ """"""""""""""""""""""" #aci ,direct deposit """"""""""""""" #aci ,bran*es or divi.ns fil+ sep>ate returns """"""""""""""""""""""" #adj ,h[ 6use a rebate or refund 6decr1se an am.t [+ on yr ,,gst/,,hst return """""""""""" #adj ,af y file """""""""""""""""""""""" #adc ,:5 c y expect yr refund8 """"""" #adc ,:at p5alty & 9t]e/ d we *>ge8 "" #adc ,h[ d y *ange a return8 """"""""" #add ,:at is volunt>y 4closure8 """""" #ade ;v ,9dex ,:at %d y d if y move8 """""""""" #adf ,director's liabil;y """""""""""" #adg ,:at records %d y keep8 """"""""" #adg ,notice ( ,assess;t """"""""""""" #adh ,o!r returns & =ms """""""""""""" #adh ,h>moniz$ sales tax 7,,hst7 """"""" #aea ,,hst regi/r,n """""""""""""""""" #aeb ,tax on gds & s]vices made 9 "picipat+ prov9ces--,place ( supply rules """""""""""""""""" #aeb ,gds """""""""""""""""""""""""" #aec ,sales """""""""""""""""""""" #aec ,r5tals & l1ses--?ree mon?s or less """"""""""""""""""" #aed ,r5tals & l1ses--m ?an ?ree mon?s """"""""""""""""""""" #aee ,s]vices """""""""""""""""""""" #aeg ,r1l prop]ty & s]vices relat$ 6r1l prop]ty """""""""""""""" #aei ,9tangi# p]sonal prop]ty """""" #afj ,rules = motor vehicles """"""" #afa ,sales """""""""""""""""""""" #afa ,r5tals """"""""""""""""""""" #afc ;vi ,9dex ,l1ses """""""""""""""""""""" #afc ,tax on gds & s]vices br"\ 96a "picipat+ prov9ce """"""""""""" #afd ,gds """""""""""""""""""""""""" #aff ,motor vehicles """"""""""""" #afh ,s]vices & 9tangi# prop]ty """" #afi ,co9-op]at$ ma*9es """""""""""""""" #agc ,c\pons1 rebates1 gifts1 & promo;nal all[.es """"""""""""""" #age ,reimbursa# c\pons """""""""""""" #age ,non-reimbursa# c\pons """""""""" #agh ,o!r c\pons """"""""""""""""""""" #ahj ,manufactur]s' rebates """""""""" #aha ,gift c]tificates """"""""""""""" #ahe ,promo;nal gifts & free samples #ahg ,promo;nal all[.es """""""""""""" #ahg ,deposits & 3di;nal sales """"""""" #aia ,deposits """"""""""""""""""""""" #aia ,3di;nal & 9/al;t sales """"""""" #aic ,employees & "pn]s """""""""""""""" #aie ,employee b5efits """"""""""""""" #aie ,employee & "pn] ,,gst/,,hst rebate """""""""""""""""""""""" #aif ;vii ,9dex ,exports & imports """""""""""""""" #aii ,export$ gds """""""""""""""""""" #aii ,export ,4tribu;n ,c5tre 7,,edcp7 ,program """"""""""" #bja ,export$ s]vices """""""""""""""" #bjb ,import$ gds """""""""""""""""""" #bje ,import$ s]vices & 9tangi# prop]ty """"""""""""""""""""""" #bji ,if y >e n a regi/rant """""""" #bab ,f9ancial s]vices """"""""""""""""" #bac ,9sur.e claims """""""""""""""""""" #bae ,life & h1l? 9sur.e claims """""" #bae ,prop]ty & casualty 9sur.e claims """""""""""""""""""""""" #bae ,ca% settle;ts """""""""""""""" #baf ,repairs & replace;ts """"""""" #baf ,! 9sur] repairs or replaces ! damag$ prop]ty """""""""" #baf ,! 9sur] -p5sates ! 9sur$ =! co/ ( repair+ or replac+ ! damag$ prop]ty """""""""""" #bag ,r1l prop]ty """""""""""""""""""""" #bba ,sales """""""""""""""""""""""""" #bbb ;viii ,9dex ,pur*ases """"""""""""""""""""""" #bbd ,claim+ ,,itc's """"""""""""""""" #bbe ,corpor,ns & "pn]%ips """"""""" #bbf ,*ange 9 use rules """""""""" #bbg ,9cr1s+ -m]cial use """"""""" #bbh ,decr1s+ -m]cial use """""""" #bbi ,/opp+ -m]cial use """""""""" #bcb ,9dividuals """"""""""""""""""" #bcd ,public s]vice bodies """"""""" #bce ,f9ancial 9/itu;ns """""""""""" #bce ,returns & w>ranties """""""""""""" #bci ,returna# b"eage 3ta9]s """"""""" #bci ,returna# 3ta9]s """""""""""""""" #bdc ,return$ gds """""""""""""""""""" #bdd ,w>ranty reimburse;ts """"""""""" #bdg ,sell+ gds = o!rs """"""""""""""""" #bec ,3sign;t sales """""""""""""""""" #bec ,ag5ts """""""""""""""""""""""""" #bee ,:5 ! v5dor has 6*>ge ,,gst/,,hst """"""""""""""""" #bee ,jo9t elec;n """""""""""""""""" #beh ,:5 ! v5dor does n h 6*>ge ,,gst/,,hst """"""""""""""""" #bei ;ix ,9dex ,z]o-rat$ & exempt gds """""""" #bfb ,direct sell]s """""""""""""""""" #bff ,auc;ne]s """"""""""""""""""""""" #bfg ,elec;n """"""""""""""""""""""" #bfh ,supplies 6diplomats1 ,9dians1 & gov]n;ts """""""""""""""""""""""" #bga ,diplomats """""""""""""""""""""" #bga ,f$]al gov]n;t """""""""""""""""" #bgb ,prov9cial & t]ritorial gov]n;ts #bgb ,municipalities """"""""""""""""" #bgd ,9dians """"""""""""""""""""""""" #bge ,gds """""""""""""""""""""""""" #bge ,s]vices """""""""""""""""""""" #bgf ,docu;t,n """"""""""""""""""""" #bgg ,trade-9s """"""""""""""""""""""""" #bgi ,:5 ! v5dor has 6*>ge tax """"""" #bgi ,:5 ! v5dor does n h 6*>ge tax "" #bha ,sale-l1seback >range;ts """""""" #bhb ,b>t]-ex*ange net"ws """""""""""" #bhc ,sell+ yr busi;s """""""""""""""""" #bhe ,w y h any m busi;s activ;y8 """" #bhg ,*ange ( legal 5t;y """"""""""""""" #bhi ,c.ell+ yr regi/r,n """"""""""""""" #bia ;x ,9dex ,non-capital prop]ty held at ! "t ( deregi/r,n """"""""""""""" #bia ,capital prop]ty held at ! "t ( deregi/r,n """""""""""""""""""" #bib ,,itc's = s]vices1 r5t1 royalties1 & simil> pay;ts """" #bic ,fil+ yr f9al ,,gst/,,hst return #bid ,h[ 6c.el yr regi/r,n """"""""" #bif ,app5dix #a--,public,ns """"""""""" #big ,pamphlets & booklets """"""""""" #bih ,guides """"""""""""""""""""""""" #bii ,app5dix #b--,=ms """"""""""""""""" #cja ,elec;ns """""""""""""""""""""""" #cja ,applic,ns """""""""""""""""""""" #cjc ,elec;ns & applic,n =ms availa# 6all busi;ses or 9dividuals """""""""""""""""" #cjc ,elec;ns & applic,n =ms = public s]vice & public sector bodies """"""""""""""" #cjg ,elec;ns & applic,n =ms = corpor,ns & f9ancial 9/itu;ns """""""""""""""""""" #cjh ;xi ,9dex ,rebate applic,ns = diplomats #cji ,applic,ns = non-resid5ts & visitors """""""""""""""""""" #cji ,elec;ns & applic,ns t d n h =ms """"""""""""""""""""""""" #caj ,returns & ,remitt.es """"""""""" #caa ,app5dix #c--,l9e-by-l9e 9/ruc;ns = -plet+ yr ,,gst/,,hst return "" #cac ,regul> me?od """"""""""""""""""" #cad ,l9e #aja--,sales & o!r rev5ue #cad ,l9e #ajc--,,gst/,,hst collect$ or collecti# """"""" #cae ,l9e #ajd--,adju/;ts """""""""" #cae ,l9e #aje--,total ,,gst/,,hst & adju/;ts = p]iod """""""""" #caf ,l9e #ajf--,9put tax cr$its 7,,itc's7 """"""""""""""""""" #cag ,l9e #ajg--,adju/;ts """""""""" #cag ,l9e #ajh--,total ,,itc's & adju/;ts """""""""""""""""""" #cai ,l9e #aji--,net tax """"""""""" #cbj ,l9e #aaj--,9/al;t & o!r annual fil] pay;ts """""""""" #cbj ;xii ,9dex ,l9e #aaa--,rebates """"""""""" #cba ,l9e #aab--,total o!r cr$its "" #cbc ,l9e #aac ;,a--,bal.e """"""""" #cbc ,l9e #bje--,,gst/,,hst due on acquisi;n ( taxa# r1l prop]ty """"""""""""""""""""" #cbd ,l9e #dje--,o!r ,,gst/,,hst 6be self-assess$ """""""""""" #cbd ,l9e #aac ;,b--,total o!r debits """""""""""""""""""""" #cbe ,l9e #aac ;,c--,bal.e """"""""" #cbe ,l9e #aad--,refund claim$ """"" #cbf ,l9e #aae--,pay;t 5clos$ """""" #cbf ,qk ,me?od """""""""""""""""""""" #cbf ,l9e #aja--,sales & o!r rev5ue #cbg ,l9e #ajc--,,gst/,,hst collect$ or collecti# """"""" #cbg ,l9e #ajd--,adju/;ts """""""""" #cbi ,l9e #aje--,total ,,gst/,,hst & adju/;ts = p]iod """""""""" #cbi ,l9e #ajf--,9put tax cr$its 7,,itc's7 """"""""""""""""""" #cbi ,l9e #ajg--,adju/;ts """""""""" #ccj ;xiii ,9dex ,9dex """"""""""""""""""""""""""""" #ccc ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,return = ,regi/rants """"""""""" #cde ,,gst/,,hst ,return = ,regi/rants #cea ;xiv ,g5]al ,9=m,n = ,,gst/,,hst ,regi/rants ,,rc#djbb7,e7 ,rev4 #jf ,transcrib]'s note3 7,9side front cov]7 ,:at's new ,transcrib]'s note3 7,! >1s \tl9$ 9 r$ w 2 >e 9dicat$ by 8,/>t \tl9e0 & 8,5d \tl9e0 at ! left m>g947 ,/>t \tl9e ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,? guide 3ta9s ? propos$ *ange 6law1 : 0 curr5t at ! "t ( public,n4 ,procure;t c>ds--,if y use procure;t c>ds 6pur*ase gds & s]vices = #a ,:at's new use 9 yr -m]cial activities1 see page #ae = 9=m,n on ! docu;t>y require;ts ne$$ 6claim ,,itc's4 ,,gst/,,hst 9=m,n on ! ,9t]net--,6get detail$ 9=m,n on ,,gst/,,hst1 we 9vite y 6visit \r ,web site at _+www.cra.gc.ca/gsthst_:4 ,5d \tl9e ,visu,y impair$ p]sons c get \r public,ns 9 brl1 l>ge pr9t1 or etext 7-put] diskette71 or on audio cassette 0visit+ \r ,web site at _+www.ccra.gc.ca/alternate_: or 0call+ #a-hjj-iei-bbba week"ds f #h3ae a4m4 6#e3jj p4m4 7,ea/]n ,"t74 ,? guide uses pla9 language 6expla9 ! mo/ -mon tax situ,ns4 ,if y ne$ m help af y r1d ? guide1 call \r ,busi;s ,5quiries l9e at #a-hjj-iei-eebe4 #b ,2f y />t #c ,is ? guide = y8 ,if y [n & op]ate a busi;s 9 ,canada1 y ne$ 6"k ab ! gds & s]vices tax 7,,gst7 &! h>moniz$ sales tax 7,,hst74 ,? guide provides g5]al 9=m,n s* z h[ 6collect1 record1 calculate1 & remit ,,gst/,,hst4 ,x al 9cludes l9e-by-l9e 9/ruc;ns 6help y -plete yr ,,gst/,,hst return4 ,? guide does n provide detail$ 9=m,n t may apply 6non-resid5ts & c]ta9 busi;ses s* z f9ancial 9/itu;ns1 t\r op]ators1 build]s1 & l& develop]s4 ,x does n cov] ! rules1 exemp;ns1 & rebates t apply 6public s]vice bodies4 ,we h o!r guides1 pamphlets1 & bullet9s t provide 9=m,n 6specific busi;ses & organiz,ns4 ,= 9/.e3 --,if y >e a municipal;y1 see \r guide ,,rc#djdi1 ,,gst/,,hst ,9=m,n = ,municipalities4 --,if y >e a non-pr(it organiz,n1 see \r guide ,,rc#djha1 #c ,2f y />t a#c ,,gst/,,hst ,9=m,n = ,non-,pr(it ,organiz,ns4 --,if y >e a *>;y1 see \r guide ,,rc#djhb1 ,,gst/,,hst ,9=m,n = ,*>ities4 --,if y >e a public s]vice body1 see \r guide ,,rc#djcd1 ,,gst/,,hst ,public ,s]vice ,bodies' ,rebate4 --,if y >e a non-resid5t1 see \r guide ,,rc#djbg1 ,do+ ,busi;s 9 ,canada--,,gst/,,hst ,9=m,n = ,non-,resid5ts4 --,if y >e a taxi or lim\s9e op]ator1 see \r pamphlet ,,rc#dabe1 ,basic ,,gst/,,hst ,9=m,n = ,taxi & ,lim\s9e ,op]ators4 --,if y >e 9volv$ 9 build+ r1l prop]ty1 see \r guides ,,rc#djbh1 ,,gst/,,hst ,new ,h\s+ ,rebate1 & ,,rc#dbca1 ,,gst/,,hst ,new ,resid5tial ,r5tal ,prop]ty ,rebate4 #d ,2f y />t b#c ,all ,,gst/,,hst 9=m,n guides >e availa# on \r ,web site at _+www.cra.gc.ca_:4 ,=a -plete li/ ( guides & pamphlets1 see ,app5dix #a at ! 5d ( ? guide4 ,9t]net ,y c n[ f9d ,,gst/,,hst 9=m,n specific 6yr type ( busi;s or op],n 0visit+ \r ,web site at _+www.cra.gc.ca/gsthst_:4 ,y may want 6bookm>k ? a4ress = easi] a3ess 6\r ,web site 9 ! future4 ,h[ 63tact u ,if y ne$ m 9=m,n ab ,,gst/,,hst1 call u at #a-hjj-iei-eebe4 ,=ms & public,ns ,"?\t ? guide1 y w f9d ref];es 6o!r public,ns & =ms4 ,we h provid$ a li/ ( ^! 9 ,app5dix #a & ,app5dix #b4 ,_m #e ,2f y />t c#c ( \r =ms & public,ns >e availa# on \r ,web site at _+www.cra.gc.ca_:4 ,if y want 6obta9 copies ( public,ns & =ms 0mail1 call u at #a-hjj-iei-bbba4 ,teletypewrit] us]s ,if y h a he>+ or spee* impair;t & use a teletypewrit]1 y c call \r bil+ual 5quiry s]vice at #a-hjj-ffe-jced dur+ regul> busi;s h\rs4 ,direct deposit ,if y >e expect+ refunds or rebates :5 y file yr ,,gst/,,hst returns1 y c -plete & s5d u ,=m ,,gst#dfi1 ,direct ,deposit ,reque/4 ,? is a safe1 3v5i5t1 dep5da#1 & "t-sav+ me?od ( rcvg yr ,,gst/,,hst refunds & rebates4 #f ,propos$ *anges d#c ,? guide 9cludes propos$ *anges 6,,gst/,,hst legisl,n & regul,ns4 ,al? ^! *anges 7 n law at pr9t+ "t1 we >e gett+ r1dy 6apply !m4 ,,gst/,,hst & ,quebec ,9 ,quebec1 ,rev5u ,qu@ebec adm9i/]s ,,gst/,,hst4 ,if y h busi;s op],ns 9 ,quebec1 y c 3tact ,rev5u ,qu@ebec1 at #a-hjj-efg-dfib4 ,al1 see ! ,rev5u ,qu@ebec public,n ,g5]al ,9=m,n 3c]n+ ! ,,qst &! ,,gst/,,hst4 ,f/ ,n,ns ,taxes 7,,fngst & ,,fnt7 ,! ,f/ ,n,ns gds & s]vices tax 7,,fngst7 is a tax t replaces ,,gst on ! l&s ( ,f/ ,n,ns :o h impos$ ! ,,fngst4 ,! ,f/ ,n,ns tax 7,,fnt7 is a tax on ! sale ( li/$ products on "s ,f/ ,n,ns res]ves4 #g ,2f y />t e#c ,! ,canada ,rev5ue ,ag5cy adm9i/]s ,,fngst & ,,fnt on 2half (! ,f/ ,n,ns4 ,if y ne$ m 9=m,n on ,f/ ,n,ns taxes1 see ! booklets ,,rc#dcfe1 ,f/ ,n,ns ,gds & ,s]vices ,tax 7,,fngst7 & ,,rc#djgb1 ,f/ ,n,ns ,tax 7,,fnt74 ,small busi;s sem9>s ,6help y -ply ) ,,gst/,,hst1 we (f] a ,,gst/,,hst new regi/rant "w%op1 & ,,gst/,,hst sem9>s4 ,^! cov] topics s* z :o has 6regi/]1 :at is taxa#1 exempt1 & z]o-rat$1 h[ 6collect & remit ,,gst/,,hst1 & h[ 6file yr ,,gst/,,hst returns4 ,call u = m 9=m,n on ^! "w%ops & sem9>s4 ,if y >e 9 ,quebec1 3tact ,rev5u ,qu@ebec1 at #a-hjj-efg-dfib4 ,excise & ,,gst/,,hst ,news ,z a ,,gst/,,hst regi/rant1 y may want 6review ! qu>t]ly issues (! ,,gst/,,hst ,news1 : w 4cuss di6]5t issues t #h ,2f y />t f#c 3c]n a v>iety ( ,,gst/,,hst regi/rants4 ,^! c 2 f.d on \r ,web site at _+www.cra.gc.ca_:4 --------------------------------------#d ,repres5tatives ,y c au?orize a repres5tative1 s* z yr a3.tant1 6get 9=m,n ab yr ,,gst/,,hst matt]s4 ,h["e1 we w give 9=m,n 6yr repres5tative only af we >e satisfi$ t y h au?oriz$ u 9 writ+ 6d s4 ,6au?orize a repres5tative1 -plete & s5d u ,=m ,,rc#ei1 ,busi;s ,3s5t ,=m1 cle>ly 9dicat+ t y >e au?oriz+ ! repres5tative 63tact u reg>d+ yr ,,gst/,,hst a3.t4 ,pro#m ,resolu;n ,program ,\r ,5quiries /aff is -mitt$ 6resolv+ yr tax-relat$ pro#ms 0giv+ y a3urate1 "tly1 c\rte\s1 fair1 & 3fid5tial answ]s 6yr "qs4 ,h["e1 if a pro#m _c 2 resolv$1 #i ,2f y />t a#d y c 3tact ! ,pro#m ,resolu;n ,program ( yr tax s]vices (fice4 ,\r goal "u ? program is 6resolve ! pro#m )9 #ae "w+ "ds4 ,if we _c d s 7s* z if yr case is -plex71 a repres5tative w 3tact y 63firm t we >e "w+ on ! pro#m1 64cuss x fur!r 7if nec71 & let y "k :5 we expect 6resolve x4 ,,gst/,,hst electronic fil+ & remitt+ ,eligi# ,,gst/,,hst returns c 2 fil$ electronic,y us+ ,,gst/,,hst ,,telefile or ,,gst/,,hst ,,netfile4 ,returns & remitt.es c al 2 fil$ electronic,y "? a "picipat+ f9ancial 9/itu;n4 ,= m 9=m,n1 visit \r ,web site at _+www.cra.gc.ca_:1 or 3tact yr f9ancial 9/itu;n4 #aj ,9dividuals claim+ a b#d ,,gst/,,hst exemp;n ,v5dors %d 2 aw>e t "s 9dividuals >e claim+ exemp;ns &1 9 "s cases1 pres5t+ c>ds 9 an attempt 6avoid pay+ ,,gst/,,hst on _! pur*ases4 ,al? "s prov9ces issue exemp;ns f prov9cial sales tax 6f>m]s1 municipalities1 & o!r busi;ses1 ^! d n apply 6,,gst/,,hst4 ,! only 9dividuals :o c pur*ase gds & s]vices )\t pay+ ,,gst/,,hst >e ,9dians1 "u v specific 3di;ns li/$ on page #dd4 ,if y d n collect ,,gst/,,hst f an 9dividual falsely claim+ 6be exempt f pay+ ,,gst/,,hst1 ..y / h 6.remit ! tax y %d h collect$4 #aa #ab ,ta# ( 3t5ts #e ,page ,t]ms we use 9 ? guide """""""""""""" #g ,:at is ,,gst/,,hst8 """""""""""""""" #g ,:o pays ,,gst/,,hst8 """"""""""""" #h ,:o *>ges ,,gst/,,hst8 """""""""""" #h ,taxa# gds & s]vices """""""""""""""" #h ,exempt gds & s]vices """"""""""""""" #h ,h[ does ,,gst/,,hst "w8 """""""""""" #i ,%d y regi/]8 """"""""""""""""""""""" #i ,small suppli] """""""""""""""""""" #i ,h[ 6regi/]--,busi;s ,numb] """""" #aj ,fiscal ye> """""""""""""""""""""" #aj ,report+ p]iods """""""""""""""""" #aj ,a3.t+ p]iods """""""""""""""""""" #aa ,collect+ ,,gst/,,hst """""""""""""" #aa ,9=m+ yr cu/om]s """"""""""""""""" #aa ,sales 9voices = ,,gst/,,hst regi/rants """"""""""""""""""""" #aa ,prov9cial sales tax 7,,pst7 """"" #ab ,r.d+ (f frac;nal am.ts """""""""" #ab ,e>ly-pay;t 4c.ts & late-pay;t sur*>ges """"""""""""""""""""""" #ab #ac ,ta# ( 3t5ts a#e ,volume 4c.ts """""""""""""""""""" #ab ,9put tax cr$its """"""""""""""""""" #ac ,claim+ yr ,,itc's """"""""""""""" #ad ,claim+ ,,itc's = capital prop]ty """""""""""""""""""""""" #af ,simplifi$ ,me?od = claim+ ,,itc's """""""""""""""""""""""" #ai ,calculat+ yr net tax """""""""""""" #bj ,,gst/,,hst *>g$ & n collect$ """" #bj ,,gst/,,hst paya# & n pd """"""""" #bj ,bad debt adju/;ts """"""""""""""" #bj ,qk ,me?od ( a3.t+ """"""""""""""""" #ba ,h[ does ! ,qk ,me?od "w8 """""""" #ba ,h[ d ,i />t us+ ! ,qk ,me?od8 """ #bb ,fil+ yr ,,gst/,,hst returns """"""" #bb ,fil+ due dates """""""""""""""""" #bb ,9/al;t pay;ts """"""""""""""""""" #bc ,date rcvd """"""""""""""""""""""" #bc ,fil+ nil returns """""""""""""""" #bc ,h[ 6tempor>ily /op fil+ ,,gst/,,hst returns = specific report+ p]iods """"""""""""""""" #bd ,h[ 6file yr ,,gst/,,hst return "" #bd #ad ,ta# ( 3t5ts b#e ,,gst/,,hst electronic fil+ & remitt+ """""""""""""""""""""""" #bd ,bran*es or divi.ns fil+ sep>ate returns """""""""""""""""""""""" #bd ,h[ 6use a rebate or refund 6decr1se an am.t [+ on yr ,,gst/,,hst return """"""""""""" #bd ,af y file """"""""""""""""""""""""" #be ,:5 c y expect yr refund8 """""""" #be ,:at p5alty & 9t]e/ d we *>ge8 """ #be ,h[ d y *ange a return8 """""""""" #be ,:at is volunt>y 4closure8 """"""" #be ,:at %d y d if y move8 """"""""""" #be ,director's liabil;y """"""""""""" #be ,:at records %d y keep8 """""""""" #be ,notice ( ,assess;t """""""""""""" #bf ,o!r returns & =ms """"""""""""""" #bf ,h>moniz$ sales tax 7,,hst7 """""""" #bf ,,hst regi/r,n """"""""""""""""""" #bf ,tax on gds & s]vices made 9 "picipat+ prov9ces--place ( supply rules """"""""""""""""""" #bf #ae ,ta# ( 3t5ts c#e ,tax on gds & s]vices br"\ 96a "picipat+ prov9ce """""""""""""" #bh ,co9-op]at$ ma*9es """"""""""""""""" #bi ,c\pons1 rebates1 gifts1 & promo;nal all[.es """""""""""""""" #bi ,reimbursa# c\pons """"""""""""""" #bi ,non-reimbursa# c\pons """"""""""" #cj ,o!r c\pons """""""""""""""""""""" #cj ,manufactur]s' rebates """"""""""" #cj ,gift c]tificates """""""""""""""" #ca ,promo;nal gifts & free samples "" #ca ,promo;nal all[.es """"""""""""""" #ca ,deposits & 3di;nal sales """""""""" #cb ,deposits """""""""""""""""""""""" #cb ,3di;nal & 9/al;t sales """""""""" #cb ,employees & "pn]s """"""""""""""""" #cb ,employee b5efits """""""""""""""" #cb ,employee & "pn] ,,gst/,,hst rebate """"""""""""""""""""""""" #cc ,exports & imports """"""""""""""""" #cc ,export$ gds """"""""""""""""""""" #cc ,export$ s]vices """"""""""""""""" #cc ,import$ gds """"""""""""""""""""" #cd #af ,ta# ( 3t5ts d#e ,import$ s]vices & 9tangi# prop]ty """""""""""""""""""""""" #ce ,f9ancial s]vices """""""""""""""""" #ce ,9sur.e claims """"""""""""""""""""" #ce ,life & h1l? 9sur.e claims """"""" #ce ,prop]ty & casualty 9sur.e claims """"""""""""""""""""""""" #cf ,r1l prop]ty """"""""""""""""""""""" #cf ,sales """"""""""""""""""""""""""" #cf ,pur*ases """""""""""""""""""""""" #cg ,claim+ ,,itc's """""""""""""""""" #cg ,returns & w>ranties """"""""""""""" #ci ,returna# b"eage 3ta9]s """""""""" #ci ,returna# 3ta9]s """"""""""""""""" #ci ,return$ gds """"""""""""""""""""" #dj ,w>ranty reimburse;ts """""""""""" #dj ,sell+ gds = o!rs """""""""""""""""" #da ,3sign;t sales """"""""""""""""""" #da ,ag5ts """"""""""""""""""""""""""" #da ,direct sell]s """"""""""""""""""" #dc ,auc;ne]s """""""""""""""""""""""" #dc ,supplies 6diplomats1 ,9dians1 & gov]n;ts """"""""""""""""""""""""" #dd #ag ,ta# ( 3t5ts e#e ,diplomats """"""""""""""""""""""" #dd ,f$]al gov]n;t """"""""""""""""""" #dd ,prov9cial & t]ritorial gov]n;ts #dd ,municipalities """""""""""""""""" #dd ,9dians """""""""""""""""""""""""" #dd ,trade-9s """""""""""""""""""""""""" #de ,:5 ! v5dor has 6*>ge tax """""""" #de --------------------------------------#f ,:5 ! v5dor does n h 6*>ge tax """ #de ,sale-l1seback >range;ts """"""""" #de ,b>t]-ex*ange net"ws """"""""""""" #df ,sell+ yr busi;s """"""""""""""""""" #df ,w y h any m busi;s activ;y8 """"" #df ,*ange ( legal 5t;y """""""""""""""" #df ,c.ell+ yr regi/r,n """""""""""""""" #dg ,non-capital prop]ty held at ! "t ( deregi/r,n """""""""""""""" #dg ,capital prop]ty held at ! "t ( deregi/r,n """"""""""""""""""""" #dg ,,itc's = s]vices1 r5t1 royalties1 & simil> pay;ts """"" #dg ,fil+ yr f9al ,,gst/,,hst return #dg ,app5dix #a--,public,ns """""""""""" #dh #ah ,ta# ( 3t5ts a#f ,app5dix #b--,=ms """""""""""""""""" #di ,app5dix #c--,l9e-by-l9e 9/ruc;ns = -plet+ yr ,,gst/,,hst return """ #ea ,9dex """""""""""""""""""""""""""""" #ed #ai #bj ,t]ms we use 9 ? guide #g .,basic .tax .3t5t (a prop]ty g5],y m1ns ! am.t ( ,,gst/,,hst paya# on acquir+ ! prop]ty1 & on any improve;ts 6! prop]ty1 less any am.ts t wd 2 reimburs$ 6y 7s* z rebates or remis.ns1 b n 9put tax cr$its74 ,y al h 63sid] ! fair m>ket value (! prop]ty z well z ! value at la/ acquisi;n 79clud+ any improve;ts74 ,= m 9=m,n1 see page #ag4 .,cal5d> .qu>t] m1ns a p]iod ( ?ree 3secutive mon?s 5d+ on ! la/ "d ( any (! foll[+ mon?s3 ,m>*1 ,june1 ,septemb]1 & ,decemb]4 .,cal5d> .ye> m1ns a ye> t 2g9s on ,janu>y #a & 5ds on ,decemb] #ca4 .,-m]cial .activ;y m1ns any busi;s1 or adv5ture or 3c]n 9 ! nature ( trade c>ri$ on 0c]ta9 p]sons1 b does n 9clude ! mak+ ( exempt supplies4 ,x al 9cludes ! supply ( r1l prop]ty 0any p]son1 o!r ?an an exempt supply1 :e!r or n "! is a r1sona# expect,n ( pr(it1 & any?+ d"o 9 #ba ,t]ms we use 9 ? guide a#g ! c\rse ( mak+ ! supply or 9 3nec;n )! mak+ (! supply4 ,a -m]cial activ;y does n 9clude any busi;s or adv5ture or 3c]n 9 ! nature ( trade c>ri$ on )\t a r1sona# expect,n ( pr(it 0an 9dividual1 a p]sonal tru/1 or a "pn]%ip ": all ! memb]s >e 9dividuals4 .,exempt .supplies >e gds & s]vices t >e n subject 6,,gst/,,hst4 ,,gst/,,hst regi/rants _c claim 9put tax cr$its 6recov] ! ,,gst/,,hst !y pay or [e on exp5ses relat$ 6s* supplies4 .,9put .tax .cr$it 7,,itc7 m1ns a cr$it ,,gst/,,hst regi/rants c claim 6recov] ! ,,gst/,,hst !y pd or [e = gds or s]vices !y acquir$1 import$ 96,canada1 or br"\ 96a "picipat+ prov9ce = use1 3sump;n1 or supply 9 ! c\rse ( _! -m]cial activities4 .,"picipat+ .prov9ce m1ns ! prov9ce ( ,nova ,scotia1 ,new ,brunswick1 or ,newf.dl& & ,labrador4 #bb ,t]ms we use 9 ? guide b#g ,note ,e6ective ,july #a1 #bjjf1 "u propos$ legisl,n1 ! ,,hst rate 9 "picipat+ prov9ces w 2 reduc$ f #ae@3p 7#g@3p f$]al "p & #h@3p prov9cial "p7 6#ad@3p 7#f@3p f$]al "p & #h@3p prov9cial "p7 &! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p4 ,? propos$ *ange 6law is curr5t at ? "t4 .,p]son m1ns an 9dividual1 a "pn]%ip1 a corpor,n1 ! e/ate (a dec1s$ 9dividual1 a tru/1 or any organiz,n s* z a society1 a union1 a club1 an associ,n1 or a -mis.n4 .,prop]ty m1ns any prop]ty1 :e!r r1l or p]sonal1 mova# or immova#1 tangi# or 9tangi#1 corpor1l or 9corpor1l1 & 9cludes a "r or 9t]e/ ( any k9d1 a %>e &a *ose 9 ac;n1 b does n 9clude m"oy4 .,public .9/itu;n m1ns a regi/]$ *>;y = 9come tax purposes t is al a s*ool au?or;y1 public college1 univ]s;y1 #bc ,t]ms we use 9 ? guide c#g hospital au?or;y1 or a local au?or;y det]m9$ 6be a municipal;y4 .,public .s]vice .body m1ns a *>;y1 non-pr(it organiz,n1 municipal;y1 s*ool au?or;y1 hospital au?or;y1 public college1 or univ]s;y4 .,r1l .prop]ty 9cludes3 --a mobile home or float+ home & any l1sehold or propriet>y 9t]e/ "!92 --in ,quebec1 immova# prop]ty & e l1se "!(2 & --in any o!r place 9 ,canada1 all l&1 build+s (a p]man5t nature1 & any 9t]e/ 9 r1l prop]ty4 ,regi/rant m1ns a p]son t is regi/]$ or has 6be regi/]$ = ,,gst/,,hst4 ,small suppli] ref]s 6a p]son ^: _wwide taxa# supplies 7 equal 6or less ?an 4#cj1jjj 74#ej1jjj = public s]vice bodies7 9 a cal5d> qu>t] & ov] ! la/ f\r 3secutive cal5d> qu>t]s4 ,= detail$ 9=m,n on h[ 6calculate ! small suppli] ?re%old1 see 8,small suppli]0 on page #i4 #bd ,t]ms we use 9 ? guide d#g .,supply m1ns ! provi.n ( prop]ty or a s]vice 9 any way1 9clud+ sale1 transf]1 b>t]1 ex*ange1 lic;e1 r5tal1 l1se1 gift1 & 4posi;n4 .,taxa# .supplies >e gds & s]vices t >e suppli$ 9 ! c\rse (a -m]cial activ;y & >e subject 6,,gst/,,hst 79clud+ z]o- rat$ supplies74 .,z]o-rat$ .supplies ref]s 6a limit$ numb] ( gds & s]vices t >e taxa# at ! rate ( #j@3p4 ,? m1ns "! is no ,,gst/,,hst *>g$ on ! supply ( ^! gds & s]vices1 b ,,gst/,,hst regi/rants c claim an ,,itc =! ,,gst/,,hst !y pay or [e on pur*ases & exp5ses made 6provide !m4 #be e#g #bf ,:at is ,,gst/,,hst f#g ,,gst is a tax t applies on mo/ taxa# supplies made 9 ,canada4 ,! ?ree "picipat+ prov9ces 7,nova ,scotia1 ,new ,brunswick1 & ,newf.dl& & ,labrador7 h>moniz$ _! prov9cial sales tax ) ,,gst 6cr1te ! h>moniz$ sales tax 7,,hst74 ,,hst applies 6! same base ( gds & s]vices z ,,gst4 ,propos$ *anges 6! ,,gst/,,hst rates came 96e6ect ,july #a1 #bjjf4 ,? propos$ *ange 6law 0 curr5t at ! "t ( pr9t+4 ..,2f ,july #a1 .#bjjf ,,gst #g@3p ,,hst #ae@3p 7#g@3p f$]al "p & #h@3p prov9cial "p7 ..,on or af ,july #a1 .#bjjf ,,gst #f@3p ,,hst #ad@3p 7#f@3p f$]al "p & #h@3p prov9cial "p7 --------------------------------------#h ,,gst/,,hst regi/rants :o make taxa# supplies 7o!r ?an z]o-rat$ #bg ,:at is ,,gst/,,hst8 a#h supplies7 9 ! ?ree "picipat+ prov9ces collect tax at ! ,,hst rate4 ,!y collect tax at ! ,,gst rate on taxa# supplies ( gds & s]vices !y make 9 ! re/ ( ,canada 7o!r ?an z]o-rat$ supplies74 ,= m 9=m,n on ,,hst1 see page #bf4 ,:o pays ,,gst/,,hst8 ,alm "ey"o has 6pay ,,gst/,,hst on pur*ases ( taxa# supplies ( gds & s]vices 7o!r ?an z]o-rat$ supplies74 ,h["e1 "s gr\ps or organiz,ns1 s* z _m prov9cial & t]ritorial gov]n;ts1 & ,9dians1 d n alw pay ,,gst/,,hst on _! pur*ases4 ,see page #dd = m 9=m,n4 ,:o *>ges ,,gst/,,hst8 ,g5],y1 z a ,,gst/,,hst regi/rant1 y h 6collect ,,gst/,,hst on all taxa# 7o!r ?an z]o-rat$7 supplies ( gds & s]vices y provide 6yr cu/om]s4 ,h["e1 "! >e "s #bh ,:at is ,,gst/,,hst8 b#h excep;ns = taxa# r1l prop]ty4 ,= m 9=m,n1 see page #cf4 #bi c#h #cj ,taxa# gds & s]vices d#h ,mo/ gds & s]vices 79clud+ ^? t >e z]o-rat$7 suppli$ 9 or import$ 96,canada >e subject 6,,gst/,,hst4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,? propos$ *ange 6law is curr5t at ? "t4 ,examples ( gds & s]vices = : y *>ge & collect ,,gst/,,hst 9clude3 --comm]cial r1l prop]ty & newly 3/ruct$ resid5tial r1l prop]ty2 --r5tals ( -m]cial r1l prop]ty2 --sales & l1ses ( automobiles2 --gasol9e2 --c> repairs2 --s(t dr9ks1 c&ies1 & potato *ips2 --clo?+ & footwe>2 --adv]tis+ 7un.s provid$ 6a non- resid5t ( ,canada :o is n regi/]$ = ,,gst/,,hst72 --taxi & lim\s9e f>es2 #ca ,taxa# gds & s]vices e#h --legal & a3.t+ fees2 --fran*ise fees2 --hotel a3ommod,n2 & --b>b] & hair/yli/ s]vices4 ,examples ( gds & s]vices taxa# at #j@3p 7z]o-rat$7 9clude3 --basic groc]ies s* z milk1 br1d1 & vegeta#s2 --agricultural products s* z gra91 raw wool1 & dri$ toba3o l1ves2 --mo/ f>m live/ock2 --mo/ fi%]y products s* z fi% = human 3sump;n2 --prescrip;n drugs & drug-4p5s+ fees2 --m$ical devices s* z he>+ aids & >tificial tee?2 --exports 7mo/ gds & s]vices = : y *>ge & collect ,,gst/,,hst 9 ,canada >e z]o-rat$ :5 export$72 --_m transport,n s]vices ": ! orig9 or de/9,n is \tside ,canada2 & #cb ,taxa# gds & s]vices f#h --any supply ( prop]ty or a s]vice t is =! use (! ,gov]nor ,g5]al4 ,= m 9=m,n on z]o-rat$ supplies1 see ,,gst/,,hst ,memor&a ,s]ies ,*apt] #d1 ,z]o-,rat$ ,supplies4 #cc g#h #cd ,exempt gds & s]vices h#h ,a small numb] ( gds & s]vices >e exempt f ,,gst/,,hst--t is1 no ,,gst/,,hst applies 6!m4 ,if y provide .only exempt gds & s]vices1 y _c regi/] = ,,gst/,,hst4 ,? m1ns t y d n *>ge yr cu/om]s ,,gst/,,hst on yr supplies ( gds & s]vices1 & y d n claim ,,itc's4 ,examples ( exempt gds & s]vices 9clude3 --us$ resid5tial h\s+2 --l;g-t]m resid5tial a3ommod,n 7( "o mon? or m71 & resid5tial 3dom9ium fees2 --mo/ h1l?1 m$ical1 & d5tal s]vices p]=m$ 0lic5s$ physicians or d5ti/s = m$ical r1sons2 --*-c>e s]vices 7"d-c>e s]vices provid$ usu,y = less ?an #bd h\rs a "d7 provid$ prim>ily 6*n #ad ye>s old & "y]2 #ce ,exempt gds & s]vices i#h --bridge1 road1 & f]ry tolls 7f]ry tolls >e z]o-rat$ if ! f]ry s]vice is 6or f a place \tside ,canada72 --legal aid s]vices2 --_m $uc,nal s]vices s* z c\rses suppli$ 0a voc,nal s*ool l1d+ 6a c]tificate or a diploma : all[s ! practice (a trade or a voc,n1 or tutor+ s]vices made 6an 9dividual 9 a c\rse t foll[s a curriculum designat$ 0a s*ool au?or;y2 --music lessons2 --mo/ s]vices provid$ 0f9ancial 9/itu;ns s* z >range;ts =a loan or mortgage2 -->rang+ =& issu+ 9sur.e policies 09sur.e -panies1 ag5ts1 & brok]s2 --mo/ gds & s]vices provid$ 0*>ities2 & --c]ta9 gds & s]vices provid$ 0non- pr(it organiz,ns1 gov]n;ts1 & o!r public s]vice bodies s* z municipal transit s]vices & /&>d #cf ,exempt gds & s]vices j#h resid5tial s]vices s* z wat] 4tribu;n4 #cg #ch ,h[ does ,,gst/,,hst "w8 #i ,z a ,,gst/,,hst regi/rant1 y *>ge yr cu/om]s tax on ! taxa# gds & s]vices y supply 6!m4 ,y c claim an ,,itc 6recov] ! ,,gst/,,hst y pd or [e on pur*ases & exp5ses y use1 3sume1 or supply 9 yr -m]cial activities4 ,usu,y1 -m]cial activities >e ^? "utak5 6provide taxa# gds & s]vices4 ,= example1 if y buy taxa# gds 6resell 9 yr /ore1 y c recov] ! ,,gst/,,hst y pd on ^? gds 0claim+ an ,,itc4 ,y _c claim an ,,itc 6recov] ! ,,gst/,,hst y pd or [e on pur*ases relat$ 6supplies ( exempt gds & s]vices1 or ^? = p]sonal use4 ,= m 9=m,n on ,,itc's1 see page #ac4 ,f a 3sum]'s po9t ( view1 "! is no di6];e 2t z]o-rat$ & exempt gds & s]vices1 2c no tax is *>g$ 9 ei case4 ,h["e1 ! di6];e = y z a regi/rant is t al? y d n collect ,,gst/,,hst on z]o- rat$ gds & s]vices1 y c claim ,,itc's4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 #ci ,h[ does ,,gst/,,hst "w8 a#i reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,? propos$ *ange 6law is curr5t at ? "t4 ,taxa# & exempt gds & s]vices ,taxa# goes to ,y *>ge ,,gst/,,hst goes to ,y c claim ,,itc's ,exempt goes to ,y d n *>ge ,,gst/,,hst goes to ,y _c claim ,,itc's ,:5 y -plete yr ,,gst/,,hst return1 deduct yr ,,itc's 7,,gst/,,hst y pd or [e7 f ! ,,gst/,,hst y *>g$ yr cu/om]s4 ,if ! total am.t ( tax y *>g$ is m ?an ! am.t ( yr ,,itc's1 s5d u ! di6];e4 ,if ! total am.t ( tax y *>g$ is less #dj ,h[ does ,,gst/,,hst "w8 b#i ?an ! am.t ( yr ,,itc's1 y c claim a refund4 ,! di6];e 2t ! total am.t ( tax *>g$ &! am.t ( yr ,,itc's is yr .net .tax4 ,= details on calculat+ yr net tax1 see page #bj4 #da c#i #db ,%d y regi/]8 d#i ,y h 6regi/] = ,,gst/,,hst if3 --y provide taxa# supplies 9 ,canada2 & --y >e n a small suppli]4 ,y d n h 6regi/] if3 --yr only -m]cial activ;y is ! sale ( r1l prop]ty1 o!rwise ?an 9 ! c\rse (a busi;s2 or --y >e a non-resid5t :o does n c>ry on busi;s 9 ,canada4 ,if y >e a non-resid5t1 see \r guide ,,rc#djbg1 ,do+ ,busi;s 9 ,canada --,,gst/,,hst ,9=m,n = ,non- ,resid5ts4 ,small suppli] ,y >e a small suppli] if y meet "o (! foll[+ 3di;ns3 --,if y >e a .sole .proprietor1 yr total taxa# rev5ues 72f exp5ses7 f all yr busi;ses >e 4#cj1jjj or less 9 ! la/ f\r 3secutive #dc ,%d y regi/]8 e#i cal5d> qu>t]s & 9 any s+le cal5d> qu>t]4 --,if y >e a .."pn]%ip or a .corpor,n1 ! total taxa# rev5ues (! "pn]%ip or corpor,n >e 4#cj1jjj or less 9 ! la/ f\r 3secutive cal5d> qu>t]s & 9 any s+le cal5d> qu>t]4 --,if y >e a .public .s]vice .body 7*>;y1 non-pr(it organiz,n1 municipal;y1 univ]s;y1 public college1 s*ool au?or;y1 or hospital au?or;y71 ! total taxa# rev5ues f all ! activities (! organiz,n >e 4#ej1jjj or less 9 ! la/ f\r 3secutive cal5d> qu>t]s & 9 any s+le cal5d> qu>t]4 ,a gross rev5ue ?re%old al applies 6*>ities & public 9/itu;ns4 ,= m 9=m,n1 see \r guide ,,rc#djhb1 ,,gst/,,hst ,9=m,n = ,*>ities4 ,9 all cases1 total taxa# rev5ues m1ns yr _wwide rev5ues f yr supplies ( gds & s]vices subject 6,,gst/,,hst #dd ,%d y regi/]8 f#i 79clud+ z]o-rat$ supplies71 or wd 2 subject if suppli$ 9 ,canada4 ,h["e1 x does n 9clude gdwill1 f9ancial s]vices1 & sales ( capital prop]ty4 ,y al h 69clude ! total taxa# rev5ues ( all yr associates 9 ? calcul,n4 ,call u if y ne$ help 6det]m9e if y >e associat$ 6ano!r p]son4 ,9 summ>y1 if yr total taxa# rev5ues exce$ 4#cj1jjj 74#ej1jjj = public s]vice bodies7 9 a s+le cal5d> qu>t] or 9 f\r 3secutive cal5d> qu>t]s1 y >e no l;g] a small suppli] & y h 6regi/] = ,,gst/,,hst4 ,call u if ? happ5s4 ,excep;n ,taxi & lim\s9e op]ators1 = _! taxi op],ns1 & non-resid5t p]=m]s sell+ admis.ns 6sem9>s & o!r ev5ts m/ regi/] = ,,gst/,,hst1 ev5 if !y >e small suppli]s4 ,! e6ective date ( yr ,,gst/,,hst regi/r,n dep5ds on :5 y exce$ ! #de ,%d y regi/]8 g#i small suppli] ?re%old am.t4 ,if y exce$ ! ?re%old am.t 9 "o cal5d> qu>t]1 y >e 3sid]$ a regi/rant & m/ collect ,,gst/,,hst on ! supply t made y exce$ ! ?re%old am.t4 ,yr e6ective date ( regi/r,n wd !n 2 ! "d y made ! supply t made y exce$ ! ?re%old am.t4 ,y w h #bi "ds f ? "d 6apply = regi/r,n4 ,h["e1 if y d n exce$ ! ?re%old am.t 9 "o cal5d> qu>t]1 b y d ov] f\r 3secutive cal5d> qu>t]s1 y >e 3sid]$ 6be a small suppli] = ^? f\r cal5d> qu>t]s &a mon? -------------------------------------#aj foll[+ ^? qu>t]s4 ,yr e6ective date ( regi/r,n wd 2 ! "d ! f/ supply 0 made af y c1se 2+ a small suppli]4 ,y w h #bi "ds f ? "d 6regi/] = ,,gst/,,hst4 ,volunt>y regi/r,n ,if y >e a small suppli] & y >e 5gag$ 9 a -m]cial activ;y 9 ,canada1 y c .*oose 6regi/] volunt>ily1 ev5 ?\< y >e n leg,y requir$ 6d s4 ,if y regi/] #df ,%d y regi/]8 a#aj volunt>ily1 y h 6*>ge & remit ,,gst/,,hst on yr taxa# supplies ( gds & s]vices1 & y c claim ,,itc's =! ,,gst/,,hst y pd or [e on pur*ases relat$ 6^! supplies4 ,y h 6/ay regi/]$ = at l1/ "o ye> 2f y c ask 6c.el yr regi/r,n4 ,= m 9=m,n on c.ell+ yr regi/r,n1 see page #dg4 ,if y *oose n 6regi/]1 y _c *>ge yr cu/om]s ,,gst/,,hst1 &! ,,gst/,,hst y pay on yr busi;s pur*ases 2comes a co/ = : y _c claim ,,itc's4 ,h[ 6regi/]--,busi;s ,numb] ,call u if y h 6regi/] or wi% 6d s volunt>ily4 ,y may provide u )! nec 9=m,n ov] ! ph"o1 or reque/ ,=m ,,rc#a1 ,reque/ =a ,busi;s ,numb] 7,,bn71 6-plete & return 6u4 ,y may al regi/] on-l9e at _+www.businessregistration.gc.ca_:4 #dg ,%d y regi/]8 b#aj ,x is ! p]son or busi;s 5t;y t regi/]s = ,,gst/,,hst4 ,= example1 x is ! "pn]%ip t regi/]s & n ea* "pn]4 ,:5 y regi/]1 y get a ,busi;s ,numb] 7,,bn74 ,yr ,,bn w 2 yr busi;s id5tific,n = all yr d1l+s ) u4 ,= m 9=m,n1 see \r guide ,,rc#b1 ,! ,busi;s ,numb] & ,yr ,canada ,rev5ue ,ag5cy ,a3.ts4 ,if yr busi;s is 9 ,quebec1 3tact ,rev5u ,qu@ebec at #a-hjj-efg-dfib4 ,fiscal ye> ,yr fiscal ye> is ! f9ancial ye> ( yr busi;s4 ,usu,y1 yr fiscal ye> = ,,gst/,,hst purposes is ! same z yr tax ye> = 9come tax purposes4 ,g5],y1 ! tax ye> (! foll[+ p]sons is a cal5d> ye>3 --9dividuals & c]ta9 tru/s2 --profes.nal corpor,ns t >e memb]s (a "pn]%ip 7s* z a corpor,n t is ! profes.nal practice ( an a3.tant1 a lawy]1 or a doctor72 & #dh ,%d y regi/]8 c#aj --"pn]%ips1 ": at l1/ "o memb] (! "pn]%ip is an 9dividual1 profes.nal corpor,n1 or o!r a6ect$ "pn]%ip4 ,h["e1 "s p]sons use non-cal5d> tax ye>s4 ,if y >e an 9dividual or a tru/ t uses a non-cal5d> tax ye>1 y may want 6use t same ye> z yr ,,gst/,,hst fiscal ye>4 ,al1 if y >e an 9dividual or a tru/ t uses a non-cal5d> tax ye>1 & if y >e a memb] (a "pn]%ip1 y may want 6use ! same fiscal ye> = ,,gst/,,hst z yr busi;s's tax ye>4 ,a corpor,n c ei use xs tax ye> = 9come tax purposes z xs ,,gst/,,hst fiscal ye>1 or x c elect 6use a cal5d> ye> z xs ,,gst/,,hst fiscal ye>4 ,^! >e ! only two ,,gst/,,hst fiscal ye> *oices availa# 6corpor,ns4 ,if a corpor,n *anges xs non-cal5d> tax ye> 6ano!r non- cal5d> tax ye> & xs ,,gst/,,hst fiscal ye> 0 ! same z ! orig9al non-cal5d> tax ye>1 ! corpor,n has two *oices3 #di ,%d y regi/]8 d#aj --x c advise u (a *ange 9 ,,gst/,,hst fiscal ye> z a result (a *ange 9 tax ye>2 or --x c make an elec;n 6*ange xs ,,gst/,,hst fiscal ye> 6! cal5d> ye>4 ,:y use a non-cal5d> fiscal ye>8 ,busi;ses use non-cal5d> fiscal ye>s = _m r1sons4 ,an example is :5 ! cal5d> ye>-5d is dur+ ! busi;s's busy s1son4 ,9 ? case1 ! busi;s [n]s may wi% 6h a fiscal ye> 5d 6be dur+ a less busy "t (! ye>4 ,ano!r example is if ! busi;s is s1sonal & "! is no busi;s activ;y at cal5d> ye>-5d4 ,"s busi;s [n]s >e abs5t dur+ _! (f-s1son1 & d n wi% 6be responsi# = prep>+ books & records at t "t ( ye>4 #ej ,h[ 6*ange yr fiscal ye> e#aj ,if yr busi;s has a non-cal5d> ye> = ,,gst/,,hst purposes1 y may elect 6h a fiscal ye> t is a cal5d> ye>4 ,al1 if y >e an 9dividual or a tru/ & y want 6*ange yr ,,gst/,,hst fiscal ye>1 y ne$ 6elect 6h an approv$ non-cal5d> tax ye> t wd 2 ! same z = 9come tax4 ,9 ei case1 call u or -plete & s5d u ,=m ,,gst#gj1 ,elec;n1 or ,revoc,n ( an ,elec;n1 6,*ange a ,,gst/,,hst ,fiscal ,ye>4 ,h["e1 if y want 6apply 6h bo? yr tax ye> & yr ,,gst/,,hst fiscal ye> *ang$ 6a non-cal5d> fiscal ye>1 call \r ,busi;s ,5quiries l9e at #a-hjj-iei-eebe4 ,report+ p]iods ,report+ p]iods >e ! p]iods ( "t = : y file yr ,,gst/,,hst returns4 ,= ea* report+ p]iod1 y h 6prep>e & s5d u a ,,gst/,,hst return %[+ ! am.t ( ,,gst/,,hst y *>g$ or collect$ f yr #ea ,%d y regi/]8 f#aj cu/om]s &! am.t ( ,,gst/,,hst y pd or [e 6yr suppli]s4 ,yr report+ p]iod is bas$ on yr total annual taxa# supplies ( gds & s]vices made 9 ,canada1 9clud+ supplies ( z]o- rat$ gds & s]vices1 z well z ! annual taxa# supplies ( all yr associates1 if applica#4 ,:5 calculat+ ! ?re%old am.t ( yr annual taxa# supplies 6det]m9e yr report+ p]iod1 d n 9clude supplies made \tside ,canada1 z]o-rat$ exports ( gds & s]vices1 z]o-rat$ f9ancial s]vices1 taxa# sales ( capital r1l prop]ty1 or gdwill4 ,:5 y regi/] = ,,gst/,,hst1 we assign y ! report+ p]iod t requires y 6file yr ,,gst/,,hst returns ! l1/ frequ5tly4 ,y c *oose1 bas$ on ! am.t ( yr annual taxa# supplies1 "o (! op;nal report+ p]iods4 ,! *>t 2l expla9s ! assign$ report+ p]iods &! *oices availa# 6y4 #eb ,%d y regi/]8 #aa ,if y qualify = an op;nal report+ p]iod & y want 6*ange yr assign$ report+ p]iod1 call u or -plete & s5d u ,=m ,,gst#bj1 ,elec;n = ,,gst/,,hst ,report+ ,p]iod4 ,assign$ & op;nal report+ p]iods ,transcrib]'s note3 7,! foll[+ is set up 9 ?ree columns3 ,column #a3 ,annual taxa# supplies ,column #b3 ,assign$ report+ p]iods ,column #c3 ,op;nal report+ p]iods7 ,annual taxa# supplies3 4#ejj1jjj or less ,assign$ report+ p]iods3 ,annual ,op;nal report+ p]iods3 ,mon?ly1 ,qu>t]ly #ec ,%d y regi/]8 a#aa ,annual taxa# supplies3 ,m ?an 4#ejj1jjj up 64#f1jjj1jjj ,assign$ report+ p]iods3 ,qu>t]ly ,op;nal report+ p]iods3 ,mon?ly ,annual taxa# supplies3 ,m ?an 4#f1jjj1jjj ,assign$ report+ p]iods3 ,mon?ly ,op;nal report+ p]iods3 ,nil ,if y exce$ ! ?re%old am.t = yr fiscal ye> 7if y h an annual report+ p]iod7 or yr fiscal qu>t] 7if y h a qu>t]ly report+ p]iod71 y h 6report m frequ5tly 2g9n+ )! f/ fiscal qu>t] af y exce$$ ! ?re%old am.t4 ,= 9/.e1 if ! ?re%old am.t (a regi/rant )a qu>t]ly report+ p]iod exce$s 4#f1jjj1jjj 9 a fiscal ye>1 ! regi/rant is requir$ 6report mon?ly 2g9n+ )! f/ fiscal qu>t] af exce$+ ! ?re%old am.t4 ,we assign an annual report+ p]iod 6mo/ f9ancial 9/itu;ns4 ,if !y qualify1 #ed ,%d y regi/]8 b#aa !y c *oose 6file mon?ly or qu>t]ly ,,gst/,,hst returns us+ ,=m ,,gst#bj4 ,we assign an annual report+ p]iod 6*>ities1 reg>d.s ( _! rev5ues4 ,!y c *oose 6file mon?ly or qu>t]ly returns us+ ,=m ,,gst#bj4 ,= m details1 see \r guide ,,rc#djhb1 ,,gst/,,hst ,9=m,n = ,*>ities4 ,a3.t+ p]iods ,if yr busi;s uses a3.t+ p]iods o!r ?an cal5d> mon?s or qu>t]s1 y h 6notify u (! p]iods y h *os54 ,= example1 if yr busi;s uses an exact #eb-week fiscal p]iod1 ! date ( yr fiscal ye>-5d w di6] f ye> 6ye>4 ,usu,y1 yr a3.t+ p]iods h 6meet ! foll[+ guidel9es3 --,ea* fiscal mon? has 6be %ort] ?an #cf "ds &1 except =! f/ &! la/ mon? 9 a fiscal qu>t]1 l;g] ?an #bg "ds4 ,y c apply 6u 6h "o fiscal mon? p] qu>t] t is #ee ,%d y regi/]8 c#aa l;g] ?an #ce "ds4 ,y c al apply 6h fiscal mon?s1 o!r ?an ! f/ or la/ mon? (! qu>t]1 t >e %ort] ?an #bh "ds4 --,a fiscal qu>t] has 6be %ort] ?an #abj "ds &1 except =! f/ & la/ fiscal qu>t]s 9 ! fiscal ye>1 l;g] ?an #hc "ds4 ,if yr busi;s is us+ a3.t+ p]iods o!r ?an cal5d> mon?s or qu>t]s1 or if y want 6use fiscal mon?s t d n meet ! guidel9es1 -plete & s5d u ,=m ,,gst#ga1 ,notific,n ( ,a3.t+ ,p]iods1 or s5d u a writt5 reque/ 2f ! f/ "d ( ea* fiscal ye> 6: x relates4 ,if y d n notify u ( yr a3.t+ p]iods1 we w assign fiscal mon?s & fiscal qu>t]s bas$ on cal5d> mon?s & cal5d> qu>t]s1 & y w h 6wait until yr next fiscal ye> 6h ? op;n ag4 #ef ,collect+ ,,gst/,,hst d#aa ,z a ,,gst/,,hst regi/rant1 y >e responsi# = collect+ ,,gst or ,,hst f yr cu/om]s :5 y sell or provide taxa# gds & s]vices 9 ,canada4 ,y hold ? tax 9 tru/ until y remit x 6u4 ,9=m+ yr cu/om]s ,y ne$ 6let yr cu/om]s "k if ,,gst/,,hst is 2+ appli$ 6_! pur*ases4 ,= taxa# supplies 7except z]o-rat$ supplies71 y h 6ei3 --9dicate ! total am.t ( ,,gst/,,hst t is 9clud$ 9 ! price y *>ge = yr gds & s]vices2 or --%[ ! price &! total am.t ( ,,gst/,,hst ! cu/om] pays or [es4 ,y c use ca% regi/] receipts1 9voices1 or 3tracts 69=m yr cu/om]s1 or y c po/ signs at yr place ( busi;s4 ,if y >e mak+ supplies 9 a "picipat+ prov9ce & y *oose 69dicate ! rate ( tax1 y h 6%[ ! total ,,hst rate4 #eg ,collect+ ,,gst/,,hst e#aa ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,? propos$ *ange 6law is curr5t at ? "t4 ,sales 9voices = ,,gst/,,hst regi/rants ,9 a4i;n 6! g5]al rules describ$ abv1 y h 6give cu/om]s :o >e ,,gst/,,hst regi/rants specific 9=m,n on ! 9voices1 receipts1 3tracts1 or o!r busi;s pap]s t y use :5 y supply taxa# gds & s]vices4 ,? 9=m,n all[s !m 6sub/antiate _! claims = ,,itc's or rebates =! ,,gst/,,hst y *>g$4 ,simil>ly1 :5 y make busi;s pur*ases1 ! 9voices f yr suppli]s w sub/antiate yr claims = ,,itc's4 ,if yr cu/om]s ask y = an 9voice or receipt = purposes ( claim+ ,,itc's1 y h 6give !m specific 9=m,n1 dep5d+ on ! am.t (! sale4 ,= details (! 9=m,n requir$1 see ! foll[+ *>t4 #eh ,collect+ ,,gst/,,hst #ab ,transcrib]'s note3 7,! foll[+ is set up 9 f\r columns3 ,column #a3 ,9=m,n requir$ ,column #b3 ,total sale "u 4#cj ,column #c3 ,total sale ( 4#cj 64#adi.ii ,column #d3 ,total sale ( 4#aej or m7 ,9=m,n requir$ ,total sale "u 4#cj ,total sale ( 4#cj 64#adi.ii ,total sale ( 4#aej or m ,yr busi;s or trad+ "n or yr 9t]m$i>y's "n --,total sale "u 4#cj --,total sale ( 4#cj 64#adi.ii --,total sale ( 4#aej or m ,9voice date or1 if y d n issue an 9voice1 ! date on : ! ,,gst/,,hst is pd or paya# --,total sale "u 4#cj --,total sale ( 4#cj 64#adi.ii --,total sale ( 4#aej or m #ei ,collect+ ,,gst/,,hst a#ab ,total am.t pd or paya# --,total sale "u 4#cj --,total sale ( 4#cj 64#adi.ii --,total sale ( 4#aej or m ,an 9dic,n (! total am.t ( ,,gst/,,hst *>g$ or t ! am.t pd or paya# = ea* taxa# supply 7o!r ?an z]o-rat$ supplies7 9cludes ,,gst/,,hst at ! applica# rate4 --,total sale ( 4#cj 64#adi.ii --,total sale ( 4#aej or m ,:5 y supply items taxa# at ! ,,gst rate &! ,,hst rate1 an 9dic,n ( : items >e tax$ at ! ,,gst rate & : >e tax$ at ! ,,hst rate4 --,total sale ( 4#cj 64#adi.ii --,total sale ( 4#aej or m ,yr ,busi;s ,numb] or yr 9t]m$i>y's ,busi;s ,numb] --,total sale ( 4#cj 64#adi.ii --,total sale ( 4#aej or m ,! buy]'s "n or trad+ "n or ! "n ( _! duly au?oriz$ ag5t or repres5tative --,total sale ( 4#aej or m #fj ,collect+ ,,gst/,,hst b#ab ,a brief descrip;n (! gds or s]vices --,total sale ( 4#aej or m ,t]ms ( pay;t --,total sale ( 4#aej or m ,note3 ,9t]m$i>y (a p]son1 9 respect (a supply1 m1ns a regi/rant :o1 "u an agree;t )! p]son1 causes or facilitates ! mak+ (! supply 0! p]son4 ,prov9cial sales tax 7,,pst7 ,:5 y h 6*>ge ,,gst & ,,pst1 calculate ,,gst on ! price exclud+ ,,pst4 ,= m 9=m,n on h[ 6calculate ,,pst1 3tact yr prov9cial sales tax (fice4 ,rememb]1 9 ! "picipat+ prov9ces1 ,,hst 9cludes bo? ! f$]al & prov9cial "ps4 #fa ,r.d+ (f frac;nal am.ts c#ab ,r.d (f ,,gst/,,hst 6! ne>e/ c5t3 --if ! am.t is less ?an half a c5t1 r.d d[n2 or --if ! am.t is equal 6or m ?an "o- half c5t1 r.d up4 ,if yr cu/om] is buy+ m ?an "o item & tax applies at ! same rate on all items1 y may total ! prices ( all taxa# gds & s]vices1 calculate ! ,,gst/,,hst paya#1 & !n r.d (f ! am.t4 ,e>ly-pay;t 4c.ts & late-pay;t sur*>ges ,if y (f] an e>ly-pay;t 4c.t on cr$it sales1 y h 6*>ge ,,gst/,,hst on ! full 9voice am.t ev5 if yr cu/om] takes ! 4c.t4 ,if y *>ge late-pay;t sur*>ges1 y d n *>ge ,,gst/,,hst on ! sur*>ge4 ,,gst/,,hst is paya# only on ! orig9al 9voic$ am.t4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 #fb ,collect+ ,,gst/,,hst d#ab reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 ,example ,y op]ate a busi;s 9 ,manitoba &! 9voice %[s ! price ( gds z 4#ajj plus ,,gst4 ,! cr$it t]ms (! 9voice give ! cu/om] a #b@3p 4c.t if ! cu/om] pays )9 #aj "ds4 ,,gst is *>g$ on 4#ajj1 ev5 if yr cu/om] takes ! 4c.t4 ,if y *>ge 4#e = late pay;t ( gds 9voic$ at 4#ajj1 ,,gst does n apply 6! late *>ge4 ,e>ly pay;t 4c.t3 ,cu/om] pays 4#ajd 74#ajj plus 4#f ,,gst m9us 4#b 4c.t equals 4#ajd7 ,late pay;t *>ge3 ,cu/om] pays 4#aaa #fc ,collect+ ,,gst/,,hst e#ab 74#ajj plus 4#f ,,gst plus 4#e late *>ge equals 4#aaa7 ,:5 y 9voice an am.t t is alr net (! e>ly pay;t 4c.t1 *>ge ,,gst/,,hst on ! 9voic$ am.t4 ,example ,y s5d a cu/om] an 9voice ) 9/ruc;ns 6pay 4#ajj plus tax if pay;t is made 0,m>* #bc1 or 6pay 4#aaj plus tax if pay;t is made af ,m>* #bc4 ,y *>ge ,,gst/,,hst on ! reduc$ 9voic$ am.t ( 4#ajj1 ev5 if ! cu/om] makes ! pay;t af ! ,m>* #bc due date4 ,volume 4c.ts ,:5 y (f] volume 4c.ts 6reduce ! sale price1 y c reduce ! ,,gst/,,hst paya#4 ,if y (f] yr cu/om]s volume 4c.ts--t is1 y reduce ! price if !y buy a c]ta9 quant;y ( gds--! am.t ( #fd ,collect+ ,,gst/,,hst #ac ,,gst/,,hst y *>ge dep5ds on :e!r y (f] ! 4c.t at ! "t y make ! sale or af y make ! sale4 ,at ! "t ( sale ,if y (f] a 4c.t at ! "t ( sale1 y collect ,,gst/,,hst on ! net am.t--! sale price less ! 4c.t4 ,! foll[+ sample 9voice %[s h[ 6tr1t a volume 4c.t at ! "t ( sale4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 #fe ,dodd ,-pany a#ac #abc ,,abc ,/reet ,$monton ;,,ab ,t#j;,k #b;,b#b ,sold ,to3 ,fl9t ,-pany ,date3 ,octob] #f1 #bjjf ,busi;s ,numb]3 #abcdefghi ,descrip;n """"""" ,am.t """"" ,net am.t #aj ta#s at 4#aej.jj ea4 "" 4#a1ejj.jj ,volume 4c.t 7#aj@3p7 """""""" 7#aej.jj7 4#a1cej.jj #dj *airs at 4#ej.jj ea4 """ 4#b1jjj.jj ,volume 4c.t 7#aj@3p7 """""""" 7#bjj.jj7 4#a1hjj.jj ,lamp """""""""""""" 4#ge.jj """ 4#ge.jj ,subtotal """"""""""""""""""" 4#c1bbe.jj ,,gst 74#c1bbe "ts #f@3p7 """"" 4#aic.ej ,total """""""""""""""""""""" 4#c1dah.ej ,t]ms ( pay;t3 ,net #cj "ds #ff ,af ! sale b#ac ,"s busi;ses give volume 4c.ts af !y make ! sale & collect or *>ge ,,gst/,,hst4 ,! cu/om] usu,y e>ns ? type ( volume 4c.t ov] a p]iod ( "t 7e4g41 ov] a ye>7 & n on a sale-by-sale basis4 ,9 ? case1 y h 6*oose :e!r or n 6cr$it ! ,,gst/,,hst relat$ 6! am.t (! 4c.t4 ,if y *oose 6adju/1 refund1 or cr$it ,,gst/,,hst =! volume 4c.t am.t &! cu/om] is a regi/rant1 y h 6issue a cr$it note 6! cu/om] 6expla9 ! adju/;t1 : is ! 4c.t &! relat$ am.t ( ,,gst/,,hst4 ,alt]natively1 ! cu/om] c issue a debit note 6y 69dicate ! adju/;t4 ,tr1t cr$it or debit notes = ? purpose ! same way z y tr1t cr$it or debit notes = return$ gds 7see page #dj74 ,if y *>ge or collect ,,gst/,,hst on a sale & lat] (f] a price reduc;n or volume 4c.t1 y c deduct ! am.t ( ,,gst/,,hst y adju/1 refund1 or cr$it 6! cu/om] :5 y calculate yr net tax #fg ,collect+ ,,gst/,,hst c#ac on yr ,,gst/,,hst return4 ,y c make ? adju/;t only if y 9clud$ ! ,,gst/,,hst *>g$ 9 yr net tax calcul,n =a previ\s report+ p]iod4 ,yr cu/om] w h 6repay any rebate claim$ or add ! am.t ( ,,gst/,,hst adju/;t 6his or h] net tax if an ,,itc or rebate 0 claim$ =! am.t4 ,if y *oose n 6adju/ ! am.t ( ,,gst/,,hst y *>g$1 y d n h 6adju/ yr net tax calcul,n4 ,? is "s"ts d"o :5 ! cu/om] is a ,,gst/,,hst regi/rant & has alr claim$ an ,,itc4 ,any price reduc;n y make does n 9clude a refund1 adju/;t1 or cr$it ( ,,gst/,,hst1 & y or ! cu/om] d n h 6issue a cr$it or debit note = ,,gst/,,hst purposes or make any adju/;t on yr ,,gst/,,hst return4 #fh ,9put tax cr$its d#ac ,z a regi/rant1 y recov] ! ,,gst/,,hst y pd or [e on ! pur*ases & exp5ses relat$ 6yr -m]cial activities 0claim+ an ,,itc on .l9e .#ajf ( yr ,,gst/,,hst return4 ,if y keep track (! ,,gst/,,hst y pd or [e 0a4+ a column = ,,gst/,,hst 6! pur*ases & exp5ses side ( yr records1 total ? column 6calculate yr ,,itc's = ea* report+ p]iod4 ,= example1 ,gilson ,-pany calculates t x pd ,,gst dur+ ,m>*1 & ,april z %[n 9 ! foll[+ *>t4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 ,transcrib]'s note3 7,! foll[+ is set up 9 five columns3 ,column #a3 ,date ,column #b3 ,*eque numb] ,column #c3 ,descrip;n #fi ,9put tax cr$its e#ac ,column #d3 ,am.t exclud+ ,,gst ,column #e3 ,,gst pd ,9 ! brl v].n ! columns >e 9dicat$ 0! appropriate numb]47 ,gilson ,-pany ,pur*ases & exp5ses = ,m>* #bjjf #a """""" #b #c """""""" #d """" #e ,apr4 #e #ced 9sur.e """""" 4#aej ,apr4 #g #cee wages """"" 4#a1jjj ,apr4 #aj #cef (fice """"""""""""""" supplies "" 4#bjj 4#ab ,apr4 #ah #ceg 9v5tory """ 4#b1jjj 4#abj ,apr4 #bj #ceh adv]tis+ """" 4#ejj 4#cj ,apr4 #ba #cei wages """"" 4#a1jjj ,apr4 #bg #cfj ,utilities "" 4#bjj 4#ab ,apr4 #ca #cfa r5t """"""" 4#a1ejj 4#ij ,total """"""""""""""""""" 4#f1eej 4#bfd ,if y use d\#-5try a3.t+1 y c keep track ( yr ,,itc's 0cr1t+ an a3.t #gj ,9put tax cr$its f#ac call$ 89put tax cr$its0 or 8,,gst/,,hst pd40 ,y wd debit ? a3.t )! am.t ( ,,gst/,,hst y pd or [e on yr pur*ases & exp5ses4 ,y c claim ,,itc's only 6! ext5t t yr pur*ases & exp5ses >e = 3sump;n1 use1 or supply 9 yr -m]cial activities4 ,"! >e "s pur*ases & exp5ses = : y ._c claim an ,,itc s* z3 --c]ta9 capital prop]ty 7= m 9=m,n1 see 8,claim+ ,,itc's = capital prop]ty0 on page #af72 --taxa# gds & s]vices b"\ or import$ 6provide exempt gds & s]vices2 -------------------------------------#ad --memb]%ip fees or dues 6any club ^: ma9 purpose is 6provide recre,n1 d9+1 or sport+ facilities 79clud+ fit;s clubs1 golf clubs1 & hunt+ & fi%+ clubs71 un.s y acquire ! memb]%ips 6resell 9 ! c\rse ( yr busi;s2 & #ga ,9put tax cr$its a#ad --gds or s]vices y b"\ or import$ = yr p]sonal 3sump;n1 use1 or 5joy;t4 ,6claim an ,,itc1 ! exp5ses or pur*ases m/ 2 r1sona# 9 qual;y1 nature1 & co/ 9 rel,n 6! nature ( yr busi;s4 ,al1 an ,,itc m/ 2 bas$ on a r1sona# pur*ase price4 ,if y >e a new regi/rant1 y may 2 a# 6claim an ,,itc =! ,,gst/,,hst y pd or [e on gds s* z capital prop]ty & 9v5tory t y h on h& on ! "d y regi/]4 ,= m details1 see 8,new regi/rants0 on page #af4 ,claim+ yr ,,itc's ,mo/ regi/rants claim _! ,,itc's :5 !y file _! ,,gst/,,hst return =! report+ p]iod 9 : !y made _! pur*ases4 ,y may h ,,itc's t y did n claim :5 y fil$ ! return =! correspond+ report+ p]iod4 ,9 g5]al1 y c claim any unclaim$ ,,itc's 9 yr returns t meet ! #gb ,9put tax cr$its b#ad foll[+ 3di;n3 yr ,,itc's m/ 2 claim$ 9 a ,,gst/,,hst return fil$ 0! due date (! return =! la/ report+ p]iod t 5ds )9 f\r ye>s af ! 5d (! report+ p]iod 9 : ! ,,itc cd h f/ be5 claim$4 ,6support yr claim = ,,itc's1 ! 9voices or receipts y use m/ 3ta9 specific 9=m,n4 ,see ! *>t on page #ab = details on :at is requir$4 ,example ,y >e a qu>t]ly fil] & y buy (fice furniture 9 ! report+ p]iod ,octob] #a1 #bjje1 6,decemb] #ca1 #bjje1 = : y c claim an ,,itc4 ,! due date (! correspond+ return is ,janu>y #ca1 #bjjf4 ,y c claim yr ,,itc's 9 any foll[+ return due 6be fil$ 2f ,janu>y #ca1 #bjaj4 ,! "t limit = claim+ ,,itc's =a report+ p]iod is reduc$ f f\r 6two ye>s =3 #gc ,9put tax cr$its c#ad --li/$ f9ancial 9/itu;ns2 & --p]sons ) annual taxa# supplies ( gds & s]vices ( m ?an 4#f million = ea* (! two prec$+ fiscal ye>s4 ,h["e1 ! two-ye> "t limit does n apply 6! foll[+ p]sons ev5 if !y fall 96! second category li/$ abv 7^! p]sons h f\r ye>s 6claim _! ,,itc's73 --*>ities &2 --p]sons ^: supplies ( gds & s]vices 7o!r ?an f9ancial s]vices7 dur+ ei (! two prec$+ fiscal ye>s >e at l1/ #ij@3p taxa# supplies4 ,"u ! two-ye> limit1 y c claim yr ,,itc's 9 any subsequ5t return t is fil$ )9 two ye>s (! 5d (! fiscal ye> t 9cludes ! return 9 : ! ,,itc cd h f/ be5 claim$4 ,example ,y >e a mon?ly fil] )a fiscal ye>-5d ( ,decemb] #ca4 ,y buy gds 9 ! report+ p]iod ,septemb] #a1 #bjjf1 6,septemb] #cj1 #bjjf1 = : y c claim an #gd ,9put tax cr$its d#ad ,,itc4 ,! fiscal ye> t 9cludes ! ,septemb] #bjjf return 5ds on ,decemb] #ca1 #bjjf4 ,y c claim ! ,,itc 9 any subsequ5t return until ,decemb] #ca1 #bjjh4 ,op]at+ exp5ses ,examples ( op]at+ exp5ses = : y may claim an ,,itc >e3 -m]cial r5t1 equip;t r5tals1 adv]tis+1 utilities1 & (fice supplies s* z po/age1 -put] disks1 pap]1 & p5s4 ,if y 9t5d 6use at l1/ #ij@3p ( an op]at+ exp5se = yr -m]cial activities1 y c claim a full ,,itc =! ,,gst/,,hst y pay on t exp5se4 ,if y 9t5d 6use at l1/ #ij@3p ( an op]at+ exp5se = an exempt activ;y1 y _c claim an ,,itc =! ,,gst/,,hst y pay on t exp5se4 ,= example1 if y hire a pav+ -pany 6pave a p>k+ lot at an a"p;t build+ t y r5t \ 7an exempt activ;y71 y #ge ,9put tax cr$its e#ad _c claim an ,,itc =! ,,gst/,,hst y pay 6! pav+ -pany4 ,excep;n ,f9ancial 9/itu;ns m/ use #ajj@3p an exp5se 9 -m]cial activities 2f !y c claim a full ,,itc4 ,b1 !y c claim a "pial ,,itc ev5 ": !y use less ?an #aj@3p an exp5se 9 -m]cial activities4 ,if y provide bo? taxa# & exempt gds & s]vices & y _c attribute at l1/ #ij@3p ( an exp5se 6a taxa# or exempt activ;y1 y c only claim ,,itc's =! "p (! exp5se y use 9 yr -m]cial activities4 ,example ,y [n a build+ 9 ,nova ,scotia ": y op]ate yr retail /ore 7a -m]cial activ;y71 & y r5t an a"p;t on ! upp] floor 6a resid5tial t5ant 7an exempt activ;y74 ,! r5t 9cludes utilities4 ,yr util;y bill = bo? -m]cial & exempt activities 9cludes 4#hj ,,hst4 #gf ,9put tax cr$its f#ad ,if y det]m9e t #gj@3p (! util;y bill relates 6! /ore & #cj@3p 6! a"p;t1 y c claim an ,,itc = #gj@3p (! ,,hst y pay on yr util;y bill3 4#hj multipli$ 0#gj@3p equals 4#ef ,! me?od y use 6det]m9e ! p]c5tage ( op]at+ exp5ses y use 9 -m]cial activities has 6be fair & r1sona# & us$ 3si/5tly "?\t ! ye>4 ,= example1 a me?od -monly us$ is ! numb] ( squ>e metres ( space us$ 9 -m]cial activities relative 6! total space (! build+4 -------------------------------------#ae ,procure;t c>ds ,procure;t c>ds1 or pur*as+ c>ds1 >e *>ge c>ds ) pre-set sp5d+ limits4 ,^! c>ds all[ yr employees 6make busi;s pur*ases m e6ici5tly ?an "? ! normal pur*ase ord] or 9voice cycle4 ,! /ate;ts & reports provid$ 0! procure;t c>d issu]s may n provide #gg ,9put tax cr$its a#ae 5 9=m,n ab yr pur*ases 6support yr claim = ,,itc's4 ,if y use procure;t c>ds 6pur*ase gds & s]vices = use 9 yr -m]cial activities1 y may qualify = an exemp;n f ? docu;t>y 9=m,n4 ,provid$ c]ta9 3di;ns >e met1 eligi# regi/rants may apply 6! ,,cra 6use ratios 6claim ,,itc's = pur*ases "u 4#a1jjj made us+ procure;t c>ds4 ,= details on ? policy1 see ,notice #aii1 ,procure;t c>ds--,docu;t>y ,require;ts = ,claim+ ,9put ,tax ,cr$its f.d on \r ,web site at _+www.cra.gc.ca/gsthst_:4 ,m1l & 5t]ta9;t exp5ses ,y c claim an ,,itc =! ,,gst/,,hst y pay on r1sona# m1l & 5t]ta9;t exp5ses t relate 6yr -m]cial activities 0us+1 9 mo/ cases1 ! same limit,n rules z ^? = 9come tax purposes4 ,:5 ! deduc;n = 9come tax purposes is limit$ 6#ej@3p (! co/ ( m1ls & 5t]ta9;t1 !n #ej@3p #gh ,9put tax cr$its b#ae (! ,,gst/,,hst y pay on ^? exp5ses qualifies = an ,,itc4 ,note ,! abv rule does n apply 6*>ities or public 9/itu;ns4 ,^! p]sons d n h 6reduce ! am.ts 0#ej@3p :5 !y >e 5titl$ 6claim an ,,itc = m1l & 5t]ta9;t exp5ses4 ,y c *oose "o (! foll[+ two ways 6calculate yr ,,itc's = m1l & 5t]ta9;t exp5ses3 --,y c claim #ajj@3p ,,itc's = ^! exp5ses "?\t yr fiscal ye>4 ,if y file mon?ly or qu>t]ly returns1 add ! #ej@3p adju/;t =! excess ,,itc's y claim$ dur+ ! ye> 6yr net tax calcul,n =! f/ report+ p]iod af ! 5d ( yr fiscal ye>4 ,if y file annu,y1 add ! #ej@3p adju/;t 6yr net tax calcul,n = t #gi ,9put tax cr$its c#ae fiscal ye>4 ,5t] ! adju/;t on .l9e .#ajd ( yr ,,gst/,,hst return4 --,y c claim #ej@3p (! actual ,,gst/,,hst y pay on ^! exp5ses dur+ ea* report+ p]iod4 ,0*oos+ ? me?od1 y d n h 6make any adju/;ts at ! 5d ( yr fiscal ye>4 ,y c claim an ,,itc =! ,,gst/,,hst y reimburse 6yr employees & "pn]s = m1l & 5t]ta9;t exp5ses !y 9curr$ 9 ,canada4 ,h["e1 ^! exp5ses >e al subject 6! #ej@3p limit4 ,employee1 "pn]1 & volunte] exp5ses ,reimburse;ts ,y c claim ,,itc's =! ,,gst/,,hst 9clud$ 9 reimburse;ts y pay 6yr employees or "pn]s = exp5ses !y 9curr$ 9 ,canada on yr 2half = yr -m]cial activities4 ,if y >e a *>;y or public 9/itu;n1 y c al claim ,,itc's =! #hj ,9put tax cr$its d#ae ,,gst/,,hst 9clud$ 9 reimburse;ts y pay 6yr volunte]s4 ,y c *oose "o (! foll[+ me?ods 6calculate yr ,,itc's3 ,me?od #a ,calculate an ,,itc =a reimburse;t y pd 2f ,july #a1 #bjjf1 z foll[s3 --if #ij@3p or m (! total am.t y reimburs$ = exp5ses 7 *>g$ ,,gst1 multiply 0#f ov] #ajf2 or --if #ij@3p or m (! total am.t y reimburs$ = exp5ses 7 *>g$ ,,hst1 multiply 0#ad ov] #aad ,calculate an ,,itc =a reimburse;t y pd on or af ,july #a1 #bjjf1 z foll[s3 --if #ij@3p or m (! total am.t y reimburs$ = exp5ses 7 *>g$ ,,gst1 multiply 0#e ov] #aje2 or --if #ij@3p or m (! total am.t y reimburs$ = exp5ses 7 *>g$ ,,hst1 multiply 0#ac ov] #aac4 #ha ,9put tax cr$its e#ae ,me?od #b ,det]m9e ! actual ,,gst or ,,hst y 9curr$ on reimburs$ exp5ses us+ ! foll[+ =mula3 ;,a multipli$ 0;,b ;,a is ! ,,gst/,,hst pd 0! employee1 "pn]1 or volunte] on ! gds or s]vices2 ;,b is ! less] (! foll[+ am.ts3 --! p]c5tage (! co/ 6! employee1 "pn]1 or volunte] t y reimburse 7reimburse;t divid$ 0co/72 & --! ext5t 6: ! employee1 "pn]1 or volunte] acquir$1 import$1 or br"\ 96a "picipat+ prov9ce ! gds or s]vices = 3sump;n or use 9 rel,n 6yr -m]cial activities4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #hb ,9put tax cr$its f#ae #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 ,example ,yr employee 9curs an exp5se ( 4#egj 74#ejj plus 4#cj ,,gst & 4#dj prov9cial sales tax7 = use #ajj@3p 9 yr -m]cial activ;y4 ,y reimburse yr employee 4#cde = ? exp5se4 ,y c claim an ,,itc equal 6! less] (! foll[+ am.ts3 ;,a multipli$ 0;,b equals 4#cj multipli$ 04#cde divid$ 04#egj equals 4#ah.af .& ;,a multipli$ 0;,b equals 4#cj multipli$ 0#ajj@3p equals 4#cj ,y c claim an ,,itc ( 4#ah.af =! reimburse;t4 ,! me?od y *oose 6calculate yr ,,itc's = reimburse;ts m/ 2 us$ 3si/5tly #hc ,9put tax cr$its g#ae "?\t yr fiscal ye>4 ,= example1 if y use me?od #a 6calculate yr ,,itc's = m1l & 5t]ta9;t exp5ses reimburs$ 6"o employee1 y h 6use ? me?od 6calculate yr ,,itc's =! same types ( reimburse;ts made 6o!r employees4 -------------------------------------#af ,all[.es ,9 g5]al1 y c claim an ,,itc equal 6! ,,gst or ,,hst "p (a r1sona# all[.e y pay 6yr employees or "pn]s1 7or volunte]s if y >e a *>;y or a public 9/itu;n71 if y meet ! foll[+ 3di;ns3 --! all[.e is us$ 6pay = exp5ses ( : #ij@3p or m >e 9curr$ 9 ,canada & >e *>g$ ,,gst/,,hst 7o!r ?an z]o- rat$72 --! all[.e is or wd 2 deducti# = 9come tax purposes2 & --! exp5ses 9curr$ 0yr employees1 "pn]s1 or volunte]s wd h be5 eligi# = ,,itc's if y _h 9curr$ !m4 #hd ,9put tax cr$its a#af ,6claim an ,,itc =! ,,hst "p (! all[.e1 at l1/ #ij@3p (! exp5ses m/ 2 9curr$ 9 "picipat+ prov9ces4 ,y claim an ,,itc =a r1sona# all[.e y pd 2f ,july #a1 #bjjf1 z foll[s3 --multiply 0#g ! am.t pd1 & divide ! result 0#ajg = ,,gst2 or --multiply 0#ae ! am.t pd1 & divide ! result 0#aae = ,,hst ,y claim an ,,itc =a r1sona# all[.e y pd on or af ,july #a1 #bjjf1 z foll[s3 --multiply 0#f & divide ! result 0#ajf = ,,gst2 or --multiply 0#ad & divide ! result 0#aad = ,,hst ,a motor-vehicle all[.e t is r1sona# = 9come tax purposes al qualifies = an ,,itc4 ,9 ord] 6claim an ,,itc =! ,,hst "p (! all[.e1 ! use (! motor vehicle m/ 2 9 ! "picipat+ prov9ces4 #he ,home (fice exp5ses b#af ,y c claim ,,itc's = yr home (fice exp5ses only if ! "w space is3 --yr pr9cipal place ( busi;s2 or --us$ #ij@3p or m 6e>n 9come f yr busi;s & us$ on a regul> & 3t9u\s basis = meet+ yr cli5ts1 cu/om]s1 or pati5ts4 ,? re/ric;n = home (fice exp5ses is simil> 6^? us$ = 9come tax purposes4 ,new regi/rants ,if y >e a new regi/rant1 y c claim an ,,itc =! ,,gst/,,hst y pd or [e on prop]ty s* z capital prop]ty1 r1l prop]ty1 & 9v5tory t y _h on h& 6use 9 yr -m]cial activities at ! "t y 2came a regi/rant4 ,we 3sid] t y b"\ ! prop]ty at t "t & pd ,,gst/,,hst equal 6! basic tax 3t5t (! prop]ty4 ,! basic tax 3t5t =mula is expla9$ 9 ! next sec;n1 8,claim+ ,,itc's = capital prop]ty40 #hf ,9put tax cr$its c#af ,y c al claim an ,,itc = any ,,gst/,,hst y prepd = r5t1 royalties1 or simil> pay;ts t relate 6! p]iod af y 2came a regi/rant4 ,y _c claim an ,,itc =! ,,gst/,,hst y pd or [e on s]vices or a3ommod,n y 3sum$1 us$1 or suppli$ dur+ a p]iod 2f y 2came a regi/rant1 ev5 if y pd t ,,gst/,,hst af y 2came a regi/rant4 ,example ,y prepd #c mon?s r5t = (fice space = use 9 yr -m]cial activities =! p]iod ,janu>y #a1 #bjjf1 6,m>* #ca1 #bjjf4 ,if y 2came a regi/rant on ,m>* #a1 #bjjf1 y c claim an ,,itc =! ,,gst/,,hst y pd on r5t =! mon? ( ,m>*4 ,y _c claim an ,,itc =! ,,gst/,,hst y pd = r5t f ,janu>y #a 6,febru>y #bh1 2c t am.t relates 6! p]iod 2f y 2came a regi/rant4 #hg ,claim+ ,,itc's = capital d#af prop]ty ,capital prop]ty = ,,gst/,,hst purposes is bas$ on ! m1n+ (! t]m = 9come tax purposes4 ,x is3 --any deprecia# prop]ty4 ,? m1ns prop]ty t is eligi# or wd 2 eligi# =a capital co/ all[.e = 9come tax purposes2 & --any prop]ty1 o!r ?an deprecia# prop]ty1 f : any ga9 or loss if y 4pos$ (! prop]ty wd 2 a capital ga9 or capital loss = 9come tax purposes4 ,capital prop]ty is prop]ty y buy = 9ve/;t purposes or 6e>n 9come4 ,x may 9clude r1l prop]ty s* z l& or a build+1 or p]sonal prop]ty s* z equip;t or ma*9]y t y use 9 yr busi;s4 ,o!r examples ( capital p]sonal prop]ty 9clude3 --photocopi]s1 -put]s1 & ca% regi/]s2 #hh ,9put tax cr$its e#af --furniture & appli.es us$ 6furni% places s* z (fices1 lo2ies1 & hotel rooms2 & --free-/&+ refrig]ators1 ov5s1 & o!r l>ge appli.es 7built-in appli.es >e fixtures t >e usu,y 3sid]$ 6be "p (! r1l prop]ty74 ,capital prop]ty = ,,gst/,,hst purposes does n 9clude prop]ty describ$ = 9come tax purposes 9 class #ab 7s* z *9aw>e1 cutl]y1 or o!r ta#w>e co/+ less ?an 4#bjj71 class #ad 7c]ta9 pat5ts1 fran*ises1 3ces.ns1 or lic;es =a limit$ p]iod71 or class #dd 7a pat5t or a "r 6use pat5t$ 9=m,n =a limit$ or unlimit$ p]iod74 ,y c claim ,,itc's = ^! items bas$ on ! rules = op]at+ exp5ses expla9$ on page #ad4 #hi ,capital p]sonal prop]ty f#af ,! g5]al rules = claim+ ,,itc's = capital p]sonal prop]ty s* z -put]s1 equip;t1 & (fice furniture >e z foll[s3 --,if y use ! capital p]sonal prop]ty prim>ily 7m ?an #ej@3p7 9 yr -m]cial activities1 y c claim a full ,,itc4 --,if y use ! capital p]sonal prop]ty #ej@3p or less 9 yr -m]cial activities1 y _c claim an ,,itc4 -------------------------------------#ag ,example ,y buy a -put] = 4#b1jjj plus ,,gst/,,hst4 ,y w use ! -put] #fj@3p 9 yr -m]cial activities & #dj@3p = p]sonal use4 ,s9ce y w use ! -put] m ?an #ej@3p 9 yr -m]cial activities1 y c claim ! full am.t ( ,,gst/,,hst y pay z an ,,itc4 #ij ,9put tax cr$its a#ag ,excep;n ,f9ancial 9/itu;ns h 6claim _! ,,itc's = capital prop]ty bas$ on ! actual ext5t (! prop]ty's use 9 -m]cial activities ,pass5g] vehicles & aircraft ,pass5g] vehicles & aircraft ( corpor,ns foll[ ! abv rule4 ,h["e1 ! rule does n apply 6pass5g] vehicles & aircraft ( an 9dividual or a "pn]%ip4 ,9 ^! cases1 ! ,,itc is bas$ on ! capital co/ all[.e 7,,cca7 claim$ = 9come tax purposes4 ,if ! use 9 -m]cial activities is less ?an #aj@3p or m ?an #ij@3p1 see ! *>t on page #ah =! rules4 ,y usu,y calculate yr ,,cca = 9come tax purposes at ! 5d ( yr fiscal ye> ,once y h calculat$ yr ,,cca1 calculate yr ,,itc 0us+ "o (! foll[+ =mulas3 #ia ,9put tax cr$its b#ag ,:5 yr tax ye> 5ds 2f ,july #a1 #bjjf --,,cca multipli$ 0#g ov] #ajg = ,,gst purposes2 --,,cca multipli$ 0#ae ov] #aae = ,,hst purposes2 or --,,cca multipli$ 0#h ov] #ajh :5 y br+ a vehicle or aircraft 96a "picipat+ prov9ce4 ,:5 yr tax ye> 9cludes ,july #a1 #bjjf --,,cca multipli$ 0#f.e ov] #ajf.e = ,,gst purposes2 --,,cca multipli$ 0#ad.e ov] #aad.e = ,,hst purposes2 or --,,cca multipli$ 0#h ov] #ajh :5 y br+ a vehicle or aircraft 96a "picipat+ prov9ce4 ,:5 yr tax ye> 5ds af ,july #a1 #bjjf --,,cca multipli$ 0#f ov] #ajf = ,,gst purposes2 --,,cca multipli$ 0#ad ov] #aad = ,,hst purposes2 or --,,cca mutltipli$ 0#h ov] #ajh :5 y br+ a vehicle or aircraft 96a "picipat+ prov9ce4 #ib ,9put tax cr$its c#ag ,example ,y >e self-employ$ & use yr vehicle 9 yr -m]cial activities &= p]sonal use4 ,! use 9 -m]cial activities is #fj@3p4 ,! ,,cca t y claim$ = 9come tax purposes = yr vehicle is 4#c1jjj4 ,! ,,itc y c claim is z foll[s3 ,:5 yr tax ye> 5ds 2f ,july #a1 #bjjf --4#c1jjj multipli$ 0#g ov] #ajg equals 4#aif.bf = ,,gst purposes --4#c1jjj multipli$ 0#ae ov] #aae equals 4#cia.cj = ,,hst purposes ,:5 yr tax ye> 9cludes ,july #a1 #bjjf --4#c1jjj multipli$ 0#f.e ov] #ajf.e equals 4#ahc.aj = ,,gst purposes --4#c1jjj multipli$ 0#ad.e ov] #aad.e equals 4#cgi.ia = ,,hst purposes ,:5 yr tax ye> 5ds af ,july #a1 #bjjf --4#c1jjj multipli$ 0#f ov] #ajf equals 4#afi.ha = ,,gst purposes #ic ,9put tax cr$its d#ag --4#c1jjj multipli$ 0#ad ov] #aad equals 4#cfh.db = ,,hst purposes ,improve;t 6capital p]sonal prop]ty ,an improve;t 6capital p]sonal prop]ty m1ns any prop]ty or s]vice suppli$ or gds import$ 6improve ! capital p]sonal prop]ty1 6! ext5t t ! price pd = ^? supplies is 9clud$ 9 det]m9+ ! adju/$ co/ base (! capital p]sonal prop]ty4 ,if y h pd ,,gst/,,hst =! acquisi;n or import,n1 y c claim an ,,itc if y >e us+ ! capital p]sonal prop]ty prim>ily 9 yr -m]cial activities4 ,if ! improve;t is 6a pass5g] vehicle or aircraft1 y c add ! co/ ( improve;t 6! adju/$ co/ base (! pass5g] vehicle or aircraft4 ,y _c 9clude any am.t = improve;t 6a pass5g] vehicle t w make ! adju/$ co/ base exce$ ! capital co/ limit,n4 #id ,musical 9/ru;ts e#ag ,if y >e a regi/]$ 9dividual or memb] (a "pn]%ip & y use a musical 9/ru;t = employ;t purposes or 9 a busi;s c>ri$ on 0! "pn]%ip1 we 3sid] t use 6be 9 yr -m]cial activities1 & y c foll[ ! g5]al rules = claim+ ,,itc's = capital p]sonal prop]ty4 ,*ange-(-use rules = capital p]sonal prop]ty ,f non-comm]cial 6-m]cial use ,:5 y *ange ! prim>y use ( capital p]sonal prop]ty f non-comm]cial 6-m]cial1 we 3sid] y 6h sold ! prop]ty1 reacquir$ x1 & pd ,,gst/,,hst at t "t4 ,? m1ns y c claim an ,,itc bas$ on ! basic tax 3t5t (! prop]ty at t "t4 ,we h simplifi$ ! .basic .tax .3t5t =mula 6a3ommodate mo/ regi/rants4 ,x may n apply 6"s regi/rants s* z select$ li/$ #ie ,9put tax cr$its f#ag f9ancial 9/itu;ns4 ,call u if y ne$ m 9=m,n4 ,! basic tax 3t5t =mula is z foll[s3 7;,a m9us ;,b7 multipli$ 0;,c ;,a is ! ,,gst/,,hst paya# at la/ acquisi;n &! ,,gst/,,hst paya# on improve;ts 6! prop]ty2 ;,b is any rebate or refund 5title;t 7n 9clud+ ,,itc's72 ;,c is ! less] (3 --#a2 & --! fair m>ket value (! prop]ty at ! "t (! *ange 9 use divid$ 0! co/ at ! la/ acquisi;n (! prop]ty & improve;ts 6! prop]ty4 -------------------------------------#ah ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example we >e us+ ! reduc$ ,,gst rate ( #f@3p4 #if ,9put tax cr$its a#ah ,example ,y op]ate s"eal -m]cial & resid5tial r5tal build+s 9 ,ont>io4 ,y pay ,,gst on ! pur*ase (a tractor = use prim>ily =! resid5tial build+s 7non-comm]cial activ;y74 ,y _c claim an ,,itc = ? pur*ase & y >e n 5titl$ 6any refunds or rebates4 ,co/ ( tractor """""""""""""""" 4#aj1jjj ,,gst paya# 74#aj1jjj multipli$ 0#f@3p7 """"""""""""""""""""""""""""""""" 4#fjj ,lat]1 y *ange ! prim>y use (! tractor 6! -m]cial build+s 7-m]cial activ;y74 ,y c n[ claim an ,,itc bas$ on ! basic tax 3t5t (! tractor :5 ! prim>y use *ang$4 ,if ! fair m>ket value (! tractor 0 4#g1jjj :5 y *ang$ ! use1 y c claim an ,,itc bas$ on ! basic tax 3t5t =mula4 #ig ,9put tax cr$its b#ah ,basic tax 3t5t equals 7;,a m9us ;,b7 multipli$ 0;,c equals 74#fjj m9us 4#j7 multipli$ 04#g1jjj divid$ 04#aj1jjj equals 4#dbj ,5t] ? am.t on .l9e .#ajf ( yr ,,gst/,,hst return4 ,f -m]cial 6non-comm]cial use ,if y *ange ! prim>y use f -m]cial 6non-comm]cial1 y h 6self-assess & pay ,,gst/,,hst bas$ on ! basic tax 3t5t (! capital p]sonal prop]ty4 ,example ,y >e ! op]ator describ$ 9 ! previ\s example4 ,af *ang+ ! use (! tractor 6prim>ily -m]cial activities1 y n[ *ange ! use back 6prim>ily non--m]cial activities4 ,! tractor's fair m>ket value is n[ 4#d1jjj4 ,y h 6add ,,gst bas$ on ! basic tax 3t5t (! tractor 9 yr net tax calcul,n4 #ih ,9put tax cr$its c#ah ,us+ ! .basic .tax .3t5t =mula1 ! am.t is3 ,basic tax 3t5t equals 7;,a m9us ;,b7 multipli$ 0;,c equals 74#dbj m9us 4#j7 multipli$ 04#d1jjj divid$ 04#g1jjj equals 4#bdj ,y add ,,gst ( 4#bdj 9 yr net tax calcul,n 2c (! *ange 9 prim>y use4 ,9clude ? am.t on .l9e .#ajc ( yr ,,gst/,,hst return4 ,sale ( capital p]sonal prop]ty ,if y sell capital p]sonal prop]ty t 0 us$ m ?an #ej@3p 9 yr -m]cial activities1 y h 6*>ge ,,gst/,,hst on ! sale4 ,h["e1 y d n *>ge ,,gst/,,hst on ! sale if ! prop]ty 0 us$ #ej@3p or less 9 yr -m]cial activities4 #ii ,9put tax cr$its d#ah ,! *>t 2l is a qk ref];e 6! rules = claim+ ,,itc's on capital p]sonal prop]ty4 ,transcrib]'s note3 7,! foll[+ is set up 9 six columns3 ,column #a3 ,p]c5tage ( use 9 -m]cial activities ,column #b3 ,corpor,ns ,column #c3 ,"pn]%ips ,column #d3 ,9dividuals ,column #e3 ,public s]vice bodies ,column #f3 ,f9ancial 9/itu;ns7 ,,itc's = acquisi;n ( capital p]sonal prop]ty ,p]sonal prop]ty ,p]c5tage ( use 9 -m]cial activities3 less ?an or equal 6#ej@3p ,corpor,ns3 ,n"o ,"pn]%ips3 ,n"o ,9dividuals3 ,n"o #ajj ,9put tax cr$its e#ah ,public s]vice bodies3 ,n"o ,f9ancial 9/itu;ns3 p]c5tage ( use ,p]c5tage ( use 9 -m]cial activities3 grt] ?an #ej@3p ,corpor,ns3 #ajj@3p ,"pn]%ips3 #ajj@3p ,9dividuals3 #ajj@3p ,public s]vice bodies3 #ajj@3p ,f9ancial 9/itu;ns3 p]c5tage ( use ,pass5g] vehicles 7#a7 & aircraft ,p]c5tage ( use 9 -m]cial activities3 less ?an or equal 6#aj@3p ,corpor,ns3 ,n"o ,"pn]%ips3 ,n"o ,9dividuals3 ,n"o ,public s]vice bodies3 ,n"o ,f9ancial 9/itu;ns3 p]c5tage ( use ,p]c5tage ( use 9 -m]cial activities3 grt] ?an #aj@3p 6#ej@3p ,corpor,ns3 ,n"o ,"pn]%ips3 ,,cca 7#b7 ,9dividuals3 ,,cca 7#b7 #aja ,9put tax cr$its f#ah ,public s]vice bodies3 ,n"o ,f9ancial 9/itu;ns3 p]c5tage ( use ,p]c5tage ( use 9 -m]cial activities3 grt] ?an #ej@3p 6less ?an #ij@3p ,corpor,ns3 #ajj@3p ,"pn]%ips3 ,,cca 7#b7 ,9dividuals3 ,,cca 7#b7 ,public s]vice bodies3 #ajj@3p ,f9ancial 9/itu;ns3 p]c5tage ( use ,p]c5tage ( use 9 -m]cial activities3 grt] ?an or equal #ij@3p ,corpor,ns3 #ajj@3p ,"pn]%ips3 #ajj@3p ,9dividuals3 #ajj@3p ,public s]vice bodies3 #ajj@3p ,f9ancial 9/itu;ns3 p]c5tage ( use #a ,! por;n (! co/ ( pass5g] vehicles eligi# = an ,,itc is limit$ 6! capital co/ limit,n1 : is 4#cj1jjj = #bjja1 #bjjb1 #bjjc1 #bjjd & #bjje 7! am.t #ajb ,9put tax cr$its g#ah does n 9clude f$]al or prov9cial sales taxes74 #b ,,cca ref]s 6! capital co/ all[.e = 9come tax purposes4 ,y det]m9e yr ,,itc annu,y us+ ! =mulas3 ..,= tax,n ye>s 5d+ 2f ,july #a1 .#bjjf ,,cca multipli$ 0#g ov] #ajg = ,,gst purposes1 ,,cca multipli$ 0#ae ov] #aae = ,,hst purposes1 ..,=a tax,n ye> t 9cludes ,july #a1 #bjjf ,,cca multipli$ 0#f.e ov] #ajf.e = ,,gst purposes1 ,,cca multipli$ 0#ad.e ov] #aad.e = ,,hst purposes1 ..,= tax,n ye>s 5d+ af ,july #a1 .#bjjf ,,cca multipli$ 0#f ov] #ajf = ,,gst purposes1 ,,cca multipli$ 0#ad ov] #aad = ,,hst purposes4 #ajc ,9put tax cr$its h#ah ,:5 y pay ! #h@3p prov9cial "p ( ,,hst =a vehicle or aircraft y br"\ 96a "picipat+ prov9ce = busi;s purposes1 y may claim an ,,itc 0us+ ! =mula ,,cca multipli$ 0#h ov] #ajh4 ,if y use ! vehicle or aircraft 9 bo? -m]cial & non- -m]cial activities1 only ! "p (! ,,cca attributa# 6! -m]cial activities may 2 us$ 6calculate yr ,,itc4 -------------------------------------#ai ,capital r1l prop]ty ,! rules = claim+ ,,itc's = capital r1l prop]ty1 s* z a build+1 dep5d on :e!r y >e a corpor,n1 a "pn]%ip1 an 9dividual1 a f9ancial 9/itu;n1 or a public s]vice body4 ,= m 9=m,n on r1l prop]ty1 see 8,r1l prop]ty0 on page #cf4 #ajd ,simplifi$ ,me?od = claim+ a#ai ,,itc's ,"u ! ,simplifi$ ,me?od = claim+ ,,itc's1 y d n h 6%[ ,,gst/,,hst sep>ately 9 yr records4 ,y only ne$ 6total ! am.t ( yr taxa# pur*ases = : y c claim an ,,itc4 ,h["e1 y h 6keep ! usual docu;ts 6support yr ,,itc claims = audit purposes4 ,y c use ! ,simplifi$ ,me?od if yr annual _wwide rev5ues f taxa# gds & s]vices 79clud+ ^? ( yr associates7 >e 4#ejj1jjj or less 9 yr la/ fiscal ye>4 ,yr total taxa# supplies 79clud+ ^? ( yr associates7 = all prec$+ fiscal qu>t]s (! curr5t fiscal ye> m/ al 2 4#ejj1jjj or less4 ,^! limits d n 9clude gdwill1 z]o-rat$ f9ancial s]vices1 or sales ( capital r1l prop]ty4 ,al1 y m/ h 4#b million or less 9 taxa# pur*ases made 9 ,canada 9 yr la/ fiscal ye> 6qualify 6use ? me?od4 ,! 4#b million pur*ase limit does n 9clude z]o- rat$ pur*ases1 b 9cludes pur*ases #aje ,9put tax cr$its b#ai import$ 96,canada or br"\ 96a "picipat+ prov9ce4 ,if y >e a public s]vice body1 y m/ 2 a# 6r1sonably expect t yr taxa# pur*ases 9 ! curr5t fiscal ye> w n 2 m ?an 4#b million4 ,excep;n ,li/$ f9ancial 9/itu;ns _c use ! ,simplifi$ ,me?od 6calculate ,,itc's4 ,if y qualify1 y c />t us+ ! ,simplifi$ ,me?od at ! 2g9n+ (a report+ p]iod4 ,y d n h 6file any =ms 6use x4 ,once y decide 6use ? me?od1 y h 6use x = at l1/ "o ye> if y 3t9ue 6qualify4 ,h[ does ! ,simplifi$ ,me?od "w8 ,if y make pur*ases 9 bo? "picipat+ & non-"picipat+ prov9ces1 y h 6sep>ate yr pur*ases t >e taxa# at ! ,,gst rate f ^? taxa# at ! ,,hst rate4 #ajf ,9put tax cr$its c#ai ,y c use ! ,simplifi$ ,me?od 6calculate ,,itc's only = pur*ases y use 6provide taxa# gds & s]vices4 ,if y use yr pur*ases = p]sonal use1 or 6provide bo? taxa# & exempt gds & s]vices1 only ! por;n us$ = provid+ taxa# gds & s]vices c 2 9clud$ 9 ! ,,itc calcul,n4 ,if y use a pur*ase at l1/ #ij@3p 6provide taxa# gds & s]vices1 y c 9clude ! total pur*ase price 9 yr ,,itc calcul,n4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,? propos$ *ange 6law is curr5t at ? "t4 ,6calculate ,,itc's us+ ! ,simplifi$ ,me?od1 foll[ ^! /eps3 ,/ep #a .,add up yr busi;s exp5ses = : y c claim an ,,itc4 ,:5 y make pur*ases 9 bo? "picipat+ & non-"picipat+ prov9ces1 y h 6sep>ately add up yr pur*ases t >e tax$ at #f@3p1 #ajg ,9put tax cr$its d#ai #g@3p1 #ad@3p1 & #ae@3p4 ,9clude capital p]sonal prop]ty pur*ases & improve;ts t y use m ?an #ej@3p 9 yr -m]cial activities4 ,yr totals w 9clude3 --,,gst or ,,hst2 --non-refunda# ,,pst 7only = ,,gst,'-taxa# pur*ases72 --taxes or duties on import$ gds2 --r1sona# tips2 --9t]e/ & late p5alty *>ges relat$ 6pur*ases taxa# at ,,gst or ,,hst2 & --reimburse;ts pd 6employees1 "pn]s1 & volunte]s = taxa# exp5ses4 ,d n 9clude3 --exp5ses on : y h n pd ,,gst/,,hst s* z employees' sal>ies1 9sur.e pay;ts1 9t]e/1 exempt or z]o-rat$ pur*ases1 & pur*ases f a non- regi/rant2 --pur*ases y made \tside ,canada : >e n subject 6,,gst/,,hst2 --r1l prop]ty pur*ases2 #ajh ,9put tax cr$its e#ai --refunda# or rebata# ,,pst2 --pur*ases = : y >e n 5titl$ 6claim an ,,itc s* z3 --! por;n y use = p]sonal use or 6provide exempt gds & s]vices2 --capital p]sonal prop]ty t y d n use m ?an #ej@3p 9 yr -m]cial activities2 & --! por;n (! co/ (a pass5g] vehicle t exce$s ! capital co/ limit,n = 9come tax purposes 7= m 9=m,n1 see ! *>t on page #ah72 --#ej@3p (! m1l & 5t]ta9;t exp5ses 7y may 9clude #ajj@3p (! exp5ses & make ! #ej@3p adju/;t at ! 5d ( yr fiscal ye>72 --if y >e an 9dividual or a "pn]%ip1 pass5g] vehicles or aircraft y b"\ or import$ t y w n use #ij@3p or m 9 -m]cial activities 7see ! *>t on page #ah = m 9=m,n72 & --am.ts pd or paya# 9 report+ p]iods 2f y />t$ us+ ! ,simplifi$ ,me?od 6calculate yr ,,itc's4 #aji ,9put tax cr$its f#ai ,note ,if y al use ! ,qk ,me?od ( a3.t+1 only 9clude busi;s pur*ases = : y >e 5titl$ 6claim ,,itc's s* z pur*ases ( capital equip;t4 -------------------------------------#bj ,/ep #b ,6calculate yr ,,itc's = ea* report+ p]iod1 y total yr taxa# pur*ases 9clud+ ,,gst or ,,hst1 prov9cial sales tax 7,,pst71 tips1 & p5alty & 9t]e/ *>ges on late pay;ts1 &3 --multiply 0#f & divide ! result 0#ajf = pur*ases ": y pd #f@3p ,,gst2 --multiply 0#g & divide ! result 0#ajg = ,,gst = pur*ases ": y pd #g@3p ,,gst2 --multiply 0#ad & divide ! result 0#aad = ,,hst = pur*ases ": y pd #ad@3p ,,hst2 & --multiply 0#ae & divide ! result 0#aae = ,,hst = pur*ases ": y pd #ae@3p ,,hst4 #aaj ,9put tax cr$its a#bj ,/ep #c .,add ! foll[+ am.ts1 if !y apply1 6yr ,,itc am.t calculat$ 9 /ep #b3 --,,itc's y did n claim 2f y />t$ us+ ! ,simplifi$ ,me?od1 z l;g z ! "t limit = claim+ !m has n expir$2 --,,itc's =! ,,gst/,,hst y pd or [e on r1l prop]ty pur*ases4 ,6det]m9e ! ,,itc y c claim = r1l prop]ty pur*ases1 see 8,r1l prop]ty0 on page #cf2 & --if y >e an 9dividual or a "pn]%ip1 ! ,,itc y may claim =a pass5g] vehicle or an aircraft us$ less ?an #ij@3p 9 yr -m]cial activities4 ,5t] ? total on .l9e .#ajf ( yr ,,gst/,,hst return4 ,! foll[+ example %[s y h[ 6calculate yr ,,itc = v>i\s pur*ases & exp5ses /ep 0/ep4 #aaa ,9put tax cr$its b#bj ,example 79cludes #f@3p ,,gst & #h@3p ,,pst7 ,descrip;n """"""""""""""""" ,exp5ses 99 ,r5t """"""""""""""""""""""""""" 4#a1jgj ,employees' sal>ies 9999 """"""" 4#c1jjj ,9sur.e 9999 """""""""""""""""""""" 4#ej ,capital prop]ty us$ m ?an #ej@3p 9 -m]cial activities """"""""""" 4#ege ,adv]tis+ """""""""""""""""""""""" 4#bad ,(fice supplies """""""""""""""""" 4#bcj ,9v5tory pur*ases """""""""""""" 4#a1aej ,l& 999999 """""""""""""""""""" 4#ba1djj ,total pur*ases & exp5ses """"" 4#bg1fhi 99 ,9cludes ,,gst & any non-refunda# ,,pst4 9999 ,,gst does n apply4 999999 ,does n 9clude any ,,pst4 ,/ep #a ,add all pur*ases & exp5ses 9clud+ ,,gst & ,,pst """"" 4#bg1fhi.jj #aab ,9put tax cr$its c#bj ,subtract employees' sal>ies1 9sur.e1 & l& 74#c1jjj plus 4#ej plus 4#ba1djj7 """"""""" 74#bd1dej.jj7 ,taxa# exp5ses """""""""""""" 4#c1bci.jj ,/ep #b ,multiply taxa# exp5ses 0#f ov] #ajf 74#c1bci multipli$ 0#f ov] #ajf7 """"""""""""""""""""""" 4#ahc.cd ,/ep #c ,,itc's on taxa# exp5ses """""" 4#ahc.cd ,add ,,itc on l& 74#ba1djj multipli$ 0#f ov] #ajf7 """ 4#a1baa.cb ,,itc """"""""""""""""""""""" 4#a1cid.ff #aac d#bj #aad ,calculat+ yr net tax e#bj ,y ne$ 6calculate yr busi;s's net tax = ea* ,,gst/,,hst report+ p]iod & report ? on yr ,,gst/,,hst return4 ,6d s1 calculate3 --! ,,gst/,,hst collect$ & collecti# on yr taxa# supplies made dur+ ! report+ p]iod2 & --! ,,gst/,,hst pd & paya# on yr busi;s pur*ases & exp5ses = : y c claim an ,,itc4 ,! di6];e 2t ^! two am.ts1 9clud+ any adju/;ts1 is call$ yr .net .tax4 ,x is ei yr ,,gst/,,hst remitt.e or yr ,,gst/,,hst refund4 ,if y *>g$ m ,,gst/,,hst ?an y pd or [e1 s5d u ! di6];e4 ,if y pd or [e m ,,gst/,,hst ?an y *>g$1 y c claim a refund (! di6];e4 ,= mo/ busi;ses1 ? calcul,n is /raid4 ,h["e1 6help reduce pap]"w & bookkeep+ co/s1 mo/ small busi;ses c use ! ,qk ,me?od ( a3.t+ 6calculate _! ,,gst/,,hst remitt.e4 ,see ! next page = m 9=m,n4 #aae ,,gst/,,hst *>g$ & n f#bj collect$ ,y >e lia# =! ,,gst/,,hst y *>ge on gds or s]vices on ! "d y rcv pay;t or ! "d ! pay;t is due1 :i*"e is e>li]4 ,we usu,y 3sid] pay;t 6be due on ! date y issue an 9voice or ! date 9 an agree;t1 :i*"e -es f/4 ,"!=e1 if y issue an 9voice 2f y rcv ! pay;t1 y h 69clude ! ,,gst/,,hst *>g$ on ? 9voice 9 ! report+ p]iod t 9cludes ! date (! 9voice1 ev5 if y h n yet collect$ ! tax4 ,9clude ! ,,gst/,,hst y *>g$ = bo? pd & unpd 9voices on .l9e .#ajc ( yr ,,gst/,,hst return =! report+ p]iod 9 : y issu$ ! 9voices4 ,,gst/,,hst paya# & n pd ,:5 y calculate yr ,,itc's1 y c 9clude ! ,,gst/,,hst = pur*ases & exp5ses = : y h be5 9voic$ b n yet pd4 ,? m1ns t y c get a cr$it =! ,,gst/,,hst y [e 6yr suppli]s 2f y pay ! 9voice4 #aaf ,bad debt adju/;ts g#bj ,if y alr 9clud$ ! ,,gst/,,hst on a cr$it sale on yr ,,gst/,,hst return1 y remitt$ any \t/&+ net tax1 & t sale 2came 9 :ole or 9 "p a bad debt1 -------------------------------------#ba y c recov] ! ,,gst/,,hst z a tax adju/;t on .l9e .#ajg ( yr return4 ,6d ?1 ! debt has 6be writt5 (f z a bad debt 9 yr records1 & y h 6d1l )! p]son at >m's l5g?4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,use ! foll[+ =mula 6calculate ! tax adju/;t4 ,? =mula is bas$ on ! tax t 0 paya# at ! "t (! supply4 ;,a mutlipli$ 0;,b divid$ 0;,c ;,a is ! ,,gst/,,hst paya# on ! sale2 ;,b is ! total am.t t rema9s unpd =! supply t 0 writt5 (f z a bad #aag ,calculat+ yr net tax a#ba debt1 9clud+ ,,gst/,,hst & applica# prov9cial sales taxes 7,,pst72 ;,c is ! total am.t (! sale1 9clud+ ,,gst/,,hst & applica# ,,pst4 ,! foll[+ example uses ! #g@3p rate = ,,gst4 ,example ,y rcv only a "pial pay;t ( 4#hjj t[>ds a cr$it sale ( 4#a1aej1 9clud+ 4#gj ,,gst & 4#hj ,,pst4 ,! rema9+ unpd bal.e ( 4#cej lat] proves 6be uncollecti# & y write x (f z a bad debt4 ,y c recov] ,,gst ( 4#ba.cj z a tax adju/;t on .l9e .#ajg ( yr ,,gst/,,hst return3 ,tax adju/;t equals 4#gj multipli$ 04#cej divid$ 04#a1aej equals 4#ba.cj ,y h 6make ! tax adju/;t 9 a report+ p]iod t 5ds )9 .f\r .ye>s (! due date #aah ,calculat+ yr net tax b#ba (! return =! report+ p]iod 9 : y wrote (f ! bad debt4 ,bad debt recov]$ ,if y claim$ a bad debt adju/;t on .l9e .#ajg & y lat] rcv a pay;t t[>ds t debt1 y h 69clude ! ,,gst/,,hst por;n ( t am.t z an adju/;t on .l9e .#ajd ( yr ,,gst/,,hst return =! report+ p]iod 9 : ! am.t is recov]$4 ,use ! foll[+ =mula 6calculate ? tax adju/;t3 ;,a multipli$ 0;,b divid$ 0;,c ;,a is ! am.t (! bad debt y recov]$2 ;,b is ! ,,gst/,,hst paya# =! supply 6: ! bad debt relates2 ;,c is ! total am.t (! sale1 9clud+ ,,gst/,,hst & applica# ,,pst4 ,9 ! foll[+ example1 we use ! ,,gst rate ( #g@3p4 #aai ,calculat+ yr net tax c#ba ,example ,9 #bjjc1 y made a cr$it sale ( 4#a1aej1 9clud+ 4#gj ,,gst & 4#hj ,,pst4 ,! am.t lat] prov$ 6be uncollecti# & y wrote x (f z a bad debt4 ,y recov]$ 4#gj ,,gst z a tax adju/;t on .l9e .#ajg ( yr ,,gst/,,hst return4 ,9 #bjje1 y rcv a pay;t ( 4#djj t[>ds ! debt4 ,y n[ h 69clude ,,gst 9 ! am.t ( 4#bd.ce on .l9e .#ajd3 ,tax adju/;t equal 4#djj multipli$ 04#gj divid$ 04#a1aej equals 4#bd.ce #abj ,qk ,me?od ( a3.t+ d#ba ,! ,qk ,me?od ( a3.t+ is a simple way 6calculate ! ,,gst/,,hst y h 6remit4 ,y may 2g9 6use ? me?od if yr annual _wwide taxa# supplies & ^? ( yr associates 79clud+ z]o-rat$ supplies7 >e no m ?an 4#bjj1jjj 79clud+ ,,gst/,,hst7 9 any f\r 3secutive fiscal qu>t]s ov] ! la/ five fiscal qu>t]s4 ,! 4#bjj1jjj limit does n 9clude ! foll[+3 --supplies ( f9ancial s]vices2 --sales ( r1l prop]ty2 --sales ( capital assets2 & --gdwill4 ,c]ta9 busi;ses _c use ! ,qk ,me?od1 9clud+3 --a3.tants --bookkeep]s2 --f9ancial 3sultants2 --lawy]s 7or law (fices72 --actu>ies2 --not>ies public2 --li/$ f9ancial 9/itu;ns2 #aba ,calculat+ yr net tax e#ba --audit s]vices2 & --tax return prep>,n s]vices or tax 3sultants4 ,see ! booklet ,,rc#djeh1 ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst = m 9=m,n on :o c use ! ,qk ,me?od ( a3.t+4 ,h[ does ! ,qk ,me?od "w8 ,)! ,qk ,me?od1 y *>ge & collect ,,gst or ,,hst on taxa# gds & s]vices y supply 6yr cu/om]s 9 ! usual way4 ,b1 6calculate ! net ,,gst/,,hst 6remit1 y multiply yr taxa# supplies 9clud+ ,,gst & yr taxa# supplies 9clud+ ,,hst made dur+ ! report+ p]iod 0! ,qk ,me?od remitt.e rate or rates t apply 6^? supplies4 ,! remitt.e rates dep5d on :e!r y >e 9 ! s]vice1 retail1 or manufactur+ busi;s1 & on ! prov9ce 9 : yr p]man5t e/abli%;t is locat$ & ": yr s]vices >e provid$4 #abb ,calculat+ yr net tax #bb ,note ,"! >e s"eal remitt.e rates4 ,see ! booklet ,,rc#djeh1 ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst 6help y det]m9e : rate or rates apply 6yr supplies4 ,! remitt.e rates >e less ?an ! ,,gst/,,hst rates t y *>ge4 ,? m1ns t y remit only a "p (! tax t y collect1 or t is collecti#4 ,if y use ? me?od1 y h 63t9ue us+ x = at l1/ a ye>4 ,"! >e o!r excep;ns z well4 ,= m 9=m,n on h[ x "ws & :at remitt.e rate7s7 6use1 see ! booklet ,,rc#djeh1 ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst4 ,9put tax cr$its 7,,itc's7 ,:5 y use ! ,qk ,me?od1 y d n ne$ 6keep track (! ,,gst/,,hst y pay or [e on yr op]at+ exp5ses 7s* z utilities1 r5t1 & teleph"o exp5ses71 m1l & 5t]ta9;t exp5ses1 & 9v5tory pur*ases4 ,! #abc ,qk me?od ( a3.t+ a#bb ,qk ,me?od remitt.e rates take 96a3.t ! ,,gst/,,hst y pay on ^! pur*ases & exp5ses4 ,z s*1 y _c claim ,,itc's = yr op]at+ exp5ses4 ,h["e1 y / h 6keep records ( yr pur*ases & exp5ses4 ,y c claim ,,itc's = c]ta9 pur*ases s* z pur*ases ( l& & pur*ases = : y c claim a capital co/ all[.e = 9come tax purposes1 s* z -put]s1 vehicles1 o!r l>ge equip;t & ma*9]y4 ,h[ d ,i />t us+ ! ,qk ,me?od8 ,6use ! ,qk ,me?od1 see \r booklet ,,rc#djeh1 ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst4 ,! booklet 9cludes ,=m ,,gst#gd1 ,elec;n & ,revoc,n ( an ,elec;n 6,use ! ,qk ,me?od ( ,a3.t+4 ,y c -plete ,=m ,,gst#gd & s5d x 6u1 or call u 6elect 6/>t us+ ! ,qk ,me?od4 ,see ,app5dix #c = 9/ruc;ns on h[ 6-plete yr ,,gst/,,hst return :5 y use ! ,qk ,me?od4 #abd ,qk me?od ( a3.t+ b#bb ,if y >e an annual fil]1 y h 6file ! elec;n )9 ?ree mon?s (! 2g9n+ (! fiscal ye> 9 : y want 6use ! ,qk ,me?od4 ,if y >e a mon?ly or qu>t]ly fil]1 y h 6file ! elec;n 0! due date (! return =! report+ p]iod 9 : y want 6/>t us+ ! ,qk ,me?od4 ,di6]5t simplifi$ a3.t+ me?ods >e availa# = *>ities1 qualify+ non-pr(it organiz,ns1 & o!r public s]vice bodies4 ,= 9=m,n on ^! simplifi$ a3.t+ me?ods1 see ! foll[+ guides3 --,,rc#dbdg1 ,! ,special ,qk ,me?od ( ,a3.t+ = ,public ,s]vice ,bodies2 --,,rc#djhb1 ,,gst/,,hst ,9=m,n = ,*>ities2 --,,rc#djha1 ,,gst/,,hst ,9=m,n = ,non--,pr(it ,organiz,ns2 & --,,rc#djdi1 ,,gst/,,hst ,9=m,n = ,municipalities4 #abe c#bb #abf ,fil+ yr ,,gst/,,hst d#bb returns ,af y calculate ! total ,,gst/,,hst collect$ or *>g$ on yr supplies ( taxa# gds & s]vices & yr ,,itc's dur+ yr report+ p]iod1 y >e r1dy 6file yr ,,gst/,,hst return & ei make yr ,,gst/,,hst remitt.e or claim a refund4 ,! p]sonaliz$ ,,gst/,,hst return = regi/rants 7,=m ,,gst#cd7 9cludes prepr9t$ 9=m,n ab yr a3.t4 ,! non-p]sonaliz$ ,,gst/,,hst return 7,=m ,,gst#fb7 is ! same z ! p]sonaliz$ return except t y h 65t] yr p]sonal data on ! =m4 ,use ? return if y >e n regi/]$ = ,,gst/,,hst1 or if y h misplac$ yr p]sonaliz$ return4 ,we h 9clud$ a sample ( ,=m ,,gst#cd at ! 5d ( ? guide4 ,see ,app5dix #c = 9/ruc;ns on h[ 6-plete yr return4 ,if y d n rcv a p]sonaliz$ return )9 #ae "w+ "ds (! 5d ( yr report+ p]iod1 or if y lose t return1 call u 6get ,=m ,,gst#fb1 ,gds & ,s]vices #abg ,fil+ yr returns e#bb ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,return 7,non-p]sonaliz$74 ,y / h 6file yr return 0! due date ev5 if y d n rcv yr p]sonaliz$ return on "t4 ,note ,if y >e a non-resid5t1 y h 6-plete yr ,,gst/,,hst return 9 ,canadian-doll> am.ts & remit any am.ts [+ 9 ,canadian funds4 ,fil+ due dates ,if yr report+ p]iod is mon?ly or qu>t]ly1 y h 6file yr ,,gst/,,hst return & remit any am.t [+ no lat] ?an "o mon? af ! 5d ( yr report+ p]iod4 ,if yr report+ p]iod is annual1 y usu,y h 6file yr return & remit any am.t [+ no lat] ?an ?ree mon?s af ! 5d (! fiscal ye>4 ,if y h 6pay qu>t]ly 9/al;ts1 !y >e due no lat] ?an "o mon? #abh ,fil+ yr returns f#bb af ! la/ "d ( ea* fiscal qu>t]4 ,see ! next sec;n = m 9=m,n on 9/al;t pay;ts4 ,if y >e an 9dividual ) busi;s 9come = 9come tax purposes :o is al an annual fil] )a ,decemb] #ca fiscal ye>-5d1 y h 6file yr return 0,june #ae4 ,h["e1 any ,,gst/,,hst remitt.e is due on ,april #cj & m/ 2 remitt$ 0t date 6avoid p5alties & 9t]e/4 ,note ,if y claim a refund on a return b h n fil$ all yr previ\s returns or h n remitt$ all ! ,,gst/,,hst f previ\s report+ p]iods1 y w n rcv a refund4 ,we w use yr refund 6(fset ! am.ts y [e u4 -------------------------------------#bc ,9/al;t pay;ts ,if y >e an annual fil]1 y may h 6pay qu>t]ly 9/al;ts4 ,^! 9/al;t pay;ts >e usu,y calculat$ on yr previ\s ye>'s net tax4 #abi ,d y h 6make 9/al;t a#bc pay;ts8 ,if y >e an annual fil] & yr net tax 9 a fiscal ye> is 4#a1ejj or m1 y m/ make equal qu>t]ly 9/al;t pay;ts 9 ! foll[+ fiscal ye>4 ,usu,y1 ! am.t ( ea* pay;t w 2 "o-qu>t] ( yr previ\s ye>'s net tax4 ,h["e1 y may al base yr equal qu>t]ly 9/al;t pay;ts on an e/imate ( yr curr5t ye>'s net tax if y expect t ? ye>'s net tax w 2 less ?an la/ ye>'s4 ,if y *oose 6d ? & yr e/imate is less ?an ! am.t y actu,y [e at ! 5d (! ye>1 y w h 6pay p5alties & 9t]e/ on ! di6];e4 ,if y >e a .new .regi/rant1 an annual fil]1 & yr f/ ye> ( fil+ = ,,gst/,,hst is less ?an a full fiscal ye>1 y ne$ 6prorate yr net tax = yr f/ %ort fil+ ye> 6det]m9e if y w ne$ 6make qu>t]ly 9/al;t pay;ts 9 ! next fiscal ye>4 ,6prorate yr net tax1 divide ! net tax = ? f/ %ort fiscal ye> 0! numb] ( mon?s 9 t fiscal ye>4 ,? w give y an approximate mon?ly net tax4 ,6e/imate ! next #acj ,fil+ yr returns b#bc ye>'s net tax1 multiply ! mon?ly net tax 0#ab4 ,if ! e/imat$ am.t is 4#a1ejj or m1 y ne$ 6make 9/al;t pay;ts 9 ! next ye>4 ,example ,yr f/ ye> z an annual fil] 2gan on ,may #a1 & 5d$ on ,decemb] #ca1 #bjje4 ,yr net tax = ^? ei ,s9ce yr e/imat$ annual net tax exce$s 4#a1ejj1 y h 6make equal qu>t]ly 9/al;t pay;ts 9 ! #bjjf fiscal #aca ,fil+ yr returns c#bc ye>4 ,e/imate ! am.t ( ea* 9/al;t pay;t z foll[s3 4#a1hjj divid$ 0#d equals 4#dej ,if yr net tax =! curr5t or previ\s ye> is less ?an 4#a1ejj1 y d n h 6make qu>t]ly 9/al;t pay;ts 9 ! curr5t ye>4 ,9 ? case1 y h 6file yr ,,gst/,,hst return & s5d u ! ,,gst/,,hst [+ once a ye>4 ,note ,busi;ses ) bran*es or divi.ns t file sep>ate returns %d note t ? 4#a1ejj limit applies 6! total net tax =! :ole busi;s1 9clud+ all bran*es & divi.ns4 ,9/al;t due dates ,9/al;t pay;ts >e due )9 "o mon? af ! 5d ( ea* ( yr fiscal qu>t]s4 #acb ,fil+ yr returns d#bc ,example ,y h a ,decemb] #ca fiscal ye>-5d4 ,yr 9/al;t due dates >e z foll[s3 ,fiscal qu>t]3 ,9/al;t due date ,janu>y #a--,m>* #ca3 ,april #cj ,april #a--,june #cj3 ,july #ca ,july #a--,septemb]3 #cj ,octob] #ca ,octob] #a--,decemb] #ca3 ,janu>y #ca ,= m 9=m,n on :5 9/al;ts >e due1 call u4 ,use ,=m ,,gst#eh1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,remitt.e1 6make yr qu>t]ly 9/al;t pay;ts4 ,we w s5d y ? =m 2f ea* 9/al;t due date4 ,if y d n rcv yr remitt.e =m on "t1 call u & ask = ,=m ,,gst#dbf1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,remitt.e 7,non- p]sonaliz$74 ,y / h 6make yr pay;t 0! due date ev5 if y d n rcv yr remitt.e =m on "t4 #acc ,fil+ yr returns e#bc ,! ,,gst/,,hst return y file at ! 5d (! ye> w reconcile yr 9/al;ts )! am.t ( net tax y actu,y [e4 ,9clude any remitt.e [+ 6bal.e yr 9/al;ts )! total net tax = yr report+ p]iod4 ,if y bas$ yr 9/al;ts on ! previ\s ye>'s net tax & y pd ^? 9/al;ts 9 full & on "t1 y w n 2 *>g$ p5alty & 9t]e/ on any bal.e [+ at ! 5d (! ye>1 z l;g z ! bal.e is remitt$ 0! due date4 ,9 any o!r cases1 p5alties & 9t]e/ w 2 *>g$ on late or 9su6ici5t 9/al;ts4 ,date rcvd ,6avoid p5alty & 9t]e/ *>ges1 we h 6rcv yr remitt.e 0! return's due date4 ,we .d .n 3sid] t y h remitt$ ! net tax y [e until we or a "picipat+ f9ancial 9/itu;n actu,y rcv yr remitt.e4 ,we d n 3sid] a po/m>k date z ! date t we rcv yr remitt.e4 ,if yr remitt.e is submitt$ "? an ,automat$ ,tell] ,ma*9e 7,,atm7 #acd ,fil+ yr returns f#bc at a "picipat+ f9ancial 9/itu;n1 we d n 3sid] t we h rcvd yr pay;t until ! f9ancial 9/itu;n processes ! ,,atm transac;n4 ,pl1se all[ su6ici5t "t 7g5],y two or ?ree "ds7 =! f9ancial 9/itu;n 6process ! pay;t & cr$it ! ,rcvr ,g5]al a3.t4 ,fil+ nil returns ,y h 6file a ,,gst/,,hst return = e report+ p]iod1 ev5 if y h no net tax 6remit & >e n expect+ a refund4 ,9 o!r ^ws1 ev5 if y h no busi;s transac;ns 9 a report+ p]iod1 y / h 6file a return4 ,o!rwise1 y may exp]i;e delays 9 gett+ refunds = lat] report+ p]iods & y c expect 6rcv a failure 6file rem9d] notice4 ,we may al *>ge a p5alty = n fil+ a ,,gst/,,hst return4 #ace ,h[ 6tempor>ily /op fil+ #bd ,,gst/,,hst returns = specific report+ p]iods ,y may 2 eligi# 6/op fil+ returns = report+ p]iods dur+ : y h ll or no ,,gst/,,hst 6report 7= example1 if y op]ate a s1sonal or "p-"t busi;s1 or if y >e a non-resid5t :o c>ries on busi;s 9 ,canada only =a %ort p]iod ( "t ea* ye>74 ,^! report+ p]iods >e call$ .designat$ .report+ .p]iods4 ,6tempor>ily /op fil+ ,,gst/,,hst returns1 s5d u a writt5 reque/4 ,once we approve yr reque/1 y w n h 6file ,,gst/,,hst returns = all designat$ report+ p]iods )9 a fiscal ye>1 z l;g z y 3t9ue 6meet ! foll[+ crit]ia3 --y expect t ! am.t ( ,,gst/,,hst y w *>ge & o!r am.ts t y m/ add 6yr net tax 9 a report+ p]iod w 2 4#a1jjj or less2 #acf ,fil+ yr returns a#bd --y h met all yr oblig,ns ) u 7,cu/oms1 9come tax1 & ,,gst/,,hst72 & --y did n revoke a design,n = report+ p]iods 9 ! curr5t fiscal ye>4 ,once approv$1 a design,n =a report+ p]iod may 2 revok$ if y no l;g] meet ! abv crit]ia4 ,if 3secutive report+ p]iods >e 6be designat$1 ! total ( all ! am.ts 6be a4$ 6yr net tax = ^? report+ p]iods m/ 2 4#a1jjj or less4 ,any am.t [+ 9 a designat$ report+ p]iod is c>ri$ =w>d 6! next report+ p]iod4 ,y _c tempor>ily /op fil+ ,,gst/,,hst returns if y >e an annual fil] or a bran* (a regi/rant1 un.s ! regi/rant z a :ole applies = designat$ report+ p]iods4 #acg ,h[ 6file yr ,,gst/,,hst b#bd return ,if y h 6make a remitt.e1 ei3 --mail yr return & remitt.e 6! a4ress %[n on yr return2 or --take yr return & remitt.e 6yr "picipat+ f9ancial 9/itu;n 9 ,canada1 un.s y >e (fsett+ an am.t [+ 0a rebate or refund4 ,if yr ,,gst/,,hst pay;t or remitt.e is 4#ej1jjj or m1 y h 6make x at yr f9ancial 9/itu;n4 ,if y >e pay+ at a f9ancial 9/itu;n & yr return requires atta*$ docu;t,n1 y w h 6s5d u ^! docu;ts sep>ately4 ,2 sure 69clude yr orig9al ,,gst/,,hst return ) yr remitt.e4 ,pr9t yr ,busi;s ,numb] on yr *eque & make x paya# 6! ,rcvr ,g5]al4 ,d n s5d ca% 9 ! mail4 ,6avoid process+ delays1 d n atta* receipts or o!r support+ docu;ts 6yr return4 ,if y >e claim+ a refund or fil+ a nil return or rebate applic,n1 mail x #ach ,fil+ yr returns c#bd 6! a4ress %[n on yr return4 ,y _c claim a refund or rebate at yr bank or f9ancial 9/itu;n4 ,,gst/,,hst electronic fil+ & remitt+ ,eligi# ,,gst/,,hst returns c 2 fil$ electronic,y us+ ,,gst/,,hst ,,telefile or ,,gst/,,hst ,,netfile4 ,returns & remitt.es c al 2 fil$ electronic,y "? a "picipat+ f9ancial 9/itu;n4 ,= m 9=m,n1 visit \r ,web site at _+www.cra.gc.ca_:1 or 3tact yr f9ancial 9/itu;n4 ,direct deposit ,we c al deposit yr refunds or rebates directly 96yr bank a3.t4 ,? c save y "t & 2 m 3v5i5t4 ,if y want 6use ? op;n1 -plete & s5d u ,=m ,,gst#dfi1 ,direct ,deposit ,reque/4 #aci ,bran*es or divi.ns fil+ d#bd sep>ate returns ,al? y h 6regi/] yr busi;s z a s+le 5t;y1 y c apply 6h yr bran*es or divi.ns file _! [n returns4 ,6d ?1 use ,=m ,,gst#aj1 ,applic,n or ,revoc,n (! ,au?oriz,n 6,file ,sep>ate ,,gst/,,hst ,returns & ,rebate ,applic,ns = ,bran*es or ,divi.ns4 ,6qualify 6file sep>ately1 yr bran*es or divi.ns h 6be sep>ately id5tifi$ ei 0_! loc,n or ! nature ( _! activities1 & sep>ate records m/ 2 kept4 ,! bran*es & divi.ns h 6keep ! same report+ p]iods z ! p>5t -pany4 ,h[ 6use a rebate or refund 6decr1se an am.t [+ on yr ,,gst/,,hst return ,y c (fset ! net tax y [e on yr ,,gst/,,hst return ) c]ta9 ,,gst/,,hst rebates 6: y >e 5titl$4 ,! applic,n =ms = ^! rebates 3ta9 a sec;n ": y #adj ,fil+ yr returns e#bd *oose 6ei s5d ! rebate applic,n 6u directly or *oose 6apply ! rebate am.t 6! net tax on yr ,,gst/,,hst return on .l9e .#aaa4 ,= m 9=m,n on ! types ( rebates t c 2 appli$ 6an am.t [+ on yr ,,gst/,,hst return1 call u at #a-hjj-iei-eebe4 ,if y file yr return & rebate applic,n tgr1 remit only ! di6];e 7if any7 2t ! am.t (! rebate &! ,,gst/,,hst y [e on yr return4 ,if ! rebate is m ?an ! am.t ( ,,gst/,,hst y [e1 we w refund y ! di6];e4 ,= example1 if y >e apply+ =a rebate (! ,,gst/,,hst y pd 9 ]ror1 & at ! same "t y [e net tax on yr return1 y c (fset ! net tax y [e 0! rebate am.t4 ,write ! am.t ( yr rebate on .l9e .#aaa ( yr return1 & 9clude yr -plet$ rebate applic,n1 ,=m ,,gst#ahi1 ,g5]al ,applic,n = ,rebate ( ,,gst/,,hst1 )! return4 ,y c al file two or m returns tgr1 (fsett+ ! net tax y [e on "o #ada ,fil+ yr returns f#bd return )a refund claim$ on ! o!r4 ,= example1 if yr busi;s has bran*es t file sep>ate returns1 y c (fset yr ,,gst/,,hst remitt.e 0! am.t ( any refund 6: any ( yr bran*es >e 5titl$4 ,6d s1 file ! returns tgr4 -------------------------------------#be ,if y >e (fsett+ a remitt.e 0! am.t (a refund or rebate1 mail all applica# ,,gst/,,hst returns & rebate applic,ns tgr 6! a4ress %[n on yr return4 ,make sure we rcv yr return1 rebate applic,n1 & any remitt.e 0! due date4 ,al? f9ancial 9/itu;ns w a3ept ,,gst/,,hst remitt.es al;g ) returns1 y _c (fset am.ts [+ at yr f9ancial 9/itu;n4 #adb ,af y file a#be ,:5 c y expect yr refund8 ,we process refunds ( net tax claim$ on ,,gst/,,hst returns )! l1/ possi# delay4 ,z l;g z y h 9clud$ all nec 9=m,n & -plet$ yr return correctly1 we w pay y 9t]e/ 2g9n+ on ! "d t is #ba "ds af ! lat] (3 --! date y fil$ all yr previ\s \t/&+ returns2 & --! date yr ,,gst/,,hst return is fil$ ) u4 ,:at p5alty & 9t]e/ d we *>ge8 ,"! is a p5alty ( #f@3p p] ye> plus 9t]e/ at ! prescrib$ rate = n remitt+ ! net tax \t/&+ 0! due date4 ,we *>ge p5alty & 9t]e/ on3 --any net tax am.t y [e1 z %[n on .l9e .#aji ( yr ,,gst/,,hst return 7m9us any "pial remitt.es or #adc ,af y file b#be 9/al;t pay;ts t appe> on .l9e .#aaj ( yr return72 --late or 9su6ici5t 9/al;ts2 & --any o!r ,,gst/,,hst am.t t y m/ pay or remit 6! ,rcvr ,g5]al4 ,we adju/ ! prescrib$ 9t]e/ rate qu>t]ly 6reflect curr5t 9t]e/ rates4 ,bo? ! prescrib$ 9t]e/ &! p5alty >e -p.d$ daily4 ,we calculate p5alty & 9t]e/ 2g9n+ on ! "d af ! due date (! remitt.e or pay;t1 until ! "d we rcv ! \t/&+ am.t4 ,note ,y h 6file yr ,,gst/,,hst return on "t 7po/m>k$ 0! due date71 ev5 if y >e expect+ a refund4 ,h[ d y *ange a return8 ,if y ne$ 6make a *ange 6any return y h s5t u1 d n file ano!r return4 ,if y =got 69clude an am.t 9 yr ,,itc's1 simply add ! omitt$ am.t #add ,af y file c#be on .l9e .#ajf ( yr next ,,gst/,,hst return4 ,9 mo/ cases1 y h up 6f\r ye>s 6claim yr ,,itc's4 ,= m 9=m,n1 see 8,9put ,tax ,cr$its0 on page #ac4 ,if y ne$ 69cr1se ! am.t ( ,,gst/,,hst collect$ or collecti#1 s5d a lr 6yr tax c5tre 9dicat+ yr ,busi;s ,numb]1 ! ,,gst/,,hst report+ p]iod 6be am5d$1 &! correct$ am.ts p] l9e numb] on yr ,,gst/,,hst return4 ,make sure an au?oriz$ repres5tative signs ! lr & 9cludes ! "n & teleph"o numb] (a p]son we c 3tact if ne$$4 ,:at is volunt>y 4closure8 ,maybe y %d h fil$ a return =a previ\s report+ p]iod & did n1 or y s5t u an 9correct return4 ,if s1 y c volunt>ily file or correct t return1 & pay only ! taxes [+ 7plus 9t]e/71 )\t p5alty4 ,? m1ns t ! #f@3p p5alty is remov$ if y volunt>ily -e =w>d 6report ! ,,gst/,,hst y [e f ! pa/4 ,h["e1 ? does n #ade ,af y file d#be apply 6! curr5t p]iod return if ! return is less ?an "o ye> ov]due1 or 6any return t we h alr />t$ 6review4 ,call ! ,volunt>y ,4closures ,program (fic] 9 ! ,app1ls ,divi.n ( yr tax s]vices (fice4 ,y c 4cuss yr situ,n )\t giv+ yr "n or on a hypo!tical basis 62g9 )4 ,= m details1 see \r ,web site or get ,9=m,n ,circul> #jj-a;,r1 ,volunt>y ,4closures ,program4 ,:at %d y d if y move8 ,if y move1 let u "k yr new a4ress z soon z possi#4 ,if y use direct deposit & >e al *ang+ yr a3.t at yr f9ancial 9/itu;n1 y al ne$ 6let u "k4 ,keep+ u 9=m$ w 5sure t y keep gett+ yr ,,gst/,,hst returns & refunds on "t4 ,y c *ange yr a4ress 0call+ \r ,busi;s ,5quiries l9e at #a-hjj-iei-eebe4 #adf ,director's liabil;y e#be ,:5 a corpor,n fails 6remit tax1 ! directors may 2 lia# 6remit an am.t ( net ,,gst/,,hst [+4 ,call u if y ne$ m 9=m,n4 ,:at records %d y keep8 ,usu,y1 y h 6keep all sales & pur*ase 9voices & o!r records relat$ 6yr busi;s op],ns & ,,gst/,,hst = six ye>s f ! 5d (! ye> 6: !y relate4 ,h["e1 we may ask y 6keep ! 9voices l;g] ?an six ye>s4 ,if y want 6de/roy yr records 2f ! "t limit expires1 y h 6s5d u a writt5 reque/ & wait = \r writt5 approval 6d s4 ,z a regi/rant1 y al ne$ ! correct 9=m,n on ! 9voices y rcv f yr suppli]s 6support yr ,,itc claims4 ,regi/]$ busi;ses %d give y 9voices %[+ _! ,busi;s ,numb] & o!r requir$ 9=m,n z describ$ 9 ! *>t on page #ab4 ,we adm9i/] an audit program4 ,\r auditors may ask 6see yr records4 #adg ,af y file f#be ,dur+ an audit1 we w make sure t y h *>g$ & report$ ,,gst/,,hst :5 requir$1 & t y >e 5titl$ 6all ! ,,itc's t y claim$ on yr returns4 -------------------------------------#bf ,notice ( ,assess;t ,if we audit yr records1 y w rcv a prelim9>y /ate;t ( audit adju/;ts4 ,y h #cj "ds 6analyze & 4cuss ! adju/;ts )! auditor1 & make any repres5t,ns4 ,af t p]iod1 we w issue a ,notice ( assess;t4 ,an assess;t is valid & b9d+4 ,h["e1 if y d n agree )! assess;t1 y c file ,=m ,,gst#aei1 ,notice ( ,objec;n 7,,gst/,,hst71 no lat] ?an #ij "ds af ! date we s5t y ! ,notice ( ,assess;t4 ,o!r returns & =ms ,"! >e special tax returns = pur*as]s :o h 6pay ,,gst/,,hst 9 c]ta9 circum/.es4 ,= example1 ,=m ,,gst#fj1 ,,gst/,,hst ,return = ,acquisi;n #adh ,af y file a#bf ( ,r1l ,prop]ty is us$ = c]ta9 acquisi;ns ( r1l prop]ty4 ,= m 9=m,n on ,=m ,,gst#fj1 see 8,pur*ases0 on page #cg4 ,special =ms >e availa# = ,,gst/,,hst rebates4 ,"! >e al a v>iety ( elec;n & applic,n =ms 6-plete if y want 6adapt ! adm9i/rative require;ts ( ,,gst/,,hst 6yr "picul> busi;s op],n4 ,see ,app5dix #b =a li/ ( elec;n & applic,n =ms4 #adi b#bf #aej ,h>moniz$ sales tax c#bf 7,,hst7 ,?ree "picipat+ prov9ces--,nova ,scotia1 ,new ,brunswick1 & ,newf.dl& & ,labrador--h>moniz$ _! prov9cial sales tax ) ,,gst 6cr1te ,,hst4 ,propos$ *anges 6! ,,gst/,,hst rates came 96e6ect ,july #a1 #bjjf4 ,? propos$ *ange ( law 0 curr5t at ! "t ( pr9t+4 ..,2f ,july #a1 .#bjjf ,,hst #ae@3p 7#g@3p f$]al "p & #h@3p prov9cial "p7 ..,on or af ,july #a1 .#bjjf ,,hst #ad@3p 7#f@3p f$]al "p & #h@3p prov9cial "p7 ,,hst has ! same basic op]at+ rules z ,,gst & is appli$ at a s+e rate on ! same base ( gds & s]vices t >e taxa# "u ,,gst4 ,"!=e1 ! previ\s sec;ns on ,,gst al apply 6,,hst4 ,? sec;n cov]s specific issues relat$ 6,,hst4 #aea ,,hst regi/r,n d#bf ,if yr busi;s is regi/]$ = ,,gst1 yr busi;s is al regi/]$ = ,,hst4 ,,gst/,,hst regi/rants h 6collect & remit ,,hst on taxa# 7o!r ?an z]o-rat$7 supplies !y make 9 ! "picipat+ prov9ces4 ,a regi/rant any": 9 ,canada c claim an ,,itc =! ,,hst !y pay :5 !y buy gds & s]vices 6use 9 _! -m]cial activities4 ,note ,all ,,gst/,,hst regi/rants 3t9ue 6collect ,,gst on taxa# 7o!r ?an z]o- rat$7 supplies ( gds & s]vices t >e made 9 ,canada1 b \tside ! "picipat+ prov9ces4 ,tax on gds & s]vices made 9 "picipat+ prov9ces--,place ( supply rules ,specific rules apply 6det]m9e :e!r a supply is made 9 or \tside a "picipat+ prov9ce4 ,! foll[+ pages expla9 ! #aeb ,h>moniz$ sales tax e#bf place ( supply rules = v>i\s types ( gds & s]vices4 ,note ,"s"ts1 we ref] 6! .place .( .negoti,n 6det]m9e ! place ( supply4 ,? is ! loc,n (! suppli]'s p]man5t e/abli%;t1 ": an 9dividual 7s* z an employee1 "pn]1 (fic]1 or o!r repres5tative (! suppli]7 pr9cip,y 9volv$ 9 negotiat+ ! agree;t =! suppli] ord9>ily "ws or reports4 ,gds ,sales ,y sell gds 9 a "picipat+ prov9ce if3 --y deliv] or make ! gds availa# 6! cu/om] 9 t prov9ce2 --y %ip ! gds 6t prov9ce or transf] !m 6a -mon c>ri] t y reta9 on 2half (! cu/om] 6%ip ! gds 6t prov9ce2 or #aec ,h>moniz$ sales tax f#bf --y s5d ! gds 0c\ri] or mail 6an a4ress 9 t prov9ce4 ,example ,a bank ord]s *eques 6be deliv]$ 0! suppli] directly 6xs bran*es acr ,canada1 9clud+ ! ?ree "picipat+ prov9ces4 ,! ,,hst rate applies 6! *eques deliv]$ 6! bran*es 9 ! "picipat+ prov9ces4 ,! ,,gst rate applies 6*eques deliv]$ 6! bran*es 9 ! re/ ( ,canada4 ,r5tals & l1ses--?ree mon?s or less ,:5 y r5t or l1se gds &! cu/om] has 3t9u\s posses.n or use (! prop]ty = ..?ree mon?s or .less1 all r5t or l1se pay;ts >e made 9 a "picipat+ prov9ce :53 --y deliv] or make ! gds availa# 6! cu/om] 9 t prov9ce2 --y %ip ! gds 6t prov9ce or transf] !m 6a -mon c>ri] t y reta9 #aed ,h>moniz$ sales tax g#bf on 2half (! cu/om] 6%ip ! gds 6t prov9ce2 or --y s5d ! gds 0mail or c\ri] 6t prov9ce4 ,example ,y r5t a video cam]a 9 ,truro1 ,nova ,scotia1 6use :ile travel+ "? s"eal prov9ces4 ,! r5tal agree;t is = two weeks4 ,nova ,scotia is ! place ( supply1 & ,,hst applies on ! r5tal4 -------------------------------------#bg ,r5tals & l1ses--m ?an ?ree mon?s ,:5 y r5t or l1se gds 7o!r ?an mo/ motor vehicles7 =a p]iod ( ..m ?an ?ree .mon?s1 ! agree;t is tr1t$ z a s]ies ( sep>ate supplies = ea* p]iod 7i4e4 l1se 9t]val7 6: a "picul> pay;t is attributa#4 #aee ,h>moniz$ sales tax a#bg ,we 3sid] ea* l1se 9t]val 6be made 9 ! prov9ce ": ! gd is ord9>ily locat$ z 9dicat$ at ! 2g9n+ ( ea* l1se 9t]val4 ,example ,a n,nal l1s+ -pany l1ses a photocopi] =a f\r-ye> p]iod 6a 3sult+ firm op]at+ 9 ,new ,brunswick4 ,! photocopi] is usu,y /or$ & ma9ta9$ at ! firm's (fice 9 ,new ,brunswick4 ,dur+ ! second l1se 9t]val1 ! firm exp&s xs op],ns 6,ont>io & relocates ! photocopi] 6! firm's new (fice 9 ,ont>io4 ,9 ? case1 ! pay;t =! f/ two l1se 9t]vals is subject 6,,hst &! ?ird l1se 9t]val is subject 6,,gst4 ,note ,see 8,rules = motor vehicles0 on ? page = 9=m,n on sales1 r5tals1 or l1ses ( motor vehicles t h 6be regi/]$ 9 a "picul> prov9ce4 #aef ,s]vices b#bg ,g5],y1 :5 y provide a s]vice t is p]=m$ at l1/ #ij@3p 9 a prov9ce1 we 3sid] ! s]vice 6be provid$ 9 t prov9ce4 ,:5 y provide a s]vice "ply 9 & "ply \tside ,canada1 we 3sid] x 6be provid$ 9 ,canada4 ,= ,,hst purposes1 a s]vice is made 9 a "picipat+ prov9ce if ! por;n (! s]vice t is p]=m$ 9 ,canada is p]=m$ at l1/ #ij@3p 9 t prov9ce4 ,a special place ( supply rule applies :5 a s]vice is p]=m$ 9 two or m prov9ces & at l1/ #ij@3p (! s]vice is n p]=m$ 9 any "o prov9ce4 ,! s]vice is provid$ 9 ! prov9ce ": ! negoti,n took place1 z l;g z m ?an #aj@3p (! s]vice is p]=m$ 9 t prov9ce4 ,"!=e1 if ! place ( negoti,n is locat$ 9 a "picipat+ prov9ce1 ,,hst applies on ! s]vice4 ,example ,an a3.t+ firm 9 ,halifax1 ,nova ,scotia1 is hir$ 6audit a -pany ) xs h1dqu>t]s 9 ,halifax & (fices 9 #aeg ,h>moniz$ sales tax c#bg ,ont>io1 ,quebec1 & ,new ,brunswick4 ,! agree;t is negotiat$ ) "o (! firm's "pn]s "w+ \ (! ,halifax (fice4 ,! audit is p]=m$ #fj@3p 9 ! ,nova ,scotia (fice4 ,! rema9+ #dj@3p is ev5ly 4tribut$ 2t ! o!r ?ree prov9ces4 ,,hst applies on ? s]vice1 s9ce ! place ( negoti,n is 9 a "picipat+ prov9ce & m ?an #aj@3p (! s]vice is p]=m$ 9 t prov9ce4 ,note ,o!r rules apply 6det]m9e ! place ( supply if y >e n 9 "o (! situ,ns describ$ abv4 ,9 ? case1 call u or see ,te*nical ,9=m,n ,bullet9 ;,b-#jgh1 ,place ( ,supply ,rules ,"u ! ,,hst4 ,? bullet9 al gives ! place ( supply rules = transport,n1 po/age1 & telecommunic,n s]vices4 #aeh ,r1l prop]ty & s]vices d#bg relat$ 6r1l prop]ty ,g5],y1 a sale ( r1l prop]ty is made 9 a "picipat+ prov9ce if ! prop]ty is situat$ 5tirely 9 t prov9ce4 ,example ,! sale (a w>eh\se situat$ 9 ,goose ,bay1 ,newf.dl& & ,labrador1 is subject 6,,hst4 ,a s]vice relat$ 6r1l prop]ty is made 9 a "picipat+ prov9ce if at l1/ #ij@3p (! r1l prop]ty is situat$ 9 t prov9ce4 ,example ,a s]vice ( pa9t+ a w>eh\se 9 ,goose ,bay1 ,newf.dl& & ,labrador1 is subject 6,,hst4 ,special rules apply = r1l prop]ty situat$ "ply 9 & "ply \tside a "picipat+ prov9ce4 ,= m 9=m,n1 see ,te*nical #aei ,h>moniz$ sales tax e#bg ,9=m,n ,bullet9 ;,b-#jgh1 ,place ( ,supply ,rules ,"u ! ,,hst4 ,9tangi# p]sonal prop]ty ,9 g5]al1 a supply ( 9tangi# p]sonal prop]ty s* z fran*ise "rs is made 9 a "picipat+ prov9ce if3 --in ! case ( ,canadian "rs 7"rs t c 2 us$ 9 ,canada71 at l1/ #ij@3p (! "rs t may 2 us$ or ex]cis$ 9 ,canada c 2 us$ only 9 t prov9ce2 --": ! 9tangi# prop]ty relates 6r1l prop]ty1 at l1/ #ij@3p (! r1l prop]ty 9 ,canada is situat$ 9 t prov9ce2 --": ! 9tangi# prop]ty relates 6gds1 at l1/ #ij@3p (! gds ord9>ily locat$ 9 ,canada >e 9 t prov9ce2 or --": ! 9tangi# prop]ty relates 6s]vices1 at l1/ #ij@3p (! s]vices 6be p]=m$ 9 ,canada >e 6be p]=m$ 9 t prov9ce4 #afj ,h>moniz$ sales tax f#bg ,example ,! sale (a fran*ise 6op]ate a retail e/abli%;t & sell ! fran*is]'s product 9 ,sydney1 ,nova ,scotia1 is subject 6,,hst4 ,see ,te*nical ,9=m,n ,bullet9 ;,b-#jgh1 ,place ( ,supply ,rules ,"u ! ,,hst1 if ! 9tangi# prop]ty is = use less ?an #ij@3p 9 a "picipat+ prov9ce4 ,rules = motor vehicles ,sales ,! g5]al place ( supply rules describ$ on page #bf = sales ( gds apply 6sales ( new & us$ motor vehicles 0regi/rants4 ,"!=e1 ,,hst applies 6new or us$ vehicles sold 0regi/rants :5 ! sale is made 9 a "picipat+ prov9ce4 #afa ,h>moniz$ sales tax #bh ,if y buy a motor vehicle f a regi/rant 9 a non-"picipat+ prov9ce &! regi/rant collects ,,gst & y br+ ! vehicle 96a "picipat+ prov9ce1 y h 6pay ! #h@3p prov9cial "p ( ,,hst :5 y regi/] ! vehicle at a prov9cial lic5s+ (fice 9 a "picipat+ prov9ce4 ,simil>ly1 if y buy a motor vehicle \tside ,canada1 & y br+ ! vehicle 96a "picipat+ prov9ce1 ,,gst is collect$ at ! bord] 0! ,canadian cu/oms (fice4 ,y pay ! #h@3p prov9cial "p ( ,,hst :5 y regi/] ! vehicle 9 t prov9ce4 ,on ! o!r h&1 if y buy a motor vehicle f a non-regi/rant 9 a non-"picipat+ prov9ce &! sale is n taxa#1 & y br+ ! vehicle 96a "picipat+ prov9ce1 y h 6pay a special prov9cial levy :5 y regi/] ! vehicle 9 ! "picipat+ prov9ce4 ,! prov9ce det]m9es ! rate (! levy4 ,simil>ly1 if y buy a motor vehicle "u ^! circum/.es 9 a "picipat+ prov9ce1 y w h 6pay ! prov9cial levy :5 y regi/] ! vehicle 9 t prov9ce4 ,= m 9=m,n1 #afb ,h>moniz$ sales tax a#bh see ! pamphlet ,,rc#dajj1 ,h>moniz$ ,sales ,tax &! ,prov9cial ,motor ,vehicle ,tax4 ,note ,y _c recov] ! prov9cial levy z an ,,itc1 ev5 if ! vehicle is us$ 9 yr -m]cial activities4 ,r5tals ,! g5]al place ( supply rules describ$ on page #bf =a r5tal ( gds = ..?ree mon?s or .less al apply 6r5tals ( motor vehicles4 ,l1ses ,a l1se (a motor vehicle = ..m ?an ?ree .mon?s is tr1t$ z a s]ies ( sep>ate supplies = ea* 8l1se 9t]val0 = : a l1se pay;t is requir$4 ,a l1se (a motor vehicle requir$ 6be regi/]$ 9 a prov9ce is made 9 a "picipat+ prov9ce if1 #afc ,h>moniz$ sales tax b#bh at ! 2g9n+ (! l1se 9t]val1 ! vehicle is regi/]$ 9 t prov9ce4 ,example ,a c>-l1s+ -pany 9 ,ont>io l1ses y a c> = #bd mon?s ) mon?ly l1se pay;ts4 ,y regi/] ! vehicle 9 ,newf.dl& & ,labrador4 ,ea* (! l1se pay;ts is subject 6,,hst if ! c> /ays regi/]$ 9 ,newf.dl& & ,labrador at ! 2g9n+ ( ea* l1se 9t]val1 = example1 ea* mon?4 ,if1 9 ! mi4le (! #ah? mon?1 y move 6,ont>io1 ! six rema9+ mon?ly l1se pay;ts >e subject 6,,gst4 ,tax on gds & s]vices br"\ 96a "picipat+ prov9ce ,y may h 6self-assess ! #h@3p prov9cial "p ( ,,hst if y buy gds or s]vices 9 a non-"picipat+ prov9ce1 b y use1 3sume1 or supply !m )9 ! "picipat+ prov9ces4 ,? rule applies 9 ! foll[+ situ,ns3 #afd ,h>moniz$ sales tax c#bh --a p]son 9 a "picipat+ prov9ce buys gds 9 a non-"picipat+ prov9ce & br+s ^! gds 96! "picipat+ prov9ces2 --a resid5t 9 a "picipat+ prov9ce >ranges =a p]son 9 a non-"picipat+ prov9ce 6p]=m a s]vice 7s* z adv]tis+ or legal s]vices7 t is r5d]$ \tside ! "picipat+ prov9ce b 3sum$1 us$1 or suppli$ m ?an #ej@3p 9 ! "picipat+ prov9ces2 --a resid5t 9 a "picipat+ prov9ce acquires 9tangi# prop]ty 7s* z "rs 6op]ate a fran*ise7 9 a non- "picipat+ prov9ce t is 3sum$1 us$1 or suppli$ m ?an #ej@3p 9 ! "picipat+ prov9ces4 ,excep;n ,y d n h 6self-assess ! prov9cial "p ( ,,hst if y >e a regi/rant &! prop]ty or s]vice is 3sum$1 us$1 or suppli$ at l1/ #ij@3p 9 yr -m]cial activities4 #afe ,h>moniz$ sales tax d#bh ,? excep;n does n apply 6motor vehicles requir$ 6be regi/]$ 9 a "picipat+ prov9ce4 ,see ! previ\s sec;n1 8,rules = motor vehicles0 = m details4 ,? excep;n al does n apply 6p]sons us+ a /r1ml9$ a3.t+ me?od or 6li/$ f9ancial 9/itu;ns t h 6use ! attribu;n me?od 6det]m9e _! net tax remitt.e4 ,! foll[+ expla9s 9 m detail :5 y may h 6self-assess ! prov9cial "p ( ,,hst = pur*ases ( gds1 s]vices1 & 9tangi# prop]ty4 ,gds ,y h 6self-assess ! #h@3p prov9cial "p ( ,,hst :5 y buy taxa# 7o!r ?an z]o- rat$7 gds 9 a non-"picipat+ prov9ce & y lat] br+1 or cause "s"o else 6br+1 ! gds 96a "picipat+ prov9ce ..if y 3sume1 use1 or supply ! gds less ?an #ij@3p 9 yr -m]cial .activities4 ,if y pur*as$ ! gds 7o!r ?an a motor vehicle7 f "s"o ) :om y >e d1l+ #aff ,h>moniz$ sales tax e#bh at >m's l5g?1 y h 6remit ! #h@3p prov9cial "p ( ,,hst on ! less] (! foll[+ am.ts3 --! am.t pd or paya# =! gds2 & --! fair m>ket value (! gds :5 !y >e br"\ 96a "picipat+ prov9ce4 ,if y pur*as$ gds 7o!r ?an a motor vehicle7 f "s"o ) :om y >e n d1l+ at >m's l5g?1 y h 6remit ! #h@3p prov9cial "p ( ,,hst on ! fair m>ket value (! gds :5 !y >e br"\ 96a "picipat+ prov9ce4 ,! tax is paya# :5 ! gds >e br"\ 96a "picipat+ prov9ce4 ,5t] ? am.t on .l9e .#dje ( yr ,,gst/,,hst return4 ,y may 2 5titl$ 6claim an ,,itc =! tax y self- assess on ! gd dep5d+ on ! p]c5tage ( use 9 yr -m]cial activities4 ,= m details on claim+ ,,itc's1 see page #ac4 ,example ,y >e a regi/rant locat$ 9 ,newf.dl& & ,labrador4 ,y buy a 4#b1jjj -put] 9 ,alb]ta1 : y br+ back 6,newf.dl& & ,labrador4 ,at t mo;t1 ! fair #afg ,h>moniz$ sales tax f#bh m>ket value (! -put] is 4#b1jjj4 ,y use x #dj@3p 9 yr busi;s4 ,y h 6self- assess ! -------------------------------------#bi #h@3p prov9cial "p ( ,,hst & remit 4#afj 74#b1jjj multipli$ 0#h@3p74 ,y _c claim an ,,itc = ? tax s9ce y >e us+ ! -put] #ej@3p or less 9 yr -m]cial activities4 ,motor vehicles ,= motor vehicles t require regi/r,n "u ! laws (a "picipat+ prov9ce1 ! tax is paya# 6! ,rcvr ,g5]al1 b collect$ 0! prov9cial lic5s+ au?orities on ! e>li] (3 --! "d y regi/] ! vehicle 9 ! "picipat+ prov9ce2 or --! "d on or 2f : y h 6regi/] ! vehicle4 ,= m 9=m,n on motor vehicles1 see 8,rules = motor vehicles0 on page #bg4 #afh ,s]vices & 9tangi# prop]ty a#bi ,y h 6self-assess ! #h@3p prov9cial "p ( ,,hst if y >e a resid5t (a "picipat+ prov9ce & y acquire taxa# s]vices or 9tangi# prop]ty 7o!r ?an z]o-rat$7 9 a non-"picipat+ prov9ce t y use1 3sume1 or supply m ?an #ej@3p 9 ! "picipat+ prov9ces4 ,note ,y d n h 6self-assess ! #h@3p prov9cial "p ( ,,hst :51 z a regi/rant1 y pur*as$ ! prop]ty or s]vice 6use #ij@3p or m 9 yr -m]cial activities4 ,y al d n h 6self-assess ! #h@3p "p ( ,,hst on transport,n & telecommunic,n s]vices1 c]ta9 legal s]vices1 or ": ! s]vice is = gds t >e remov$ f ! "picipat+ prov9ce z soon z ! s]vice has be5 p]=m$4 ,! am.t ( tax 6be self-assess$ is det]m9$ 0! =mula3 #afi ,h>moniz$ sales tax b#bi ;,a multipli$ 0;,b multipli$ 0;,c ;,a is #h@3p 7! prov9cial "p ( ,,hst72 ;,b is ! value =! s]vice or prop]ty t is pd or paya# at t "t2 & ;,c is ! ext5t 7express$ z a p]c5tage7 6: y 3sume1 use1 or supply ! s]vice or prop]ty 9 a "picipat+ prov9ce4 ,! tax is paya# :5 ! pay;t =! s]vice or 9tangi# prop]ty is pd or 2comes due4 ,5t] ! am.t on .l9e .#dje ( yr ,,gst/,,hst return4 ,y c al claim an ,,itc =! tax y self-assess$ on ^! s]vices & 9tangi# prop]ty 6! ext5t t !y >e 3sum$1 us$1 or suppli$ 9 yr -m]cial activities4 ,example ,y >e a regi/rant :o lives 9 ,nova ,scotia4 ,y op]ate two retail /ores1 "o 9 ,nova ,scotia & "o 9 ,pr9ce ,$w>d ,isl& 7,p4,e4,i474 ,y buy a3.t+ s]vices f ,,fml ,a3.t+ ,ltd41 locat$ 9 ,p4,e4,i41 =a ye>ly fee ( #agj ,h>moniz$ sales tax c#bi 4#a1ejj plus ,,gst4 ,y negotiate ! agree;t 9 ,p4,e4,i4 ,?\< ! place ( supply is 9 ,p4,e4,i41 ! a3.t+ firm w p]=m #ee@3p (! s]vices at yr /ore 9 ,nova ,scotia1 #be@3p at yr /ore 9 ,p4,e4,i41 & #bj@3p = yr p]sonal records 9 ,nova ,scotia4 ,y h 6self- assess ! #h@3p prov9cial "p ( ,,hst =! s]vices us$ 9 ! "picipat+ prov9ce 7busi;s & p]sonal7 9 ! am.t ( 4#ij 7#h@3p multipli$ 04#a1ejj multipli$ 0#ge@3p74 ,9 a4i;n 6yr regul> ,,itc's1 an ,,itc 9 ! am.t ( 4#ff may al 2 claim$3 4#ij multipli$ 0#.ee divid$ 0#.ge #aga d#bi #agb ,co9-op]at$ ma*9es e#bi ,g5],y1 any gds or s]vices y sell "? v5d+ ma*9es or co9-op]at$ ma*9es >e subject 6,,gst/,,hst4 ,? 9cludes products s* z milk & fruits t >e usu,y z]o-rat$4 ,z ! price ( ^! gds & s]vices 9cludes ,,gst/,,hst1 we 3sid] y 6h collect$ ,,gst/,,hst :5 y remove ! m"oy f ! v5d+ or co9-op]at$ ma*9e4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,! foll[+ example uses ! reduc$ ,,gst rate ( #f@3p4 ,example ,y collect 4#ajj f yr co9-op]at$ ma*9e 9 ,ont>io4 ,multiply t am.t 0#f ov] #ajf 6det]m9e ! ,,gst collect$3 4#ajj mutlipli$ 0#f ov] #ajf equals 4#e.ff ,,gst #agc ,co9-op]at$ ma*9es f#bi ,h["e1 ,,gst/,,hst is equal 6z]o on a supply (a gd or s]vice made "? a co9- op]at$ ma*9e if x is design$ 6a3ept only a s+le co9 ( #be c5ts or less z ! total am.t paya# =! gd or s]vice4 ,? rule does n apply 6ma*9es t a3ept co9s ( m ?an #be c5ts 7s* z 4#a or 4#b co9s7 & ma*9es t a3ept m ?an "o co9 z ! am.t paya# =! gd or s]vice4 ,= example1 if y sell a lollipop 9 a v5d+ ma*9e = #be c5ts1 &! v5d+ ma*9e only a3epts "o #be c5ts co91 ! ,,gst/,,hst is equal 6z]o4 ,note ,! "r 6use a co9-op]at$ wa%+ ma*9e & clo!s dry] locat$ 9 a -mon >ea (a resid5tial build+ is exempt f ,,gst/,,hst4 #agd ,c\pons1 rebates1 gifts1 & g#bi promo;nal all[.es ,reimbursa# c\pons ,reimbursa# c\pons >e usu,y call$ 8manufactur]s' c\pons04 ,_! value 9cludes ,,gst/,,hst1 & !y 5title ! cu/om] 6a reduc;n (a .fix$ .doll> .am.t on ! pur*ase price ( taxa# supplies4 ,v5dors c expect 6be reimburs$ 0a ?ird "py 7e4g4 ! manufactur]7 = a3ept+ ^! c\pons f cu/om]s4 -------------------------------------#cj ,z a v5dor1 y tr1t reimbursa# c\pons ! same z ca%4 ,if ! pur*ase is subject 6tax1 y *>ge ,,gst/,,hst on ! full price (! item & !n deduct ! value (! c\pon4 ,we 3sid] y 6h collect$ a por;n (! ,,gst/,,hst equal 6! tax frac;n (! value (! c\pon4 ,= 9/.e1 a c\pon = 4#a.jj (f ! sell+ price 9cludes3 ..,2f ,july #a1 .#bjjf --#g c5ts = ,,gst 74#a multipli$ 0#g ov] #ajg72 or #age ,c\pons1 rebates1 gifts a#cj --#ac c5ts = ,,hst 74#a multipli$ 0#ae ov] #aae74 ..,on or af ,july #a1 .#bjjf --#f c5ts = ,,gst 74#a multipli$ 0#f ov] #ajf72 or --#ab c5ts = ,,hst 74#a multipli$ 0#ad ov] #aad74 ,! manufactur] reimburses y =! c\pon value ( 4#a1 : 9cludes ,,gst or ,,hst4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 ,example ,y op]ate a ph>macy 9 ,ont>io4 ,a cu/om] buys %ampoo = 4#aj & has a reimbursa# c\pon = 4#a4 ,y *>ge & remit #fj c5ts ,,gst & get 4#a reimburs$ 0! manufactur]1 : 9cludes #f c5ts ,,gst4 ,yr 9voice wd %[3 #agf ,c\pons1 rebates1 gifts b#cj ,price (! %ampoo """"""""""""" 4#aj.jj ,,gst 74#aj.jj "ts #f@3p7 """"""" #.fj ,subtotal """""""""""""""""""" 4#aj.fj ,less c\pon """""""""""""""""" 7#a.jj7 ,cu/om] pays """""""""""""""""" 4#i.fj ,z a ,,gst/,,hst regi/rant1 if y use c\pons 6make busi;s pur*ases1 y c claim an ,,itc equal 6! total ,,gst/,,hst pd on ! pur*ases less ! tax frac;n (! c\pon value4 ,y c claim an ,,itc ( #ed c5ts3 ,7#fj c5ts m9us 74#a multipli$ 0#f ov] #ajf77' ,if y >e ! manufactur]1 y c al claim an ,,itc 7o!r ?an = z]o-rat$ supplies7 =! tax frac;n (! c\pon value4 ,h["e1 ! v5dor :o a3epts ! reimbursa# c\pons f ! cu/om] _c claim any ,,itc's = ^! c\pons s9ce y reimburse ! v5dor ! tax4 #agg ,non-reimbursa# c\pons c#cj ,^! >e c\pons t y1 z ! v5dor1 issue & a3ept1 &= : no "o reimburses y4 ,!y 5title ! cu/om] 6a reduc;n on ! price = ..a fix$ doll> am.t or p]c5tage .am.t4 ,z ! issu]1 y c ei 9clude a reduc;n ( ,,gst/,,hst 9 ! face value ( ^! c\pons1 or reduce ! pur*ase price (! gd or s]vice4 ,if y *oose 69clude ,,gst/,,hst 9 ! value (! c\pons1 y tr1t !m ! same way z reimbursa# c\pons expla9$ abv4 ,? m1ns t y *>ge & remit ,,gst/,,hst on ! full price (! gd or s]vice4 ,s9ce ^! c\pons >e non-reimbursa#1 y c claim an ,,itc =! tax frac;n (! c\pon value4 ..,2f ,july #a1 .#bjjf --= ,,gst1 #g ov] #ajg (! c\pon value2 or --= ,,hst1 #ae ov] #aae (! c\pon value4 ..,on or af ,july #a1 .#bjjf --= ,,gst1 #f ov] #ajf (! c\pon value2 or #agh ,c\pons1 rebates1 gifts d#cj --= ,,hst1 #ad ov] #aad (! c\pon value4 ,if y *oose n 69clude ,,gst/,,hst 9 ! value ( yr c\pons1 deduct ! c\pon value f ! sell+ price 2f calculat+ ,,gst/,,hst4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 ,example ,a cli5t buys an item 9 yr /ore4 ,he gives y a non-reimbursa# c\pon t does n 9clude ,,gst4 ,y calculate ! tax z foll[s3 ,price (! item """"""""""""""" 4#be.jj ,less c\pon value """""""""""" 7#e.jj7 ,subtotal """""""""""""""""""" 4#bj.jj ,,gst 74#bj multipli$ 0#f@3p7 4#a.bj ,cu/om] pays """"""""""""""""" 4#ba.bj #agi ,c\pons1 rebates1 gifts e#cj ,9 ? case1 :5 y file yr ,,gst/,,hst return1 report ! ,,gst/,,hst y *>g$ on yr sale af y deduct$ ! c\pon f ! pur*ase price 74#a.bj ,,gst 9 ! abv example74 ,y _c claim any ,,itc's = c\pons y issue t d n 9clude ,,gst/,,hst4 ,o!r c\pons ,o!r c\pons 7:e!r reimbursa# or n7 t >e n = "o specific m"ot>y 4c.t may3 --(f] a di6]5t p]c5tage (f ! price ( an item 7s* z #aj@3p (f ! pur*ase ( #e or less boxes & #bj@3p (f ! pur*ase ( #f or m72 --(f] an item = no *>ge if ano!r item is pur*as$ 7s* z two-=-"o c\pons72 or --3ta9 m ?an "o m"ot>y 4c.t s* z #be c5ts (f a #gej ml s(t dr9k1 or #ej c5ts (f a #a.e litre s(t dr9k4 ,^! c\pons reduce ! sell+ price ( an item 2f ,,gst/,,hst is a4$4 ,"!=e1 #ahj ,c\pons1 rebates1 gifts f#cj deduct ! value (! c\pons f ! sell+ price 2f calculat+ ,,gst/,,hst4 ,manufactur]s' rebates ,,gst/,,hst rules = manufactur]s' rebates apply :53 --a cu/om] pur*ases taxa# gds or s]vices & !n claims a manufactur]'s rebate = t pur*ase2 --! supply ( ^? gds or s]vices 6! cu/om] is made ei directly 0! manufactur] or 0ano!r p]son s* z a retail]2 & -------------------------------------#ca --! cu/om] rcvs a rebate f ! manufactur] = pur*as+ ! gds or s]vices1 & is made aw>e 9 writ+ t ! rebate 9cludes ,,gst/,,hst4 ,"s manufactur]s 9clude a rebate applic,n )! gds or s]vices !y sell4 ,af buy+ ! item f ! retail]1 ! cu/om] -pletes ! applic,n & mails x directly 6! manufactur]4 ,s9ce ! pay;t (! #aha ,c\pons1 rebates1 gifts a#ca rebate is a sep>ate >range;t 2t ! manufactur] &! cu/om]1 ! retail] has 6remit ,,gst/,,hst collect$ on ! full sell+ price (! item )\t deduct+ ! value (! manufactur]'s rebate4 ,example ,a cu/om] buys a package ( batt]ies 9 yr h>dw>e /ore 9 ,ont>io = 4#aj plus ,,gst4 ,9side ! package is an applic,n 6-plete & mail 6! manufactur] =a 4#b rebate4 ,y collect & remit tax on 4#aj1 ! full price (! batt]ies4 ,! cu/om] -pletes & mails 9 ! rebate applic,n 6! manufactur]4 ,! manufactur] w s5d ! cu/om] a *eque = 4#b4 ,"s manufactur]s give rebates 6_! cu/om]s "? ! retail] :5 ! cu/om] buys ! gds4 ,ev5 if ! retail] applies ! rebate t[>d ! retail price (! gds1 ! retail] collects ,,gst/,,hst on ! full retail price 2f deduct+ ! rebate am.t4 #ahb ,c\pons1 rebates1 gifts b#ca ,example 72f ,july #a1 #bjjf7 ,an automobile d1l]%ip sells an automobile 6a cu/om] = 4#bj1jjj1 plus 4#a1djj ,,gst4 ,! d1l] 9=ms ! cu/om] t ! manufactur] is provid+ a 4#a1jgj rebate4 ,! cu/om] *ooses 6use ! rebate 6reduce ! pay;t =! automobile4 ,! d1l] *>ges 4#a1djj ,,gst4 ,sell+ price """""""""""""""" 4#bj1jjj ,,gst 74#bj1jjj multpli$ 0#g@3p7 """""""""""""""""""" 4#a1djj ,subtotal """"""""""""""""""" 4#ba1djj ,less rebate """"""""""""""" 74#a1jgj7 ,cu/om] pays """""""""""""""" 4#bj1ccj ,example 7on or af ,july #a1 #bjjf7 ,sell+ price """""""""""""""" 4#bj1jjj ,,gst 74#bj1jjj multipli$ 0#f@3p7 """""""""""""""""""" 4#a1bjj ,subtotal """"""""""""""""""" 4#ba1bjj #ahc ,c\pons1 rebates1 gifts c#ca ,less rebate """"""""""""""" 74#a1jgj7 ,cu/om] pays """""""""""""""" 4#bj1acj ,manufactur]s :o pay rebates may claim an ,,itc = ,,gst/,,hst equal 6! foll[+ p]c5tages (! rebate am.t 9 ! report+ p]iod 9 : !y pd ! rebate3 ..,2f ,july #a1 .#bjjf #g ov] #ajg ,,gst or #ae ov] #aae ,,hst (! rebate ..,on or af ,july #a1 .#bjjf #f ov] #ajf ,,gst or #ad ov] #aad ,,hst (! rebate ,special rules apply if ! cu/om] rcvg ! rebate is a regi/rant :o is 5titl$ 6claim an ,,itc or a ,,gst/,,hst rebate on ! pur*ase4 ,! manufactur] has ! op;n ( n 9dicat+ 9 writ+ t ! rebate 9cludes ,,gst/,,hst4 ,? m1ns t ! manufactur] w n claim an ,,itc &! cu/om] w ignore ! rebate = ,,gst/,,hst purposes4 ,o!rwise1 if ,,gst/,,hst is #ahd ,c\pons1 rebates1 gifts d#ca 9dicat$ z 9clud$ 9 ! rebate1 ! cu/om]1 if a regi/rant1 w h 6remit ! foll[+3 ..,2f ,july #a1 .#bjjf #g ov] #ajg ,,gst or #ae ov] #aae ,,hst (! rebate ..,on or af ,july #a1 .#bjjf #f ov] #ajf ,,gst or #ad ov] #aad ,,hst (! rebate ,gift c]tificates --,a gift c]tificate is g5],y a v\*]1 receipt1 or ticket3 --t has a /at$ m"ot>y value2 --t c 2 redeem$ on ! pur*ase price (a gd or s]vice f a specific suppli] 7y agree 6a3ept ! gift c]tificate z m"oy =! pur*ase72 --= : m"oy or o!r 3sid],n 9 ! am.t (! c]tificate's face value is giv5 6! issu] (! c]tificate2 & --t has no 9tr9sic value4 ,= example1 -memorative gold or silv] co9s h an 9tr9sic value4 #ahe ,c\pons1 rebates1 gifts e#ca ,y d n collect ,,gst/,,hst on ! sale (a gift c]tificate4 ,:5 a cu/om] gives y a gift c]tificate t[>ds a pur*ase1 calculate ,,gst/,,hst on ! price (! item & deduct ! am.t (! gift c]tificate z if x 7 ca%4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 ,example ,y sell a taxa# item = 4#ajj1 &! pur*as] gives y a 4#bj gift c]tificate t[>d ! pur*ase4 ,price ( item """""""""""""""""" 4#ajj ,,gst 74#ajj multipli$ 0#f@3p7 """ 4#f ,subtotal """""""""""""""""""""" 4#ajf ,less gift c]tificate """"""""" 74#bj7 ,cu/om] pays """""""""""""""""""" 4#hf #ahf ,promo;nal gifts & free f#ca samples ,y d n *>ge ,,gst/,,hst on promo;nal gifts y give yr cu/om]s or t y 4tribute z a bonus ) ano!r item = no a4i;nal *>ge4 ,y c claim an ,,itc =! ,,gst/,,hst y pay or [e on yr pur*ases 6supply ^! gifts z l;g z !y relate 6yr -m]cial activities4 ,= example1 if ! free gift is 6promote an exempt s]vice1 y w n 2 a# 6claim an ,,itc 6recov] ! ,,gst/,,hst y pd or [e on any pur*ases relat$ 6t free gift4 ,promo;nal all[.es ,promo;nal all[.es >e am.ts giv5 0a manufactur] 6a retail] :o has pur*as$ taxa# gds f t manufactur]1 exclusively = resale 9 ! c\rse -------------------------------------#cb ( xs -m]cial activities1 =! promo;n ( ^! gds4 ,! retail] does n 3sid] a promo;nal all[.e z pay;t =a supply made 6! #ahg ,c\pons1 rebates1 gifts a#cb manufactur] provid+ ! all[.e4 ,h["e1 "! may 2 tax implic,ns dep5d+ on h[ ! all[.e is pd1 cr$it$1 or all[$ z a 4c.t4 ,example ,a manufactur] sells #ab cases ( gds 6a retail] & gives ! retail] #b free cases 6promote ! gds4 ,! deduc;n appe>s on ! face (! 9voice1 &! ,,gst/,,hst applies on ! reduc$ price4 #ab cases at 4#aj """""""""""""" 4#abj ,less #b free cases """"""""""" 74#bj7 ,subtotal 2f tax """"""""""""""" 4#ajj ,retail] pays ,,gst/,,hst on """ 4#ajj ,if ! all[.e is giv5 z a 4c.t or cr$it ag/ ! price (a previ\s pur*ase = : tax has be5 *>g$ or collect$1 ! manufactur] has a *oice ( ei giv+ ! cr$it )\t adju/+ ! tax or adju/+ ! tax & issu+ a cr$it/debit note4 ,ref] to 8,return$ gds0 on page #dj4 #ahh ,c\pons1 rebates1 gifts b#cb ,if ! all[.e is giv5 z a 4c.t ag/ ! gds at ! "t ( pur*ase1 ,,gst/,,hst applies on ! reduc$ price4 ,if ! pay;t or cr$it is n a price reduc;n attributa# 6any 9voice1 x is 3sid]$ 6be a manufactur]s' rebate4 ,= m 9=m,n1 ref] to 8,manufactur]s' rebates0 on page #cj4 #ahi c#cb #aij ,deposits & 3di;nal sales d#cb ,deposits ,y d n collect ,,gst/,,hst :5 a cu/om] gives y a deposit t[>ds a taxa# pur*ase4 ,collect ,,gst/,,hst on ! deposit :5 y apply x 6! pur*ase price4 ,if ! cu/om] does n make ! pur*ase & loses ! deposit1 ! =feit$ deposit is subject 6,,gst/,,hst4 ,if ! cu/om] is a ,,gst/,,hst regi/rant1 ! cu/om] may 2 5titl$ 6claim an ,,itc =! ,,gst/,,hst pd on ! =feit$ deposit4 ,y calculate ! ,,gst/,,hst on ! =feit$ deposits z foll[s3 ,deposit is =feit$ 2f ,july #a1 #bjjf --,,gst is equal 6#g ov] #ajg (! =feit$ am.t2 & --,,hst is equal 6#ae ov] #aae (! =feit$ am.t4 ,example ,a cu/om] gives y a deposit ( 4#ej t[>ds ! pur*ase ( an item t is #aia ,deposits 3di;nal sales e#cb taxa# at #g@3p ,,gst1 b does n pay ! bal.e [+ & =feits ! deposit4 ,we 3sid] y 6h collect$ ,,gst equal 6#g ov] #ajg (! =feit$ deposit4 ,z a result1 y h 69clude ,,gst ( 4#c.bg 74#ej multipli$ 0#g ov] #ajg7 9 yr net tax calcul,n4 ,if ! cu/om] is a ,,gst/,,hst regi/rant1 t p]son may 2 5titl$ 6claim an ,,itc =! ,,gst y collect$ on ! =feit$ deposit4 ,if y >e 9 a "picipat+ prov9ce1 ,,hst collect$ is equal 64#f.eb 74#ej multipli$ 0#ae ov] #aae74 ,deposit is =feit$ on or af ,july #a1 #bjjf --,,gst is equal 6#f ov] #ajf (! =feit$ am.t2 & --,,hst is equal 6#ad ov] #aad (! =feit$ am.t4 ,example ,a cu/om] gives y a deposit ( 4#ej t[>ds ! pur*ase ( an item t is #aib ,deposits 3di;nal sales f#cb taxa# at #f@3p ,,gst1 b does n pay ! bal.e [+ & =feits ! deposit4 ,we 3sid] y 6h collect$ ,,gst equal 6#f ov] #ajf (! =feit$ deposit4 ,z a result1 y h 69clude ,,gst ( 4#b.hc 74#ej multipli$ 0#f ov] #ajf7 9 yr net tax calcul,n4 ,if ! cu/om] is a ,,gst/,,hst regi/rant1 t p]son may 2 5titl$ 6claim an ,,itc =! ,,gst y collect$ on ! =feit$ deposit4 ,if y >e 9 a "picipat+ prov9ce1 ,,hst collect$ is equal 64#f.ad 74#ej multipli$ 0#ad ov] #aad74 ,excep;n ,^! rules d n apply 6deposits = returna# 3ta9]s4 ,= m 9=m,n1 see 8,returna# b"eage 3ta9]s0 on page #ci4 ,3di;nal & 9/al;t sales ,a 3di;nal sale takes place :5 y transf] posses.n ( gds 6a cu/om]1 b [n]%ip passes only af ! sale #aic ,deposits 3di;nal sales g#cb meets c]ta9 3di;ns1 s* z full pay;t (! pur*ase price4 ,9 ? type ( sale1 ! cu/om] agrees 6make pay;ts =! gds ov] a p]iod ( "t4 ,! cu/om] takes posses.n (! gds1 b y keep title or [n]%ip (! gds until ! cu/om] has met ! specifi$ 3di;ns4 ,9 an 9/al;t sale1 ! [n]%ip passes immly b ! cu/om] pays ! pur*ase price 9 9/al;ts4 ,y transf] title or [n]%ip & posses.n (! gds at ! "t ! agree;t is 5t]$ 9to1 &! cu/om] agrees 6make pay;ts ov] a p]iod ( "t4 ,9 bo? cases1 y 9clude ! ,,gst/,,hst on ! 5tire am.t 9 yr net tax calcul,n =! report+ p]iod t 9cludes ! la/ "d (! mon? foll[+ ! mon? dur+ : y transf]r$ posses.n or [n]%ip (! gds 7:i*"e is e>li]74 ,if y issue an 9voice 2f ? "t1 ! cu/om] pays ,,gst/,,hst on ! full 9voic$ am.t & y 9clude ! tax 9 yr net tax =! report+ p]iod dur+ : y issu$ ! 9voice4 #aid ,employees & "pn]s h#cb ,employee b5efits ,y may 2 3sid]$ 6h collect$ ! ,,gst/,,hst on supplies ( non-ca% taxa# b5efits provid$ 6yr employees4 ,h["e1 y >e n 3sid]$ 6h collect$ ! ,,gst/,,hst on sal>ies1 wages1 -mis.ns1 & o!r ca% remun],n1 9clud+ gratuities1 y pay 6employees4 -------------------------------------#cc ,employ]s :o >e ,,gst/,,hst regi/rants may h 6remit ,,gst/,,hst on c]ta9 b5efits provid$ 6employees s* z ! p]sonal use ( an employ]'s automobile1 bo>d & lodg+1 9c5tives1 & gifts wor? m ?an 4#ejj4 ,if y d1 y h 6calculate ,,gst/,,hst =! taxa# b5efits at ! 5d ( ,febru>y foll[+ ! ye> 9 : y gave ! b5efit4 ,? corresponds )! d1dl9e = calculat+ employee b5efits & issu+ ,t#d slips = 9come tax purposes4 ,y h 69clude ! ,,gst/,,hst on ! b5efits 9 ! #aie ,employees & "pn]s a#cc ,,gst/,,hst return =! report+ p]iod t 9cludes ! la/ "d ( ,febru>y4 ,6f9d \ if y h 6a3.t =! ,,gst/,,hst on employee b5efits1 see ! 9come tax public,n ,t#dacj1 ,employ]s' ,guide-- ,taxa# ,b5efits4 ,employee & "pn] ,,gst/,,hst rebate ,! employee & "pn] ,,gst/,,hst rebate all[s employees 6recov] ! ,,gst/,,hst !y pd on eligi# employ;t exp5ses4 ,^! >e deduct$ f _! employ;t 9come on _! 9come tax return4 ,x al all[s "pn]s 7:o >e 9dividuals7 6recov] ! ,,gst/,,hst !y pd on exp5ses !y deduct$ f _! %>e (! "pn]%ip 9come on _! 9come tax return4 ,s* exp5ses 9clude travel1 m1ls1 profes.nal dues1 legal1 & a3.t+ fees4 ,if y d n provide a r1sona# all[.e or d n reimburse all yr employees' or "pn]s' exp5ses1 or if employees h #aif ,employees & "pn]s b#cc 69clude all[.es 9 _! 9come1 y %d tell !m ab ! employee & "pn] ,,gst/,,hst rebate4 ,employees & "pn]s c apply =! rebate 0-plet+ ,=m ,,gst#cgj1 ,employee & ,"pn] ,,gst/,,hst ,rebate ,applic,n1 & fil+ x ) _! 9come tax return )9 f\r ye>s af ! 5d (! ye> or a date agre$ 0! ,m9i/]4 ,= m 9=m,n &a copy (! =m1 see \r guide = employees ,t#djdd1 ,employ;t ,exp5ses1 & \r guide = "pn]s ,,rc#djia1 ,,gst/,,hst ,rebate = ,"pn]s4 ,excep;n ,employees (a li/$ f9ancial 9/itu;n _c claim ! employee & "pn] ,,gst/,,hst rebate4 #aig c#cc #aih ,exports & imports d#cc ,export$ gds ,gds 7o!r ?an excisa# gds s* z be] & toba3o7 t >e ord9>ily ,,gst/,,hst taxa# supplies may 2 z]o-rat$ if !y >e export$ f ,canada4 ,? m1ns t y d n *>ge ,,gst/,,hst on taxa# sales if y deliv] ! gds or make !m availa# 6a pur*as] \tside ,canada4 ,:5 ! pur*as] takes deliv]y (! gds 9 ,canada1 y d n *>ge ,,gst/,,hst if ! foll[+ 3di;ns >e met3 --! pur*as] is n a 3sum] 7a 3sum] is usu,y an 9dividual :o is buy+ ! gds = 8 or h] p]sonal use72 --! pur*as] exports ! gds z is r1sona# 9 ! circum/.e af y deliv] !m2 --! pur*as] does n buy ! gds 63sume1 use1 or supply 9 ,canada 2f export+ !m2 --af buy+ ! gds & 2f export+ !m1 ! pur*as] does n fur!r #aii ,employees & imports e#cc process1 trans=m1 or alt] ! gds 9 ,canada1 un.s x is r1sonably nec or 9cid5tal 6transport !m2 --y keep satisfactory evid;e1 = audit purposes1 t ! pur*as] has export$ ! gds2 & --if ! prop]ty 2+ export$ is electric;y1 crude oil1 natural gas1 or any gd t c 2 transport$ 0m1ns (a wire1 pipel9e or o!r 3duit1 ! pur*as] is n regi/]$ = ,,gst/,,hst purposes4 ,if ! abv 3di;ns = z]o-rat+ >e n met1 y h 6*>ge &! pur*as] has 6pay ,,gst/,,hst on taxa# supplies4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,? propos$ *ange 6law is curr5t at ? "t4 ,h["e1 a non-resid5t pur*as] c apply =a rebate 6recov] ! tax pd on qualify+ gds 7o!r ?an excisa# gds1 w9e1 & gasol9e7 export$ f ,canada4 #bjj ,employees & imports f#cc ,6qualify =! ,,gst/,,hst rebate1 ! non- resid5t pur*as] has 6export ! gds f ,canada )9 #fj "ds ( deliv]y1 z well z meet o!r 3di;ns4 ,= m 9=m,n on ! eligibil;y require;ts1 see \r guide ,,rc#djcc1 ,g5]al ,applic,n = ,,gst/,,hst ,rebates1 : 9cludes ,=m ,,gst#ahi1 ,g5]al ,applic,n = ,rebate ( ,,gst/,,hst4 ,a pur*as] 7o!r ?an a 3sum]7 :o is regi/]$ = ,,gst/,,hst purposes c apply = au?oriz,n 6issue an export c]tificate1 :1 :5 provid$ 6! suppli]1 w cause ! gds 6be z]o-rat$4 ,= m 9=m,n on export c]tificates1 ref] 6,,gst/,,hst ,memor&um #d.e.b1 ,exports--,tangi# ,p]sonal ,prop]ty4 ,export ,4tribu;n ,c5tre 7,,edcp7 ,program ,"u ! ,,edcp program1 au?oriz$ export- ori5t$1 non-manufactur+ busi;ses >e a# 6use a c]tificate 6acquire or #bja ,exports & imports g#cc import mo/ 9v5tory & "ps1 or import a cu/om]'s gds = process+1 )\t pay;t ( ,,gst/,,hst4 ,eligi# regi/rants :o want 6use ! ,,edcp c]tificate m/ apply 6u = au?oriz,n4 ,au?oriz,ns w rema9 9 e6ect = ?ree ye>s1 un.s revok$ e>li]1 & c 2 renew$4 ,= au?oriz,n 6use an ,,edcp c]tificate -plete & s5d u ,=m ,,gst#ebh1 ,au?oriz,n ,6,use an ,export ,4tribu;n ,c5tre ,c]tificate4 ,= m 9=m,n on ! ,,edcp ,program1 ref] 6,te*nical ,9=m,n ,bullet9 ;,b-#jhh1 ,export ,4tribu;n ,c5tre ,program4 ,export$ s]vices ,y d n *>ge ,,gst/,,hst on s]vices y p]=m tot,y \tside ,canada1 or on s]vices t relate 6r1l prop]ty situat$ \tside ,canada4 -------------------------------------#cd ,s]vices y p]=m on tempor>ily import$ gds >e z]o-rat$ 7except transport,n s]vices74 ,! gds m/ 2 br"\ #bjb ,exports & imports a#cd 96,canada =! sole purpose ( hav+ ! s]vice p]=m$ on !m & m/ 2 export$ z soon z possi#4 ,any "ps suppli$ al;g ) ^! s]vices >e al z]o-rat$4 ,c]ta9 s]vices provid$ 6a non-resid5t p]son 7b n 6an 9dividual :ile ! 9dividual is 9 ,canada7 t >e p]=m$ all or "ply 9 ,canada may 2 z]o-rat$ s* z3 --c]ta9 advisory1 profes.nal1 or 3sult+ s]vices2 --adv]tis+ s]vices 6an unregi/]$ non-resid5t p]son2 --advisory1 3sult+1 or rese>* s]vices 6help a non-resid5t p]son e/abli% a resid;e or busi;s 9 ,canada2 --s]vices & "ps = gds or r1l prop]ty "u w>ranty = an unregi/]$ non- resid5t p]son2 --cu/odial or nom9ee s]vices =! non- resid5t p]son's securities or preci\s metals2 --tra9+ s]vices 6an unregi/]$ non- resid5t p]son 7b n #bjc ,exports & imports b#cd 69dividuals7 6t1* non-resid5t 9dividuals or 6give exam9,ns = c\rses l1d+ 6c]tificates1 diplomas1 lic;es1 or simil> docu;ts1 or classes or lic;e rat+s t atte/ 6! 9dividual's -pet;e or 6give an exam 6practise or p]=m a trade or voc,n2 --s]vices 6an unregi/]$ non-resid5t p]son ( de/roy+ or 4c>d+ gds1 or ! s]vices ( 4mantl+ gds =! purpose ( export+ !m2 --s]vices 6an unregi/]$ non-resid5t p]son ( te/+ or 9spect+ gds acquir$ or br"\ 96,canada = ? s]vice &! gds >e 6be de/roy$ or 4c>d$ 9 ! c\rse ( provid+ ! s]vice or on xs -ple;n2 & --s]vices ( an ag5t act+ =a non- resid5t p]son or s]vices ( >rang+ =1 procur+1 or solicit+ ord]s = supplies 0or 6! p]son :5 ! s]vice relates 6a z]o-rat$ prop]ty or s]vice1 or if ! supply 6or #bjd ,exports & imports c#cd 0! non-resid5t p]son is made \tside ,canada4 ,= m 9=m,n1 see ,,gst/,,hst ,memor&um #d.e.c1 ,export--,s]vices & ,9tellectual ,prop]ty4 ,note ,rememb] t y c claim ,,itc's 6recov] ! ,,gst/,,hst y pd or [e on pur*ases & exp5ses relat$ 6yr z]o-rat$ gds & s]vices4 ,= m 9=m,n1 see 8,9put tax cr$its0 on page #ac4 ,import$ gds ,gds y import 96,canada >e subject 6,,gst or ! f$]al "p ( ,,hst1 except = items specifi$ z non-taxa# import,ns4 ,examples ( non-taxa# import,ns >e3 --z]o-rat$ gds 7gds t >e specific,y z]o-rat$ 9 ,canada s* z prescrip;n drugs72 #bje ,exports & imports d#cd --m$als1 trophies1 & o!r prizes won \tside ,canada 9 -peti;n 7b n salea# gds s* z an automobile72 --t\ri/ lit]ature import$ 0gov]n;ts or specifi$ organiz,ns = public 4tribu;n free ( *>ge2 --gds import$ 0a *>;y or public 9/itu;n t h be5 donat$ 6! *>;y or 9/itu;n2 --gds import$ =! sole purpose ( ma9t5.e1 ov]haul1 or repairs1 if ! title or use 6^? gds does n pass :ile !y >e 9 ,canada1 &! gds >e export$ z soon af ! s]vices >e -plet$2 --gds import$ 0manufactur+ s]vice -panies ": ! gds >e process$ = non-resid5ts & lat] export$ )\t 2+ us$ 9 ,canada4 ,any "ps 6be us$ 9 or atta*$ to1 & mat]ials directly 3sum$ or exp5d$ 9 ! process+ ( ^? gds1 >e al non-taxa#4 ,! manufactur+ s]vice -panies m/ apply 9 writ+ = an import #bjf ,exports & imports e#cd c]tificate 6be a# 6import gds on a non-taxa# basis4 ,= m 9=m,n on ? applic,n &! 3di;ns t m/ 2 met1 see ,te*nical ,9=m,n ,bullet9 ;,b-#jfi1 ,gds & ,s]vices ,tax ,tr1t;t ( ,imports 0,export]s ( ,process+ ,s]vices 7,9w>d ,process+72 --w>ranty replace;t prop]ty & replace;t "ps suppli$ 0a non- resid5t at no *>ge except = %ipp+ & h&l+2 & --gds valu$ at 4#bj or less s5t 6a p]son 0mail or c\ri] at an a4ress 9 ,canada1 except =! foll[+ prescrib$ gds3 --excisa# gds 7s* z be] & toba3o7 & w9e2 --books1 newspap]s1 magaz9es1 p]iodicals1 or o!r simil> public,ns1 ": ! v5dor 0 requir$ 6regi/] = ,,gst/,,hst1 b did n d s2 #bjg ,exports & imports f#cd --gds b"\ f a retail] 9 ,canada & mail$ or transport$ f \tside ,canada directly 6! pur*as]4 ,,gst/,,hst is calculat$ on ! ,canadian doll> value (! gds1 9clud+ duty & excise tax1 & is collect$ at ! bord] at ! same "t z ^! duties4 ,! [n] or import] ( record is responsi# = pay+ ! tax on import$ gds4 ,if y >e ! import] 7! p]son :o caus$ ! gds 6be import$ 96,canada71 y c claim an ,,itc =! tax y pd on ! import$ gds1 z l;g z y meet ! require;ts = claim+ ,,itc's4 ,taxa# non-comm]cial gds import$ 96a "picipat+ prov9ce 0a resid5t ( s* a prov9ce >e subject 6,,hst on import,n1 except = motor vehicles requir$ 6be regi/]$ 9 a "picipat+ prov9ce1 or a mobile home or float+ home t has be5 us$ or o3upi$ 9 ,canada 0an 9dividual4 ,! prov9cial "p ( ,,hst on import$ motor vehicles is pd at ! "t ! vehicle is regi/]$ 9 a "picipat+ prov9ce4 #bjh ,exports & imports g#cd ,al? ! prov9cial "p ( ,,hst is n paya# :5 y import -m]cial gds t >e de/9$ =! "picipat+ prov9ces1 ! gds may 2 subject 6! self-assess;t rules 4cuss$ on page #bh "u ! title 8,tax on gds & s]vices br"\ 96a "picipat+ prov9ce40 -------------------------------------#ce ,import$ s]vices & 9tangi# prop]ty ,if y buy s]vices 7s* z >*itectural s]vices =a build+ 9 ,canada7 or 9tangi# prop]ty 7s* z ! "r 6use a pat5t 9 ,canada7 f an unregi/]$ non-resid5t p]son \tside ,canada1 y d n pay ,,gst or ,,hst if y acquire !m 6use at l1/ #ij@3p 9 yr -m]cial activities 7al? ! figure is #ajj@3p 9 ! case ( f9ancial 9/itu;ns74 ,y al d n h 6self-assess ! prov9cial "p ( ,,hst if ! import$ s]vices or 9tangi# prop]ty >e = 3sump;n1 use1 or supply m ?an #ej@3p 9 a non-"picipat+ prov9ce4 ,if y d n use ! import$ s]vices or 9tangi# prop]ty at l1/ #ij@3p 9 #bji ,exports & imports a#ce yr -m]cial activities1 y h 6report ,,gst or ! f$]al "p ( ,,hst on .l9e .#dje ( yr ,,gst/,,hst return & remit ! tax directly 6u4 ,! tax is calculat$ on ! am.t y 7 *>g$ =! s]vice or 9tangi# prop]ty & is paya# 9 ! report+ p]iod 9 : ! am.t =! s]vice or ! 9tangi# prop]ty 0 pd or 2came paya#4 ,if y >e a resid5t 9 a "picipat+ prov9ce :o does n use ! import$ s]vices or 9tangi# prop]ty at l1/ #ij@3p 9 yr -m]cial activities &! s]vices or 9tangi# prop]ty >e = 3sump;n1 use1 or supply m ?an #ej@3p 9 ! "picipat+ prov9ces1 y al h 6pay ! #h@3p prov9cial "p ( ,,hst on ! s]vices or 9tangi# prop]ty4 ,! tax y h 6self-assess is paya# ea* "t an am.t =! supply is pd or 2comes due1 & is calculat$ 0us+ ! =mula3 ;,a multipli$ 0;,b multipli$ 0;,c #baj ,exports & imports b#ce ;,a is ! #h@3p prov9cial "p ( ,,hst2 ;,b is ! value (! import$ s]vice or 9tangi# prop]ty t is pd or 2comes due at t "t2 & ;,c is ! ext5t 7express$ z a p]c5tage7 6: ! p]son acquir$ ! prop]ty or s]vice = 3sump;n1 use1 or supply 9 ! prov9ces4 ,! tax is paya# 9 ! report+ p]iod 9 : ! am.t =! s]vices or 9tangi# prop]ty 0 pd or 2came paya#1 & %d 2 report$ on .l9e .#dje ( yr ,,gst/,,hst return4 ,if ! non-resid5t p]son f :om y buy ! s]vices or ! 9tangi# prop]ty is regi/]$ = ,,gst/,,hst1 t p]son w *>ge y ,,gst/,,hst on ! value (! s]vices !y p]=m or ! 9tangi# prop]ty us$ all or "ply 9 ,canada4 ,g5],y y c claim an ,,itc =! ,,gst/,,hst y pay on ! s]vices or 9tangi# prop]ty 6! ext5t t y import$ !m = 3sump;n or use 9 yr -m]cial activities4 #baa ,if y >e n a regi/rant c#ce ,if y >e n regi/]$ = ,,gst/,,hst1 y / h 6pay tax on import$ s]vices or 9tangi# prop]ty4 ,y use ,=m ,,gst#ei1 ,,gst/,,hst ,tax ,return = ,import$ ,taxa# ,supplies1 6remit ! tax4 ,! tax is due 0! 5d (! mon? foll[+ ! cal5d> mon? 9 : ! am.t =! s]vices or 9tangi# prop]ty 0 pd or 2came paya#4 #bab ,f9ancial s]vices d#ce ,g5],y1 f9ancial s]vices >e exempt = ,,gst/,,hst purposes4 ,y d n *>ge ,,gst/,,hst on mo/ f9ancial s]vices4 ,g5],y1 y _c claim ,,itc's on pur*ases or acquisi;ns relat$ 6exempt f9ancial s]vices4 ,examples ( exempt f9ancial s]vices 9clude3 --! ex*ange1 pay;t1 issue1 receipt1 or transf] ( m"oy2 --! op],n or ma9t5.e (a sav+s1 *equ+1 deposit1 loan1 *>ge1 or o!r a3.t2 --! issue1 transf] ( [n]%ip or repay;t (a f9ancial 9/ru;t1 s* z3 --! "r 6be pd m"oy2 --! deposit ( m"oy2 --any %>e or an 9t]e/ 9 a %>e (! capital /ock (a corpor,n2 --an 9sur.e policy2 --an 9t]e/ or "r = an 9t]e/ 9 a "pn]%ip1 a tru/ or e/ate (a dec1s$ 9dividual2 #bac ,f9ancial s]vices e#ce --a preci\s metal2 & --an op;n = future supply (a -mod;y ": ! op;n is trad$ on a recogniz$ -mod;y ex*ange2 --! pay;t or receipt ( m"oy z divid5ds1 9t]e/1 pr9cipal1 or b5efits2 --! mak+ ( any adv.e1 ! grant+ ( any cr$it1 or ! l5d+ ( m"oy2 & --! pay;t or receipt ( an am.t 9 full or "pial satisfac;n (a claim >is+ "u an 9sur.e policy4 ,= m 9=m,n on f9ancial s]vices1 see ,,gst/,,hst ,memor&um #ag.a1 ,def9i;n ( 8,f9ancial ,9/ru;t10 ,,gst/,,hst ,memor&um #ag.b1 ,products & ,s]vices (a ,deposit-,tak+ ,f9ancial ,9/itu;n1 ,,gst/,,hst ,memor&um #ag.f1 ,def9i;n ( 8,li/$ ,f9ancial ,9/itu;n01 ,,gst/,,hst ,memor&um #ag.h1 ,cr$it ,unions1 ,,gst/,,hst ,memor&um #ag.aj1 ,tax ,4c.t]s1 & ,,gst/,,hst ,memor&um #ag.ad1 ,elec;n = ,exempt ,supplies4 #bad ,9sur.e claims f#ce ,g5],y1 :5 an 9sur.e -pany pays \ b5efits 6-p5sate a claimant "u ! t]ms ( an 9sur.e policy1 x is provid+ an exempt f9ancial s]vice4 ,"! >e two k9ds ( 9sur.e claims3 --life & h1l? 9sur.e claims2 & --prop]ty & casualty 9sur.e claims4 ,life & h1l? 9sur.e claims ,"u life & h1l? 9sur.e 3tracts1 ! settle;t (a claim is usu,y limit$ 6pay;t ( f9ancial b5efits4 ,^! pay;ts >e f9ancial s]vices & g5],y exempt f ,,gst/,,hst4 -------------------------------------#cf ,prop]ty & casualty 9sur.e claims ,"u prop]ty & casualty 9sur.e 3tracts1 ! 9sur] agrees 6settle a claim = loss or damage 6prop]ty ei 0mak+ a ca% settle;t )! 9sur$1 pay+ ! co/ ( repairs 6! #bae ,9sur.e claims a#cf damag$ prop]ty1 or pay+ ! co/ ( replac+ ! damag$ prop]ty4 ,ca% settle;ts ,a ca% settle;t is a f9ancial s]vice & is g5],y ,,gst/,,hst exempt4 ,repairs & replace;ts ,"! >e two ways an 9sur] c settle a loss relat$ 6damag$ prop]ty3 --! 9sur] repairs or replaces ! damag$ prop]ty2 or --! 9sur] -p5sates ! 9sur$ =! co/ ( repair+ or replac+ ! damag$ prop]ty4 ,! 9sur] repairs or replaces ! damag$ prop]ty ,! 9sur] pur*ases repair s]vices or replace;t prop]ty directly4 ,! 9sur] wd pay ,,gst/,,hst & wd n 2 5titl$ #baf ,9sur.e claims b#cf 6claim an ,,itc z ! 9sur] wd n 2 acquir+ ! prop]ty or s]vice = 3sump;n1 use1 or supply 9 ! c\rse (a -m]cial activ;y4 ,! 9sur] -p5sates ! 9sur$ =! co/ ( repair+ or replac+ ! damag$ prop]ty ,y1 z ! 9sur$1 acquire ! repair s]vices or replace;t prop]ty directly1 & >e ! recipi5t (! s]vices or prop]ty4 ,if y >e a regi/rant1 y may 2 eligi# 6claim an ,,itc4 ,if y >e a public s]vice body1 y may 2 eligi# 6claim a rebate4 ,9 ? situ,n1 x may 2 appropriate =! 9sur] 6use ! net-(-,,gst/,,hst me?od = settl+ ! prop]ty & casualty 9sur.e claim4 ,! .net-(-,,gst/,,hst .me?od 5sures t an 9sur] is requir$ 6make pay;t = an 9sur.e claim only 6! ext5t (! actual loss su6]$ 0! 9sur$ 9 a3ord.e )! t]ms (! 9sur.e policy4 ,! am.t pd 0an 9sur] 6y w 2 reduc$ 0! am.t t y >e eligi# 6claim z #bag ,9sur.e claims c#cf an ,,itc or rebate relat$ 6! tax por;n (! repair or replace;t exp5se4 ,= m 9=m,n on 9sur.e-relat$ subjects1 see ,,gst/,,hst ,memor&um #ag.i1 ,9sur.e ,ag5ts & ,brok]s4 ,= m 9=m,n on 9sur.e claims1 see ,,gst/,,hst ,memor&um #ag.af1 ,,gst/,,hst ,tr1t;t ( ,9sur.e ,claims4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 ,example ,y >e a ,,gst/,,hst regi/rant :o uses a c> exclusively 9 ! c\rse ( yr -m]cial activities4 ,y >e 9volv$ 9 an a3id5t4 ,y >range 6h ! repairs d"o at ! d1l]%ip = 4#e1jjj plus 4#cjj ,,gst4 ,"u ! c> 9sur.e policy1 "! is a 4#ejj deducti#4 ,y make a *eque paya# 6! d1l]%ip & claim 4#cjj 9 tax paya# z an ,,itc4 ,y =w>d a copy (! 9voice #bah ,9sur.e claims d#cf 6yr 9sur] & ask = -p5s,n less ! tax por;n4 ,! 9sur] pays y ! foll[+3 ,total ( 9voice .less ,,gst less 4#ejj deducti# equals ..,total -p5s,n f .9sur] ,total ( 9voice """""""""""""" 4#e1cjj ,less ,,gst 74#e1jjj multipli$ 0#f@3p7 """""""""""""""""""""""" 4#cjj ,less deducti# """"""""""""""""" 4#ejj ,total -p5s,n f 9sur] """""""" 4#d1ejj #bai e#cf #bbj ,r1l prop]ty f#cf ,supplies ( r1l prop]ty >e g5],y taxa#4 ,"! >e "s specific supplies ( r1l prop]ty t >e .exempt (! ,,gst/,,hst4 ,"s examples 9clude3 --! sale (a us$ h\se1 ": ! sell] is n ! build] (! h\se & has n claim$ any ,,itc's =! acquisi;n (! us$ h\se2 --! sale ( f>ml& 0an 9dividual 6a relat$ 9dividual ": ! f>ml& 0 us$ 9 a -m]cial activ;y t is .only ! busi;s ( f>m+ &! relat$ 9dividual is pur*as+ ! f>ml& = p]sonal use & 5joy;t2 --! l1se (a resid5tial -plex 6an 9dividual :o o3upies x =a 3t9u\s p]iod ( at l1/ "o mon?2 --! l1se (a resid5tial unit 6an 9dividual :o o3upies x = 4#bj or less a "d4 #bba ,r1l prop]ty g#cf ,= m 9=m,n on o!r exempt supplies ( r1l prop]ty1 see ,,gst/,,hst ,memor&a ,s]ies1 ,*apt] #ai1 ,r1l ,prop]ty4 ,sales ,z a v5dor1 :e!r or n y >e regi/]$ = ,,gst/,,hst1 y h 6collect ,,gst/,,hst f ! pur*as] on a taxa# supply ( r1l prop]ty .un.s3 --y >e a non-resid5t ( ,canada 7ev5 if y h a p]man5t e/abli%;t 9 ,canada72 --! pur*as] is regi/]$ = ,,gst/,,hst & is n an 9dividual buy+ a resid5tial -plex1 a cemet]y plot1 or simil> site2 or --y &! pur*as] h made an elec;n us+ elec;n type #b on ,=m ,,gst#bb1 ,r1l ,prop]ty--,elec;n 6,make ,c]ta9 ,sales ,taxa#4 ,"u ^! 3di;ns1 ! pur*as] ( r1l prop]ty has 6remit ! ,,gst/,,hst [+ directly 6u4 ,= m details1 see 8,pur*ases0 2l4 #bbb ,r1l prop]ty h#cf ,note ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,= sales ( r1l prop]ty1 o!r -------------------------------------#cg ?an resid5tial -plexes1 ,,gst at #f@3p or ,,hst at #ad@3p w apply 6sales ": [n]%ip & posses.n "u ! agree;t >e transf]r$ 6! pur*as] af ,june #cj1 #bjjf4 ,9 ! case (a sale (a new or sub/anti,y r5ovat$ resid5tial -plex1 y >e requir$ 6collect ,,gst at #g@3p or ,,hst at #ae@3p if ! agree;t ( pur*ase & sale1 evid;ed 9 writ+1 0 5t]$ 96)! pur*as] 2f ,may #c1 #bjjf reg>d.s ( :5 [n]%ip & posses.n >e transf]r$4 ,if [n]%ip & posses.n >e transf]r$ af ,june #cj1 #bjjf1 ! pur*as] w 2 5titl$ 6claim a transi;nal rebate 6a3.t =! reduc;n 9 ! ,,gst/,,hst rate4 ,= m 9=m,n on ! transi;nal rebate1 see \r =ms3 #bbc ,r1l prop]ty a#cg --,,gst#aib1 ,,gst/,,hst ,transi;nal ,rebate ,applic,n = ,build]s ( ,new ,h\s+ on ,l1s$ ,l&2 or --,,gst#aic1 ,,gst/,,hst ,transi;nal ,rebate ,applic,n = ,pur*as]s ( ,new ,h\s+4 ,pur*ases ,if y buy taxa# r1l prop]ty &! v5dor does n h 6collect ,,gst/,,hst f y 2c (! 3di;ns abv1 y h 6remit ,,gst/,,hst [+ on ei yr ,,gst/,,hst return or 0fil+ ,=m ,,gst#fj1 ,,gst/,,hst ,return = ,acquisi;n ( ,r1l ,prop]ty4 ,if y >e a regi/rant :o 9t5ds 6use ! r1l prop]ty m ?an #ej@3p 9 -m]cial activities1 report ! ,,gst/,,hst [+ on ! pur*ase on .l9e .#bje ( yr ,,gst/,,hst return 9 ! report+ p]iod 9 : ! tax 2comes paya#4 ,9 all o!r cases1 y h 6remit ,,gst/,,hst [+ 0fil+ ,=m ,,gst#fj4 ,y h 6file ? =m 0! 5d (! mon? af ! #bbd ,r1l prop]ty b#cg mon? :5 y b"\ or took posses.n (! prop]ty1 reg>d.s ( :5 yr ,,gst/,,hst return is due4 ,if y use ! r1l prop]ty m ?an #aj@3p 9 -m]cial activities1 y c claim an ,,itc on .l9e .#ajf ( yr return4 ,see ! *>t 5titl$ 8,,itc's = capital r1l prop]ty0 on page #ci 6calculate ! ,,itc y c claim4 ,claim+ ,,itc's ,g5],y1 y c claim an ,,itc equal 6ei a p]c5tage or ! 5tire am.t ( ,,gst/,,hst y pd or [e on pur*ases ( r1l prop]ty 79clud+ improve;ts 6r1l prop]ty7 t y 9t5d 6use 9 yr -m]cial activities4 ,"! >e f\r sets ( rules = ,,itc's on r1l prop]ty1 dep5d+ on :e!r y >e3 --a corpor,n or "pn]%ip2 --an 9dividual2 --a public s]vice body2 or --a f9ancial 9/itu;n4 #bbe ,corpor,ns & "pn]%ips c#cg ,! rules = claim+ ,,itc's = r1l prop]ty >e z foll[s3 --,if ! -m]cial use is #aj@3p or less1 y _c claim ,,itc's4 --,if ! -m]cial use is m ?an #aj@3p & less ?an #ij@3p1 y h 6appor;n yr ,,itc's bas$ on ! p]c5tage ( use 9 -m]cial activities4 --,if ! -m]cial use is #ij@3p or m1 y c claim full ,,itc's4 ,note ,^! rules d n apply 6a corpor,n or "pn]%ip t is a f9ancial 9/itu;n4 ,! foll[+ example uses ! reduc$ ,,gst rate ( #f@3p4 ,example ,y buy a build+ 9 ,manitoba & 9t5d 6use x #fj@3p 9 yr -m]cial activ;y4 ,y c claim an ,,itc = #fj@3p (! ,,gst y pd4 #bbf ,r1l prop]ty d#cg ,co/ ( build+ """""""""""""" 4#ejj1jjj ,,gst paya# 74#ejj1jjj multipli$ 0#f@3p7 """"""""""" 4#cj1jjj ,,itc equals 4#cj1jjj multipli$ 0#fj@3p """"""""""""""""""""" 4#ah1jjj ,*ange 9 use rules ,^! rules apply 6corpor,ns & "pn]%ips t >e regi/rants4 ,!y d n apply 6public s]vice bodies4 ,if y 9cr1se ! -m]cial use ( r1l prop]ty1 y may 2 a# 6claim an a4i;nal ,,itc =! ,,gst/,,hst t y 7 n 5titl$ 6claim 2f4 ,if y decr1se ! -m]cial use ( r1l prop]ty1 y may h 6repay "p (! ,,itc y claim$ 2f4 ,! calcul,ns >e bas$ on ! basic tax 3t5t (! prop]ty at t "t4 ,! basic tax 3t5t =mula is expla9$ on page #ag4 #bbg ,9cr1s+ -m]cial use e#cg ,:5 y 9cr1se ! p]c5tage ( -m]cial use ( r1l prop]ty 0#aj@3p or m1 y may 2 a# 6claim an ,,itc equal 6! .basic .tax .3t5t (! prop]ty multipli$ 0! p]c5tage ( 9cr1se 9 -m]cial use4 ,! foll[+ example uses ! reduc$ ,,gst rate ( #f@3p4 ,example #a ,y buy an (fice build+ 9 ,w9nipeg 6use #fj@3p 9 yr -m]cial activities4 ,co/ ( build+ """""""""""""" 4#ejj1jjj ,,gst """"""""""""""""""""""" 4#cj1jjj ,,itc equals 4#cj1jjj multipli$ 0#fj@3p """"""""""""""""""""" 4#ah1jjj ,lat]1 y 9cr1se ! -m]cial use (! build+ f #fj@3p 6#hj@3p 7an 9cr1se ( #bj@3p74 ,! fair m>ket value (! build+ at ! "t (! *ange 0 4#dej1jjj4 #bbh ,r1l prop]ty f#cg ,z a result (! 9cr1s$ -m]cial use (! build+1 y c claim an a4i;nal ,,itc calculat$ z foll[s3 ,basic tax 3t5t equals 7;,a m9us ;,b7 multipli$ 0;,c equals 74#cj1jjj m9us 4#j7 multipli$ 04#dej1jjj divid$ 04#ejj1jjj equals 4#bg1jjj ,,itc equals 4#bg1jjj multipli$ 0#bj@3p equals 4#e1djj -------------------------------------#ch ,note ,if y 9cr1se ! -m]cial use 6#ij@3p or m1 we 3sid] t y >e us+ ! prop]ty #ajj@3p 9 -m]cial activities4 ,decr1s+ -m]cial use ,:5 y decr1se 7)\t /opp+7 ! -m]cial use ( r1l prop]ty 0#aj@3p or m1 #bbi ,r1l prop]ty a#ch we 3sid] y 6h .sold ! r1l prop]ty 6t ext5t1 & 6h collect$ ,,gst/,,hst on ! "p (! prop]ty t y >e no l;g] us+ = -m]cial activities4 ,! am.t ( ,,gst/,,hst y h 6add 6! results ( yr net tax calcul,n1 & remit 9 yr return1 if any1 is equal 6! basic tax 3t5t (! prop]ty at t "t multipli$ 0! p]c5tage ( decr1se 9 -m]cial activities4 ,! foll[+ example uses ! reduc$ ,,gst rate ( #f@3p4 ,example #b ,y buy an (fice build+ 9 ,w9nipeg 6use #fj@3p 9 yr -m]cial activities4 ,co/ ( build+ """""""""""""" 4#ejj1jjj ,,gst """"""""""""""""""""""" 4#cj1jjj ,,itc equals 4#cj1jjj multipli$ 0#fj@3p """"""""""""""""""""" 4#ah1jjj ,lat]1 y decr1se ! use 9 -m]cial activities (! build+ f #fj@3p 6#cj@3p 7a decr1se ( #cj@3p74 ,! fair #bcj ,r1l prop]ty b#ch m>ket value (! prop]ty at ! "t ( *ange is 4#eej1jjj4 ,y remit ,,gst calculat$ z foll[s3 ,basic tax 3t5t equals 7;,a m9us ;,b7 multipli$ 0;,c equals 74#cj1jjj m9us 4#j7 multipli$ 04#eej1jjj divid$ 04#ejj1jjj equals 74#cj1jjj m9us 4#j7 multipli$ 0#a 7maximum7 equals 4#cj1jjj ,,gst paya# equals 4#cj1jjj multipli$ 0#cj@3p equals 4#i1jjj ,y m/ add 4#ijjj ,,gst 6! results ( yr net tax calcul,n t y report on .l9e .#ajc ( yr ,,gst/,,hst return4 #bca ,/opp+ -m]cial use c#ch ,:5 y /op us+ r1l prop]ty = -m]cial activities1 or :5 y reduce ! -m]cial use 6less ?an #aj@3p 7except = f9ancial 9/itu;ns7 & 2g9 6use ! prop]ty m ?an #ij@3p = non-comm]cial activities1 we 3sid] y 6h sold & reacquir$ ! prop]ty4 ,if ! deem$ supply is taxa#1 y w h 6remit ! ,,gst/,,hst us+ ! basic tax 3t5t (! prop]ty at ! "t (! *ange 9 use4 ,! foll[+ example uses ! reduc$ ,,gst rate ( #f@3p4 ,example #c ,we 3t9ue ) example #b abv4 ,! build+ 0 us$ #cj@3p 9 -m]cial activities & is n[ us$ less ?an #aj@3p4 ,! fair m>ket value at ! "t ( ? *ange 9 use is / 4#eej1jjj4 ,! deem$ supply is taxa#4 ,y wd remit ,,gst calculat$ z foll[s3 ,basic tax 3t5t equals 7;,a m9us ;,b7 multipli$ 0;,c #bcb ,r1l prop]ty d#ch equals 74#cj1jjj m9us 4#j7 multipli$ 04#eej1jjj divid$ 04#ejj1jjj equals 4#cj1jjj mutlipli$ 0#a 7maximum7 equals 4#cj1jjj ,,gst paya# equals 4#cj1jjj mutlipli$ 0#cj@3p equals 4#i1jjj ,y m/ add 4#i1jjj ,,gst 6! results ( yr net tax calcul,n t y report on .l9e .#ajc ( yr ,,gst/,,hst return4 ,s9ce y use ! build+ less ?an #aj@3p 9 -m]cial activities1 y h n[ a3.t$ =! same am.t 9 ,,gst/,,hst z y _h orig9,y claim$ on previ\s ,,gst/,,hst returns z an ,,itc 74#ah1jjj74 #bcc ,9dividuals e#ch ,! *ange 9 use rules = 9dividuals may 2 di6]5t f ! "os expla9$ abv = corpor,ns & "pn]%ips4 ,! calcul,ns >e al bas$ on ! basic tax 3t5t (! prop]ty at ! "t (! *ange4 ,if y use r1l prop]ty m ?an #ej@3p = yr p]sonal use & 5joy;t1 y _c claim an ,,itc =! ,,gst/,,hst y pd or [e on t prop]ty4 ,example ,y buy a h\se & 9t5d 6use x #dj@3p z a retail /ore1 & #fj@3p z yr resid;e4 ,y _c claim an ,,itc =! ,,gst/,,hst y pd =! h\se or on any improve;ts y made 6x4 ,= m 9=m,n1 see ,,gst/,,hst ,memor&um #ai.b.c1 ,resid5tial ,r1l ,prop]ty-- ,deem$ ,supplies4 #bcd ,public s]vice bodies f#ch ,= 9=m,n on ! rules t apply 6public s]vice bodies t buy r1l prop]ty1 see ! foll[+ guides3 --,,rc#djdi1 ,,gst/,,hst ,9=m,n = ,municipalities2 --,,rc#djha1 ,,gst/,,hst ,9=m,n = ,non-,pr(it ,organiz,ns2 & --,,rc#djhb1 ,,gst/,,hst ,9=m,n = ,*>ities4 ,f9ancial 9/itu;ns ,f9ancial 9/itu;ns m/ appor;n _! ,,itc's on ! p]c5tage ( use 9 -m]cial activities1 reg>d.s ( :e!r ! prop]ty is us$ #aj@3p or less 7or m ?an #ij@3p7 9 -m]cial activities4 #bce ,,itc's = capital r1l #ci prop]ty ,transcrib]'s note3 7,! foll[+ is set up 9 five columns3 ,column #a3 ,p]c5tage ( use 9 -m]cial activities ,column #b3 ,"pn]%ips & corpor,ns ,column #c3 ,9dividuals ,column #d3 ,public s]vice bodies ,column #e3 ,f9ancial 9/itu;ns7 ,p]c5tage ( use 9 -m]cial activities3 less ?an or equal 6#aj@3p ,"pn]%ips & corpor,ns3 ,n"o ,9dividuals3 ,n"o ,public s]vice bodies3 ,n"o ,f9ancial 9/itu;ns3 p]c5tage ( use ,p]c5tage ( use 9 -m]cial activities3 grt] ?an #aj@3p 6#ej@3p ,"pn]%ips & corpor,ns3 p]c5tage ( use ,9dividuals3 p]c5tage ( use 99 #bcf ,r1l prop]ty a#ci ,public s]vice bodies3 ,n"o ,f9ancial 9/itu;ns3 p]c5tage ( use ,p]c5tage ( use 9 -m]cial activities3 grt] ?an #ej@3p 6less ?an #ij@3p ,"pn]%ips & corpor,ns3 p]c5tage ( use ,9dividuals3 p]c5tage ( use ,public s]vice bodies3 ,n"o ,f9ancial 9/itu;ns3 p]c5tage ( use ,p]c5tage ( use 9 -m]cial activities3 grt] ?an or equal 6#ij@3p ,"pn]%ips & corpor,ns3 #ajj@3p ,9dividuals3 #ajj@3p ,public s]vice bodies3 #ajj@3p ,f9ancial 9/itu;ns3 p]c5tage ( use 99 ,9dividuals _c claim an ,,itc if ! prop]ty is us$ m ?an #ej@3p = _! p]sonal use or t (a relat$ 9dividual4 #bcg b#ci #bch ,returns & w>ranties c#ci ,returna# b"eage 3ta9]s ,"! is no ,,gst/,,hst on deposits = returna# b"eage 3ta9]s t >e refunda# 63sum]s4 ,:5 a bottl] or manufactur] sells b"eages 9 s1l$ returna# 3ta9]s 6y1 ,,gst/,,hst is n *>g$ on ! refunda# deposit4 ,:5 y sell ! b"eages 9 ! s1l$ 3ta9]s 6yr cu/om]1 y d n *>ge ,,gst/,,hst on ! refunda# deposit4 ,:5 y a3ept us$ & empty 3ta9]s f cu/om]s1 no "p (! refund 6! 3sum] is a refund ( tax &1 "!=e1 y wd n claim an ,,itc = t refund4 ,:5 y return us$ 3ta9]s 6a depot or a bottl]1 "! is no ,,gst/,,hst *>g$ on ! refund y rcv4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 #bci ,returns & w>ranties d#ci ,example ,sale (a b"eage 9 a returna# 3ta9]1 )a fully refunda# deposit1 9 a non- "picipat+ prov9ce 7e4g4 retail] 63sum]7 ,b"eage """"""""""""""""""""""" 4#a.jj ,deposit """"""""""""""""""""""" #j.ae ,subtotal """"""""""""""""""""" 4#a.ae ,,gst 74#a.jj multipli$ 0#f@3p7 #j.jf ,total """""""""""""""""""""""" 4#a.ba ,9 "s prov9ces1 only a por;n (! deposit is refunda# 6! 3sum]1 or non- refunda# am.ts s* z 5viron;tal levies & recycl+ fees >e sep>ately *>g$ 9 a4i;n 6! refunda# deposit4 ,9 ^! cases1 y only exclude ! ,,gst/,,hst f ! am.t (! deposit refunda# 6! 3sum]4 ,! non-refunda# am.ts >e subject 6,,gst/,,hst at ! same rate z ! b"eage4 ,! foll[+ example uses ! reduc$ ,,gst rate ( #f@3p4 #bdj ,returns & w>ranties e#ci ,example ,sale (a b"eage 9 a returna# 3ta9]1 )a fully refunda# deposit & non-refunda# recycl+ fee1 9 a non-"picipat+ prov9ce 7e4g4 retail] 63sum]7 ,b"eage """"""""""""""""""""""" 4#a.jj ,deposit """"""""""""""""""""""" #j.ae ,3ta9] recycl+ fee """"""""""""" #j.aj ,subtotal """"""""""""""""""""" 4#a.be ,,gst 74#a.jj multipli$ 0#g@3p7 #j.jg ,total """""""""""""""""""""""" 4#a.cb ,y collect & remit ! tax on ! non- refunda# am.ts :5 y sell b"eages1 & claim ,,itc's =! tax on ! non-refunda# am.ts :5 y pur*ase b"eages1 un.s y >e locat$ 9 a "picipat+ prov9ce4 ,special rules apply 9 ! "picipat+ prov9ces ": ! deposits 9clude tax1 if applica#1 & only "p (! deposit on c]ta9 b"eage 3ta9]s is refunda#4 ,a bottl] or manufactur] sells ! b"eages 6y1 & #bda ,returns & w>ranties f#ci *>ges ! deposit4 ,! bottl] or manufactur] remits 6u ! ,,hst 9clud$ 9 ! deposit4 ,y d n claim an ,,itc =! ,,hst 9clud$ 9 ! deposit4 ,:5 y sell ! b"eages & 3ta9]s 6yr cu/om]1 y d n remit ! ,,hst 9clud$ 9 ! deposit4 ,! foll[+ example uses ! reduc$ ,,hst rate ( #ad@3p4 ,example ,sale (a b"eage 9 a returna# 3ta9]1 )a deposit t is half refund$1 9 a "picipat+ prov9ce 7e4g4 retail] 63sum]7 ,b"eage """"""""""""""""""""""" 4#a.jj ,deposit 79cludes ,,hst7 """""" 4#j.aj ,subtotal """"""""""""""""""""" 4#a.aj ,,hst 74#a mutlipli$ 0#ad@3p7 4#j.ad ,total """""""""""""""""""""""" 4#a.bd ,c]ta9 regi/rants1 s* z take-\ e/abli%;ts t provide eat+ >1s on #bdb ,returns & w>ranties g#ci _! premises1 may *>ge tax on ! refunda# deposit4 ,if y >e s* a regi/rant1 & y d n *>ge tax on ! refunda# deposit1 y w h 6pay an am.t equal 6! tax on ! refunda# deposit :5 y collect ! empty 3ta9]s f yr premises & redeem !m =! refunds4 ,see ,te*nical ,9=m,n ,bullet9 ;,b-#jhi1 ,returna# ,3ta9]s1 = m 9=m,n4 ,returna# 3ta9]s ,,gst/,,hst g5],y applies 6empty returna# 3ta9]s4 ,h["e1 we 3sid] usual packag+ or 3ta9]s 7o!r ?an returna# b"eage 3ta9]s7 6be "p (! gds -------------------------------------#dj !y cov] or 3ta9 & tax !m on ! same basis z ! gds !y hold4 ,= example1 3ta9]s fill$ ) m$ical oxyg5 >e z]o-rat$4 ,:5 a cu/om] returns a 3ta9] t held gds1 y may tr1t ! transac;n 9 "o ( two ways1 dep5d+ on ! t]ms (! orig9al agree;t z3 #bdc ,returns & w>ranties a#dj --a .sale 0! cu/om] 6y 7! orig9al suppli]72 or --a .refund y pay 6! cu/om]4 ,if ! return (! 3ta9] is tr1t$ z a sale1 ! cu/om]1 if a regi/rant1 *>ges y ,,gst/,,hst on ! return (! 3ta9]4 ,y c claim an ,,itc =! ,,gst/,,hst paya# on ! pur*ase (! 3ta9]4 ,if ! return is tr1t$ z a .refund1 y h 6issue a cr$it note 6! cu/om] or1 alt]natively1 ! cu/om] has 6give y a debit note4 ,9 t case1 see ! next sec;n 8,return$ gds40 ,= m details1 see ,te*nical ,9=m,n ,bullet9 ;,b-#jch1 ,returna# ,3ta9]s 7,,tib74 ,return$ gds ,if y give cu/om]s a refund or cr$it = all or "p ( an am.t !y pd or 7 *>g$ = gds !y return1 y may adju/1 refund1 or cr$it ! cu/om] ! ,,gst/,,hst y f/ *>g$ or collect$ on ^! gds4 ,if y d ?1 #bdd ,returns & w>ranties b#dj y h 6issue a cr$it note 6! cu/om]1 or h ! cu/om] issue a debit note 6y4 ,2 sure ! foll[+ 9=m,n is 9clud$ on ! cr$it or debit note3 --a /ate;t or o!r 9dic,n t ! docu;t is a cr$it or debit note2 --yr busi;s or trad+ "n1 or ! "n ( yr 9t]m$i>y1 & yr ,busi;s ,numb] 7,,bn71 or ! numb] ( 9t]m$i>y2 --! cu/om]'s "n or trad+ "n1 or ! "n (! cu/om]'s au?oriz$ ag5t or repres5tative2 & ei --! am.t (! adju/;t1 refund1 or cr$it = tax2 or --a /ate;t t ! total am.t = : ! note is issu$ 9cludes ! adju/;t1 refund or cr$it ( tax1 ! tax rate 7,,gst or ,,hst7 t applies 6ea* taxa# supply = : tax is reduc$1 & ei ! total am.t & tax reduc$ = all ! supplies 6: ! same tax rate applies or ! total am.t & tax reduc$ = ea* supply4 #bde ,returns & w>ranties c#dj ,y c deduct ! am.t ( ,,gst/,,hst adju/$1 refund$1 or cr$it$ 9 det]m9+ yr net tax =! report+ p]iod 9 : y issu$ ! cr$it note or rcvd ! debit note1 z l;g z t am.t 0 previ\sly 9clud$ 9 yr net tax4 ,9 turn1 if yr cu/om] claim$ an ,,itc1 he or %e w add t am.t 9 calculat+ 8 or h] net tax4 ,if yr cu/om] claim$ a rebate1 he or %e w repay t am.t4 ,y h f\r ye>s f ! 5d (! report+ p]iod dur+ : y reduc$ ! pur*ase price 6make ! adju/;t1 refund1 or cr$it4 ,if y refund only a c]ta9 p]c5tage (! pur*ase price 7= example1 #he@3p7 & keep ! bal.e z a re/ock+ *>ge1 y w refund only #he@3p (! ,,gst/,,hst y f/ collect$4 ,y wd issue a cr$it note1 or ! cu/om] wd issue a debit note1 =! am.t ( ,,gst/,,hst y refund$4 ,if y &! cu/om] >e ,,gst/,,hst regi/rants1 y c *oose n 6refund or cr$it ! cu/om] ! ,,gst/,,hst t 0 previ\sly pd4 ,y may wi% 6=go ! ,,gst/,,hst refund if y h alr remitt$ ! tax &! cu/om] #bdf ,returns & w>ranties d#dj has alr claim$ an ,,itc4 ,9 ? case1 y refund ! am.t )\t 9clud+ ! ,,gst/,,hst t ! cu/om] f/ pd4 ,y & yr cu/om] d n h 6make any adju/;ts on yr ,,gst/,,hst returns4 ,w>ranty reimburse;ts ,w>rantors ( gds c claim ,,itc's =! ,,gst/,,hst por;n ( reimburse;ts !y make 6w>ranty hold]s = gds or s]vices s* z repairs cov]$ "u ! t]ms (a w>ranty & provid$ 0a ?ird "py4 ,= 9/.e1 a w>rantor may reimburse a w>ranty hold] :5 ! w>ranty hold] pays = repairs due 6an em]g5cy or due 6! 4t.e f ! w>rantor's [n au?oriz$ repair facil;y4 ,! ,,itc y c claim is bas$ on ! por;n (! total co/ t y reimburse ! w>ranty hold]4 ,calculate yr ,,itc us+ ! =mula3 #bdg ,returns & w>ranties e#dj ;,a multipli$ 0;,b divid$ 0;,c ;,a is ! ,,gst/,,hst paya# 0! w>ranty hold] =! gds or s]vices2 ;,b is ! am.t (! reimburse;t2 ;,c is ! co/ 6! w>ranty hold] (! repair4 ,y m/ 9clude )! reimburse;t a writt5 /ate;t t a por;n (! reimburse;t repres5ts ,,gst/,,hst4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ examples1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 ,example #a ,mi*ael1 a ,,gst/,,hst,'-regi/]$ sales p]son1 uses 8 c> 6meet cli5ts4 ,8 c> br1ks d[n & he calls = em]g5cy roadside assi/.e1 : is cov]$ "u 8 w>ranty4 ,"! is no d1l] ne>by1 &! only repair %op )9 t[+ 4t.e is an 9dep5d5t g>age4 ,! g>age t[s & repairs ! #bdh ,returns & w>ranties f#dj c> =a total ( 4#fcf 74#ejj plus 4#ajj = remote s]vice *>ge1 plus 4#cf ,,gst74 ,mi*ael s5ds ? bill 6! w>rantor :o agrees 6pay ! bill except =! remote s]vice *>ge bas$ on ! t]ms (! w>ranty4 ,"! is a 4#ej deducti# plus ,,gst "u ! w>ranty4 -------------------------------------#da ,! w>rantor reimburses ,mi*ael 4#dgg.jj calculat$ z foll[s3 ,total pd 0,mi*ael """""""""" 4#fcf.jj ,less 4#ajj remote s]vice *>ge plus 4#f ,,gst """""""""""" 74#ajf.jj7 ,less 4#ej deducti# plus 4#c.jj ,,gst """""""""""""""""""""" 74#ec.jj7 ,am.t reimburs$ 6,mi*ael """" 4#dgg.jj ,us+ ! =mula abv1 ! w>rantor c claim an ,,itc ( 4#bg.jj calculat$ z foll[s3 ,,itc equals 4#cf.jj multipli$ 04#dgg.jj divid$ 04#fcf.jj equals 4#bg.jj #bdi ,returns & w>ranties a#da ,if ,mi*ael1 ! w>ranty hold] is regi/]$ = ,,gst/,,hst he may 2 5titl$ 6claim an ,,itc or a rebate4 ,:5 ! w>rantor reimburses ,mi*ael1 he is tr1t$ z hav+ made a taxa# supply 6! w>rantor & has 6remit an am.t calculat$ us+ ! foll[+ =mula3 ;,a multipli$ 0;,b divid$ 0;,c ;,a is ! ,,gst/,,hst reimburs$2 ;,b is ! total ( ,,itc's & rebates t ! w>ranty hold] 0 5titl$ 6claim =! gds or s]vices2 ;,c is ! ,,gst/,,hst ! w>ranty hold] pd or [es =! gds or s]vices4 ,example #b ,mi*ael uses 8 c> #hj@3p 9 -m]cial activities1 he claims #hj@3p (! ,,gst = an ,,itc ( 4#bh.hj 74#cf multipli$ 0#hj@3p7 =! c> repair *>ges describ$ 9 example #a4 ,if he is lat] reimburs$ 0! w>rantor1 ,mi*ael has 6remit #bej ,returns & w>ranties b#da 4#ba.fj 0a4+ ? am.t 6.l9e .#ajc ( 8 ,,gst/,,hst return =! report+ p]iod 9 : he rcvd ! reimburse;t4 ,,gst 6remit equals 4#bg.jj multipli$ by 74#cf multipli$ 0#hj@3p7 equals 4#bh.hj divid$ 04#cf.jj equals 4#ba.fj #bea c#da #beb ,sell+ gds = o!rs d#da ,3sign;t sales ,a 3sign;t sale is a transac;n 9 : "o "py1 ! 3signor1 deliv]s gds 6a second "py1 ! 3signee1 :o tries 6sell ! gds =! 3signor4 ,if y1 z a 3signee1 sell taxa# gds on 3sign;t1 ! 3signor / [ns ! gds until y sell !m4 ,"!=e ?\< ! 3sign$ gds >e 9 yr posses.n1 y d n 9clude ^! items 9 yr 9v5tory4 ,3sign;t >range;ts 3si/ ( two types3 --ag5cy2 & --buy & resell4 ,if y >e n buy+ & resell+ gds1 !n x is likely t y >e act+ z ! 3signor's ag5t4 ,see ! sec;n 8,ag5ts0 2l if y >e 3duct+ a transac;n z an ag5t4 ,": y >e buy+ !n resell+ gds1 we 3sid] two transac;ns 6take place at ! "t y sell ! gds3 #bec ,sell+ gds = o!rs e#da --y buy ! gds f ! 3signor2 & --y sell ! gds 6yr cu/om]4 ,if ! 3signor is a ,,gst/,,hst regi/rant1 y pay ,,gst/,,hst 6! 3signor on ! price he or %e *>ges y & collect ,,gst/,,hst f yr cu/om] on yr sell+ price4 ,if ! 3signor is n a regi/rant1 y d n pay ,,gst/,,hst 6! 3signor1 & y collect ,,gst/,,hst f yr cu/om] on yr sell+ price4 ,example ,y sell clo?+ on 3sign;t 6a cu/om] = 4#ajj plus ,,gst1 : y 9clude on yr ,,gst/,,hst return4 ,y keep 4#dj & pay ! 3signor 4#fj f ! sale4 ,if ! 3signor is a ,,gst/,,hst regi/rant1 he or %e *>ges y ,,gst on ! 4#fj1 : y c claim z an ,,itc on yr return4 ,if ! 3signor is n a regi/rant1 he or %e does n *>ge y ,,gst4 ,:5 y return any unsold items 6! 3signor1 y d n h 6pay ,,gst/,,hst #bed ,sell+ gds = o!rs f#da on ^! items s9ce ! 3signor n"e sold y ! gds4 ,= m 9=m,n1 see ,,gst/,,hst ,9fo ,%eet1 ,,gi-#jji1 ,3sign$ ,gds1 availa# on \r ,web site at _+www.cra.gc.ca_:4 ,ag5ts ,if y >e act+ z an ag5t 7exclud+ auc;ne]s7 9 sell+ taxa# gds & s]vices on 2half (a p]son 7:o may al 2 ref]r$ 6z a v5dor1 [n] or pr9cipal71 di6]5t rules apply 6det]m9e :o has 6*>ge ,,gst/,,hst on ! sale4 ,^! rules dep5d1 9 "p1 on :e!r ! v5dor wd h _h 6*>ge ,,gst/,,hst if he or %e sold ! gds or s]vices directly 6! pur*as]4 ,:5 ! v5dor has 6*>ge ,,gst/,,hst ,if a v5dor wd h _h 6*>ge ,,gst/,,hst if he or %e _h sold taxa# gds & s]vices directly 6! pur*as]1 !n x is ! #bee ,sell+ gds = o!rs g#da v5dor :o m/ *>ge & remit ! ,,gst/,,hst on ! taxa# gds & s]vices sold "? y z ! ag5t4 ,if y >e a regi/rant1 y h 6*>ge & remit ,,gst/,,hst on yr -mis.n & on any o!r s]vices provid$ 6! v5dor t relate 6! sale (! gds or s]vices4 ,v5dors :o >e regi/rants may 2 eligi# 6claim an ,,itc 6recov] ! ,,gst/,,hst !y pay = yr s]vices4 ..,e6ective ,july #a1 #bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,gst rate ( #f@3p4 -------------------------------------#db ,example ,daniel1 a regi/]$ v5dor1 gives a pa9t+ 6an >t gall]y 7ag5t7 9 ,alb]ta 6sell on 8 2half4 ,z ,daniel's ag5t1 ! >t gall]y sells ! pa9t+ = 4#b1jjj plus ,,gst4 #bef ,sell+ gds = o!rs a#db ,transac;n summ>y ,am.t ag5t *>ges pur*as] ,pa9t+ """""""""""""""""""""" 4#b1jjj.jj ,,gst 74#b1jjj multipli$ 0#f@3p7 """""""""""""""""""""""""""""" 4#abj.jj ,am.t pur*as] pays """""""""" 4#b1abj.jj ,am.t ag5t *>ges v5dor ,-mis.n """"""""""""""""""""""" 4#djj.jj ,adv]tis+ """""""""""""""""""""" 4#ej.jj ,subtotal """"""""""""""""""""" 4#dej.jj ,,gst 74#dej multipli$ 0#f@3p7 4#bg.jj ,total """""""""""""""""""""""" 4#dgg.jj ,am.t ag5t gives v5dor ,am.t pur*as] pays """""""""" 4#b1abj.jj ,less ag5t's *>ges """""""""" 74#dgg.jj7 ,am.t due 6,daniel """""""""" 4#a1fdc.jj #beg ,sell+ gds = o!rs b#db ,,gst 6report & remit ,ag5t ,,gst *>g$ 6v5dor3 4#bg.jj ,ag5t 9cludes ? am.t 9 his/h] net tax ,v5dor ,,gst *>g$ 6pur*as]3 4#abj ,v5dor 9cludes ? am.t 9 his/h] net tax ,jo9t elec;n ,a jo9t elec;n c 2 made 2t a v5dor 7:o may al 2 ref]r$ 6z an [n] or pr9cipal7 & an ag5t :5 a v5dor is requir$ 6collect tax1 b wd pref] ! ag5t 6d s4 ,0mak+ ? jo9t elec;n1 ! ag5t 2comes responsi# = collect+1 report+1 & remitt+ ! tax on ! supply ( taxa# gds or s]vices made 0! v5dor4 ,! jo9t elec;n is made 0-plet+ & sign+ ,=m ,,gst#ejf1 ,elec;n & ,revoc,n ( an ,elec;n ,2t ,ag5t & ,pr9cipal4 ,bo? ! v5dor &! ag5t m/ keep a copy ( ,=m ,,gst#ejf 9 _! records4 ,ag5ts :o #beh ,sell+ gds = o!rs c#db make ? elec;n m/ *>ge & remit ,,gst/,,hst on ! -mis.n & o!r s]vices !y provide 6! v5dor t relate 6? supply4 ,! ag5t m/ al 9clude ! tax 9 _! ,,gst/,,hst return4 ,note --,"u propos$ am5d;ts1 ! rules p]ta9+ 6bad debt adju/;ts & recov]y ( bad debt n[ apply 6ag5ts :o h made ! elec;n4 ,= m 9=m,n on bad debt1 see 8,bad ,debt adju/;ts0 on page #bj & 8,bad ,debt recov]$0 on page #ba4 --,al1 x is al propos$ t bill+ ag5ts (a v5dor 2 a# 6use ? elec;n4 ,:5 ! v5dor does n h 6*>ge ,,gst/,,hst ,if a v5dor wd n h _h 6*>ge ,,gst/,,hst if he or %e _h sold gds 7o!r ?an z]o-rat$ or exempt gds7 directly 6! pur*as]1 !n x is y1 ! regi/rant ag5t1 :o m/ *>ge & remit ,,gst/,,hst on ! #bei ,sell+ gds = o!rs d#db sale (! gds4 ,h["e1 y d n *>ge or remit ,,gst/,,hst on yr -mis.n or any o!r s]vices provid$ 6! v5dor t relate 6! sale (! gds4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,9 ! foll[+ example1 we >e us+ ! reduc$ ,,hst rate ( #ad@3p4 ,example ,m>ie1 a non-regi/rant v5dor1 gives a us$ c> 6an ag5t 9 ,nova ,scotia 6sell = h]4 ,! ag5t1 a regi/rant1 sells ! us$ c> = 4#f1jjj plus ,,hst4 ,! ag5t *>ges ,m>ie a -mis.n ( 4#fjj plus an adv]tis+ fee ( 4#be4 ,! ag5t does n *>ge ,,hst on ! -mis.n & adv]tis+4 #bfj ,sell+ gds = o!rs e#db ,transac;n summ>y ,am.t ag5t *>ges pur*as] ,pur*as] pays 4#f1jjj plus 4#hdj ,,hst 6sales ag5t4 ,am.t ag5t *>ges v5dor ,-mis.n """""""""""""""""""""""""" 4#fjj ,adv]tis+ """"""""""""""""""""""""" 4#be ,total """"""""""""""""""""""""""" 4#fbe ,am.t ag5t gives v5dor ,sell+ price exclud+ ,,hst """"" 4#f1jjj ,less ag5t's *>ges """"""""""""" 74#fbe7 ,am.t due 6,m>ie 7v5dor7 """"""" 4#e1cge ,,hst 6report ,ag5t ,ag5t 9cludes 4#hdj ,,hst *>g$ 6pur*as] 9 his/h] net tax4 #bfa ,sell+ gds = o!rs f#db ,v5dor ,v5dor does n report any ,,hst collect$ = ? supply ,excep;n ,g5],y1 ag5ts wd h 6*>ge & remit ,,gst/,,hst on gds t 7 n us$ 9 -m]cial activities & sold = regi/rant v5dors4 ,h["e1 "s"ts1 regi/rant v5dors may want 6*>ge & remit ! tax4 ,9 ^! situ,ns1 v5dors & ag5ts may jo9tly elect 9 writ+ 6make ! sale ( ^? gds taxa#4 ,:5 ! gds >e sold1 ! v5dors *>ge tax & 9clude x 9 _! net tax4 ,! v5dors al pay ,,gst/,,hst on ! s]vices provid$ 0! ag5ts & may 2 a# 6claim an ,,itc = ? tax4 ,h["e1 v5dors _c claim an ,,itc = o!r exp5ses relat$ 6! supply4 ,z]o-rat$ & exempt gds ,:5 z]o-rat$ or exempt gds >e sold1 nei ! ag5t nor ! v5dor *>ges ! #bfb ,sell+ gds = o!rs g#db pur*as] ,,gst/,,hst4 ,:e!r ! v5dor is a regi/rant or n1 ! ag5t *>ges ,,gst/,,hst on _! -mis.ns & o!r s]vices1 s* z adv]tis+1 provid$ 9 rel,n 6! sale4 ,? rule al applies 6! sale ( gds t wd ord9>ily 2 tax$ ,,gst/,,hst at #g@3p ov] #ae@3p 2f ,july #a1 #bjjf1 or ,,gst/,,hst at -------------------------------------#dc #f@3p ov] #ad@3p on or af ,july #a1 #bjjf4 ,! gds >e z]o-rat$ 2c ! pur*as] 7o!r ?an a 3sum]7 does n use ! gds b exports !m f ,canada4 ,example ,z an ag5t (a v5dor1 y sell z]o-rat$ m$ical supplies 9 ,ont>io = 4#b1jjj4 ,yr -mis.n is #bj@3p (! sell+ price & y *>ge an adv]tis+ fee ( 4#ajj4 #bfc ,sell+ gds = o!rs a#dc ,transac;n summ>y ,am.t ag5t *>ges pur*as] ,z]o-rat$ m$ical supplies """""" 4#b1jjj ,,gst 74#b1jjj multipli$ 0#j@3p7 """ 4#j ,am.t pur*as] pays """"""""""""" 4#b1jjj ,2f ,july #a1 #bjjf ,am.t ag5t *>ges v5dor ,-mis.n 74#b1jjj multipli$ 0#bj@3p7 """"""""""""""""""""""" 4#djj ,adv]tis+ """""""""""""""""""""""" 4#ajj ,,gst 74#ejj multipli$ 0#g@3p7 """" 4#ce ,total """"""""""""""""""""""""""" 4#ece ,am.t ag5t gives v5dor ,am.t pur*as] pays """"""""""""" 4#b1jjj ,less ag5t's *>ges """"""""""""" 74#ece7 ,am.t due 6v5dor """"""""""""""" 4#a1dfe #bfd ,sell+ gds = o!rs b#dc ,,gst 6report ,ag5t ,ag5t 9cludes ,,gst ( 4#ce *>g$ 6v5dor 9 his/h] net tax4 ,v5dor ,,gst *>g$ 6pur*as] 4#j ,on or af ,july #a1 #bjjf ,am.t ag5t *>ges v5dor ,-mis.n 74#b1jjj mutlipli$ 0#bj@3p7 """"""""""""""""""""""" 4#djj ,adv]tis+ """""""""""""""""""""""" 4#ajj ,,gst 74#ejj mutlipli$ 0#f@3p7 """" 4#cj ,total """"""""""""""""""""""""""" 4#ecj ,am.t ag5t gives v5dor ,am.t pur*as] pays """"""""""""" 4#b1jjj ,less ag5t's *>ges """"""""""""" 74#ecj7 ,am.t due 6v5dor """"""""""""""" 4#a1dgj #bfe ,sell+ gds = o!rs c#dc ,,gst 6report & remit ,ag5t ,ag5t 9cludes ,,gst ( 4#cj *>g$ 6v5dor 9 his/h] net tax4 ,v5dor ,,gst *>g$ 6pur*as] 4#j ,direct sell]s ,direct sell]s >e organiz,ns t m>ket _! products 63sum]s "? 4tributors &/or 9dep5d5t sales 3tractors :o solicit ord]s & deliv] m]*&ise directly 6pur*as]s 9 _! homes4 ,a special alt]nate ,,gst/,,hst collec;n me?od simplifies tax collec;n = direct sell]s & _! 9dep5d5t sales 3tractors4 ,? me?od gives direct sell]s ! op;n ( hav+ ! ,,gst/,,hst on _! products a3.t$ = 5tirely at ! direct sell] or 4tributor level1 bas$ on ! su7e/$ retail price (! products4 #bff ,sell+ gds = o!rs d#dc ,direct sell]s calculate _! net tax z if !y made ! sales directly 6! pur*as]s at ! su7e/$ retail price4 ,)! alt]nate collec;n me?od1 mo/ 9dep5d5t sales 3tractors d n h 6be regi/]$ = ,,gst/,,hst 2c !y d n h 6a3.t = ,,gst/,,hst on _! sales ( products 6pur*as]s4 ,!y d n 9clude rev5ues f ^! sales 9 _! calcul,n 6det]m9e if !y >e a small suppli]4 ,= m 9=m,n1 9clud+ h[ 6apply = approval 6use ! special alt]nate ,,gst/,,hst collec;n me?od1 see ,,gst/,,hst ,memor&um1 #ad.a1 ,direct ,sell]s4 ,auc;ne]s ,if y >e a regi/rant auc;ne] sell+ gds =a p]son 7:o may 2 ref]r$ 6z a v5dor1 [n] or pr9cipal71 y >e 3sid]$ 6h made a sale ( taxa# gds4 ,? m1ns t :e!r or n ! v5dor is regi/]$ = ,,gst/,,hst1 x is y1 ! auc;ne]1 :o m/ *>ge & remit #bfg ,sell+ gds = o!rs e#dc ,,gst/,,hst on ! sale (! v5dor's gds4 ,h["e1 y d n *>ge or remit ,,gst/,,hst on yr -mis.n or o!r s]vices provid$ 6! v5dor t relate 6! sale (! gds1 s* z /orage & adv]tis+4 ,= m 9=m,n1 see ,,gst/,,hst ,9fo ,%eet1 ,,gi-#jaj1 ,auc;ne]s1 availa# on \r ,web site at _+www.cra.gc.ca_:4 ,elec;n ,"s"ts a regi/]$ v5dor 7:o may al 2 ref]r$ 6z an [n] or pr9cipal7 & an auc;ne] make a jo9t elec;n 6h ! v5dor remit ,,gst/,,hst on ! sale ( auc;n$ gds4 ,c]ta9 3di;ns m/ 2 met 9 ord] 6make an elec;n3 --bo? ! v5dor & auc;ne] m/ 2 ,,gst/,,hst regi/rants2 --! sale (! gds wd 2 taxa# supplies if sold 0! v5dor2 --! gds >e prescrib$ 9 ! ,prop]ty ,suppli$ 0,auc;n 7,,gst/,,hst7 ,regul,ns2 & #bfh ,sell+ gds = o!rs f#dc --at l1/ #ij@3p (! value (! gds sold at auc;n on a "picul> "d on 2half (! v5dor is attributa# 6sales ( prescrib$ gds4 ,prescrib$ gds 9clude3 --motor vehicles design$ = higes ! v5dor ,,gst/,,hst on 8 or h] -mis.n & on any s]vices provid$ 6! v5dor1 s* z /orage & adv]tis+4 -------------------------------------#dd ,6make an elec;n1 -plete ,=m ,,gst#ejb1 ,elec;n & ,revoc,n ( an ,elec;n ,2t ,auc;ne] & ,pr9cipal4 ,bo? ! #bfi ,sell+ gds = o!rs a#dd v5dor & auc;ne] m/ keep a sign$ copy (! elec;n 9 _! records4 #bgj ,supplies 6diplomats1 b#dd ,9dians1 & gov]n;ts ,diplomats ,z a regi/rant1 y h 6*>ge ,,gst/,,hst on taxa# gds & s]vices y provide 6diplomatic mis.ns1 3sul> po/s1 9t]n,nal organiz,ns1 diplomatic ag5ts1 3sul> (fic]s1 & designat$ (ficials ( 9t]n,nal organiz,ns4 ,y h 6*>ge ,,gst/,,hst :e!r !y make pur*ases = !mvs or _! organiz,ns4 ,=eign repres5tatives >e n exempt f pay+ ,,gst/,,hst1 & y m/ collect x f !m1 ev5 if !y %[ y a diplomatic id5tific,n c>d4 ,h["e1 !y may 2 eligi# 6apply =a ,,gst/,,hst rebate if y1 z ! v5dor1 h giv5 !m a3epta# docu;t,n = _! pur*ases4 ,6claim ! rebate1 !y h 6file ,=m ,,gst#dih1 ,,gst/,,hst ,rebate ,applic,n = ,=eign ,repres5tatives1 ,diplomatic ,mis.ns1 ,3sul> ,po/s1 ,9t]n,nal ,organiz,ns1 or ,visit+ ,=ces ,units4 #bga ,f$]al gov]n;t c#dd ,we 3sid] ! f$]al gov]n;t 6be a s+le 5t;y4 ,x 9cludes all de"p;ts1 bran*es1 & ag5cies4 ,f$]al gov]n;t de"p;ts1 bran*es1 corpor,ns1 & ag5cies pay ,,gst/,,hst on _! taxa# pur*ases4 ,"!=e1 z a regi/rant1 y h 6*>ge ,,gst/,,hst on ! taxa# gds & s]vices y supply 6! f$]al gov]n;t4 ,special rules apply 6supplies ( r1l prop]ty4 ,call u or see ,,gst/,,hst ,memor&a ,s]ies1 ,*apt] #ai1 ,special ,sectors3 ,r1l ,prop]ty4 ,! f$]al gov]n;t al has 6*>ge ,,gst/,,hst on xs taxa# supplies4 ,prov9cial & t]ritorial gov]n;ts ,! gov]n;ts (! "picipat+ prov9ces 7,nova ,scotia1 ,new ,brunswick1 & ,newf.dl& & ,labrador7 h agre$ 6pay ,,gst/,,hst on _! taxa# pur*ases4 ,al1 all ,pr9ce ,$w>d ,isl& & ,nunavut #bgb ,supplies 6diplomats d#dd gov]n;t de"p;ts & ag5cies pay ,,gst/,,hst on _! taxa# pur*ases4 ,"!=e1 y h 6*>ge ,,gst/,,hst on taxa# gds & s]vices y make 6! de"p;ts & ag5cies ( ^! gov]n;ts4 ,! rema9+ prov9cial & t]ritorial gov]n;ts1 9clud+ all _! gov]n;t de"p;ts or m9i/ries1 & c]ta9 ( _! ,cr[n corpor,ns1 bo>ds1 -mis.ns1 & ag5cies1 d n pay ,,gst/,,hst on _! taxa# pur*ases if !y provide c]tific,n4 ,call u if y want 6"k if a "picul> gov]n;t de"p;t1 m9i/ry1 & ,cr[n corpor,n is 3sid]$ "p (a prov9cial or t]ritorial gov]n;t = ,,gst/,,hst purposes4 ,y d n *>ge ,,gst/,,hst on taxa# gds & s]vices made 6^! gov]n;ts if an au?oriz$ (ficial provides evid;e t !y >e a prov9cial or t]ritorial de"p;t or 5t;y4 ,we w a3ept a c]tific,n clause t an au?oriz$ (ficial (a prov9cial or t]ritorial gov]n;t 5t;y has sign$ z satisfactory evid;e4 ,? is a /ate;t on prov9cial or t]ritorial pur*ase #bgc ,supplies 6diplomats e#dd docu;ts t c]tifies t a prov9cial or t]ritorial gov]n;t is pur*as+ ! gds or s]vices ) ,cr[n funds4 ,z ! v5dor1 y h 6keep ! pur*ase docu;ts )! c]tific,n clause = audit purposes4 ,employees (a prov9cial gov]n;t :o make (ficial busi;s pur*ases 9 _! [n "n h 6pay ,,gst/,,hst4 ,y c claim ,,itc's = any ,,gst/,,hst y pd or [e on pur*ases y made 6supply taxa# gds & s]vices 6prov9cial or t]ritorial gov]n;ts4 ,prov9cial gov]n;ts h 6*>ge ,,gst/,,hst on _! taxa# supplies ( gds & s]vices4 ,municipalities ,municipalities pay ,,gst/,,hst on _! taxa# pur*ases4 ,"!=e1 z a regi/rant1 y h 6*>ge ,,gst/,,hst on ! taxa# gds & s]vices y supply 6municipalities4 ,special rules apply 6supplies ( r1l prop]ty4 ,call u or see #bgd ,supplies 6diplomats f#dd ,,gst/,,hst ,memor&a ,s]ies1 ,*apt] #ai1 ,special ,sectors3 ,r1l ,prop]ty4 ,municipalities al h 6*>ge ,,gst/,,hst on _! taxa# supplies4 ,h["e1 _m gds & s]vices provid$ 0municipalities >e exempt4 ,al1 mo/ gds & s]vices made 2t municipalities & _! [n p>a-municipal organiz,ns >e exempt4 ,= m 9=m,n1 see \r guide ,,rc#djdi1 ,,gst/,,hst ,9=m,n = ,municipalities4 ,9dians ,usu,y1 ,9dians1 ,9dian b&s1 & un9corporat$ b&-emp[]$ 5tities d n pay ,,gst/,,hst on _! taxa# pur*ases if !y meet c]ta9 3di;ns & provide prop] docu;t,n4 ,gds ,y d n *>ge ,,gst/,,hst on gds y supply 6an ,9dian1 ,9dian b&1 or b&- emp[]$ 5t;y if ! gds >e suppli$ #bge ,supplies 6diplomats g#dd on a res]ve or1 :5 sold (f a res]ve1 y or yr ag5t deliv] !m 6a res]ve4 ,if ! pur*as] transports ! gds 6a res]ve1 tax applies 6! supply4 ,s]vices ,y d n *>ge ,,gst/,,hst on s]vices y supply 6an ,9dian if y p]=m ! s]vices 5tirely on res]ve or ! s]vices >e = r1l prop]ty 9t]e/s on a res]ve4 ,y al d n *>ge ,,gst/,,hst on s]vices y supply 6an ,9dian b& or b&-emp[]$ 5t;y = b& manage;t activities or = r1l prop]ty on a res]ve1 ev5 :5 p]=m$ (f res]ve4 ,h["e1 ,9dian b&s -------------------------------------#de & b&-emp[]$ 5tities h 6pay ,,gst/,,hst on all (f-res]ve pur*ases ( transport,n1 %ort-t]m a3ommod,n1 m1ls1 & 5t]ta9;t4 #bgf ,docu;t,n a#de ,an ,9dian m/ pres5t y pro( ( regi/r,n "u ! ,9dian ,act 6pur*ase gds or s]vices )\t pay+ ,,gst/,,hst4 ,= 9dividuals1 we a3ept ! ,c]tificate ( ,9dian ,/atus c>d z pro( ( regi/r,n4 ,? c>d 4plays ! ,canadian maple l1f logo1 foll[$ immly by 8,9dian & ,nor!rn ,a6airs ,canada40 ,! c]tificate may al be> ! photograph (! 9dividual1 a regi/ry numb] 7#i or #aj digits71 ! "n (! b& 6: ! 9dividual 2l;gs1 &! family numb]4 ,y m/ keep1 z adequate evid;e1 a not,n on ! 9voice or o!r sales docu;t (! #i or #aj digit regi/ry numb] or ! b& "n & family numb] 7-monly ref]r$ 6z ! b& numb]/tr1ty numb]74 ,we a3ept z adequate evid;e a c]tificate provid$ 0an ,9dian b& or b&- emp[]$ 5t;y t ! prop]ty is 2+ pur*as$ 0! b&4 ,9 ! case ( s]vices1 ! c]tificate m/ /ate t ! s]vices >e 2+ pur*as$ = b& manage;t activities4 ,": gds >e deliv]$ #bgg ,supplies 6diplomats b#de 6a res]ve1 y m/ al keep adequate evid;e ( deliv]y4 ,y c claim ,,itc's = any ,,gst/,,hst y pd or [e on pur*ases y made 6supply taxa# gds & s]vices 6,9dians & ,9dian b&s1 ev5 ?\< y did n collect ,,gst/,,hst on ! supply4 ,= m 9=m,n1 see ,te*nical ,9=m,n ,bullet9 ;,b-#jci;,r#b1 ,,gst/,,hst ,adm9i/rative ,policy--,applic,n (! ,,gst/,,hst 6,9dians4 ,excep;n ,z ( ,febru>y #ae1 #aiih1 taxa# gds & s]vices pur*as$ 0,yukon ,f/ ,n,ns )a f9al agree;t 9 place & ,9dians :o >e memb]s ( s* ,f/ ,n,ns & resid5t 9 ! ,yukon >e subject 6,,gst/,,hst4 #bgh ,trade-9s c#de ,if1 9 ! c\rse ( yr busi;s1 y a3ept us$ gds 9 trade = full or "pial pay;t = gds y sell or l1se1 special rules apply dep5d+ on :e!r or n ! p]son f :om y >e a3ept+ ! trade-in has 6*>ge tax on ! trade-in4 ..,e6ective ,july #a1 .#bjjf1 "u propos$ legisl,n1 ! ,,gst rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,? propos$ *ange 6law is curr5t at ? "t4 ,:5 ! v5dor has 6*>ge tax ,if ! p]son f :om y a3ept us$ gds 9 trade has 6*>ge ,,gst/,,hst 7= example1 if ! trade-in is an asset (a regi/rant's busi;s71 two sep>ate transac;ns take place4 ,y pur*ase ! trade-in f yr cu/om] & make a sale or a l1se 6! same cu/om]4 ,y h 6collect ,,gst/,,hst on ! full #bgi ,trade-9s d#de price *>g$ =! gds y sell or l1se1 & y h 6pay ,,gst/,,hst on ! value (! trade-in4 ,example ,axle ,-pany1 a regi/rant 9 ,alb]ta1 sells new ma*9]y 6,gilson ,-pany1 al a regi/rant1 = 4#ej1jjj4 ,axle ,-pany a3epts old ma*9]y z a trade-in )a trade-in value ( 4#bj1jjj4 ,axle ,-pany w 9voice & collect ,,gst on ! full 4#ej1jjj sell+ price4 ,gilson ,-pany w 9voice & collect ,,gst on ! trade-in value ( 4#bj1jjj4 ,bo? y & yr cu/om] may claim an ,,itc =! ,,gst/,,hst y bo? pay or [e4 ,:5 y a3ept a trade-in1 f9d \ if yr cu/om] has 6collect ,,gst/,,hst 2f y close ! d1l4 ,if s1 make sure ! 9voice 9cludes ! 9=m,n li/$ on ! *>t on page #ab1 s t y c claim an ,,itc4 #bhj ,:5 ! v5dor does n h 6*>ge e#de tax ,a di6]5t rule applies = us$ gds y a3ept 9 trade f a p]son :o is n requir$ 6*>ge ,,gst/,,hst 7usu,y a p]son :o is n requir$ 6regi/] = ,,gst/,,hst74 ,a p]son may al trade 9 a l1sehold 9t]e/ 9 us$ gds4 ,9 ? case1 y *>ge ,,gst/,,hst on ! net am.t (! sale or l1se1 t is1 ! price (! gds y sell or l1se m9us ! am.t y all[ =! trade-in4 ,? approa* is 3si/5t )! tr1t;t ( trade-9s "u mo/ prov9cial sales taxes4 ,= m 9=m,n on trade-9s1 see ,te*nical ,9=m,n ,bullet9 ;,b-#jhd1 ,tr1t;t ( ,us$ ,gds4 ,! foll[+ example uses ! reduc$ ,,gst rate ( #f@3p4 ,example ,john1 an 9dividual :o has us$ 8 c> = p]sonal use only1 goes 6a regi/]$ c> d1l] 9 ,manitoba 6trade 9 8 us$ c> =a new "o4 ,! sell+ price (! new #bha ,trade-9s f#de c> is 4#be1jjj1 &! d1l] all[s 4#aj1jjj =! us$ c>4 ,! d1l] *>ges ,,gst on 4#ae1jjj4 ,sell+ price ( new c> """"""" 4#be1jjj ,less trade-in ( us$ c> """ 74#aj1jjj7 ,subtotal """"""""""""""""""" 4#ae1jjj ,,gst 74#ae1jjj mutlipli$ 0#f@3p7 """""""""""""""""""""""" 4#ijj ,john pays """""""""""""""""" 4#ae1ijj ,sale-l1seback >range;ts ,:5 y pur*ase "s?+ f a p]son :o does n h 6collect tax on ! sale & immly l1se ! prop]ty back 6t p]son1 ! am.t ( ,,gst/,,hst on ! l1se is det]m9$ 0deduct+ ! am.t pd or cr$it$ =! sale f ! l1se pay;ts4 ,! total cr$it is usu,y spr1d ev5ly ov] ! numb] ( l1se pay;ts4 -------------------------------------#df ,:5 "! is no *ange 9 ! numb] ( l1se pay;ts1 y det]m9e ! cr$it = ea* l1se pay;t at ! 2g9n+ (! l1se 0divid+ #bhb ,trade-9s a#df ! sale price (! gd 0! numb] ( l1se pay;ts4 ,! maximum y c deduct f any "o l1se pay;t is ! am.t nec 6br+ t pay;t 6z]o4 ,:5 "! is a renewal1 v>i,n1 or e>ly t]m9,n 9 a l1se t *anges ! numb] ( l1se pay;ts1 or :5 ! l1se is assign$ 6a new lessor b ! lessee &! prop]ty rema9 ! same1 y recalculate ! am.t t y may cr$it ag/ ea* l1se pay;t4 ,:5 a lessee ex]cises an op;n 6pur*ase ! prop]ty1 y c deduct any unus$ cr$it f t pur*ase price up 6! am.t (! pur*ase price4 ,call u if y ne$ m 9=m,n on sale- l1seback >range;ts4 ,b>t]-ex*ange net"ws ,a b>t]-ex*ange net"w is a gr\p ( p]sons :o h agre$ 9 writ+ 6a3ept cr$its 7b>t] units7 on a3.ts (! gr\p memb]s 9 ex*ange = prop]ty or s]vices trad$ am;g memb]s4 ,! a3.ts >e ma9ta9$ 0an 8adm9i/rator01 :o is responsi# = #bhc ,trade-9s b#df adm9i/]+1 ma9ta9+1 or op]at+ a sy/em ( memb]s' a3.ts 6: b>t] units may 2 cr$it$4 ,:5 suppli$ 0a ,,gst/,,hst regi/rant1 tax applies on ! ex*ange value (! b>t] unit & on ! gds & s]vices provid$ =! units4 ,! adm9i/rator (a b>t]-ex*ange net"w may apply 6h ! net"w designat$ = ,,gst/,,hst purposes4 ,memb]s (a designat$ b>t]-ex*ange net"w d n h 6pay tax on b>t] units a3ept$ 9 ex*ange = _! supplies ( gds or s]vices4 ,h["e1 if regi/rants1 !y wd 3t9ue 6*>ge tax on _! taxa# supplies ( gds & s]vices provid$ =! b>t] units4 ,call u if y ne$ m 9=m,n on h[ 6apply =! design,n4 #bhd ,sell+ yr busi;s c#df ,if y >e sell+ yr busi;s or "p ( yr busi;s1 "! is a jo9t elec;n t c 2 made )! pur*as] 6h no tax paya# on ! sale if3 --y sell ! busi;s or "p (! busi;s t y e/abli%$ or c>ri$ on2 --"! is an agree;t =! sale2 & --! pur*as] acquires [n]%ip1 posses.n1 or use ( at l1/ #ij@3p (! prop]ty t c r1sonably 2 reg>d$ z 2+ nec =! pur*as] 6be capa# ( c>ry+ on ! busi;s or "p (! busi;s1 z a busi;s4 ,any prop]ty n acquir$ "u ! agree;t b t ! pur*as] ne$s 6c>ry on ! busi;s has 6fall )9 ! rema9+ #aj@3p (! fair m>ket value ( all ! prop]ty acquir$4 ,= example1 ": r1l prop]ty s* z l& &a build+ is n 9clud$ 9 ! supply1 b is pur*as$ else":1 x & any o!r prop]ty pur*as$ %d n exce$ #aj@3p (! fair m>ket value ( all ! prop]ty requir$ 6c>ry on ! busi;s4 #bhe ,sell+ yr busi;s d#df ,z well1 ! pur*as] has 6be capa# ( c>ry+ on ! same k9d ( busi;s t y e/abli%$ or c>ri$ on )! prop]ty t ! pur*as] has acquir$ "u ! agree;t4 ,? elec;n c only 2 fil$ by3 --a regi/rant :5 sell+ 6ano!r regi/rant2 or --a non-regi/rant :5 sell+ 6ei a regi/rant or a non-regi/rant4 ,? elec;n _c 2 us$ if y sell only "o or m assets ( yr busi;s1 or if y >e a regi/rant &! pur*as] is n4 ,y / h 6*>ge ,,gst/,,hst on ! foll[+ supplies ev5 if y &! pur*as] made ! elec;n3 --taxa# s]vices 6be r5d]$ 6! pur*as]2 --taxa# supplies ( prop]ty 0way ( l1se1 lic;e1 or simil> >range;t2 & --a taxa# sale ( r1l prop]ty 6a pur*as] :o is n a regi/rant4 ,6make ? elec;n1 use ,=m ,,gst#dd1 ,elec;n ,3c]n+ ! ,acquisi;n (a ,busi;s or ,"p (a ,busi;s4 ,! pur*as] has #bhf ,sell+ yr busi;s e#df 6file ! elec;n ) u no lat] ?an ! due date (! pur*as]'s next ,,gst/,,hst return 9 : tax wd h be5 paya# if ! elec;n _h n be5 made4 ,w y h any m busi;s activ;y8 ,af y sell ! assets ( yr busi;s1 y may or may n 9t5d 6c>ry on ) ano!r type ( busi;s activ;y4 ,if y sell yr 5tire busi;s & h no 9t5;n ( 3t9u+ 9 any busi;s activ;y1 3tact u 6c.el yr ,,gst/,,hst a3.t4 ,un.s y notify u1 we w 3t9ue 6s5d y ,,gst/,,hst returns & expect y 6-plete & file !m ) u4 ,call u or s5d u ,=m ,,rc#ade1 ,reque/ 6,close ,busi;s ,numb] 7,,bn7 ,a3.ts4 ,if y 9t5d 6c>ry on ) ano!r type ( busi;s activ;y1 call u 6det]m9e if y c 3t9ue 6use yr curr5t ,,bn1 or if y w ne$ 6apply =a new "o4 #bhg f#df #bhh ,*ange ( legal 5t;y g#df ,if ! legal /atus ( yr busi;s [n]%ip *anges1 3tact u 6det]m9e if y ne$ 6*ange yr ,,gst/,,hst regi/r,n4 ,= example1 if y >e a sole proprietor & decide 6take on a "pn] 9 yr busi;s1 y ne$ 6get a ,,gst/,,hst a3.t =! "pn]%ip4 ,ano!r example is if y >e a sole proprietor & decide 69corporate yr busi;s1 yr legal /atus w *ange f t (a sole proprietor 6t (a corpor,n1 & y w al ne$ 6*ange yr ,,gst/,,hst regi/r,n4 ,call u = m 9=m,n4 #bhi #bij ,c.ell+ yr regi/r,n #dg ,y c reque/ 6c.el yr regi/r,n if3 --y >e a small suppli] 7o!r ?an a p]son :o is c>ry+ on a taxi busi;s7 & y h be5 regi/]$ = at l1/ "o ye>2 or --y decide 6close yr busi;s or /op mak+ taxa# supplies & y no l;g] ne$ 6be regi/]$ = ,,gst/,,hst4 ,h["e1 y may h 6remit ,,gst/,,hst on capital prop]ty us$ 9 yr -m]cial activities1 & on o!r prop]ty y h on h& :5 y c.el y regi/r,n4 ,:5 y c.el yr regi/r,n1 y h 6file all ,,gst/,,hst returns & remit any ,,gst/,,hst collect$ or collecti# on taxa# supplies :ile a regi/rant4 ,non-capital prop]ty held at ! "t ( deregi/r,n ,:5 y c1se 6be a regi/rant1 y >e 3sid]$ 6h sold ea* prop]ty 7o!r ?an capital prop]ty7 y held = #bia ,c.ell+ yr regi/r,n a#dg 3sump;n1 use1 or supply 9 a -m]cial activ;y & 6h collect$ ,,gst/,,hst on s* sales4 ,y h 6remit ,,gst/,,hst on ! fair m>ket value ( ea* ( ^! prop]ties immly 2f y c1se 6be a regi/rant4 ,y >e requir$ 6a3.t = ? ,,gst/,,hst on yr la/ return z a regi/rant4 ,capital prop]ty held at ! "t ( deregi/r,n ,:5 y c1se 6be a regi/rant1 y >e 3sid]$ 6h c1s$ us+ capital prop]ty y held = use 9 yr -m]cial activities immly 2f c1s+ 6be a regi/rant4 ,capital prop]ty 9cludes l&1 build+s1 vehicles1 & -put]s4 ,z a result1 ! 8*ange 9 use rules0 may 2 9vok$4 ,"u ^! rules1 y >e 3sid]$ 6h sold ! capital prop]ty immly 2f c1s+ 6be a regi/rant & 6h collect$ tax equal 6! 8basic tax 3t5t0 (! capital prop]ty at t "t4 ,f9,y1 y >e requir$ 6a3.t =! tax y >e 3sid]$ 6h collect$ 9 yr net tax #bib ,c.ell+ yr regi/r,n b#dg calcul,n on yr la/ return z a regi/rant4 ,z a result ( ^! rules1 ! ,,itc's previ\sly claim$ on s* prop]ty w g5],y 2 recaptur$4 ,= 9=m,n on ! *ange 9 use rules & on calculat+ basic tax 3t5t1 call u or see page #ag4 ,,itc's = s]vices1 r5t1 royalties1 & simil> pay;ts ,y >e eligi# 6claim ,,itc's on ,,gst/,,hst t 2comes paya# af y c1se 6be a regi/rant if ! ,,gst/,,hst paya# is = s]vices t 7 suppli$ 6y 2f y c1se 6be a regi/rant4 ,? is al ! case = r5t1 royalties1 or simil> pay;ts t >e attributa# 6a p]iod 2f y c1se 6be a regi/rant4 ,9 ! case ( prepd >range;ts1 y >e requir$ 6make an adju/;t 6yr net tax calcul,n on yr f9al return if y h claim$ ,,itc's =! ,,gst/,,hst pd or paya# on s]vices 6be provid$ 6y af y c1se 6be a regi/rant1 or = r5t1 royalties or simil> pay;ts t >e #bic ,c.ell+ yr regi/r,n c#dg attributa# 6a p]iod1 af y c1se 6be a regi/rant4 ,fil+ yr f9al ,,gst/,,hst return ,:5 y c1se 6be a regi/rant1 y >e 3sid]$ 6h two sep>ate report+ p]iods & may h 6file two returns :5 c.ell+ yr regi/r,n3 --a return =a report+ p]iod t 5ds immly 2f ! "d y c1se 6be a regi/rant2 & --a second return =a report+ p]iod t wd 2g9 ! "d y c1s$ 6be a regi/rant & 5d on ! la/ "d ( t mon?4 ,? return is only requir$ if y h tax 6remit = t p]iod4 ,example #a ,y >e an annual fil] )a report+ p]iod ( ,janu>y #a 6,decemb] #ca1 #bjje4 ,y #bid ,c.ell+ yr regi/r,n d#dg close yr busi;s 7c1se 6be a regi/rant7 on ,janu>y #a1 #bjjf4 ,y h 6s5d u3 --a f9al return =! p]iod ,janu>y #a 6,decemb] #ca1 #bjje4 ,z ? is a return =a report+ p]iod t is a full fiscal ye>1 ! f9al return is due ,m>* #ca1 #bjjf 7?ree mon?s af ! 5d ( yr fiscal ye>72 & --an a4i;nal return if yr busi;s has tax 6remit =! p]iod ,janu>y #a1 #bjjf 6,janu>y #ca1 #bjjf1 t is due ,febru>y #bh1 #bjjf4 ,example #b ,y >e an annual fil] )a report+ p]iod ( ,janu>y #a 6,decemb] #ca1 #bjjf4 ,y close yr busi;s 7c1se 6be a regi/rant7 on ,octob] #ba1 #bjjf4 ,y h 6s5d u3 --a f9al return =! p]iod ,janu>y #a1 #bjjf 6,octob] #bj1 #bjjf1 t is due ,novemb] #bj1 #bjjf2 & #bie ,c.ell+ yr regi/r,n e#dg --an a4i;nal return if yr busi;s has tax 6remit =! p]iod ,octob] #ba1 #bjjf 6,octob] #ca1 #bjjf1 t is due ,novemb] #cj1 #bjjf4 ,example #c ,y >e a qu>t]ly fil] )a report+ p]iod ( ,janu>y #a 6,m>* #ca1 #bjjf4 ,y close yr busi;s 7c1se 6be a regi/rant7 on ,m>* #ad1 #bjjf4 ,y h 6s5d u3 --a f9al return =! p]iod ,janu>y #a1 #bjjf 6,m>* #ac1 #bjjf1 t is due ,april #ac1 #bjjf2 & --an a4i;nal return if yr busi;s has tax 6remit =! p]iod ,m>* #ad1 #bjjf 6,m>* #ca1 #bjjf t is due ,april #cj1 #bjjf4 ,h[ 6c.el yr regi/r,n ,6c.el yr regi/r,n1 call1 write1 or s5d u ,=m ,,rc#ade1 ,reque/ 6,close ,busi;s ,numb] 7,,bn7 ,a3.ts4 #bif ,app5dix #a--,public,ns #dh ,we (f] a wide range ( public,ns 9 bo? (ficial languages4 ,6get copies ( public,ns1 3tact u at #a-hjj-iei-bbba or visit \r ,web site4 --.,pamphlets .& .booklets >e availa# on a v>iety ( subjects4 ,see ! li/ 2l4 --.,guides 3ta9 m detail$ 9=m,n on h[ ,,gst/,,hst a6ects specific types ( busi;ses & organiz,ns4 ,see ! li/ 9 ! next column4 --.,,gst/,,hst .,memor&a give m in- dep? te*nical 9=m,n on adm9i/rative & policy aspects (! ,,gst/,,hst1 & >e aim$ at tax profes.nals4 --.,te*nical .,9=m,n .,bullet9s ann\nce *anges 6,,gst/,,hst legisl,n & adm9i/rative policy 9 specific >1s4 ,9 ,quebec1 ,rev5u ,qu@ebec adm9i/]s ,,gst/,,hst4 ,if y h busi;s op],ns 9 #big ,app5dix #a a#dh ,quebec1 y c 3tact ,rev5u ,qu@ebec1 at #a-hjj-efg-dfib4 ,pamphlets & booklets .,,rc#b1 ,! ,busi;s ,numb] & ,yr ,canada ,rev5ue ,ag5cy ,a3.ts .,,rc#djca1 ,tax ,refund = ,visitors 6,canada .,,rc#djeh1 ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst .,,rc#djgb1 ,f/ ,n,ns ,tax 7,,fnt7 .,,rc#djhj1 ,,gst/,,hst ,9=m,n = ,freiri]s .,,rc#dajj1 ,h>moniz$ ,sales ,tax &! ,prov9cial ,motor ,vehicle ,tax .,,rc#dajc1 ,,gst/,,hst ,9=m,n = ,suppli]s ( ,public,ns .,,rc#daag1 ,tax ,refund = ,busi;s ,travel 6,canada .,,rc#dabe1 ,basic ,,gst/,,hst ,9=m,n = ,taxi & ,lim\s9e ,op]ators #bih ,app5dix #a b#dh .,,rc#dafj1 ,tax ,refund = ,non- ,resid5ts1 ,travel ,organiz]s & ,=eign ,3v5;ns .,,rc#dbdg1 ,! ,special ,qk ,me?od ( ,a3.t+ = ,public ,s]vice ,bodies .,,rc#dcfe1 ,f/ ,n,ns ,gds & ,s]vices ,tax 7,,fngst7 ,guides .,,rc#djbg1 ,do+ ,busi;s 9 ,canada-- ,,gst/,,hst ,9=m,n = ,non-,resid5ts .,,rc#djbh1 ,,gst/,,hst ,new ,h\s+ ,rebate .,,rc#djcc1 ,g5]al ,applic,n = ,,gst/,,hst ,rebates .,,rc#djcd1 ,,gst/,,hst ,public ,s]vice ,bodies' ,rebate .,,rc#djcf1 ,,gst/,,hst ,9=m,n =! ,travel & ,3v5;n ,9du/ry .,,rc#djdi1 ,,gst/,,hst ,9=m,n = ,municipalities #bii ,app5dix #a c#dh .,,rc#djej1 ,,gst/,,hst ,9=m,n = ,select$ ,li/$ ,f9ancial ,9/itu;ns .,,rc#djha1 ,,gst/,,hst ,9=m,n = ,non- ,pr(it ,organiz,ns .,,rc#djhb1 ,,gst/,,hst ,9=m,n = ,*>ities .,,rc#djia1 ,,gst/,,hst ,rebate = ,"pn]s .,,rc#dbca1 ,,gst/,,hst ,new ,resid5tial ,r5tal ,prop]ty ,rebate #cjj ,app5dix #b--,=ms #di ,"! >e a numb] ( op;ns availa# 6busi;ses & organiz,ns 6make x easi] 6-ply ) ,,gst/,,hst4 ,^! op;ns1 call$ elec;ns or applic,ns1 all[ y 6adapt ! adm9i/rative require;ts ( ,,gst/,,hst 6yr [n busi;s activ;y4 ,"s op;ns >e availa# 6all regi/rants4 ,o!r op;ns >e availa# only 6organiz,ns & busi;ses t meet c]ta9 3di;ns4 ,o!r =ms >e us$ 6remit an am.t ( tax4 ,!y >e call$ returns or remitt.es4 ,6get copies ( =ms1 visit \r ,web site at _+www.cra.gc.ca/forms_: or 3tact u at #a-hjj-iei-bbba4 ,elec;ns ,y c use an elec;n if y meet all ! eligibil;y crit]ia4 ,6make an elec;n1 -plete ! appropriate =m4 ,"s (! elec;ns c al 2 made 0ph"o4 ,once y make an elec;n1 x /ays 9 e6ect until y revoke x1 make ano!r elec;n1 or no l;g] #cja ,app5dix #a a#di qualify 6use x4 ,g5],y1 elec;ns m/ rema9 9 e6ect =a m9imum ( "o ye>4 ,= "s elec;ns1 y d n h 6return ! =m 6u4 ,9/1d1 y c keep a copy (! -plet$ elec;n =m or a /ate;t 3ta9+ c]ta9 prescrib$ 9=m,n on file ) yr records4 ,? applies 6! foll[+ =ms3 ,,gst#ag1 ,,gst#ba1 ,,gst#bc1 ,,gst#bd1 ,,gst#be1 ,,gst#bi1 ,,gst#cj1 ,,gst#ejb1 & ,,gst#ejf4 ,y >e n requir$ 6-plete =ms = c]ta9 o!r elec;ns4 ,see ! next page = 8,elec;ns & applic,ns t d n h =ms40 ,y >e responsi# = 5sur+ y meet ! 3di;ns ( an elec;n4 ,at ! "t ( an audit1 we res]ve ! "r 6v]ify yr eligibil;y & 64all[ an elec;n if y h n met ! require;ts4 ,"s public,ns 9clude elec;n & applic,n =ms4 #cjb ,applic,ns b#di ,applic,ns >e di6]5t f elec;ns4 ,y h 6meet ! nec require;ts1 &= _m applic,ns1 y c call u or -plete ! =m & mail x 6u4 ,we h 6ac"kl$ge t we h process$ & approv$ yr applic,n 2f y c 2g9 6use ! proc$ure = : y h appli$4 ,elec;ns & applic,n =ms availa# 6all busi;ses or 9dividuals .,,gst#aj1 ,applic,n or ,revoc,n (! ,au?oriz,n 6,file ,sep>ate ,,gst/,,hst ,returns & ,rebate ,applic,ns = ,bran*es or ,divi.ns .,,gst#ag1 ,elec;n ,3c]n+ ! ,provi.n (a ,resid;e or ,lodg+ at a ,remote ,"w ,site .,,gst#bj1 ,elec;n = ,,gst/,,hst ,report+ ,p]iod .,,gst#ba1 ,elec;n or ,revoc,n ( an ,elec;n 6,h ! ,jo9t ,v5ture ,op]ator ,a3.t = ,,gst/,,hst #cjc ,app5dix #b c#di .,,gst#bb1 ,r1l ,prop]ty---,elec;n 6,make ,c]ta9 ,sales ,taxa# .,,gst#bd1 ,elec;n 6,tax ,profes.nal ,memb]%ips .,,gst#bi1 ,$uc,nal ,s]vices--,elec;n & ,revoc,n (! ,elec;n 6,make ,c]ta9 ,supplies ,taxa# .,,gst#cj1 ,elec;n = ,pass5g] ,vehicles or ,aircraft 6be ,deem$ 6be ,us$ ,exclusively 9 ,non-,comm]cial ,activities .,,gst#cb1 ,applic,n 6,deem ,"o ,un9corporat$ ,organiz,n 6be a ,bran* ( ,ano!r ,un9corporat$ ,organiz,n .,,gst#dd1 ,elec;n ,3c]n+ ! ,acquisi;n (a ,busi;s or ,"p (a ,busi;s .,,gst#gj1 ,elec;n1 or ,revoc,n ( an ,elec;n1 6,*ange a ,,gst/,,hst ,fiscal ,ye> .,,gst#ga1 ,notific,n ( ,a3.t+ ,p]iods .,,gst#gd1 ,elec;n & ,revoc,n ( an ,elec;n 6,use ! ,qk ,me?od ( ,a3.t+ .,,gst#ahi1 ,g5]al ,applic,n = ,rebate ( ,,gst/,,hst #cjd ,app5dix #b d#di .,,gst#aij1 ,,gst/,,hst ,new ,h\s+ ,rebate ,applic,n = ,h\ses ,pur*as$ f a ,build] .,,gst#aia1 ,,gst/,,hst ,new ,h\s+ ,rebate ,applic,n = ,[n]-,built ,homes .,,gst#aia-;,,ws1 ,3/ruc;n ,summ>y ,"w%eet .,,gst#aib1 ,,gst/,,hst ,transi;nal ,rebate ,applic,n = ,build]s ( ,new ,h\s+ on ,l1s$ ,l& .,,gst#aic1 ,,gst/,,hst ,transi;nal ,rebate ,applic,n = ,pur*as]s ( ,new ,h\s+ .,,gst#bhh1 ,supple;t 6,=m ,,gst#ahi & ,=m ,,gst#dih .,,gst#cgj1 ,employee & ,"pn] ,,gst/,,hst ,rebate ,applic,n .,,gst#dfi1 ,direct ,deposit ,reque/ .,,gst#die1 ,rebate ,applic,n = ,prov9cial ,"p ( ,h>moniz$ ,sales ,tax 7,,hst7 .,,gst#ejb1 ,elec;n & ,revoc,n ( an ,elec;n ,2t ,auc;ne] & ,pr9cipal #cje ,app5dix #b e#di .,,gst#ejf1 ,elec;n & ,revoc,n ( an ,elec;n ,2t ,ag5t & ,pr9cipal .,,gst#ejg1 ,?ird ,"py ,au?oriz,n & ,c.ell,n ( ,au?oriz,n = ,,gst/,,hst ,rebates .,,gst#eae1 ,direct ,deposit ,reque/ =! ,,gst/,,hst ,new ,h\s+ ,rebate .,,gst#eah1 ,,gst/,,hst ,speci,y ,equipp$ ,motor ,vehicle ,rebate ,applic,n .,,gst#eba1 ,,gst/,,hst ,multi- ,employ] ,p5.n ,plan ,tru/ ,rebate ,applic,n .,,gst#ebd1 ,,gst/,,hst ,new ,resid5tial ,r5tal ,prop]ty ,rebate ,applic,n -------------------------------------#ej .,,gst#ebe1 ,supple;t 6! ,new ,resid5tial ,r5tal ,prop]ty ,rebate ,applic,n--,multiple ,units .,,gst#ebh1 ,au?oriz,n 6,use an ,export ,4tribu;n ,c5tre ,c]tificate .,,rc#a1 ,reque/ =a ,busi;s ,numb] 7,,bn7 #cjf ,app5dix #b a#ej .,,rc#ei1 ,busi;s ,3s5t ,=m .,,rc#ade1 ,reque/ 6,close ,busi;s ,numb] 7,,bn7 ,a3.ts ,elec;ns & applic,n =ms = public s]vice & public sector bodies .,,gst#bc1 ,elec;n 0a ,public ,sector ,body 6,h ,xs ,exempt ,memb]%ips ,tr1t$ z ,taxa# ,supplies ,,gst#bf1 ,elec;n or ,revoc,n ( an ,elec;n 0a ,public ,s]vice ,body 6,h an ,exempt ,supply ( ,r1l ,prop]ty ,tr1t$ z a ,taxa# ,supply .,,gst#ca1 ,applic,n 0a ,public ,s]vice ,body 6,h ,bran*es or ,divi.ns ,designat$ z ,eligi# ,small ,suppli] ,divi.ns .,,gst#ff1 ,applic,n = ,,gst/,,hst ,public ,s]vice ,bodies' ,rebate & ,,gst ,self-,gov]n;t ,refund #cjg ,app5dix #b b#ej .,,gst#bhg1 ,elec;n or ,revoc,n (! ,elec;n 0,public ,s]vice ,bodies 6,use ! ,special ,qk ,me?od ( ,a3.t+ .,,gst#cbb1 ,c]tificate ( ,gov]n;t ,fund+ .,,gst#dhh1 ,elec;n or ,revoc,n ( an ,elec;n ,n 6,use ! ,net ,tax ,calcul,n = ,*>ities .,,gst#ebc-a1 ,non-pr(it organiz,ns-- ,gov]n;t ,fund+ ,elec;ns & applic,n =ms = corpor,ns & f9ancial 9/itu;ns .,,gst#be1 ,closely ,relat$ ,corpor,ns & ,canadian ,"pn]%ips--,elec;n or ,revoc,n (! ,elec;n 6,tr1t ,c]ta9 ,taxa# ,supplies z ,hav+ ,be5 ,made = ,nil ,3sid],n ,,gst#bg1 ,elec;n or ,revoc,n ( an ,elec;n 6,deem ,c]ta9 ,supplies 6be ,f9ancial ,s]vices ,,gst#cjc1 ,applic,n 6,(fset ,taxes 0,refunds or ,rebates #cjh ,app5dix #b c#ej ,,gst#cee1 ,/r1ml9$ ,elec;n or ,revoc,n ( an ,elec;n 6,h ! ,jo9t ,v5ture ,op]ator ,a3.t = ,,gst/,,hst ,,gst#dig1 ,elec;n ,"u ! ,special ,attribu;n ,me?od = ,select$ ,li/$ ,f9ancial ,9/itu;ns & ,notice ( ,revoc,n ,rebate applic,ns = diplomats ,,gst#dih1 ,,gst/,,hst ,rebate ,applic,n = ,=eign ,repres5tatives1 ,diplomatic ,mis.ns1 ,3sul> ,po/s1 ,9t]n,nal ,organiz,ns1 or ,visit+ ,=ces ,units ,applic,ns = non-resid5ts & visitors ,,gst#aad1 ,bond = ,non-,resid5t ,p]son ,)\t a ,p]man5t ,busi;s ,e/abli%;t 9 ,canada ,,gst#agf1 ,applic,n = ,visitor ,tax ,refund #cji ,app5dix #b d#ej ,,gst#agg1 ,refund ,applic,n = ,non- ,resid5t ,travel ,organiz]s ,,gst#cfg1 ,5dorse;t 6! ,bond = ,non- ,resid5t ,p]son ,)\t a ,p]man5t ,busi;s ,e/abli%;t 9 ,canada ,,gst#chf1 ,refund ,applic,n = ,=eign ,3v5;ns ,,gst#eaj1 ,applic,n = ,busi;s ,travel ,tax ,refund ,elec;ns & applic,ns t d n h =ms --,simplifi$ ,me?od ( det]m9+ ,,itc's --,simplifi$ ,me?od ( det]m9+ rebates --,elec;n 6use ! actual "p (a patronage divid5d t is attributa# 6taxa# supplies 7o!r ?an z]o-rat$ supplies7 = purposes ( 3sid],n & ,,gst/,,hst adju/;ts --,elec;n n 6use patronage divid5ds = purposes ( 3sid],n & ,,gst/,,hst adju/;ts #caj ,app5dix #b e#ej --,elec;n 3c]n+ ! supply ( busi;s prop]ty (a dec1s$ p]son --,applic,n = approval =a direct sell] 6use ! alt]nate collec;n me?od --,applic,n = design,n (a b>t] ex*ange net"w --,applic,n = design,n 6tempor>ily /op fil+ ,,gst/,,hst returns ,returns & ,remitt.es .,,gst#ei1 ,,gst/,,hst ,return = ,import$ ,taxa# ,supplies .,,gst#fj1 ,,gst/,,hst ,return = ,acquisi;n ( ,r1l ,prop]ty .,,gst#fb1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,return 7,non-,p]sonaliz$7 .,,gst#dbf1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,remitt.e 7,non-,p]sonaliz$7 .,,gst#dhi1 ,tax ,return = ,self- ,assess;t (! ,prov9cial ,"p ( ,h>moniz$ ,sales ,tax 7,,hst7 #caa ,app5dix #b f#ej .,,gst#did1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax ,f9al ,return = ,select$ ,li/$ ,f9ancial ,9/itu;ns .,,gst#dii-a1 ,f/ ,n,ns ,tax 7,,fnt7 ,s*$ule #cab ,app5dix #c--,l9e-by-l9e #ea 9/ruc;ns = -plet+ yr ,,gst/,,hst return ,6-plete yr ,,gst/,,hst return1 y usu,y ne$ ! foll[+ am.ts3 yr rev5ues1 & ,,gst/,,hst = bo? rev5ues & pur*ases4 ,we h 9clud$ sample p]sonaliz$ ,,gst/,,hst returns at ! 5d ( ? guide4 ,if y >e us+ ! ,qk ,me?od1 foll[ ! 9/ruc;ns = l9es #aja 6l9e #ajg on page #ec4 ,foll[ ! 9/ruc;ns f ! regul> me?od 6-plete ! o!r l9es4 ,only -plete ! l9es (! return t apply 6y4 ,9clude on ! ,,gst/,,hst return 9=m,n t applies only 6! report+ p]iod = : y >e fil+4 ,if y expect a refund f a previ\s report+ p]iod b h n yet rcvd x1 d n 9clude ? 9=m,n on yr curr5t ,,gst/,,hst return4 ,once y h -plet$ ! l9es on ! top "p ( yr return 7,"p #a71 copy ! 9=m,n onto ! correspond+ l9es on ! l[] "p ( yr return 7,"p #b74 ,5sure t ! numb]s >e #cac ,app5dix #c a#ea cle> & t y 5t] ea* digit 9 a sep>ate box4 ,y or yr au?oriz$ repres5tative m/ sign ! return4 ,note ,we d n *>ge or refund a bal.e ( less ?an 4#b4 ,regul> me?od ,l9e #aja--,sales & o!r rev5ue ,5t] ! total am.t ( supplies ( gds & s]vices1 9clud+ z]o-rat$ supplies & o!r rev5ue1 %[n 9 yr records4 ,if y file annu,y1 5t] ! total sales f yr f9ancial /ate;ts or equival5t4 ,d n 9clude prov9cial sales tax1 ,,gst1 ,,hst1 & any am.ts y report$ on a previ\s return4 ,r.d (f ! am.t 6! ne>e/ doll>4 #cad ,l9e #ajc--,,gst/,,hst b#ea collect$ or collecti# ,5t] all ,,gst/,,hst y *>g$ on gds & s]vices = : y h 6*>ge ,,gst & ,,hst 79clud+ ! ,,gst/,,hst y *>g$ on ! sale ( taxa# r1l prop]ty1 if applica#1 or capital assets74 ,= ea* report+ p]iod1 9clude ! am.t ( ,,gst/,,hst y *>g$ on bo? pd & unpd 9voices4 ,l9e #ajd--,adju/;ts ,-plete l9e #ajd only if y h 6make adju/;ts 6.9cr1se ! am.t ( yr net tax =! report+ p]iod4 ,5t] ! total ( all adju/;ts4 ,= example3 --if y wrote (f ! ,,gst/,,hst am.t ( any bad debts 9 a previ\s return & !n recov]$ "s or all ( ^? debts1 add ! am.t ( ,,gst/,,hst y h recov]$ bas$ on ! =mula describ$ on page #ba2 #cae ,app5dix #c c#ea --if yr l1se pay;ts =a pass5g] vehicle >e m ?an ! maximum l1s$ co/s t >e deducti# "u ! ,9come ,tax ,act1 once a ye> y h 6add a por;n (! ,,itc's y previ\sly claim$ = ^! pay;ts4 ,? maximum l1se co/ is ( 4#fej p] mon? = l1ses 5t]$ 96in #aiih & #aiii1 4#gjj p] mon? 9 #bjjj1 & 4#hjj p] mon? 9 #bjja1 #bjjb1 #bjjc1 #bjjd1 & #bjje2 or --if y h claim$ #ajj@3p ,,itc's = m1l & 5t]ta9;t exp5ses dur+ ! ye>1 once a ye> y m/ add #ej@3p ( ^? cr$its 6yr net tax4 ,see page #ae = m 9=m,n4 ,l9e #aje--,total ,,gst/,,hst & adju/;ts = p]iod ,add l9es #ajc & #ajd1 & 5t] ! result on l9e #aje4 #caf ,l9e #ajf--,9put tax d#ea cr$its 7,,itc's7 ,? am.t reflects ! ,,gst/,,hst y pd or [e on ! total value ( gds & s]vices y acquir$1 import$1 or br"\ 96a "picipat+ prov9ce 6use1 3sume1 or resell 9 ! c\rse ( yr -m]cial activities4 ,5t] ! total ( all ,,itc's =! report+ p]iod1 & any ,,itc's y did n claim 9 an e>li] report+ p]iod1 provid$ ! "t limit = claim+ ! ,,itc's has n expir$4 ,l9e #ajg--,adju/;ts ,-plete l9e #ajg if y h 6make adju/;ts 6.decr1se ! am.t ( yr net tax =! report+ p]iod4 ,5t] ! total ( all adju/;ts4 ,= example1 y c claim ! am.t ( any ,,gst/,,hst 9 bad debts y write (f if y h previ\sly a3.t$ =! full am.t ( ,,gst/,,hst on ! supplies t result$ 9 ^? debts1 & remitt$ any net tax [+4 ,see page #bj = m 9=m,n on bad debts4 ,y c al claim a deduc;n = s"eal rebates y #cag ,app5dix #c e#ea pd or cr$it$ 6a pur*as]4 .,"s examples ( rebates >e3 --if y >e a build]1 ! am.t (a new h\s+ rebate y pd or cr$it$ 6a pur*as] 9 t report+ p]iod1 z l;g z y submit ! pur*as]'s new h\s+ rebate applic,n1 ,=m ,,gst#aij1 ,,gst/,,hst ,new ,h\s+ ,rebate ,applic,n = ,h\ses ,pur*as$ ,f a ,build]1 ) yr return4 ,= m 9=m,n1 see \r guide ,,rc#djbh1 ,,gst/,,hst ,new ,h\s+ ,rebate2 --if y pd or cr$it$ ! am.t (a rebate on a sale (a speci,y equipp$ motor vehicle1 z l;g z y submit ,=m ,,gst#eah1 ,,gst/,,hst ,speci,y ,equipp$ ,motor ,vehicle ,rebate ,applic,n1 ) yr ,,gst/,,hst return2 --if y >e a t\r or hotel op]ator1 ! am.t ( rebate y pd or cr$it$ a non-resid5t t\r op]ator or 9c5tive travel h\se = %ort-t]m a3ommod,n4 ,= m 9=m,n1 see \r guide #cah ,app5dix #c f#ea ,,rc#djcf1 ,,gst/,,hst ,9=m,n =! ,travel & ,3v5;n ,9du/ry2 --if y >e a hotel or 3v5;n facil;y op]ator1 ! am.t ( rebate y pd or cr$it$ a non-resid5t 3v5;n sponsor or organiz] = 3v5;n-relat$ gds & s]vices4 ,= m 9=m,n1 see \r guide ,,rc#djcf1 ,,gst/,,hst ,9=m,n =! ,travel & ,3v5;n ,9du/ry2 or -------------------------------------#eb --! am.t ( rebate y pd or cr$it$ 6a non-resid5t = taxa# 9/all,n s]vices1 z l;g z y file ! non- resid5t's rebate applic,n ,=m ,,gst#ahi1 ,g5]al ,applic,n = ,rebate ( ,,gst/,,hst1 ) yr ,,gst/,,hst return4 ,l9e #ajh--,total ,,itc's & adju/;ts ,add l9es #ajf & #ajg1 & 5t] ! result on l9e #ajh4 #cai ,l9e #aji--,net tax a#eb ,subtract l9e #ajh f l9e #aje4 ,! di6];e is yr net tax4 ,5t] ! am.t on ? l9e4 ,if y >e fil+ yr return late & ? l9e %[s an am.t [+1 we w *>ge y p5alty & 9t]e/ on ! am.t1 m9us any 9/al;ts y h alr pd4 ,if ! am.t y 5t] is negative 7total ,,itc's & adju/;ts >e m ?an ! total ,,gst/,,hst & adju/;ts71 put a m9us sign 9 ! box 6! left (! am.t4 ,l9e #aaj--,9/al;t & o!r annual fil] pay;ts ,5t] ! total am.t ( 9/al;ts z y report$ on ,=m ,,gst#eh1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,remitt.e1 or ,=m ,,gst#dbf1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,remitt.e 7,non- ,p]sonaliz$74 ,= m 9=m,n on 9/al;t pay;ts1 see page #bc4 #cbj ,app5dix #c b#eb ,if y >e an 9dividual ) busi;s 9come = 9come tax purposes & h a ,decemb] #ca fiscal ye>-5d1 yr return due date is ,june #ae4 ,h["e1 yr net tax remitt.e is due ,april #cj4 ,if y remitt$ yr net tax & y >e n[ fil+ yr ,,gst/,,hst return1 add ! am.t ( yr remitt.e 6! 9/al;ts y made1 if any1 & 5t] ! total on l9e #aaj4 ,d n 5t] any o!r am.t on l9e #aaj4 ,y _c use ? l9e 6report yr ,,itc's or o!r pay;ts y made )\t fil+ a return1 or refunds y expect 6rcv4 ,l9e #aaa--,rebates ,"s rebates c reduce or (fset yr am.t [+4 ,^? rebate =ms 3ta9 a .,yes/,no "q ask+ y if y want 6claim ! rebate am.t on l9e #aaa ( yr ,,gst/,,hst return4 ,if y want 6(fset ! am.t [+ 0! rebate1 *eck ! .,yes box on ! rebate =m & 9clude x ) ? return4 ,examples ( rebate am.ts t c 2 9clud$ on l9e #aaa >e3 #cba ,app5dix #c c#eb --,=m ,,gst#ahi1 ,g5]al ,applic,n = ,rebate ( ,,gst/,,hst2 --,=m ,,gst#bhd1 ,applic,n = ,,gst/,,hst ,public ,s]vice ,bodies' ,rebate & ,,gst ,self-- ,gov]n;t ,refund2 --,=m ,,gst#ff1 ,applic,n = ,,gst/,,hst ,public ,s]vice ,bodies ,rebate & ,,gst ,self-- gov]n;t ,refund 7non-p]sonaliz$72 --,=m ,,gst#eba1 ,,gst/,,hst ,multi- ,employ] ,p5.n ,plan ,tru/ ,rebate ,applic,n2 & --,,gst#ebd1 ,,gst/,,hst ,new ,resid5tial ,r5tal ,prop]ty ,rebate ,applic,n4 ,5t] ! total am.t ( rebate y >e claim+4 ,see ! sec;n 8,h[ 6use a rebate or refund 6decr1se an am.t [+ on yr ,,gst/,,hst return0 on page #bd1 = m 9=m,n4 .,d .n .9clude ! foll[+ on l9e #aaa3 --am.ts f rebate applic,ns t y h n 9clud$ )! return2 #cbb ,app5dix #c d#eb --,,itc's2 & --am.ts y pd or cr$it$ 6! pur*as] s* z3 --am.ts f =m ,,gst#agg1 ,refund ,applic,n = ,non-,resid5t ,travel ,organiz]s2 --am.ts f ,=m ,,gst#ahi1 ,g5]al ,applic,n = ,rebate ( ,,gst/,,hst1 "u r1son code #aj2 --am.ts f ,=m ,,gst#aij1 ,,gst/,,hst ,new ,h\s+ ,rebate ,applic,n2 or --am.ts f ,=m ,,gst#chf1 ,refund ,applic,n = ,=eign ,3v5;ns4 ,l9e #aab--,total o!r cr$its ,add ! am.ts on l9es #aaj & #aaa1 & 5t] ! total on l9e #aab4 ,l9e #aac ;,a--,bal.e ,subtract l9e #aab f l9e #aji1 & 5t] ! result on l9e #aac ;,a4 ,if ! #cbc ,app5dix #c e#eb result is negative1 put a m9us sign 9 ! box 6! left (! am.t4 ,l9e #bje--,,gst/,,hst due on acquisi;n ( taxa# r1l prop]ty ,-plete ? l9e only if y >e a regi/rant :o pur*ases r1l prop]ty 7o!r ?an an 9dividual :o pur*ases a resid5tial -plex7 = use or supply m ?an #ej@3p 9 ! c\rse ( yr -m]cial activities4 ,5t] ! am.t ( ,,gst/,,hst due on ! acquisi;n ( r1l prop]ty on ? l9e4 ,= m 9=m,n on ! applic,n ( ,,gst/,,hst on r1l prop]ty1 see page #cf4 ,l9e #dje--,o!r ,,gst/,,hst 6be self-assess$ ,-plete ? l9e only3 --if y >e a regi/rant & h 6self- assess ! prov9cial "p ( ,,hst on prop]ty or s]vices br"\ 96a "picipat+ prov9ce4 ,5t] ! #cbd ,app5dix #c f#eb am.t ( tax due on ? l9e bas$ on ! 9=m,n giv5 on page #bh "u 8,tax on gds & s]vices br"\ 96a "picipat+ prov9ce02 or --if y >e a regi/rant :o imports a taxa# supply = 3sump;n1 use1 or supply 9 less ?an #ij@3p ( yr -m]cial activities & h 6self- assess ,,gst/,,hst4 ,5t] on ? l9e ! total am.t ( ,,gst/,,hst due on ! import$ taxa# supplies4 ,see page #ce = m 9=m,n on h[ 6calculate ! tax due4 ,l9e #aac ;,b--,total o!r debits ,add l9es #bje & #dje1 & 5t] ! result on l9e #aac ;,b4 -------------------------------------#ec ,l9e #aac ;,c--,bal.e ,add l9es #aac ;,a & #aac ;,b1 & 5t] ! result on l9e #aac ;,c4 ,if ! #cbe ,app5dix #c a#ec result is negative1 put a m9us sign 9 ! box 6! left (! am.t4 ,l9e #aad--,refund claim$ ,if ! am.t on l9e #aac ;,c is negative1 5t] ? am.t on l9e #aad 6claim yr refund4 ,l9e #aae--,pay;t 5clos$ ,if ! am.t on l9e #aac ;,c is positive1 5t] ? am.t on l9e #aae4 ,5close a *eque = ? am.t4 ,qk ,me?od ,if y h elect$ 6use ! ,qk ,me?od ( a3.t+1 use ! foll[+ l9e-by-l9e 9/ruc;ns 6-plete yr ,,gst/,,hst return4 ,= m detail$ 9=m,n on ! ,qk ,me?od1 see ! booklet ,,rc#djeh1 ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst4 ,if y >e a public s]vice body1 see ! booklet ,,rc#dbdg1 ,! #cbf ,app5dix #c b#ec ,special ,qk ,me?od ( ,a3.t+ = ,public ,s]vice ,bodies4 ,l9e #aja--,sales & o!r rev5ue ,5t] ! total am.t ( supplies ( gds & s]vices t >e taxa# .9clud+ .,,gst/,,hst1 z %[n 9 yr records4 ,if y file annu,y1 5t] ! total taxa# sales1 .9clud+ .,,gst/,,hst1 f yr f9ancial /ate;ts or equival5t4 ,d n 9clude prov9cial sales tax1 supplies on : no ,,gst/,,hst 0 *>g$ s* z z]o-rat$ & exempt supplies1 supplies made \tside ,canada1 or gds & s]vices sold 6,9dians or prov9cial or t]ritorial gov]n;ts t >e reliev$ ( pay+ ! ,,gst/,,hst4 ,r.d (f 6! ne>e/ doll> ! am.t y 5t] on l9e #aja4 ,l9e #ajc--,,gst/,,hst collect$ or collecti# ,total yr eligi# supplies 7z expla9$ 9 ! booklets ,,rc#djeh1 ,qk ,me?od #cbg ,app5dix #c c#ec ( ,a3.t+ = ,,gst/,,hst1 & ,,rc#dbdg1 ,! ,special ,qk ,me?od ( ,a3.t+ = ,public ,s]vice ,bodies71 9clud+ ,,gst/,,hst4 ,if y made any sales adju/;ts1 refund or cr$its1 deduct ! ,,gst/,,hst 9clud$ am.ts refund$ or cr$it$ 6yr cu/om]s f yr total eligi# sales4 ,multiply yr total 0! ,qk ,me?od remitt.e rate t applies 6^? supplies4 ,if y use m ?an "o remitt.e rate1 y m/ sep>ate yr eligi# supplies & multiply ^? supplies 0! appropriate rate4 ,= example1 if y h supplies = : y *>g$ ,,gst & "s = : y *>g$ ,,hst total ^? t >e taxa# = ,,gst & apply ! appropriate rate & d ! same = ^? t >e taxa# = ,,hst4 ,add any ,,gst/,,hst *>g$ on supplies : _c 2 a3.t$ = 0us+ ! ,qk ,me?od remitt.e rates s* z sales ( r1l prop]ty1 capital assets & eligi# capital prop]ty4 ,5t] ? total on l9e #ajc4 #cbh ,l9e #ajd--,adju/;ts d#ec ,-plete l9e #ajd only if y h 6make adju/;ts relat+ 6taxa# supplies = : y m/ remit ! full ,,gst or ,,hst 6.9cr1se ! am.t ( yr net tax =! report+ p]iod4 ,5t] ! total am.t ( all adju/;ts on l9e #ajd4 ,= example1 -plete ? l9e :5 y h recov]$ "s or all (a bad debt f a sale on : y previ\sly remitt$ ,,gst or ,,hst1 &= : y claim$ an adju/;t on l9e #ajg4 ,l9e #aje--,total ,,gst/,,hst & adju/;ts = p]iod ,add ! am.ts on l9es #ajc & #ajd1 & 5t] ! total on l9e #aje4 ,l9e #ajf--,9put tax cr$its 7,,itc's7 ,! ,qk ,me?od remitt.e rates alr take 96a3.t ! ,,itc's = op]at+ exp5ses & 9v5tory pur*ases4 ,h["e1 y c claim ,,itc's = c]ta9 exp5ses s* z r1l #cbi ,app5dix #c e#ec prop]ty & capital pur*ases t >e eligi# =a capital co/ all[.e = 9come tax purposes4 ,"! >e special rules = claim+ ,,itc's = capital prop]ty & r1l prop]ty1 : >e \tl9$ on pages #af & #cg4 ,total all ! ,,itc's t y >e 5titl$ 6claim4 ,if ! #j@3p ,qk ,me?od remitt.e rate applies 6yr eligi# supplies1 add #b.e@3p 7#b.a@3p 2f ,july #a1 #bjjf7 ( ^? supplies 79clud+ ,,gst74 ,! #j@3p remitt.e rate applies 6busi;ses locat$ 9 a "picipat+ prov9ce ) supplies 9 non- "picipat+ prov9ces4 ,? adju/;t is nec 2c ^! busi;ses g5],y pay ,,hst on _! pur*ases & *>ge ,,gst on _! supplies4 ,5t] ! total am.t on l9e #ajf4 ,l9e #ajg--,adju/;ts ,"u ! ,qk ,me?od1 y may 2 5titl$ 6a #a@3p cr$it on ! f/ 4#cj1jjj ( yr eligi# supplies 9 a fiscal ye> 79clud+ ,,gst/,,hst74 #ccj ,app5dix #c f#ec ,-plete l9e #ajg if y >e 5titl$ 6claim ! #a@3p cr$it or if y >e 5titl$ 6make adju/;ts t .decr1se ! am.t ( yr net tax =! report+ p]iod4 ,= example1 y may 2 a# 6claim ! ,,gst/,,hst 9clud$ 9 a bad debt relat+ 6supplies = : y _h 6a3.t =! full ,,gst or ,,hst s* z capital assets & r1l prop]ty4 ,y >e 5titl$ 6! bad debt adju/;t if y wrote (f ! bad debt 9 yr records1 previ\sly a3.t$ =! ,,gst/,,hst 9 a return1 & remitt$ any net tax [+4 ,add ! #a@3p cr$it & o!r adju/;ts1 & 5t] ? total on l9e #ajg4 ,note ,! 9/ruc;ns =! re/ (! l9es >e ! same z ^? giv5 on ! previ\s pages =! regul> me?od4 #cca #ccb ,9dex #ed ,page ,a3.t+ p]iods """""""""""""""""""""" #aa ,ag5ts """"""""""""""""""""""""""""" #da ,auc;ne]s """""""""""""""""""""""""" #dc ,bad debts adju/;t """"""""""""""""" #bj ,bad debts recov]$ """"""""""""""""" #ba ,b>t] ex*ange net"ws """"""""""""""" #df ,basic tax 3t5t """""""""""""""""""" #ag ,busi;s ,numb] """"""""""""""""""""" #aj ,cal5d> qu>t] """"""""""""""""""""""" #g ,cal5d> ye> """"""""""""""""""""""""" #g ,c.ell+ yr regi/r,n """""""""""""""" #dg ,capital p]sonal prop]ty ,*ange ( use rules """"""""""""""" #ag ,9put tax cr$its """"""""""""""""" #af ,sales """"""""""""""""""""""""""" #ah ,*ange ( legal 5t;y """""""""""""""" #df ,co9-op]at$ ma*9es """"""""""""""""" #bi ,-m]cial activ;y """""""""""""""""""" #g #ccc ,9dex a#ed ,3di;nal sales """"""""""""""""""""" #cb ,3sign;t sales """"""""""""""""""""" #da ,c\pons ,non-reimbursa# c\pons """"""""""" #cj ,o!r c\pons """""""""""""""""""""" #cj ,reimbursa# c\pons """"""""""""""" #bi ,deposits """""""""""""""""""""""""" #cb ,designat$ report+ p]iods """""""""" #bd ,direct deposit """""""""""""""""""" #bd ,direct sell]s """"""""""""""""""""" #dc ,director's liabil;y """"""""""""""" #be ,e>ly pay;t 4c.ts """""""""""""""""" #ab ,electronic fil+ """"""""""""""""""" #bd ,employee & "pn] rebate """""""""""" #cb ,employee b5efits """""""""""""""""" #cb ,exempt gds & s]vices """"""""""""""" #h ,export 4tribu;n c5tre program """"" #cc ,exports ,gds """"""""""""""""""""""""""""" #cc ,s]vices """"""""""""""""""""""""" #cc #ccd ,9dex b#ed ,f9ancial s]vices """""""""""""""""" #ce ,fiscal ye> """""""""""""""""""""""" #aj ,free samples """""""""""""""""""""" #ca ,gift c]tificates """""""""""""""""" #ca ,,gst/,,hst *>g$ & n collect$ """""" #bj ,,gst/,,hst paya# & n pd """"""""""" #bj ,h>moniz$ sales tax 7,,hst7 ,9tangi# p]sonal prop]ty """"""""" #bg ,9tangi# prop]ty br"\ 96a "picipat+ prov9ce """""""""""""" #bi ,l1ses ( motor vehicles """""""""" #bh ,l1ses ( tangi# p]sonal prop]ty "" #bf ,motor vehicle br"\ 96a "picipat+ ,prov9ce """"""""""""" #bi ,regi/r,n """""""""""""""""""""""" #bf ,sales ( motor vehicle """"""""""" #bg ,sales ( r1l prop]ty """"""""""""" #bg ,sales ( tangi# p]sonal prop]ty "" #bf ,s]vices """"""""""""""""""""""""" #bg #cce ,9dex c#ed ,s]vices br"\ 9 a "picipat+ prov9ce """""""""""""""""""""""" #bi ,tangi# p]sonal prop]ty br"\ 96a "picipat+ prov9ce """""""""" #bh ,imports ,gds """"""""""""""""""""""""""""" #cc ,9tangi# prop]ty """"""""""""""""" #ce ,s]vices """"""""""""""""""""""""" #ce ,9dians """""""""""""""""""""""""""" #dd ,9=m+ yr cu/om]s """"""""""""""""""" #aa ,9put tax cr$it ,aircraft """""""""""""""""""""""" #ag ,all[.es pd 6employees1 "pn]s1 & volunte]s """""""""""""""""""" #af ,basic rules """"""""""""""""""""" #ac ,capital p]sonal prop]ty """"""""" #af ,capital r1l prop]ty """"""""""""" #cg ,docu;t,n requir$ """""""""""""""" #ab ,home (fice exp5ses """""""""""""" #af ,m1ls & 5t]ta9;t exp5ses """"""""" #ae ,musical 9/ru;ts """"""""""""""""" #ag ,new regi/rants """""""""""""""""" #af #ccf ,9dex d#ed ,op]at+ exp5ses """""""""""""""""" #ad ,pass5g] vehicles """""""""""""""" #ag ,reimburse;ts 6employees1 "pn]s1 & volunte]s """"""""""""" #ae ,simplifi$ ,me?od = claim+ ,,itc's """""""""""""""""""""""" #ai ,"t limit 6claim an ,,itc """""""" #ad ,w>ranty reimburse;t """"""""""""" #dj ,9/al;t pay;ts """"""""""""""""""""" #bc ,9/al;t sales """""""""""""""""""""" #cb ,9sur.e claims """"""""""""""""""""" #ce ,life & h1l? 9sur.e claims """"""" #ce ,net-(-,,gst/,,hst me?od """"""""" #cf ,prop]ty & casualty 9sur.e claims """"""""""""""""""""""""" #cf ,9voices """"""""""""""""""""""""""" #aa ,late-pay;t sur*>ges """"""""""""""" #ab ,manufactur]'s rebates """"""""""""" #cj ,net tax """"""""""""""""""""""""""" #bj ,notice ( assess;t """"""""""""""""" #bf #ccg ,9dex e#ed ,(fsett+ ! net tax """"""""""""""""" #bd ,"picipat+ prov9ces """"""""""""""""" #g ,p5alty & 9t]e/ """""""""""""""""""" #be ,p]son """""""""""""""""""""""""""""" #g ,promo;nal all[.es """"""""""""""""" #ca ,promo;nal gifts """"""""""""""""""" #ca ,prop]ty """""""""""""""""""""""""""" #g ,prov9cial sales tax 7,,pst7 """"""" #ab ,public 9/itu;n """"""""""""""""""""" #g ,public s]vice body """"""""""""""""" #g -------------------------------------#ee ,qk ,me?od ( a3.t+ """"""""""""""""" #ba ,r1l ,prop]ty ,*ange ( use rules """"""""""""""" #cg ,corpor,ns & "pn]%ips """""""""""" #cg ,f9ancial 9/itu;ns """"""""""""""" #ch ,9put tax cr$its """"""""""""""""" #cg ,public s]vice bodies """""""""""" #ch ,pur*ases """""""""""""""""""""""" #cg ,sales """"""""""""""""""""""""""" #cf ,sole proprietors """""""""""""""" #ch #cch ,9dex a#ee ,records y %d keep """"""""""""""""" #be ,regi/rant """""""""""""""""""""""""" #g ,regi/r,n ,busi;s ,numb] """"""""""""""""""" #aj ,c.ell+ yr regi/r,n """""""""""""" #dg ,*ange ( legal 5t;y """""""""""""" #df ,h[ 6regi/] """""""""""""""""""""" #aj ,small suppli] """""""""""""""""""" #i ,volunt>y regi/r,n """""""""""""""" #i ,report+ p]iods """""""""""""""""""" #aj ,returns ,bran*es or divi.ns fil+ sep>ate returns """""""""""""""" #bd ,date rcvd """"""""""""""""""""""" #bc ,due dates """"""""""""""""""""""" #bb ,electronic fil+ """"""""""""""""" #bd ,h[ 6*ange a return """""""""""""" #bd ,h[ 6file ,,gst/,,hst returns """" #bd ,h[ 6tempor>ily /op fil+ """"""""" #bd ,9/ruc;ns = -plet+ a return """""" #ea ,nil returns """"""""""""""""""""" #bc ,(fsett+ ! net tax """"""""""""""" #bd ,returna# b"eage 3ta9]s """""""""""" #ci #cci ,9dex b#ee ,returna# 3ta9]s """"""""""""""""""" #ci ,return$ gds """"""""""""""""""""""" #dj ,r.d+ frac;nal am.ts """"""""""""""" #ab ,sale (a busi;s """""""""""""""""""""""" #df ( capital p]sonal prop]ty """""""" #ah ( gds = o!rs """"""""""""""""""""" #da ( r1l prop]ty """""""""""""""""""" #cf 6diplomats """"""""""""""""""""""" #dd 6,9dians """"""""""""""""""""""""" #dd 6municipalities """""""""""""""""" #dd 6prov9cial gov]n;ts """""""""""""" #db 6t]ritorial gov]n;ts """"""""""""" #dd 6! f$]al gov]n;t """"""""""""""""" #dd ,sale-l1seback >range;ts """"""""""" #de ,sell+ yr busi;s """"""""""""""""""" #df ,simplifi$ a3.t+ me?ods ,qk ,me?od ( a3.t+ """"""""""""""" #ba ,simplifi$ ,me?od = claim+ ,,itc's """""""""""""""""""""""" #ai ,small suppli] """""""""""""""""""""" #i ,supply """"""""""""""""""""""""""""" #g #cdj ,9dex c#ee ,taxa# gds & s]vices """""""""""""""" #h ,trade-9s """""""""""""""""""""""""" #de ,volume 4c.ts """""""""""""""""""""" #ab ,at ! "t ( sale """""""""""""""""" #ac ,af ! sale """"""""""""""""""""""" #ac ,w>ranty reimburse;ts """""""""""""" #dj ,z]o-rat$ gds & s]vices """"""""""""" #h #cda #cdb ,transcrib]'s note3 7,9side back cov]7 ,yr op9ion c.ts6 ,we review \r public,ns ea* ye>4 ,if y h any -;ts or su7es;ns t wd help u improve !m1 we wd l 6he> f y4 ,pl1se s5d yr -;ts to3 ,taxpay] ,s]vices ,directorate ,canada ,rev5ue ,ag5cy #gej ,h]on ,road ,ottawa ,,on ,k#a;,a #j;,l#e #cdc #cdd ,canada ,cu/oms & ,rev5ue ,ag5cy ,,gst#cd 7#jb7 ,note3 ,,"w+ ,,copy ,,n ,,= ,,process+ ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,return = ,regi/rants ,"p #a ,"w+ ,copy ,busi;s ,numb] ---- ,"n ---- ,report+ ,p]iod ,f3 ,ye>/,mon?/,"d ---- ,to3 ,ye>/,mon?/,"d ---- ,due ,date3 ,ye>/,mon?/,"d ---- --,copy ! am.ts f ! hie us+ ! ,qk ,me?od ( a3.t+1 9clude ! ,,gst or ,,hst47 """"""""""""""""" 4#j.jj ,net ,tax ,calcul,n 7#ajc7 ,5t] ! total ( all ,,gst & ,,hst am.ts t y collect$ or t 2came collecti# 0y 9 ! report+ p]iod4 """""""""" 4#---- 7#ajd7 ,5t] ! total am.t ( adju/;ts 6be a4$ 6! net tax =! report+ p]iod 7e4g41 ! ,,gst/,,hst obta9$ f ! recov]y (a bad debt74 """ 4#---- #cdf ,"p #a 7#aje7 ,total ,,gst/,,hst & adju/;ts = p]iod 7add l9es #ajc & #ajd74 """""""""""" 4#---- 7#ajf7 ,5t] ! ,,gst/,,hst y pd or [e on qualify+ exp5ses 79put tax cr$its--,,itc's7 =! curr5t p]iod & any eligi# unclaim$ ,,itc's f a previ\s p]iod4 """""" 4#---- 7#ajg7 ,5t] ! total am.t ( adju/;ts 6be deduct$ :5 det]m9+ ! net tax =! report+ p]iod 7e4g41 ! ,,gst/,,hst 9clud$ 9 a bad debt74 """""""""""""" 4#---- 7#ajh7 ,total ,,itc's & adju/;ts 7add l9es #ajf & #ajg74 """""""""""""""""""""" 4#---- 7#aji7 ,net ,tax 7subtract l9e #ajh f l9e #aje74 ,if ! result is negative1 5t] a m9us #cdg ,"p #a sign 9 ! sep>ate box next 6! l9e numb]4 """""""""""" 4#---- ,o!r ,cr$its if ,applica# ,note3 ,d n -plete l9e #aaa until y h r1d ! 9/ruc;ns 9 ! box on ! rev]se side ( ? return4 7#aaj7 ,5t] any 9/al;t & o!r annual fil] pay;ts y made =! report+ p]iod4 ,if yr due date is ,june #ae1 see 9/ruc;ns on ! back4 """"" 4#---- 7#aaa7 ,5t] ! total am.t (! ,,gst/,,hst rebates1 only if ! rebate =m 9dicates t y c claim ! am.t on ? l9e4 ,atta* ! rebate =m 6? return4 """" 4#---- #cdh ,"p #a 7#aab7 ,total o!r cr$its 7add l9es #aaj & #aaa74 """"""" 4#---- 7#aac ;,a7 ,bal.e 7subtract l9e #aab f l9e #aji74 ,if ! result is negative1 5t] a m9us sign 9 ! sep>ate box next 6! l9e numb]4 """""""""""" 4#---- ,o!r ,debits if ,applica# ,note3 ,d n -plete l9e #bje or l9e #dje until y h r1d ! 9/ruc;ns 9 ! box on ! rev]se side ( ? return4 7#bje7 ,5t] ! total am.t (! ,,gst/,,hst due on ! acquisi;n ( taxa# r1l prop]ty4 """""""""""""""" 4#---- 7#dje7 ,5t] ! total am.t ( o!r ,,gst/,,hst 6be self-assess$4 """"""""""" 4#---- #cdi ,"p #a 7#aac ;,b7 ,total o!r debits 7add l9es #bje & #dje74 """""""""""""""""""""""" 4#---- 7#aac ;,c7 ,bal.e 7add l9es #aac ;,a & #aac ;,b74 ,if ! result is negative1 5t] a m9us sign 9 ! sep>ate box next 6! l9e numb]4 """""""""""" 4#---- 7#aad7 ,refund ,claim$ 4#---- 7#aae7 ,pay;t ,5clos$ 4#---- ,l9e #aad & l9e #aae3 ,if ! result 5t]$ on l9e #aac ;,c is a negative am.t1 5t] ! am.t (! refund y >e claim+ on l9e #aad4 ,if ! result 5t]$ on l9e #aac ;,c is a positive am.t1 5t] ! am.t ( yr pay;t on l9e #aae4 ,deta* & return l[] por;n 7,"p #b7 #cej ,,gst/,,hst ,return = ,regi/rants ,"p #b ,,gst#cd 7#jb7 7#aja7 ,sales & o!r rev5ue 4#j.jj 7#aaj7 ,9/al;ts & o!r annual fil] pay;ts 4#---- 7#aaa7 ,rebates 4#---- 7#bje7 ,,gst/,,hst due on acquisi;n ( taxa# r1l prop]ty 4#---- 7#dje7 ,o!r ,,gst/,,hst 6be self-assess$ ,f3 ,ye>/,mon?/,"d ---- ,to3 ,ye>/,mon?/,"d ---- 7#aje7 ,total ,,gst/,,hst & adju/;ts = p]iod 4#---- 7#ajh7 ,total ,,itc's & adju/;ts 4#---- 7#aji7 ,net ,tax ---- 4#---- 7#aad7 ,refund claim$ 4#---- 7#aae7 ,pay;t 5clos$ 4#---- #cea ,"p #b ,i c]tify t ! 9=m,n giv5 on ? return & any atta*$ docu;ts is1 6! be/ ( my k1 true1 correct1 & -plete 9 e respect1 & t ,i am ! regi/rant1 or t ,i am au?oriz$ 6sign on 2half (! regi/rant4 ,x is a s]i\s (f;e 6make a false return4 ,au?oriz$ signature ---- ,date ---- #ceb