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T2 Corporation – Income Tax Guide – Chapter 5: Page 5 of the T2 return From: Canada Revenue Agency On this page... ...

Example – Sales journal – Month of July Example This sales journal is an example of how to record your income for the month of July Date Particulars Cash sales (1) Footnote 1 Credit sales (2) Footnote 1 Sales returns (3) Footnote 1 Total sales (4) Footnote 1 GST (5%) (5) Footnote 2 PST (8%) (6) Footnote 2 Payment on account (7) July 1 Daily sales $146.00 $27.00 $0 $173.00 $8.65 $13.84 $10.00 July 2 Daily sales $167.00 $36.25 $26.00 $177.25 $8.86 $14.18 $0 July 3 Daily sales $155.02 $19.95 $10.01 $164.96 $8.25 $13.20 $32.40 July 4 Daily sales $147.00 $29.95 $0 $176.95 $8.85 $14.16 $0 On July 1, you add up the sales invoices and cash register tapes. ...

B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

Businesses – Tax information newsletter, Edition 2024-03 – June 27th, 2024 Get ready for the Canada Carbon Rebate for Small Businesses Budget 2024 announced a new rebate to return a portion of federal fuel charge proceeds to eligible Canadian-controlled private corporations (CCPCs). ...

Businesses – Tax information newsletter, Edition 2024-04 – August 29th, 2024 Alternate formats Did you know that we offer some of the Canada Revenue Agency’s (CRA) forms and publications in e-text or large print format downloadable right from Canada.ca? ...

Businesses – Tax information newsletter, Edition: 2025-03 – May 22, 2025 Tariff support for your business As of April 2 until June 30, 2025, the CRA is deferring corporate income tax payments and GST/HST remittances. ...

Businesses – Tax information newsletter, Edition 2023-03 – August 8, 2023 New GST/HST information for certain insurance intermediaries Are you a managing general agent, third party administrator, or a managing general underwriter providing services for insurers? ...

Readout: Advisory Committee on the Charitable Sector – May 25 & 26, 2022 May 25, 2022 The Advisory Committee on the Charitable Sector (ACCS) met by videoconference for a two-part meeting, held on May 25 and 26, 2022. ...

Readout: Advisory Committee on the Charitable Sector – November 3 & 4, 2022 November 3, 2022 The Advisory Committee on the Charitable Sector (ACCS) met in Ottawa in person for a two day meeting, held on November 3 and 4, 2022. ...

Readout: Advisory Committee on the Charitable Sector – June 8 & 9, 2023 The Advisory Committee on the Charitable Sector (ACCS) met in Ottawa in person for a two day meeting, held on June 8 and 9, 2023. ...