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Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for passenger transportation services The following illustrates the transitional rules for passenger transportation services performed during the period that includes July 1, 2010. Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

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. ...

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. ...

Exports – Services and Intangible Personal Property From: Canada Revenue Agency GST/HST memorandum 4-5-3 December 2023 This version replaces the one dated June 1998. ... Information about supplies of tangible personal property is provided in GST/HST Memorandum 4-5-2, Exports – Tangible Personal Property. ... Part II – Exported intangible personal property General provision for zero-rating 93. ...

For more information, refer to GST/HST Info Sheet Prince Edward Island: Transition to the Harmonized Sales Tax – Goods which will be published soon. ... For more information, refer to the following GST/HST Info Sheets: GI-137, Prince Edward Island: Transition to the Harmonized Sales Tax – Memberships; GI-139, Prince Edward Island: Transition to the Harmonized Sales Tax – Admissions; and GI- 141, Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

For more information, see Guide T4130, Employers’ Guide – Taxable Benefits and Allowances. ... University Outside Canada Unless you commute to the United States or are a deemed resident of Canada, a foreign educational institution must be a " university outside Canada ". ... The term “ commute ” means that the distance between your residence and the educational institution must be close enough to allow daily or regular travel back and forth, especially by car, bus or train. ...

Excise and Specialty Tax Program – Phase II Assessment, Benefit and Service Branch Individual Returns Directorate On this page Overview & Privacy Impact Assessment Initiation (PIA) Summary of the project, initiative or change Risk identification and categorization Overview & Privacy Impact Assessment (PIA) Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Soren Halverson Assistant Commissioner Legislative Policy and Regulatory Affairs Branch Head of the government institution or Delegate for section 10 of the Privacy Act Anne Marie Laurin Director General Access to Information and Privacy Directorate Public Affairs Branch Name of program or activity of the government institution Policy, Rulings and Interpretations Standard or institution specific class of record: Excise and Specialty Tax CRA LPRAB 030 Standard or institution specific personal information bank: Excise and Specialty Tax CRA PPU 062 TBS Registration Number: 003128 Legal authority for program or activity Personal information is collected under the authority of section 5 of the Canada Revenue Agency Act which gives to the Canada Revenue Agency (CRA) the mandate to support the administration and enforcement of the legislation under the responsibility of the Minister of National Revenue. ... Information exchanged includes shipment information – amounts and value as well as information on whether the importer is a licensee or a prescribed person under the Excise Act or Excise Act, 2001. ... F) Technology & privacy Does the new or modified program or activity involve the implementation of a new electronic system, software or application program including collaborative software (or groupware) that is implemented to support the program or activity in terms of the creation, collection or handling of personal information? ...

Therefore, the business charges GST on $60 ($100 × 3/5) and the HST on $40 ($100 × 2/5). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for admissions The following illustrates the transitional rules for admissions to events that take place during the period that includes July 1, 2010. ...

Therefore, the business charges GST on $60 ($100 × 3/5) and the HST on $40 ($100 × 2/5). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for admissions The following illustrates the transitional rules for admissions to events that take place during the period that includes July 1, 2010. ...

2019 First Annual Report of the Disability Advisory Committee: Enabling access to disability tax measures – Report in brief PDF version This report is dedicated to Wendall Nicholas, for his commitment and leadership as a member of the Disability Advisory Committee. On this page Preface Introduction Enabling DTC access through improved eligibility criteria Enabling DTC access through improved application procedures Enabling access through improved communications Enhancing access to other disability benefits Recognizing the additional costs of disability Appendix 1 – List of Committee members Appendix 2 – Recommendations Preface The Disability Advisory Committee was originally formed in March 2005 after the Technical Advisory Committee on Tax Measures for Persons with Disabilities had completed its mandated work and released its report Disability Tax Fairness in 2004. ... Appendix 1 – List of Committee members The Committee members whose work produced this report are: Frank Vermaeten, Co-Chair of the Committee, Assistant Commissioner with the Canada Revenue Agency, from Ontario Dr. ...