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Box 11 – Recipient type On each T5008 slip, enter one of the following codes to identify the person for whom the transaction was made: Identification code Code Identification " 1 " individual (even if the SIN is not provided); " 2 " joint account; " 3 " corporation; or " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership. ... If you could not determine the value of the gold, you would complete boxes 22, 23, and 24 as follows: Box 22 – MET Box 23 – 20 OZ Box 24 – GOLD Report sections 85 and 85.1 transactions in these boxes as follows: Box 21 – Leave this box blank for these transactions. Box 22 – Enter "SHS". Box 23 – Enter the number of shares, units, or quantity of any other property or securities received as part of the proceeds of disposition. ...

Box 11 – Recipient type On each T5008 slip, enter one of the following codes to identify the person for whom the transaction was made: Identification code Code Identification " 1 " individual (even if the SIN is not provided); " 2 " joint account; " 3 " corporation; or " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership. ... If you could not determine the value of the gold, you would complete boxes 22, 23, and 24 as follows: Box 22 – MET Box 23 – 20 OZ Box 24 – GOLD Report sections 85 and 85.1 transactions in these boxes as follows: Box 21 – Leave this box blank for these transactions. Box 22 – Enter "SHS". Box 23 – Enter the number of shares, units, or quantity of any other property or securities received as part of the proceeds of disposition. ...

Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Eligible capital expenditures On this page… Find out what an eligible capital expenditure is Find out what an annual allowance is Find out what a cumulative eligible capital (CEC) account is Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) Class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ... For more information on changes to the ECP system, go to Explanatory Notes – Eligible Capital Property. ...

Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Eligible capital expenditures On this page… What is an eligible capital expenditure? ... Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017- Chapter 6 – Eligible capital expenditures On this page… What is an eligible capital expenditure? ... Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 13/113)] × 15% = $46,460.18 You are required to report and remit the tax of $46,460.18 that you are deemed to have collected. The purchaser is considered to have paid the HST at 13% (that is, $350,000 × 13/113 = $40,265.49) and is not liable to pay the additional 2% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in Newfoundland and Labrador, refer to the following publications: 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; GST/HST NOTICE 297, HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 14/114)] × 15% = $46,052.63 You are required to report and remit the tax of $46,052.63 that you are deemed to have collected. The purchaser is considered to have paid the HST at 14% (that is, $350,000 × 14/114 = $42,982.46) and is not liable to pay the additional 1% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in Prince Edward Island, refer to the following publications: GST/HST Info Sheet GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property; GST/HST Info Sheet GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders; GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing; GST/HST Info Sheet GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate; GST/HST NOTICE 301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 14/114)] × 15% = $46,052.63 You are required to report and remit the tax of $46,052.63 that you are deemed to have collected. The purchaser is considered to have paid the HST at 14% (that is, $350,000 × 14/114 = $42,982.46) and is not liable to pay the additional 1% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in Prince Edward Island, refer to the following publications: GST/HST Info Sheet GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property; GST/HST Info Sheet GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders; GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing; GST/HST Info Sheet GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate; GST/HST NOTICE 301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 13/113)] × 15% = $46,460.18 You are required to report and remit the tax of $46,460.18 that you are deemed to have collected. The purchaser is considered to have paid the HST at 13% (that is, $350,000 × 13/113 = $40,265.49) and is not liable to pay the additional 2% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in Newfoundland and Labrador, refer to the following publications: 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; GST/HST NOTICE 297, HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Example A retailer in Ontario sells qualifying property off reserve to a status Indian purchaser for $50 and credits an amount of $4 ($50 × 8% = $4) at the point of sale. The retailer would have the following three options for disclosing the total HST payable and the amount credited for the 8% provincial part: Price of qualifying property $50.00 HST @ 13% + $6.50 Subtotal $56.50 Credit @ 8%- $4.00 Amount due $52.50 or Price of qualifying property $50.00 HST + 02.50 Amount due $52.50 or Price of qualifying property 5% HST included $52.50 For information on invoicing requirements for GST/HST registrants, see Guide RC4022, General Information for GST/HST Registrants. ...