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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. ... However, because the written agreement of purchase and sale was entered into after March 30, 2016, and before July 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 13%: HST = $350,000 × 13/113 = $40,265.49 Consideration = $350,000 − $40,265.49 = $309,734.51 However, the builder is considered to have collected the HST at 15%: HST = $309,734.51 × 15% = $46,460.18 If this example had been set in Newfoundland and Labrador, and all other facts remained the same, the sale of the new house would still have been subject to HST at 15% and the builder would still have been considered to have collected HST at 15% (that is, $46,460.18 HST) since the agreement does not meet the disclosure requirements. ... Appendix A – Summary charts of the applicable HST rate on sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 after March 30, 2016 before July 2016 before July 2016 13% Example 2 on or before March 30, 2016 before July 2016 after June 2016 13% Example 3 after March 30, 2016 after June 2016 after June 2016 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 on or before May 3, 2016 before July 2016 before July 2016 13% Example 2 on or before May 3, 2016 before July 2016 after June 2016 13% Example 3 after May 3, 2016 after June 2016 after June 2016 15% Appendix B – Summary charts of the applicable HST rate on grandparented sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before March 30, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before March 30, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before March 30, 2016 after June 2016 No 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before May 3, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before May 3, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before May 3, 2016 after June 2016 No 15% Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

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. ... However, because the written agreement of purchase and sale was entered into after March 30, 2016, and before July 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 13%: HST = $350,000 × 13/113 = $40,265.49 Consideration = $350,000 − $40,265.49 = $309,734.51 However, the builder is considered to have collected the HST at 15%: HST = $309,734.51 × 15% = $46,460.18 If this example had been set in Newfoundland and Labrador, and all other facts remained the same, the sale of the new house would still have been subject to HST at 15% and the builder would still have been considered to have collected HST at 15% (that is, $46,460.18 HST) since the agreement does not meet the disclosure requirements. ... Appendix A – Summary charts of the applicable HST rate on sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 after March 30, 2016 before July 2016 before July 2016 13% Example 2 on or before March 30, 2016 before July 2016 after June 2016 13% Example 3 after March 30, 2016 after June 2016 after June 2016 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 on or before May 3, 2016 before July 2016 before July 2016 13% Example 2 on or before May 3, 2016 before July 2016 after June 2016 13% Example 3 after May 3, 2016 after June 2016 after June 2016 15% Appendix B – Summary charts of the applicable HST rate on grandparented sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before March 30, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before March 30, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before March 30, 2016 after June 2016 No 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before May 3, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before May 3, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before May 3, 2016 after June 2016 No 15% Page details Date modified: 2016-06-29 ...

This amount is the lesser of: $500 (the refund amount) $2,000 ($500 + $9,500 – $8,000) Box 15 – Foreign income Identify a box in the "Other information" area as box 15. ... The program account number consists of three parts: the nine‑digit business number (BN) identifies the business the two‑letter program identifier identifies the type of program account the four‑digit reference number identifies each account in a program that a business may have Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual " 2 " for a joint account (two or more individuals) " 3 " for a corporation " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership " 5 " for a government, government enterprise, or international organization Box 24 – Actual amount of eligible dividends Enter the actual amount of eligible dividends, or the amount we deem to be eligible dividends. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

SR&ED Program archives – 2013 This scientific research and experimental development (SR&ED) Program archives page for 2013 is organized by date. [2013-10-31] SR&ED T661 Claim Form – 2013 Revision – Claim preparer information [2013-10-31] T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 [2013-10-31] T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2013-10-31] T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2013-10-31] T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2013-09-18] Public Consultations – Examples to illustrate key concepts in the Eligibility of Work for SR&ED Investment Tax Credits Policy [2013-08-26] Federal SR&ED legislative proposals status as at June 30, 2013 [2013-08-15] Revised SR&ED filing requirements for partnerships with corporations as members – Update [2013-07-15] Federal SR&ED legislative proposals status as at March 31, 2013 [2013-06-25] Feasibility study of an SR&ED formal pre-approval service—we welcome your contribution [2013-06-07] SR&ED T661 claim Form – 2013 Revision [2013-04-10] Scientific Research and Experimental Development (SR&ED) Program (CRA 2013 Budget News) [2013-04-03] Federal SR&ED legislative proposals status as at December 31, 2012 [2013-03-05] Financial Claim Review Manual for Financial Reviewers [2013-02-06] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2012 [2013-01-24] CRA delivers enhanced administration and predictability for SR&ED claimants [2013-01-24] SR&ED pilot project for pre-approval service—we welcome your contribution [2013-01-17] Federal SR&ED legislative proposals status as at September 30, 2012 Page details Date modified: 2016-10-27 ...

This amount is the lesser of: $500 (the refund amount); $2,000 ($500 + $9,500 – $8,000). ... Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual; " 2 " for a joint account (two or more individuals); " 3 " for a corporation; " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership; " 5 " for a government, government enterprise, or international organization. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

This amount is the lesser of: $500 (the refund amount); $2,000 ($500 + $9,500 – $8,000). ... Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual; " 2 " for a joint account (two or more individuals); " 3 " for a corporation; " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership; " 5 " for a government, government enterprise, or international organization. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Example A retailer in Ontario sells qualifying property off reserve to a status Indian purchaser for $50 and credits an amount of $4 ($50 × 8% = $4) at the point of sale. The retailer would have the following three options for disclosing the total HST payable and the amount credited for the 8% provincial part: Price of qualifying property $50.00 HST @ 13% + $6.50 Subtotal $56.50 Credit @ 8%- $4.00 Amount due $52.50 or Price of qualifying property $50.00 HST + 02.50 Amount due $52.50 or Price of qualifying property 5% HST included $52.50 For information on invoicing requirements for GST/HST registrants, see Guide RC4022, General Information for GST/HST Registrants. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Example A retailer in Ontario sells qualifying property off reserve to a status Indian purchaser for $50 and credits an amount of $4 ($50 × 8% = $4) at the point of sale. The retailer would have the following three options for disclosing the total HST payable and the amount credited for the 8% provincial part: Price of qualifying property $50.00 HST @ 13% + $6.50 Subtotal $56.50 Credit @ 8%- $4.00 Amount due $52.50 or Price of qualifying property $50.00 HST + 02.50 Amount due $52.50 or Price of qualifying property 5% HST included $52.50 For information on invoicing requirements for GST/HST registrants, see Guide RC4022, General Information for GST/HST Registrants. ...

Box 195: Portion subject to an interest-free period – METC – Enter this amount in Area I on Form T1229. Box 196: Portion subject to an interest-free period – CEE – Enter this amount in Area I on Form T1229. ... Box 240: Portion subject to an interest-free period – CMETC – Enter this amount in Area I on Form T1229. ...

Example – Qualifying transfers between TFSAs of the same individual Example On May 5, 2015, Michel contributed $10,000 to his TFSA in Bank "A" leaving him with a remaining TFSA contribution room of zero. ... In addition, if Michel left his contribution to Bank "B" in his TFSA for the remainder of the year, his tax would be calculated as follows: Highest excess TFSA amount per month from July to December = $10,025. Tax = 1% per month on the highest excess amount = $10,025 x 1% x 6 months. ...