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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. ...

Offshore Compliance Advisory Committee – Minutes – June 13, 2017 Tuesday, June 13, 2017 List of Participants OCAC Members Chair Colin Campbell Vice-Chair Kimberley Brooks Committee Members Catherine Brown Larry Chapman Daniel Thornton- Absent CRA Attendees Deputy Assistant Commissioner, International, Large Business and Investigations Branch (ILBIB) Lisa Anawati Director, Business Intelligence and Analytics Division, ILBIB Randy Reynoso Director, Large Business Audit, ILBIB Gord Parr 1. ...