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EXAMPLE A GST-EXTRA, PRICING GST-INCLUDED, PRICING Price of the item $25.00 $26.75 GST on the item: ($25.00 X 7%) $ 1.75- Sub-total $26.75 $26.75 Less coupon (GST-included) $10.70 $10.70 Customer pays $16.05 $16.05 When retailers prepare their GST returns, they will calculate the tax collected without taking the value of the coupon into account ($1.75 as illustrated in the above example). ...

Restrictions imposed on a ferment-on-premises registrant Prohibition – ferment-on-premises facilities ss 62(1) and s 65 6. ...

Exporters must complete the general registration form B253, Softwood Lumber Products Export Charge Registration Form, and the supplement, form B253-1, Softwood Lumber Products Export Charge Registration Form – Independent Remanufacturer Supplement. ...

Current year estimates were based on data from five tax years (2000 to 2004) for all revenue streams, except for GST and Subledger- Miscellaneous, which was based on four years (2001 – 2004). ...

In 2011-2012, we: delivered 26 webinars. delivered 3,686 outreach sessions to more than 89,000 participants. released a video on our Web site entitled Preparing your Income Tax and Benefit Return. released four videos for businesses – Starting Your Business, Payroll Information for a New Small Business, Keeping Records, and Reporting Business Income and Expenses. ...

., June 2006; Sustainability Research Initiative- Survey on the views and values of Canadians on the issue of sustainability, James Hoggan and Associates and McAllister Opinion Research, February 2006; the Canadians' View on Future Canada-US Relations, IPSOS Reid Report, March 31, 2004; and What Do You Think, IPSO Reid / University of British Columbia Poll, September 2002. ...

Coloured text () has been used to indicate changes. Note- HST Reference in this memorandum is made to supplies taxable at 7% or 15% (the rate of the HST). ...

") is a company that is involved in the home building business in the province of Alberta. 2. ...

Cooperative housing s 255 Calculating the Cooperative Housing Rebate Total Amount Paid Rebate Calculation $374,500 or less 2.34% of the total amount paid to a maximum of $8,750 More than $374,500, but less than $481,500 A × ($481,500- B)/$107,000 where: A is the maximum rebate amount: $8,750, and B is the total of amounts paid by the individual for the share or an interest in the corporation, complex or unit. $481,500 or more No rebate Nova Scotia rebate 8. ...

Taxable benefits and allowances source deductions Taxable allowance or benefit Deduct CPP 1 Deduct EI Code for T4 Slip Include GST/HST Automobile and motor vehicle allowances- in cash yes yes 40 no Automobile standby charge and operating expense benefits- non-cash yes no 34 yes Board and lodging, if cash earnings also paid yes 2 30 3 Cellular phone service and Internet services- in cash yes yes 40 yes Cellular phone service and Internet services- non-cash yes no 40 yes Child care expenses- in cash yes yes 40 4 Child care expenses- non-cash yes no 40 4 Counselling services- in cash yes yes 40 5 Counselling services- non-cash yes no 40 5 Disability-related employment benefits- in cash yes yes 40 6 Disability-related employment benefits- non-cash yes no 40 6 Discounts on merchandise and commissions on sales- non-cash yes no 40 yes Educational allowances for children- in cash yes yes 40 no Employment insurance premium rebate yes yes 40 no Gifts and awards- in cash yes yes 40 no Gifts and awards- non-cash and near-cash yes no 40 yes Group term life insurance policies- employer-paid premiums- non-cash yes no 40 no Housing allowance, clergy- in cash 7 yes 30 no Housing allowance- in cash yes yes 30 8 Housing benefit, clergy, rent-free or low-rent- non-cash 7 9 30 8 Housing benefit, rent-free or low-rent- non-cash yes 9 30 8 Housing loss- in cash yes yes 40 no Interest-free and low-interest loans 10 yes no 36 no Loans- Home purchase yes no 36 no Loans- Home relocation yes no 10 no Loans- Forgiven- in cash yes yes 40 no Meals- Overtime allowances- in cash yes yes 40 no Meals- Overtime- in cash yes yes 40 yes Meals- Overtime- non-cash yes no 40 yes Meals- Subsidized- non-cash yes no 40 yes Medical expenses- in cash yes yes 40 11 Medical expenses- non-cash yes no 40 11 Moving expenses and relocation benefits- in cash yes yes 40 yes Moving expenses and relocation benefits- non-cash yes no 40 yes Moving expenses- non-accountable allowance over $650- in cash yes yes 40 no Municipal officer's expense allowance yes no 12 no Parking- in cash yes yes 40 no Parking- non-cash yes no 40 yes Pooled registered pension plan contributions (paid to a plan not registered with the Minister of National Revenue) yes yes 40 no Power saws and tree trimmers; rental paid by employer for employee-owned tools- in cash yes yes 40 yes Premiums for income maintenance plans and other insurance plans – non cash yes no 40 no Premiums under provincial hospitalization, medical care insurance, and certain federal government plans- in cash yes yes 40 no Premiums under provincial hospitalization, medical care insurance, and certain federal government plans- non-cash yes no 40 no Professional membership dues- in cash yes yes 40 13 Professional membership dues- non-cash yes no 40 13 Recreational facilities (in house)- non-cash yes no 40 yes Recreational facilities or club membership dues- in cash yes yes 40 yes Registered retirement savings plan (RRSP) contributions- in cash yes 14 40 no Registered retirement savings plan (RRSP) administration fees- non-cash yes no 40 13 Scholarships and bursaries- in cash yes yes 40 no Security options (cash outs) yes yes 15 no Security options yes no 15 no Social events- in cash yes yes 40 no Social events- non-cash yes no 40 yes Spouse or common-law partner's travelling expenses- in cash yes yes 40 no Spouse or common-law partner's travelling expenses- non-cash yes no 40 yes Tax-Free Savings Account- contributions- in cash yes 14 40 no Tax-Free Savings Account- administration fees- non-cash yes no 40 13 Tickets yes no 40 yes Tool allowance- in cash yes yes 40 no Tool reimbursement- in cash yes yes 40 yes Transit passes- in cash yes yes 40 yes Transit passes- non-cash yes no 40 yes Transportation to and from the job- in cash yes yes 40 yes Transportation to and from the job- non-cash yes no 40 yes Travel assistance in a prescribed zone- in cash yes yes 32 yes Travel assistance in a prescribed zone- non-cash yes no 32 yes Travel allowances other employees, unreasonable yes yes 40 no Tuition fees- in cash yes yes 40 13 Tuition fees- non-cash yes no 40 13 Uniforms and special clothing- in cash yes yes 40 yes Uniforms and special clothing- non-cash yes no 40 yes Utilities allowance, clergy- in cash 7 yes 40 no Utilities allowance- in cash yes yes 40 no Utilities benefit, clergy- non-cash 7 no 40 8 Utilities benefit, rent-free or low-rent- non-cash yes no 40 8 1. ...