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This info sheet also expands upon the information in Excise and GST/HST News – No. 108. ... If you are uncertain as to whether a supply is made in a participating province, 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. ... Educational approach In September 2020, the Canada Revenue Agency (CRA) published in Excise and GST/HST News – No 108 an article entitled “The application of GST/HST to manual osteopathic services”. ...

Within the A & CS Branch, better support is required through a core of project management expertise that would provide enhanced support and guidance. ... For current and future projects, project teams within A & CS should have a good understanding of all memorandums of understanding (MOUs) that exist with potential partners, stakeholders and clients and how the MOUs apply to their respective projects. ... Furthermore, the overall co-ordination and management of large investment and complex projects within the Canada Revenue Agency (CRA) need to be better supported by strategic, Agency level support as well as measures to enhance capacity to manage projects at the A & CS Branch level. ...

If you are uncertain as to whether a supply is made in a participating province, 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. ... Online registration eligibility conditions that need to be met are on the Business Registration Online – Register now webpage. ... GST/HST returns can also be filed: in person at a participating financial institution along with payment by mail to the address on the return For further information regarding the filing of returns, go to Complete and file a return – When to file. ...

For more information about taxable benefits, see the T4130, Employers' Guide – Taxable Benefits and Allowances. ... For more information on these slips, see T4001, Employer's Guide – Payroll Deductions and Remittances, and go to Payroll. ... For more information, see Guide RC4120, Employers' Guide – Filing the T4 Slip and Summary. ...

For more information on the recapture of ITCs, see GST/HST Info Sheets GI-165, Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits. ... The following chart provides information that needs to be included on your receipts, invoices, or other documentation to support your claim: Input tax credit information requirements Information required Total sale under $100 Total sale of $100 to $499.99 Total sale of $500 or more Supplier's business or trading name, or an intermediary's Footnote * Yes Yes Yes The invoice date or, if no invoice issued, the date on which the GST/HST is paid or payable Yes Yes Yes The total amount paid or payable Yes Yes Yes An indication of the total amount of GST/HST charged or that the amount paid or payable for each taxable supply (other than zero-rated supplies) includes the GST/HST at the applicable rate No Yes Yes An indication of the status of each supply where the invoice includes both taxable and exempt supplies No Yes Yes The supplier or intermediary's GST/HST registration number No Yes Yes The buyer's name or trading name or the name of the buyer's authorized agent or representative No No Yes A brief description of the property or services No No Yes The terms of payment No No Yes Footnote * An intermediary is a registrant who, acting as your agent or under an agreement with you, causes or facilitates the making of the supply by you. ...

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. ...

Footnote 1: Planned spending has been restated from the Canada Revenue Agency 2013-2014 Report on Plans and Priorities to distribute the real property accommodations funding (previously centralized in program 7 – internal services) to all applicable programs. ... See pages 106-107 of the Annual Report to Parliament for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Performance results Program/sub-programs Individual returns and payment processing Expected results Performance indicators Targets Results Individual taxfilers receive timely and accurate assessment notices Percentage of service standard targets that are met or mostly met relating to T1 individual and T3 trust return activities: Processing T1 individual income tax returns (electronic) within an average of two weeks of receipt (target: 100%) Processing T1 individual income tax returns (paper) within an average of four to six weeks (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of two weeks (electronic) (target: 100%) Responding to taxpayer-requested adjustments (T1) within an average of eight weeks (paper) (target: 100%) Processing T3 trust returns within four months (target: 95%) 100% 100% Percentage of individual (T1) returns processed accurately 98% 99.2% Percentage of individual (T1) returns received on time processed by mid-June 98% 99.8% Individuals file electronically Individual (T1) electronic filing rates 3 80% 80% Validation activities detect and address non-compliance by individuals with the reporting requirements of the acts Ratio of average dollar value assessed for targeted vs. random reviews Minimum ratio of 2:1 2.77:1 Program/sub-programs Business returns and payment processing Expected results Performance indicators Targets Results Business taxfilers receive timely and accurate assessment notices and payment processing Percentage of service standard targets that are met or mostly met relating to business tax filer (T2, GST/HST, excise and other levies) activities: Processing T2 corporation income tax returns (electronic) within 45 calendar days (target: 90%) Processing T2 corporation income tax returns (paper) within 90 calendar days (target: 90%) Processing GST/HST returns within 30 calendar days of receipt (target: 95%) Processing excise tax, excise duty, softwood lumber, and air traveller's security charge returns within 60 calendar days of receipt (target: 95%) 100% 100% Percentage of T2 returns processed accurately 98% 98.5% Payments to the Receiver General are processed on time Percentage of payments to the Receiver General that are deposited within 24 hours of receipt 96% 98.9% Footnote1: Includes goods and services tax administration in Quebec sub-program: – planned spending ($143,000,000) and actual spending ($142,772,214). ... See pages 106-107 for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

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, 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 centres. ... If you are uncertain as to whether a supply is made in a participating province, 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. ...