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Information for Canadian Small Businesses: Chapter 2 – Setting up your business On this page… Chapter 2 – Setting up your business Sole proprietorship Partnership Corporation Corporation's debts Business Number Your first step to doing business with the CRA Are you doing business in Quebec Do you need a BN? ... The common program account identifiers are as follows: RT – GST/HST RP – payroll deductions RC – corporation income tax RM – import/export A program account number has three parts – a business number, a program identifier, and a reference number. ... For information on how to make payroll deductions, see Chapter 5 – Payroll deductions and remittances. ...

Corp type– Enter if changed: Code 1 – Canadian-controlled private corporation Code 2 – Other private corporation Code 3 – Public corporation Code 4 – Other corporation. ... Also, enter the statute-barred date in red in the top margin of the T99, or T99A, using the YY / MM / DD format. ... Section Table of Contents – SR&ED Review Reference- Other Items (Loose on Top)-- Waiver – T2029-- Appeals Waiver-- AIMS Screen 1 (if req'd)-- AIMS Screen 5 (if req'd)-- AIMS Screen L (if req'd)-- T7W (if req'd)-- T99A (if req'd)- A Schedules and Forms- A T2SCH1 – Comparative (or revised GIFI) schedule A-1 A T2SCH4 – Comparative (or revised GIFI) schedule A-4 A T2SCH8 – Comparative (or revised GIFI) schedule A-8 A T2SCH23 – Revised A-23 A T2SCH27 – Revised A-27 A T2SCH31 – Comparative (or revised GIFI) schedule A-31 A T661 – Comparative (or revised GIFI) schedule A-32 A T2SCH33 – Revised A-33 A T2SCH49 – Revised (or revised GIFI) schedule A-49 A T2SCH50 – Revised A-50 A T2 Jacket – Revised GIFI schedule of changes A-300 A T2SCH506 – Revised A-506 A Provincial Government Tax Credits (if required) A-### A T1145 – Revised A-1145 A T1146 – Revised A-1146 A T1263 – Revised A-1263 B Reports- B Coding Reconciliations B-10 B Financial Review Report – FRR B-20 B Taxpayer Relief (Fairness) Report B-30 B Penalty Recommendation Report B-40 B Penalty Recommendation Report (Third Party) B-50 B Other – Administrative Second Review B-60 B Explanation of delays or AIMS Screen 4 (if used) B-70 C Review Plan and Checklists- C Screener’s comments C-10 C Initial Review Plan (subsequent changes C-20.1 etc.) ...

To determine the rebate amount that the non-resident consumer is eligible to receive, the non-resident consumer uses the formula (A × $5) + (B × $1) where A = 2 (the total number of nights for which short-term accommodation included in the tour package is made available in Canada) B = 3 (the total number of nights for which the camping accommodation included in the tour package is made available in Canada) The rebate amount is calculated as follows: $5 × 2 nights of short-term accommodation $10 $1 × 3 nights of camping accommodation + 3 Total rebate is $13 Overnight shelter as part of a tour package 52. ... In this case, the rebate amount would be $520. $1,040 × 50% = $520 Option to use either method 55. ... Using the quick calculation method, the rebate amount is calculated using the formula (A × $5) + (B × $1). where A = 3 (the total number of nights for which short-term accommodation included in the tour package is made available in Canada) B = 0 (the total number of nights for which camping accommodation included in the tour package is made available in Canada) The rebate amount using the quick calculation method is $15. ...

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 New Brunswick, 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. ...

Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $4.0 billion or 49.8%. ... Federal Administered Expenses Federal Administered Expenses rose by $164.7 million or 1.1 %. ...

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. ...

Prorated maximum contribution for 2015: ($53,600 – 3,500) × 6/12 × 4.95% = $1,239.98 (6/12 represents the number of pensionable months divided by 12). ... Prorated maximum contribution for 2015: ($53,600 – 3,500) × 2/12 × 4.95% = $413.33 (2/12 represents the number of pensionable months divided by 12). ... Her actual contributions for the year will be $49.98 × 9 (weekly pay periods) = $449.82. ...

Line 11 – Address for books and records Tick (✓) the appropriate box. ... Step 1 – Supporting documentation Tick (✓) the yes or no boxes, as they apply. ... Section B – Custodian Line 1 – RCA trust's name Enter the full name of the RCA trust. ...

In this case, the GST new housing rebate would be equal to $3,150 (i.e., $6,300 × [($450,000 – $400,000) ÷ $100,000]). ... The individual would be entitled to claim a PST transitional new housing rebate of $7,000 (using the consideration or fair market value method, $350,000 × 2% × 100%), a B.C. new housing rebate of $17,500 ($350,000 × 7% × 71.43%) and a GST new housing rebate of $6,300 ($350,000 × 5% × 36%), provided that all of the conditions for claiming each rebate are met. 27.1 A newly constructed single detached house is 80% complete as of July 1, 2010. ... However, GST at 5% applies to 40% of this payment (GST = 5% of $6,000 = $300). ...