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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 centres. ... 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. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... 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. ...

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Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

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Complete the "Transfer/Carryforward of unused amount" section of Schedule NT(S11) to calculate the territorial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education, and Textbook Amounts Certificate, TL11A, Tuition, Education, and Textbook Amounts Certificate- University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or TL11C, Tuition, Education, and Textbook Amounts Certificate- Commuter to the United States, to designate who can claim it and the amount the person can claim. ... How to claim Enter your total contributions on line 50 of Form NT428, and determine the amount to enter on line 51 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 51 of Form NT428. ...

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For general enquiries (from within Canada and the United States) Call topics Phone number Hours of service Non-resident corporations and Corporation accounts* 613-940-8497 Monday to Friday (except holidays) 9 am to 6 pm (Eastern time) Saturday and Sunday closed Other questions about your business account 1-800-959-5525 Monday to Friday (except holidays) 9 am to 6 pm (local time) Saturday 10 am to 4 pm (local time) Sunday closed * Corporation accounts include sole proprietors, partnerships, self-employed individuals, payroll accounts and GST/HST enquiries. ... Make a payment arrangement for an existing debt (from outside Canada and the United States) Call topics Phone number Hours of service Corporate tax debt 613-221-3003 Monday to Friday (except holidays) 7 am to 8 pm (Eastern time) GST/HST debt 613-221-3003 Monday to Friday (except holidays) 7 am to 8 pm (Eastern time) Payroll deductions debt 613-221-3003 Monday to Friday (except holidays) 7 am to 8 pm (Eastern time) For general enquiries (from outside Canada and the United States) Call topics Phone number Hours of service Non-resident corporations and Corporation accounts* 613-940-8497 Monday to Friday (except holidays) 9 am to 6 pm (Eastern time) Saturday and Sunday closed * Corporation accounts include sole proprietors, partnerships, self-employed individuals, payroll accounts and GST/HST enquiries. ...

Canada Emergency Student Benefit (CESB) Go to navigation menu Skip to main content Sections Eligibility criteria – Closed: Canada Emergency Student Benefit (CESB) Validation of applications: Canada Emergency Student Benefit (CESB) Impact on your taxes: Canada Emergency Student Benefit (CESB) Return or repay a payment: Canada Emergency Student Benefit (CESB) Contact us about CESB: Canada Emergency Student Benefit (CESB) Return or repay a payment You may be looking for: Student CERB debt reduction The CESB closed to retroactive applications on September 30, 2020. ... Make the cheque or money order payable to Receiver General for Canada Specify the name of the benefit you are repaying Indicate which eligibility period you are repaying Include your Social Insurance Number (SIN) Mail the cheque or money order to: Revenue Processing – Repayment of CEB Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 0C3 If your payment is not honoured, the CRA will charge a fee. ...