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Walburg Saskatchewan Brochet Community Council Registered 2015-11-03 Brochet Manitoba Brokenhead Ojibway Nation Registered 2012-01-01 Scanterbury Manitoba Bruce-Grey Catholic District School Board Registered 2012-01-01 Hanover Ontario Buffalo Point First Nation Registered 2012-01-01 Buffalo Point Manitoba Brunswick House First Nation Registered 2015-09-23 Chapleau Ontario Campbell River Indian Band Registered 2012-01-01 Campbell River British Columbia Camperville Community Council Registered 2015-11-03 Camperville Manitoba Canim Lake Band Registered 2012-01-01 100 Mile House British Columbia Canoe Lake Cree First Nation Registered 2016-03-04 Canoe Narrows Saskatchewan Carcross/Tagish First Nations Registered 2012-01-01 Carcross Yukon Carlton Trail Regional Park Authority Registered 2012-01-01 Langenburg Saskatchewan Champagne and Aishihik First Nations Registered 2012-01-01 Haines Junction Yukon Chawathil First Nation Registered 2016-01-06 Hope British Columbia Cheam Registered 2016-03-30 Rosedale British Columbia Chemawawin Cree Nation Registered 2015-07-10 Easterville Manitoba Chippewas of Georgina Island Registered 2017-01-16 Chippewas of Georgina Island Ontario Chippewas of Kettle and Stony Point First Nation Registered 2012-01-01 Kettle & Stony Point FN Ontario Chippewas of Nawash First Nation Registered 2012-01-01 Wiarton Ontario Chippewas of Rama First Nation Registered 2016-07-05 Rama Ontario Chippewas of the Thames First Nation Registered 2012-01-01 Muncey Ontario Clearwater Regional Park Authority Registered 2012-01-01 Saskatoon Saskatoon Cold Lake First Nations Registered 2012-01-01 Cold Lake Alberta Coldwater Registered 2016-02-02 Merrit British Columbia Conseil de la Nation Atikamekw-Atikamekw Sipi Registered 2015-12-18 La Tuque Quebec Conseil des Atikamekw de Manawan Registered 2015-04-20 Manawan Quebec Conseil des Atikamekw de Wemotaci Registered 2015-12-18 Wemotaci Quebec Cormorant Community Council Registered 2015-11-03 Cormorant Manitoba Cowichan Tribes First Nation Registered 2012-01-01 Duncan British Columbia Crane River Community Council Registered 2015-11-03 Crane River Manitoba Credit Valley Conservation Authority Registered 2012-01-01 Mississauga Ontario Cree Nation Government Registered 2015-08-17 Nemaska Quebec Cree Nation of Nemaska Registered 2016-10-21 Nemaska Quebec Cultus Lake Park Registered 2012-01-01 Cultus Lake British Columbia Curve Lake First Nation Registered 2015-02-13 Curve Lake Ontario Da'naxda'xw First Nation Registered 2016-03-02 Alert Bay British Columbia Dauphin River Community Council Registered 2015-11-03 c/o Gypsumville Manitoba Dawson Bay Community Council Registered 2015-11-03 c/o Mafeking Manitoba Dease River Registered 2016-03-29 Good Hope Lake British Columbia Deep Bay Improvement District Registered 2012-01-01 Bowser British Columbia Déline Land Corporation Registered 2012-01-01 Déline Northwest Territories Dene Tha' Registered 2016-01-26 Chateh Alberta District School Board Ontario North East Registered 2012-01-01 Timmins Ontario Dokis First Nation Registered 2012-01-01 Dokis Ontario Duck Bay Community Council Registered 2015-11-03 Duck Bay Manitoba Dzawada'enuxw First Nation Registered 2016-01-20 Kingcome Inlet British Columbia Eabametoong First Nation Registered 2014-07-25 Eabamet Lake Ontario Eagle Village First Nation- Kipawa Registered 2016-11-11 Temiscaming Quebec Easterville Community Council Registered 2015-11-03 Easterville Manitoba Ebb and Flow Registered 2016-02-22 Ebb and Flow Manitoba Eel Ground Registered 2014-04-01 Eel Ground New Brunswick Emerald Lake Regional Park Authority Registered 2012-01-01 Leask Saskatchewan English River First Nation Registered 2016-07-08 Patuanak Saskatchewan Enoch Cree Nation Registered 2016-01-19 Enoch Alberta Eskasoni Band Council Registered 2014-10-01 Eskasoni Nova Scotia Esk'etemc Registered 2014-05-27 Alkali Lake British Columbia Eston Riverside Regional Park Authority Registered 2012-01-01 Eston Saskatchewan First Nations Health Authority Registered 2012-01-01 Coast Salish Territory, West Vancouver British Columbia First Nation of Nacho Nyak Dun Registered 2012-01-01 Mayo Yukon Fisher River Cree Nation Registered 2015-12-31 Koostatak Manitoba Fort Alexander Registered 2016-05-04 Fort Alexander Manitoba Fort McMurray No. 468 First Nation Registered 2017-01-18 Fort McMurray Alberta Fort William First Nation Registered 2012-01-01 Thunder Bay Ontario Gabriola Fire Protection District Registered 2015-08-04 Gabriola British Columbia Gillies Bay Improvement District Registered 2012-01-01 Gillies Bay British Columbia Gitanmaax Band Council Registered 2014-02-25 Hazelton British Columbia Gitanyow Huwilp Society Registered 2012-01-01 Gitanyow British Columbia Gitga'at First Nation Registered 2014-11-21 Hartley Bay British Columbia Gitxaala Nation Registered 2014-12-24 Kitkatla British Columbia Glooscap First Nation Registered 2015-09-16 Hantsport Nova Scotia Gods Lake Narrows Community Council Registered 2015-11-03 Gods Lake Manitoba Gwa'sala-'Nakwaxda'xw Nation Registered 2014-12-29 Port Hardy British Columbia Gwawaenuk Tribe Registered 2016-02-29 Port Hardy British Columbia Gwich'in Tribal Council Registered 2012-01-01 Inuvik Northwest Territories Hagensborg Waterworks District Registered 2012-01-01 Hangensborg British Columbia Halalt First Nation Registered 2014-02-21 Chemainus British Columbia Haisla Nation Registered 2012-01-01 Haisla British Columbia Halfway River First Nation Registered 2016-12-01 Wonowon British Columbia Hanover School Division Registered 2012-01-01 Steinbach Manitoba Heiltsuk Tribal Council Registered 2014-01-30 Bella Bella British Columbia Homalco First Nation Registered 2014-10-28 Campbell River British Columbia Homebrook- Peonan Point Community Council Registered 2015-11-03 St. ... Marie Ontario Huu-ay-aht First Nations Registered 2012-01-01 Port Alberni British Columbia Incorporated Community of Cross Lake Registered 2015-11-03 Cross Lake Manitoba Incorporated Community of Nelson House Registered 2015-11-03 Nelson House Manitoba Incorporated Community of Seymourville Registered 2015-11-03 c/o Wanipigow Manitoba Innu Takuiakan Uashat mak Mani-Utenam Registered 2016-06-16 Sept-Îles Quebec Inuit Community Government of Hopedale Registered 2012-01-01 Hopedale Newfoundland and Labrador Inuit Community Government of Makkovik Registered 2012-01-01 Makkovik Newfoundland and Labrador Inuit Community Government of Nain Registered 2012-01-01 Nain Newfoundland and Labrador Inuit Community Government of Postville Registered 2012-01-01 Postville Newfoundland and Labrador Inuit Community Government Rigolet Registered 2012-01-01 Rigolet Newfoundland and Labrador Island Lake Community Council Registered 2015-11-03 Stevenson Island Manitoba Islands Trust Registered 2012-01-01 Victoria British Columbia Kativik Regional Government Registered 2014-02-25 Kuujjuaq Quebec Kátl'odeeche First Nation Registered 2015-08-14 Hay River Dene Reserve Northwest Territories Keeseekoose Registered 2016-02-08 Kamsack Saskatchewan Kemoca Regional Park Authority Registered 2012-01-01 Montmartre Saskatchewan Kindersley Regional Park Authority Registered 2012-01-01 Kindersley Saskatchewan Kitasoo Registered 2012-01-01 Klemtu British Columbia Kitigan Zibi Anishinabeg Registered 2016-01-20 Maniwaki Quebec Kitikmeot Inuit Association Registered 2012-01-01 Cambridge Bay Nunavut Kitselas First Nation Registered 2012-01-01 Terrace British Columbia Kitsumkalum Registered 2016-03-04 Terrace British Columbia Kivalliq Inuit Association Registered 2012-01-01 Rankin Inlet Nunavut Kluane First Nation Registered 2012-01-01 Burwash Landing Yukon K'ómoks First Nation Registered 2014-12-30 Courtenay British Columbia Ktunaxa Nation Council Society Registered 2015-01-20 Cranbrook British Columbia Kwadacha Registered 2012-01-01 Prince George British Columbia Kwanlin Dun First Nation Registered 2012-01-01 Whitehorse Yukon Kwantlen First Nation Registered 2012-01-01 Fort Langley British Columbia Kwiakah First Nation Registered 2014-11-11 Campbell River British Columbia Kwikwetlem First Nation Registered 2014-05-16 Coquitlam British Columbia Kyuquot / Checleseht First Nations Registered 2012-01-01 Kyuquot British Columbia Lac Pelletier Regional Park Authority Registered 2012-01-01 Saskatoon Saskatchewan Lake Charron Regional Park Authority Registered 2012-01-01 Naicam Saskatchewan Lake Cowichan First Nation Registered 2015-09-18 Lake Cowichan British Columbia Lax Kw'alaams Band Registered 2012-01-01 Lax Kw'alaams British Columbia Lennox Island First Nation Registered 2012-01-01 Lennox Island Prince Edward Island Les Innus de Ekuanitshit Registered 2016-01-29 Ekuanitshit Nitassinan Quebec Lheidli T'enneh First Nation Registered 2012-01-01 Prince George British Columbia Limestone District School Board Registered 2015-08-25 Kingston Ontario Listuguj Mi'gmaq Government Registered 2015-09-08 Listuguj Quebec Little Black Bear Registered 2016-06-13 Goodeve Saskatchewan Little Loon Regional Park Authority Registered 2012-01-01 Glaslyn Saskatchewan Little Salmon/Carmacks First Nation Registered 2012-01-01 Carmacks Yukon Little Shuswap Lake Registered 2012-01-01 Chase British Columbia Long Lake No.58 First Nation Registered 2016-05-18 Longlac Ontario Long Point First Nation Registered 2016-05-31 Winneway Quebec Lower Kootenay Registered 2012-01-01 Creston British Columbia Lower Nicola Indian Band Registered 2012-01-01 Merritt British Columbia Lower Nipit Improvement District Registered 2012-01-01 Kaleden British Columbia Lower Similkameen Registered 2016-08-31 Keremeos British Columbia Lubicon Lake Registered 2016-06-08 Isidore Alberta Lucien Lake Regional Park Authority Registered 2012-01-01 Middle Lake Saskatchewan Lutsel K'e Dene First Nation Registered 2015-12-15 Lutsel K'e Northwest Territories Lytton First Nation Registered 2012-01-01 Lytton British Columbia Madawaska Maliseet First Nation Registered 2012-01-01 Madawaska Maliseet First Nation New Brunswick Magnetawan Registered 2016-05-19 Britt Ontario Malahat First Nation Registered 2012-01-01 Mill Bay British Columbia Mallard Community Council Registered 2015-11-03 c/o Waterhen Manitoba Matheson Island Community Council Registered 2015-11-03 Matheson Island Manitoba Mathias Colomb Registered 2012-01-01 Pukatawagan Manitoba Mayne Island Improvement District Registered 2012-01-01 Mayne Island British Columbia Meadow Portage Community Council Registered 2015-11-03 Meadow Portage Manitoba Meeting Lake Regional Park Authority Registered 2012-01-01 Rabbit Lake Saskatchewan Membertou Registered 2012-01-01 Sydney Nova Scotia Memorial Lake Regional Park Authority Registered 2012-01-01 Shell Lake Saskatchewan Metis Settlements General Council Registered 2012-01-01 Edmonton Alberta Metlakatla Registered 2012-01-01 Metlakatla British Columbia Miawpukek First Nation Registered 2012-01-01 Conne River Newfoundland and Labrador Millbrook First Nation Registered 2014-07-14 Truro Nova Scotia Mishkeegogamang Ojibway First Nation Registered 2014-05-06 Mishkeegogamang Ontario Misipawistik Cree Nation Registered 2016-02-15 Grand Rapids Manitoba Mississauga First Nation Registered 2012-01-01 Blind River Ontario Mississaugas of the New Credit First Nation Registered 2012-01-01 Hagersville Ontario Mistawasis Nêhiyawak Registered 2016-08-19 Leask Saskatchewan Mohawk Council of Akwesasne Registered 2016-02-02 St.Regis Quebec Mohawk Council of Kahnawá:ke Registered 2012-01-01 Kahnawá:ke Quebec Mohawks of The Bay of Quinte Registered 2014-01-01 Deseronto Ontario Montague Improvement District Registered 2012-01-01 Galiano Island British Columbia Moose Cree First Nation Registered 2016-02-12 Moose Factory Ontario Moose Deer Point First Nation Registered 2012-01-01 MacTier Ontario Moose Lake Community Council Registered 2015-11-03 Moose Lake Manitoba Moricetown Band Council Registered 2012-01-01 Smithers British Columbia Mount Currie Registered 2012-01-01 Mount Currie British Columbia Mountain Fire Protection District Registered 2012-01-01 Nanaimo British Columbia Mohawk of Kanesatake Registered 2016-01-26 Kanesatake Mohawk Territory Quebec Musqueam Indian Band Registered 2012-01-01 Vancouver British Columbia Nadleh Whut'en Registered 2012-01-01 Fort Fraser British Columbia Namgis First Nation Registered 2012-01-01 Alert Bay British Columbia Nation Huronne Wendat Registered 2012-01-01 Wendake Quebec Neskonlith Indian Band Registered 2012-01-01 Chase British Columbia New Relationship Trust Registered 2012-01-01 West Vancouver British Columbia Nipissing First Nation Registered 2016-05-12 Garden Village Ontario Nisga'a Lisims Government Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia Nisga’a Village of Gingolx Registered 2012-01-01 Gingolx British Columbia Nisga’a Village of Gitlaxt'aamix (formerly New Aiyansh) Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia Nisga’a Village of Gitwinksihlkw Registered 2012-01-01 Gitwinksihlkw British Columbia Nisga’a Village of Laxgalts’ap Registered 2012-01-01 Greenville British Columbia North Cedar Improvement District Registered 2012-01-01 Cedar British Columbia North Salt Spring Waterworks District Registered 2012-01-01 Salt Spring Island British Columbia Norway House Community Council Registered 2015-11-03 Norway House Manitoba Norway House Cree Nation Registered 2012-01-01 Norway House Manitoba Nunatsiavut Government Registered 2012-01-01 Nain Newfoundland and Labrador Nunavut Tunngavik Incorporated Registered 2012-01-01 Iqaluit Nunavut Nuxalk Nation Registered 2014-01-31 Bella Coola British Columbia Office of the Wet'suwet'en Registered 2012-01-01 Smithers British Columbia Ojibways of the Pic River First Nation Registered 2012-01-01 Heron Bay Ontario Ojibways of Onigaming First Nation Registered 2016-01-28 Nestor Falls Ontario Okanagan Basin Water Board Registered 2012-01-01 Kelowna British Columbia Okanese Registered 2016-01-27 Balcarres Saskatchewan Old Massett Village Council Registered 2016-02-04 Old Massett British Columbia One Arrow First Nation Registered 2016-03-11 Bellevue Saskatchewan Oneida Nation of the Thames Registered 2015-08-25 Southwold Ontario Oromocto Registered 2016-05-25 Oromocto New Brunswick Osoyoos Indian Band Registered 2012-01-01 Oliver British Columbia Oungre Memorial Regional Park Authority Registered 2012-01-01 Oungre Saskatchewan Paqtnkek Mi'kmaw Nation Registered 2016-03-22 Afton Nova Scotia Pays Plat First Nation Registered 2012-01-01 Pays Plat Ontario Peguis Registered 2012-01-01 Peguis Manitoba Pekuakamiulnuatsh Takuhikan Registered 2012-01-01 Mashteuiatsh Quebec Pelican Rapids Community Council Registered 2015-11-03 Pelican Rapids Manitoba Penticton Indian Band Registered 2012-01-01 Penticton British Columbia Peepeekisis Cree Nation No. 81 Registered 2016-02-16 Balcarres Saskatchewan Petawawa Housing Corporation Registered 2014-03-08 Petawawa Ontario Peter Ballantyne Cree Nation Registered 2016-02-01 Prince Albert Saskatchewan Pic Mobert First Nation Registered 2012-01-01 Mobert Ontario Pictou Landing Registered 2016-05-26 Trenton Nova Scotia Piers Island Improvement District Registered 2012-01-01 Piers Island British Columbia Pikwitonei Community Council Registered 2015-11-03 Pikwitonei Manitoba Potlotek First Nation Registered 2014-04-09 St. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is made in a Province. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

For the 2008 tax year, the RRSP contribution deduction was 18 % of the 2007 earned income to a maximum of $20,000, minus the 2007 pension adjustment (PA). ... To calculate this amount, the contribution room at the end of the 2008 tax year is added to the 2008 tax year contribution limit (18 % of earned income to a maximum of $20,000, minus the PA amount, minus the past service pension adjustment). ...

For the 2007 tax year, the RRSP contribution deduction was 18 % of the 2006 earned income to a maximum of $19,000, minus the 2006 pension adjustment (PA). ... To calculate this amount, the contribution room at the end of the 2007 tax year is added to the 2007 tax year contribution limit (18 % of earned income to a maximum of $19,000, minus the PA amount, minus the past service pension adjustment). ...

For the 2006 tax year, the RRSP contribution deduction was 18 % of the 2005 earned income to a maximum of $13,500, minus the 2005 pension adjustment (PA). ... To calculate this amount, the contribution room at the end of the 2006 tax year is added to the 2006 tax year contribution limit (18 % of earned income to a maximum of $13,500, minus the PA amount, minus the past service pension adjustment). ...

For the 2005 tax year, the RRSP contribution deduction was 18 % of the 2004 earned income to a maximum of $13,500, minus the 2004 pension adjustment (PA). ... To calculate this amount, the contribution room at the end of the 2005 tax year is added to the 2005 tax year contribution limit (18 % of earned income to a maximum of $13,500, minus the PA amount, minus the past service pension adjustment). ...

Tax Preparation Clinics- MONTRÉAL QC Name & Address Types Returns prepared Languages Clientele A.Q.D.R. ... Wheelchair Accessible No Session 1 Hours Every 9 th week on Tue and Wed from 9:30 AM- 4:30 PM the next clinic will occur during the week of April 17 (until April 11) Closed during lunch Appointments on Tuesdays and Wednesdays only Type By appointments Returns prepared Current year and prior year returns Languages English Clientele Resides within local community Information Does not serve clients that exceed the suggested income Following postal codes: H4N/ H3L/ H3M/ H4J/ H4K/ H4L Top of Page Centre d'appui aux communaités immigrantes Organization Centre d'appui aux communaités immigrantes Address 4770 RUE DE SALABERRY MONTRÉAL QC H4J 1H6 Wheelchair Accessible No Session 1 Hours Mon-Fri from 9:00 AM- 4:30 PM (starting February 26) (until April 20) Closed during lunch Type Walk-ins Returns prepared Current year and prior year returns Languages English, French, Arabic, Spanish Clientele Seniors, Students, Newcomers, Persons with disabilities, Residents/patients, Resides within local community, Youth # of volunteers 15 Information First come, first served Does not serve clients that exceed the suggested income Government Issued ID required Top of Page Centre De Ressources Et D'action Communautaire De La Petite-Patrie Organization Centre De Ressources Et D'action Communautaire De La Petite-Patrie Primary Contact Gladys Osorio (514) 277-4993 Extension: 203 Address 6839 RUE DROLET MONTRÉAL QC H2S 2T1 Wheelchair Accessible No Session 1 Hours Every null th week on Mon, Tue, Wed and Thu from 1:00 PM- 5:00 PM (starting March 5) (until April 12) Closed during lunch Type Walk-ins Returns prepared Current year only Languages English, French, Spanish Clientele General Public Information First come, first served Does not serve clients that exceed the suggested income Top of Page Centre éducatif communautaire René Goupil Organization Centre éducatif communautaire René Goupil Primary Contact Andres Barahona (514) 596-4420 particitoyen@yahoo.ca Address 4105 47E RUE MONTRÉAL QC H1Z 1L6 Wheelchair Accessible No Session 1 Hours Every null th week on Mon and Thu from 9:00 AM- 4:00 PM (starting March 12) (until April 5) Please contact for holiday hours Type By appointments Returns prepared Current year only Languages English, French Clientele General Public Top of Page Clinique d'impôts HEC Montréal Organization HEC Montréal Primary Contact Sherly Skaiem (514) 340-6000 cliniquedimpot.sra@hec.ca Address 3000 CHEMIN DE LA CÔTE-SAINTE-CATHERINE MONTRÉAL QC H3T 2A7 Wheelchair Accessible Yes Session 1 Hours Every day from 9:30 AM- 4:00 PM (starting March 23) (until March 25) Type Walk-ins Returns prepared Current year and last year returns Languages French Clientele General Public Information Client must provide all forms and receipts Does not serve clients that exceed the suggested income Top of Page Église Gospelvie Organization Église Gospelvie Primary Contact René-Arthur Vivenagbo (514) 522-8781 rene-arthur.vivenagbo@hec.ca Address 1455 AVE PAPINEAU MONTRÉAL QC H2K 4H5 Wheelchair Accessible No Session 1 Hours March 31 from 10:00 AM- 4:00 PM April 28 from 10:00 AM- 4:00 PM Type By appointments Returns prepared Current year only Languages French Clientele General Public Information Client must provide all forms and receipts Appointments are needed to drop off the tax returns Does not serve clients that exceed the suggested income Top of Page Entraide Léo Théorêt Organization Entraide Léo Théorêt Primary Contact Oumou Nomoko (514) 524-0095 Extension: 109 entraideleotheoret@gmail.com Secondary Contact René Chabot (514) 521-0095 Extension: 103 renechabot@hotmail.com Address 2000B RUE ALEXANDRE-DESÈVE MONTRÉAL QC H2L 2W4 Additional building information Please use the door in the back of the church Wheelchair Accessible Yes Session 1 Hours Every Thursday from 9:00 AM- 3:00 PM (starting March 1) (until April 26) Closed during lunch Type By appointments Returns prepared Current year only Languages French Clientele General Public Information Client must provide all forms and receipts First come, first served Appointments preferred Does not serve clients that exceed the suggested income Top of Page John Molson Accounting Society- Concordia University: John Molson School of Business Organization John Molson Accounting Society- Concordia University: John Molson School of Business Primary Contact Tomas Cordoba (514) 574-0164 tomas.cordoba@jmas.ca Secondary Contact Efeyenia Hatto (514) 561-0511 efeyenia.hatto@jmas.ca Address 1450 RUE GUY MONTRÉAL QC H3H 0A1 Wheelchair Accessible Yes Session 1 Hours Every day from 10:00 AM- 5:00 PM (starting March 10) (until March 11) Type Walk-ins Returns prepared Current year only Languages English, French Clientele Students, Resides within local community Information Client must provide all forms and receipts First come, first served Does not serve clients that exceed the suggested income Government Issued ID required Top of Page La bibliothèque St-Léonard Organization Mouvement Fraternité Multi-Ethnique Inc. ...

Date of issue: XXXX Legislative references: Excise Tax Act: subsection 123(1) – definition of “public institution”; section 1 of Part II of Schedule V – definition of “qualifying health care supply”; sections 1.1, 1.2 and 9 of Part II of Schedule V; paragraph (q) of section 2 of Part VI of Schedule V National coding system file numbers: 11865-1; 11865-23; 11885-3 Effective date: March 22, 2013 for GST and for HST; April 1, 2013 for HST in Prince Edward Island. ...

Note – HST Reference in this publication is made to supplies taxable at 5% (the rate of the goods and services tax or GST) or 13% (the rate of the harmonized sales tax or HST). ... Penalty (and, in some cases, penalties and interest) may not apply in the following situations: The 6% penalty not to exceed security held – before April 1, 2007 ss 280(5) (a) where on a particular day before April 1, 2007, the Minister holds security under section 314 and any amount due under Part IX of the Act is not paid or remitted when required before April 1, 2007, the 6% penalty under section 280 applies on that particular day only to the extent that the total of all amounts outstanding on the particular day exceeds the value of the security at the time it was accepted by the Minister; Penalties and interest less than $25 before April 1, 2007 ss 280(6) and s 280.2 (b) where a person pays or remits all amounts outstanding for a reporting period that ends before April 1, 2007, the Minister may write off and cancel the total of all penalties (including penalties under section 280.1) and interest payable for that period, if that total is less than $25 immediately before the time of the payment or remittance; Complying with a demand to remit or pay ss 280(7) (c) where the Minister has served on a person a demand for a payment or remittance of any amounts specified, and the person complies on or before the date specified in the demand, the Minister may waive the 6% penalty and interest, or the interest at the new prescribed rate, that accrues for the period commencing on the first day following the date of the demand and ending on the day of payment; and Extending time period for filing a return ss 281(2) (d) where the Minister extends the time for filing a return, and this extension expires after March 2007, interest at the new prescribed rate and the penalty under section 280.1 are payable only from the expiration of the time so extended. ... A person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is, in this paragraph, referred to as a return) made in respect of a reporting period or transaction is liable to a penalty of the greater of $250 and 25% of the total of if the false statement or omission is relevant to the determination of the person's net tax for a reporting period, the amount determined by the formula A – B where A is the person's net tax for the period, and B is the amount that would be the person's net tax for the period if the net tax were determined on the basis of the information provided in the return, if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which that tax payable exceeds the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and if the false statement or omission is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds the amount of the rebate payable to the person. ...