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Transitional rules are required to determine which tax rate – the existing HST rate of 13% or the new HST rate of 15% – applies to transactions that straddle the July 1, 2016 implementation date. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulleting B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province. ... For more information on the HST rate change in respect of real property in New Brunswick and Newfoundland and Labrador, refer to the following publications: GST/HST NOTICE 298, New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick; GST/HST NOTICE 299, Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador; 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. ...

Transitional rules are required to determine which tax rate – the existing HST rate of 14% or the new HST rate of 15% – applies to transactions that straddle the October 1, 2016, implementation date. ... 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. ... TABLE 1 – New quick method remittance rates for GST/HST registrants with a permanent establishment in Prince Edward Island GST/HST registrants Supplies made in a non-participating province Supplies made in Ontario Supplies made in Nova Scotia, New Brunswick, Newfoundland and Labrador or Prince Edward Island Mainly purchase goods for resale 0.0%* (credit 4.0%)* 3.3% 5.0% Mainly provide services 1.4% 8.4% 10.0% * Businesses that use the 0% remittance rate for eligible sales are entitled to a credit on those sales as they generally pay HST at 15% on their inputs but collect 5% GST on those sales. ...

Transitional rules are required to determine which tax rate – the existing HST rate of 14% or the new HST rate of 15% – applies to transactions that straddle the October 1, 2016, implementation date. ... 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. ... TABLE 1 – New quick method remittance rates for GST/HST registrants with a permanent establishment in Prince Edward Island GST/HST registrants Supplies made in a non-participating province Supplies made in Ontario Supplies made in Nova Scotia, New Brunswick, Newfoundland and Labrador or Prince Edward Island Mainly purchase goods for resale 0.0%* (credit 4.0%)* 3.3% 5.0% Mainly provide services 1.4% 8.4% 10.0% * Businesses that use the 0% remittance rate for eligible sales are entitled to a credit on those sales as they generally pay HST at 15% on their inputs but collect 5% GST on those sales. ...

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Article – Tax resources and financial literacy Information for partners Use the following article to promote the Canada Revenue Agency's educational products. Educators – Tax resources and financial literacy The Canada Revenue Agency (CRA) recognizes the importance of financial literacy, especially for vulnerable segments of the population. ...

Article – Tax resources and financial literacy Information for partners Use the following article to promote the Canada Revenue Agency's educational products. Educators – Tax resources and financial literacy The Canada Revenue Agency (CRA) recognizes the importance of financial literacy, especially for vulnerable segments of the population. ...

Reminder – Monday, June 15, 2015, is the deadline for self-employed individuals to file their 2014 income tax and benefit return The Canada Revenue Agency (CRA) reminds self-employed individuals and their spouses or common‑law partners that this year’s filing deadline is midnight on Monday, June 15, 2015. ... Save time — go online! The CRA’s online services make it faster and easier to handle your business’s tax matters. ...

Independent Auditor's Report – Administered Activities Independent Auditor's Report To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2019, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ... The other information obtained at the date of this auditor’s report is the Financial Statements Discussion and Analysis – Administered Activities included in the Departmental Results Report, but does not include the financial information and our auditor’s report thereon. ...

Internationally, the exchange of information (EOI) with foreign tax administrations can be broken into two broad groups: Specific exchange of information – Under its International Agreements, the CRA facilitates incoming and outgoing EOI regarding specific taxpayers, on a case-by-case basis. ... Bulk exchange of information (Automatic) – The CRA sends, receives and uses significant amounts of bulk data related to taxpayers, including non-residents. ... Activity Report – January 1, 2021 to December 31, 2021 For the period January 1, 2021 to December 31, 2021, over 50 MRAs were referred to Senior Management (i.e. ...

Reminder – Monday, June 15, 2015, is the deadline for self-employed individuals to file their 2014 income tax and benefit return Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Save time — go online! The CRA’s online services make it faster and easier to handle your business’s tax matters. ...