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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. ...

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 filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Deductions included on pages 4 to 8 of the T2 tax return are applied to the base amount of Part I tax (taxable income * 38%) in order to derive tax payable. ... A hyphen [-] indicates that the information has been suppressed for confidentiality purposes. ...

For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Footnote 1 Tax credits included on page 8 of the T2 tax return are applied to the base amount of Part I tax (taxable income * 38%) in order to derive tax payable which takes into account the amount of tax credits carried back to the current tax year. ... For additional information please refer to the Guide T4012, T2 Corporation — Income Tax Guide. ...

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. ...

You can usually get the full text description of each error clue from your tax calculation software package or by accessing chapter 2 of the RC4018 – Electronic Filers Manual. ... Section 116 – Disposition of taxable Canadian property by non-residents of Canada. e. ...