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The value of my B.C. new housing rebate under the existing rules is $22,000 (71.43% × $28,000, being the provincial part of the HST paid). ... The total of your enhanced B.C. new housing rebate would be $40,001 ($800,000 × 7% × 71.43%). ... Am I required to pay or credit the additional $16,250 ($42,500 – $26,250) to the purchaser at the time of the sale? ...

Preliminary Statistics – 2014 edition (2012 tax year) The Preliminary Statistics presents data from individual income tax and benefit returns that were processed for the tax year two years prior to year of publication. ... Where: Line 344 = the sum of Items 94 "Allowable charitable donations and government gifts" and 95 "Eligible cultural and ecological gifts". Line 345 = $200 or the amount from Line 344, whichever is less. Line 346 = 15% of Line 345. ...

For instructions on calculating the percentage of government funding, see Form GST523-1, Non-Profit Organizations – Government Funding. 5. ... To claim a rebate of the provincial part of the HST, a PSB must also complete Form RC7066 SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate, and attach it to Form GST66. ... Further information All GST/HST technical publications are available on the CRA webpage Technical information – GST/HST. ...

SR&ED Program archives – 2008 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2008 is organized by date. [2008-12-30] SR&ED Small Business Action Plan – November 2008 Update [2008-12-19] Transitional measures for filing the simplified claim form T661 [2008-12-19] Revised – Application Policy SR&ED 2004-02R: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2008-11-17] Questions and Answers – SR&ED Eligibility Self-Assessment Tool and Other Products [2008-11-17] News Release – Claiming Scientific Research and Experimental Development Tax Credit Made Easier for Small Businesses [2008-11-17] SR&ED Eligibility Self-Assessment Tool [2008-11-17] RC4467, Support for your R&D in Canada [2008-11-17] RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program [2008-11-10] Questions and Answers – New SR&ED Form T661 and Guide [2008-11-10] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Clickable Form T661 [2008-11-10] Example of Form T661, SR&ED Expenditures Claim [2008-11-10] Revised – T1145, Agreement to Allocate Assistance Between Persons Not Dealing at Arm's Length for Scientific Research and Experimental Development (SR&ED) [2008-11-10] Revised – T1146, Agreement to Transfer Between Persons Not Dealing at Arm's Length Qualified Expenditures Incurred in Respect of Scientific Research and Experimental Development (SR&ED) Contracts [2008-11-10] Revised – T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2008-11-10] Revised – T1263, Third-Party Payments for Scientific Research and Experimental Development (SR&ED) [2008-07-18] Changes to Scientific Research and Experimental Development Tax Incentives as a Result of the 2008 Federal Budget [2008-06-27] SR&ED Small Business Action Plan – June 2008 Update [2008-06-27] 2008 Federal Budget Commitments related to the SR&ED Program [2008-02-21] Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada [2008-02-21] Revised – Brochure T4052, An Introduction to the SR&ED Program This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2008-02-15] Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada (PDF, 164 KB) [2008-02-15] Revised – Guide T4088, Claiming Scientific Research and Experimental Development – Guide to Form T661 (PDF, 351 KB) [2008-01-25] Revised – Form T666, British Columbia Scientific Research and Experimental Development Tax Credit [2008-01-21] Changes to the SR&ED Investment Tax Credit (ITC) – Carry-forward Period Page details Date modified: 2015-11-19 ...

Transitional rules are required to determine which tax rate – the existing HST rate of 13% or the new HST rate of 15% – applies to transactions that straddle the July 1, 2016 implementation date. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulleting B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province. ... For more information on the HST rate change in respect of real property in New Brunswick and Newfoundland and Labrador, refer to the following publications: GST/HST NOTICE 298, New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick; GST/HST NOTICE 299, Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador; GST/HST Info Sheet GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property; GST/HST Info Sheet GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders; GST/HST Info Sheet GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing; GST/HST Info Sheet GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate. ...

Transitional rules are required to determine which tax rate – the existing HST rate of 13% or the new HST rate of 15% – applies to transactions that straddle the July 1, 2016 implementation date. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulleting B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province. ... For more information on the HST rate change in respect of real property in New Brunswick and Newfoundland and Labrador, refer to the following publications: GST/HST NOTICE 298, New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick; GST/HST NOTICE 299, Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador; GST/HST Info Sheet GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property; GST/HST Info Sheet GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders; GST/HST Info Sheet GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing; GST/HST Info Sheet GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate. ...

For more details on completing Part 9 of the Form T661(13), please see Form T661 (13) – Questions and Answers. ... For Part 9 you will need to: check the appropriate box at line 935 attesting to whether a claim preparer was engaged in any aspect of the preparation of the claim; provide the name of each claim preparer – line 940; provide each claim preparer’s business number – line 945; certify that the information provided in this part is complete and accurate – line 970; and sign and date Part 9- line 975. ... You must submit a paper copy of the T661(13), completing only Part 1 – General Information, and Part 9 – Claim preparer information. ...

For instructions on calculating the percentage of government funding, see Form GST523-1, Non-Profit Organizations – Government Funding. 5. ... To claim a rebate of the provincial part of the HST, an Inuit community government in Newfoundland and Labrador and the Nunatsiavut Government would complete Form RC7066 SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate. ... To claim a rebate of the provincial part of the HST, a PSB must also complete Form RC7066 SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate, and attach it to Form GST66. ...

Centres of Expertise – Film Industry We have three Centres of Expertise that provide specialized service to non-residents in the film and television industry. ... Contact us For services performed in British Columbia, Alberta, Saskatchewan, and Manitoba: Vancouver Tax Services Office (VTSO) Regular mail Canada Revenue Agency – International Waivers PO Box 470 STN Main Surrey BC V3T 5B7 Certified /registered mail Pacific International Waivers Centre of Expertise- VTSO C/O International Waiver Program – Sec 445-15 9755 King George Boulevard Surrey BC V3T 5E1 Fax: 604-691-4067 For services performed in Ontario, Nunavut, the Northwest Territories, and the Yukon Territory: Regular mail Canada Revenue Agency – International Waivers P.O. Box 9807 Ottawa ON K1G 4A5 Certified/registered mail Ontario Centre of Expertise- IOTSO C/O International Waivers 2204 Walkley Road Ottawa ON K1A 1A8 Fax: (613) 952-0730 For services performed in Quebec, Prince Edward Island, New Brunswick, Nova Scotia, and Newfoundland and Labrador: Regular/certified/registered Mail Montréal Tax Services Office Non-resident services section 305 René Lévesque Boulevard West, 7th floor Montréal QC H2Z 1A6 Fax: 514-496-4574 For employers applying for Non-resident employer certification application: Completed RC473, Application for Non-Resident Employer Certification applications should be sent to the Pacific International Waivers Centre of Expertise located in the Vancouver Tax Services Office at: Regular mail Canada Revenue Agency – International Waivers PO Box 470 STN Main Surrey BC V3T 5B7 Certified / registered mail Pacific International Waivers Centre of Expertise- VTSO C/O International Waiver Program – Sec 445-15 9755 King George Boulevard Surrey BC V3T 5E1 Date modified: 2016-04-11 ...

SR&ED Program archives – 2005 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2005 is organized by date. [2005-11-17] Stock Option Benefits and Late SR&ED Claims Department of Finance proposes amendments to the Income Tax Act [2005-10-28] Application Policy SR&ED 2005-02: General Rules Concerning the Treatment of Government and Non Government Assistance [2005-09-08] Application Policy SR&ED 2005-01: Shared-Use-Equipment [2005-08-31] Plastics Guidance Document – New section on scale-up and related issues [2005-08-26] Recent changes to Form T661 [2005-08-26] Revised – brochure RC4290, Refunds for Small Business R&D This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2005-07-29] Revised – Application Policy SR&ED 2002-02R2: Experimental Production and Commercial Production with Experimental Development Work – Allowable SR&ED Expenditures [2005-06-30] Revised – Application Policy SR&ED 2000-02R: Guidelines for resolving claimants' SR&ED concerns [2005-06-09] Note on stock option benefits claimed for SR&ED [2005-03-18] Subscribe to our electronic mailing list [2005-03-01] Revised – Guide to Form T661, Claiming Scientific Research and Experimental Development (PDF, 322 KB) [2005-02-11] Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) in Canada (PDF, 53 KB) [2005-01-24] SR&ED Strategic Business Plan [2005-01-24] Revised – brochure T4052, An Introduction to the Scientific Research and Experimental Development Program This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. ...