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Table 1 – Remittance rates for businesses that purchase goods* for resale (retailers and wholesalers) Supplies made Current Rate Reduced Rate Permanent establishment in a non-participating province in a non-participating province 2.2% 1.8% in a participating province 9% 8.8% Permanent establishment in a participating province in a non-participating province 0% (and 2.5% credit) 0% (and 2.8% credit) in a participating province 4.7% 4. 4% * In order to use the rates in Table 1, the cost (including GST/HST) of goods (other than basic groceries and other goods for which you did not pay tax) purchased in the previous fiscal year for resale, or used in goods produced or manufactured for resale, must be at least 40% of total annual taxable supplies (including GST/HST) for that fiscal year. ... Table 2 – Remittance rates for service businesses Supplies made Current Rate Reduced Rate Permanent establishment in a non-participating province in a non-participating province 4.3% 3.6% in a participating province 11% 10.5% Permanent establishment in a participating province in a non-participating province 2.6% 1.8% in a participating province 9.4% 8.8% If your organization is a qualifying non-profit organization, municipality, university, public college, school authority, or a hospital authority, and uses the Special Quick Method of Accounting, refer to the budget papers in the Department of Finance Web site at www.fin.gc.ca/ec2007/ec/eca1e.html for the revised remittance rates that apply for your organization. ...

The term basic tax content is described in GST/HST Memorandum 19.4.2, Commercial Real Property – Deemed Supplies. ... 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. ...

Indexation amounts in $ Description 2017 2016 2015 2014 Indexation increase 1.4% 1.3% 1.7% 0.9% Tax bracket thresholds Taxable income above which the 20.5% (22% prior to 2016) bracket begins Footnote 1 45,916 45,282 44,701 43,953 Taxable income above which the 26% bracket begins Footnote 1 91,831 90,563 89,401 87,907 Taxable income above which the 29% bracket begins Footnote 1 142,353 140,388 138,586 136,270 Taxable income above which the 33% bracket begins Footnote 1 202,800 200,000 N/A N/A Amounts relating to non-refundable tax credits Basic personal amount 11,635 11,474 11,327 11,138 Age amount 7,225 7,125 7,033 6,916 Net income threshold for age amount 36,430 35,927 35,466 34,873 Spouse or common-law partner amount (maximum) 11,635 11,474 11,327 11,138 Spouse or common-law partner amount (maximum if eligible for the family caregiver amount) 13,785 13,595 13,420 13,196 Amount for an eligible dependant (maximum) 11,635 11,474 11,327 11,138 Amount for an eligible dependant (maximum if dependant eligible for the family caregiver amount) 13,785 13,595 13,420 13,196 Family caregiver amount for children under age 18 2,150 2,121 2,093 N/A Amount for children under age 18 (maximum per child) Footnote 2 N/A N/A N/A 2,255 Amount for children under age 18 (maximum per child eligible for the family caregiver amount) Footnote 2 N/A N/A N/A 4,313 Canada employment amount (maximum) 1,178 1,161 1,146 1,127 Infirm dependant amount (maximum per dependant) 6,883 6,788 6,700 6,589 Net income threshold for infirm dependant amount 6,902 6,807 6,720 6,607 Caregiver amount (maximum per dependant) 4,732 4,667 4,608 4,530 Caregiver amount (maximum per dependant eligible for the family caregiver amount) 6,882 6,788 6,701 6,588 Net income threshold for caregiver amount 16,163 15,940 15,735 15,472 Disability amount 8,113 8,001 7,899 7,766 Supplement for children with disabilities (maximum) 4,733 4,667 4,607 4,530 Threshold relating to allowable child care and attendant care expenses 2,772 2,734 2,699 2,654 Adoption expenses (maximum per adoption) Footnote 3 15,670 15,453 15,255 15,000 Medical expense tax credit (3% of net income ceiling) 2,268 2,237 2,208 2,171 Refundable medical expense supplement Maximum supplement 1,203 1,187 1,172 1,152 Minimum earnings threshold 3,514 3,465 3,421 3,363 Family net income threshold 26,644 26,277 25,939 25,506 Old age security repayment threshold 74,788 73,756 72,809 71,592 Certain board and lodging allowances paid to players on sports teams or members of recreation programs Income exclusion (maximum per month) 353 348 344 338 Tradesperson's tools deduction Threshold amount relating to cost of eligible tools 1,178 1,161 1,146 1,127 Goods and services tax/harmonized sales tax credit Adult maximum 280 276 272 268 Child maximum 147 145 143 141 Single supplement 147 145 143 141 Phase-in threshold for the single supplement 9,073 8,948 8,833 8,685 Family net income at which credit begins to phase out 36,429 35,926 35,465 34,872 Tax-Free Savings Account (TFSA) Annual TFSA dollar limit Footnote 4 5,500 5,500 10,000 5,500 Lifetime capital gains exemption for qualified farm or fishing property and qualified small business corporation shares Footnote 5 Exemption limit 835,716 824,176 813,600 800,000 Deduction limit (since ½ of the capital gain is taxable) 417,858 412,088 406,800 400,000 Additional exemption amount for qualified farm or fishing property 164,284 175,824 186,400 N/A Additional deduction amount for qualified farm or fishing property (since ½ of the capital gain is taxable) 82,142 87,912 93,200 N/A Canada child tax benefit Footnote 10 Base benefit Footnote 6 Footnote 6 1,471 1,446 Additional benefit for third child Footnote 6 6 103 101 Family net income at which base benefit begins to phase out Footnote 6 Footnote 6 44,701 43,953 National child benefit (NCB) supplement Footnote 10 First child Footnote 7 Footnote 7 2,279 2,241 Second child Footnote 7 Footnote 7 2,016 1,982 Third child Footnote 7 7 1,918 1,886 Family net income at which NCB supplement begins to phase out Footnote 7 7 26,021 25,584 Family net income at which NCB supplement phase-out is complete Footnote 7 7 44,701 43,953 Child disability benefit (CDB) Footnote 10 Maximum benefit Footnote 8 8 2,695 2,650 Family net income at which CDB supplement begins to phase out Footnote 8 8 44,701 43,953 Children’s special allowances (CSA) Footnote 10 CSA Base Amount Footnote 9 9 3,750 3,687 Footnotes Footnote 1 As announced on December 7, 2015, the Government proposes to fix the taxable income amounts for 2016 in law. ...

The financial statements – Agency Activities include those operational revenue and expenses, which are controlled by the Agency and utilized in running the organization. The financial statements – Administered Activities include those revenues and expenses which are controlled by someone other than the Agency, such as the federal government, a province or territory, or another group or organization, and managed by the Agency on their behalf. ... As required by section 88(2)(a) of the Canada Customs and Revenue Agency Act, the Financial Statements – Agency Activities have been prepared using accounting principles consistent with those applied in the preparation of the financial statements of the Government of Canada. ...

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MONCTON E1C $20,018.75 FLORENCEVILLE-BRISTOL RECREATION & PARKS INC BRISTOL E7L $1,296.22 FREDERICTON AREA POLLUTION CONTROL COMMISSION FREDERICTON E3B $33,506.54 "FREDERICTON NON-PROFIT HOUSING CORPORATION, INC. " FREDERICTON E3B $14,704.60 FREDERICTON REGION SOLID WASTE COMMISSION FREDERICTON E3B $88,982.76 FUNDY REGION SOLID WASTE COMMISSION GRAND BAY-WESTFIELD E5K $90,499.03 GLENN ABBEY CO-OPERATIVE LTD MONCTON E1C $958.04 GOLDEN TERRACES SENIORS HOUSING CO-OPERATIVES LTD MONCTON E1C $779.50 GREATER MONCTON PEST CONTROL COMMISSION MONCTON E1A $4,092.14 GREATER MONCTON PLANNING DISTRICT COMMISSION MONCTON E1C $3,404.01 GREATER MONCTON SEWERAGE COMMISSION RIVERVIEW E1B $94,188.80 HEATHERWAY HOUSING CO-OPERATIVE SAINT JOHN E2L $1,027.29 HIGH MEADOW PARK HOUSING COOPERATIVE LIMITED SAINT JOHN E2L $556.93 Kennebecasis Valley Fire Department Inc. ROTHESAY E2E $5,054.51 KENT COUNTY SOLID WASTE COMMISSION BOUCTOUCHE E4S $7,328.16 KINGS COUNTY REGION SOLID WASTE PROVISIONAL COMMITTEE SUSSEX E4E $8,139.42 KODIAC PLACE INC PETITCODIAC E4Z $1,282.77 LA COMMISSION DES EGOUTS MICHAUD INC GRAND SAULT E3Z $312.42 "LA COOPERATIVE D'HABITATION ""OASIS"" LTEE " TRACADIE-SHEILA E1X $511.20 LA COOPERATIVE D'HABITATION DE SHEDIAC LTEE/THE SHEDIAC HOUSING CO-OPERATIVE LTD SHEDIAC E0A $404.69 LA MUNICIPALITE DE KEDGWICK KEDGWICK E8B $22,487.37 LA VILLE DE BOUCTOUCHE INC BOUCTOUCHE E4S $30,512.81 LE VILLAGE DE LE GOULET INC LE GOULET E8S $7,133.48 LE VILLAGE DE NEGUAC NEGUAC E9G $25,240.78 LES DYNAMIQUES DE ST-JOSEPH INC ST-JOS-MADAWASKA E7B $606.47 LES LOGEMENTS TRACADIE INC TRACADIE-SHEILA E1X $463.77 LES RESIDENCES SENATEUR EDGAR E FOURNIER INC SAINT-BASILE E7C $673.37 MAPLE GROVE CO-OPERATIVE L'ERABLIERE LTD/LTEE. ...

"Property" means " any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money. " "Service" means " anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to the office or employment of that person. " A supply made by electronic means is not a supply of tangible personal property. ...

Box 9807 Ottawa ON K1G 4A5 Certified/Registered Mail Ontario S116 Centre of Expertise- IOTSO C/O Disposition Program – 2nd Floor 2204 Walkley Road Ottawa ON K1A 1A8 For property located in the Prairie provinces or the Northwest Territories, send the completed notification to the Centre of Expertise: Regular Mail Canada Revenue Agency- Section 116 PO Box 14003 Winnipeg MB R3C 0N8 Certified/Registered Mail Canada Revenue Agency- Section 116 Prairie S116 Centre of Expertise – ETSO 66, Stapon Road Winnipeg MB R3C 3M2 For property located in British Columbia or Yukon, send the completed notification to the Centre of Expertise: Regular Mail Canada Revenue Agency- Section 116 PO Box 470 STN MAIN Surrey BC V3T 5B7 Certified/Registered Mail Pacific S116 Centre of Expertise- VTSO C/O Disposition Program – Sec 445-16 9755 King George Boulevard. ... See “ Where do I send my completed notification form? ” above. Purchaser's liability If a Certificate of Compliance (Form T2064 or Form T2068) is not issued and the property is not excluded property, the purchaser may become liable to pay a specified amount of tax that arises from the disposition on behalf of the vendor. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Example 3 – Input-based allocation Insurance Company C purchases a non-attributable input. ... Based on this, Financial Institution J allocates 15% of the aisles and hallways (15% × 900 square feet = 135 square feet) as being used for making taxable supplies for consideration. ...

An example would be the unbundling of a transaction involving the sale of goods to recognize royalties that were included in the sale – thus giving rise to Part XIII tax on the value of the royalties. ... " Historically, the courts have taken a broad interpretation of what constitutes a transaction – giving it a far wider meaning than "sales" or "contracts. ... Three examples of closely linked or continuous transactions are provided in paragraph 38 of IC87-2R: long term contracts for the supply of commodities or services – Where the price of a commodity would otherwise be low and easily discerned in the marketplace but for the fact that it is provided (presumably with a guarantee of supply) over a specified period of time; this term or condition of the transaction may contribute to and increase the price the commodity would otherwise command; rights to use intangible property – Where the synergy or integration between intangible and/or tangible properties is so significant that neither element can be valued separate and apart from the other. ...