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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. ... However, because the written agreement of purchase and sale was entered into after March 30, 2016, and before July 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 13%: HST = $350,000 × 13/113 = $40,265.49 Consideration = $350,000 − $40,265.49 = $309,734.51 However, the builder is considered to have collected the HST at 15%: HST = $309,734.51 × 15% = $46,460.18 If this example had been set in Newfoundland and Labrador, and all other facts remained the same, the sale of the new house would still have been subject to HST at 15% and the builder would still have been considered to have collected HST at 15% (that is, $46,460.18 HST) since the agreement does not meet the disclosure requirements. ... Appendix A – Summary charts of the applicable HST rate on sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 after March 30, 2016 before July 2016 before July 2016 13% Example 2 on or before March 30, 2016 before July 2016 after June 2016 13% Example 3 after March 30, 2016 after June 2016 after June 2016 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 on or before May 3, 2016 before July 2016 before July 2016 13% Example 2 on or before May 3, 2016 before July 2016 after June 2016 13% Example 3 after May 3, 2016 after June 2016 after June 2016 15% Appendix B – Summary charts of the applicable HST rate on grandparented sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before March 30, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before March 30, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before March 30, 2016 after June 2016 No 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before May 3, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before May 3, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before May 3, 2016 after June 2016 No 15% Date modified: 2016-06-29 ...

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. ... However, because the written agreement of purchase and sale was entered into after March 30, 2016, and before July 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 13%: HST = $350,000 × 13/113 = $40,265.49 Consideration = $350,000 − $40,265.49 = $309,734.51 However, the builder is considered to have collected the HST at 15%: HST = $309,734.51 × 15% = $46,460.18 If this example had been set in Newfoundland and Labrador, and all other facts remained the same, the sale of the new house would still have been subject to HST at 15% and the builder would still have been considered to have collected HST at 15% (that is, $46,460.18 HST) since the agreement does not meet the disclosure requirements. ... Appendix A – Summary charts of the applicable HST rate on sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 after March 30, 2016 before July 2016 before July 2016 13% Example 2 on or before March 30, 2016 before July 2016 after June 2016 13% Example 3 after March 30, 2016 after June 2016 after June 2016 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 on or before May 3, 2016 before July 2016 before July 2016 13% Example 2 on or before May 3, 2016 before July 2016 after June 2016 13% Example 3 after May 3, 2016 after June 2016 after June 2016 15% Appendix B – Summary charts of the applicable HST rate on grandparented sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before March 30, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before March 30, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before March 30, 2016 after June 2016 No 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before May 3, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before May 3, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before May 3, 2016 after June 2016 No 15% Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

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. ... However, because the written agreement of purchase and sale was entered into after March 30, 2016, and before July 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 13%: HST = $350,000 × 13/113 = $40,265.49 Consideration = $350,000 − $40,265.49 = $309,734.51 However, the builder is considered to have collected the HST at 15%: HST = $309,734.51 × 15% = $46,460.18 If this example had been set in Newfoundland and Labrador, and all other facts remained the same, the sale of the new house would still have been subject to HST at 15% and the builder would still have been considered to have collected HST at 15% (that is, $46,460.18 HST) since the agreement does not meet the disclosure requirements. ... Appendix A – Summary charts of the applicable HST rate on sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 after March 30, 2016 before July 2016 before July 2016 13% Example 2 on or before March 30, 2016 before July 2016 after June 2016 13% Example 3 after March 30, 2016 after June 2016 after June 2016 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 on or before May 3, 2016 before July 2016 before July 2016 13% Example 2 on or before May 3, 2016 before July 2016 after June 2016 13% Example 3 after May 3, 2016 after June 2016 after June 2016 15% Appendix B – Summary charts of the applicable HST rate on grandparented sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before March 30, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before March 30, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before March 30, 2016 after June 2016 No 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before May 3, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before May 3, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before May 3, 2016 after June 2016 No 15% Page details Date modified: 2016-06-29 ...

ARCHIVED — T777S Statement of Employment Expenses for Working at Home Due to COVID-19 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2022 – Fillable PDF (t777s-fill-22e.pdf) 2021 – Fillable PDF (t777s-fill-21e.pdf) 2020 – Fillable PDF (t777s-fill-20e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2022 – Standard print PDF (t777s-22e.pdf) 2021 – Standard print PDF (t777s-21e.pdf) 2020 – Standard print PDF (t777s-20e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Determine the amount designated under subsection 104(13.1) for Josh as follows: A ÷ B × C $3,000 ÷ $6,000 × $5,000 = $2,500 Therefore, the amount designated for Josh is $2,500. ... Determine the amount designated under subsection 104(13.2) for Josh as follows: A ÷ B × C $1,500 ÷ $3,000 × $1,000 = $500 Therefore, the amount designated for Josh is $500. ... Line 24 is $400 or less Line 24 is more than $400 but not more than $750 Line 24 is more than $750 Enter your total contributions. 1 − 0.00 − 400.00 − 750.00 2 Line 1 minus line 2 (cannot be negative) = = = 3 × 75% × 50% × 33.33% 4 Multiply line 3 by line 4. = = = 5 + 0.00 + 300.00 + 475.00 6 Add lines 5 and 6 Enter this amount on line 25 of your Schedule 11. = = = 7 Line 26 – Investment tax credit A trust can claim an investment tax credit (ITC) on eligible investments and qualified expenditures that are listed on Form T2038-IND, Investment Tax Credit (Individuals). ...