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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. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

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. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account and payment on existing balance remittance voucher – PD7D(X) On this page What is a PD7D(X) How often is a PD7D(X) sent What to do if you received a PD7D(X) What is a PD7D(X) The PD7D(X) is a notice that is generated as per your request when there is an existing balance owing. ... Learn more: Statement of account for current source deductions – Regular and quarterly remitters – PD7A. ...

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Request for tax deductions, CPP and EI information if you remit late – PD1114 On this page What is a PD1114 How to respond to a PD1114 request What happens if you do not respond What is a PD1114 The PD1114 is sent to you when a CPP, EI or income tax remittance is expected but not received. How to respond to a PD1114 request You must respond to the PD1114 request and provide an explanation: if a remittance has been made but not received by the Canada Revenue Agency the reason for not remitting a payment You can send your response by: using the online services at CRA sign-in services and select " Respond to notices "; fax at the number or by mail to the address provided on the PD1114 (using the Remittance breakdown form); phone at 1-800-959-5525. ...

ARCHIVED- Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2020 5013-g(E) Our publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. ... Forms and publications Step 1 – Identification and other information Email address Information about your residence Information about you Social insurance number (SIN) Marital status Information about your spouse or common-law partner Elections Canada (page 2 of your return) Your residency status Foreign property (page 2 of your return) Step 2 – Total income Report foreign income and other foreign amounts Step 3 – Net income Step 4 – Taxable income Step 5 – Federal tax Step 6 – Provincial or territorial tax Step 7 – Refund or balance owing How to pay your balance owing or to get your refund What documents to attach to your return Documents required to support reported income Documents required to support deductions and credits claimed After sending your return Notice of assessment Processing time How to change a return Service complaints Formal disputes (objections and appeals) Reprisal complaints Contact the Canada Revenue Agency By telephone By mail Next Page details Date modified: 2022-01-18 ...