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As a result, the company charges HST at 13% on $50 (25% × $200); and HST at 15% on $150 (75% × $200). ...

Forms and publications Guide T4012, T2 Corporation – Income Tax Guide Guide T7B-CORP, Corporation Instalment Guide Information Circular IC07-1, Taxpayer Relief Provisions Form T2SCH125, Income Statement Information Form RC4288, Request for Taxpayer Relief Date modified: 2017-02-07 ...

EXAMPLE A GST-EXTRA, PRICING GST-INCLUDED, PRICING Price of the item $25.00 $26.75 GST on the item: ($25.00 X 7%) $ 1.75- Sub-total $26.75 $26.75 Less coupon (GST-included) $10.70 $10.70 Customer pays $16.05 $16.05 When retailers prepare their GST returns, they will calculate the tax collected without taking the value of the coupon into account ($1.75 as illustrated in the above example). ...

Restrictions imposed on a ferment-on-premises registrant Prohibition – ferment-on-premises facilities ss 62(1) and s 65 6. ...

Exporters must complete the general registration form B253, Softwood Lumber Products Export Charge Registration Form, and the supplement, form B253-1, Softwood Lumber Products Export Charge Registration Form – Independent Remanufacturer Supplement. ...

Current year estimates were based on data from five tax years (2000 to 2004) for all revenue streams, except for GST and Subledger- Miscellaneous, which was based on four years (2001 – 2004). ...

In 2011-2012, we: delivered 26 webinars. delivered 3,686 outreach sessions to more than 89,000 participants. released a video on our Web site entitled Preparing your Income Tax and Benefit Return. released four videos for businesses – Starting Your Business, Payroll Information for a New Small Business, Keeping Records, and Reporting Business Income and Expenses. ...

., June 2006; Sustainability Research Initiative- Survey on the views and values of Canadians on the issue of sustainability, James Hoggan and Associates and McAllister Opinion Research, February 2006; the Canadians' View on Future Canada-US Relations, IPSOS Reid Report, March 31, 2004; and What Do You Think, IPSO Reid / University of British Columbia Poll, September 2002. ...

Coloured text () has been used to indicate changes. Note- HST Reference in this memorandum is made to supplies taxable at 7% or 15% (the rate of the HST). ...

") is a company that is involved in the home building business in the province of Alberta. 2. ...