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Therefore, the non-profit organization charges the HST at 13% on $128.57 ($300 × 3/7) and HSTat 15% on $171.43 ($300 × 4/7) and accounts for the total tax in its GST/HST return for the reporting period that includes May 15, 2010. ...

See " What penalties and interest do we charge? " on page 10 for details. ...

For more information, go to Line 208 – RRSP and PRPP deduction. Pension income splitting If you and your spouse or common-law partner were residents of Canada on December 31, 2016, you can elect to split your pension income that qualifies for the pension income amount (line 314 on Schedule 1). ... For more information, go to Line 219 – Moving expenses. Support payments If you make spousal or child support payments, you may be able to deduct the amounts you paid, even if your former spouse or common-law partner does not live in Canada. ... For more information, go to Line 405 – Federal foreign tax credit. Provincial or territorial foreign tax credits (Form T2036) Your province or territory of residence may offer this credit. ...

If you are required to file other documents for GST/HST purposes that are not available electronically, such as rebate applications, Form GST111, Schedule 1 – Financial Institution GST/HST Annual Information Schedule,or Form GST60, GST/HST Return for Acquisition of Real Property, you would have to continue filing paper copies of these documents. 16. ... For more information on Ontario's proposed transitional housing measures, see GST/HST Notice 244, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario, available on the CRA Web site. 21. ... For more information on British Columbia's proposed transitional housing measures, see GST/HST Notice 246, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia, available on the CRA Web site. 22. ...

The guide focuses on the administration of GST/HST – how to manage and process GST/HST rather than specific technical or system treatments. ... These changes, which need to be managed, include: responding to legislative change and CRA ruling activity – including, for example, the issue of new GST/HST technical publications as well as the expiry of existing GST/HST rulings and interpretations; changes in the organization's activities and structure – for example, entering into new transactions, changes to systems, changes to personnel and acquisitions and disposals of real property/businesses/activity areas; and managing relationships proactively with CRA over time. ...

Purchase price $350.00 (Canadian) GST ($350 x 7%) $ 24.50 Custom Software Supplies of custom software usually require that the customer pay ongoing licence fees for the right to use the software, as well as make an initial lump sum payment. ... Purchase price $1,000,000 (Canadian) GST ($1,000,000 x 7%) $ 70,000 Licensed custom software Effective December 1, 1994, the Department will treat custom software that has been acquired by way of licence as follows: Customs will require that GST will be paid under Division III on the value of the carrier medium only (e.g., the disk). ... The registered non-resident supplier must collect the tax on the payments made by the Canadian registrant/licensee as follows: First invoice issued for the lump sum payment: Total paid $303,000 (Canadian) GST collectible by registered non-resident supplier ($303,000 x 7%) 21,210 Each subsequent invoice for the monthly fees: Licence payment $ 3,000.00 GST collectible by registered non-resident supplier ($3,000.00 x 7%) 210.00 The Canadian registrant may claim an input tax credit for the tax paid or payable to the extent that the software is for use in commercial activities. ...

., 2004 & 2005)? Answer 8: The past service pension adjustment in this case should be calculated for all years after 1989. ... Question & Answer 8 and the comfort letter were all prepared on the basis of proposed changes to the Regulations. ... The maximum eligible contributions to a designated plan could be summarized by the following relationship: Maximum Eligible Contributions = Lesser of {Going Concern basis, Maximum Funding basis} Contributions must also be made pursuant to an actuary's recommendation, in whose opinion the contributions are required to fund the benefit. ...

Where a purchase and sale agreement for a new house is assigned, there may be two builders of the house – the original builder (Builder A) and the first purchaser (the assignor). ... 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 more information on the definition of SLFI for GST/HST purposes refer to GST/HST Memorandum 17.6.1, Definition of “Selected Listed Financial Institution ” or for QST purposes, go to www.cra.gc.ca/slfi. ... Until a new registration form is available, the investment plan can register for QST purposes by filing Form RC1, Request for a Business Number or Form RC1A, Business Number – GST/HST Account Information depending on the particular circumstances and indicating directly on the form or in an attached letter (signed by a person that would be authorized to sign the related form) that the registration request is for QST purposes only. ... Until a new registration form is available, an investment plan can register for QST purposes by filing Form RC1, Request for a Business Number or Form RC1A, Business Number – GST/HST Account Information depending on the particular circumstances and indicating directly on the form or in an attached letter (signed by a person authorized to sign the form) that the registration request is for QST purposes only. ...

Complete the "Transfer/Carryforward of unused amount" section of Schedule NU(S11) to calculate the territorial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education, and Textbook Amounts Certificate, TL11A, Tuition, Education, and Textbook Amounts Certificate- University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or TL11C, Tuition, Education, and Textbook Amounts Certificate- Commuter to the United States, to designate who can claim it and the amount the person can claim. ... How to Claim Enter your total contributions on line 15, and determine the amount to enter on line 16 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 16. ... Receipts – Attach Form T1317 and your Business training tax credit certificate(s) to your paper return. ...