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EDM10-1-8 Completing an Excise Duty Return – Tobacco Licensee You can view this publication in: HTML edm10-1-8-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B267 Excise Duty Return – Tobacco Licensee Page details Date modified: 2023-02-03 ...

EDM10-1-4 Completing an Excise Duty Return – Licensed User You can view this publication in: HTML edm10-1-4-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B263 Excise Duty Return – Licensed User Page details Date modified: 2023-02-03 ...

EDM10-1-2 Completing an Excise Duty Return – Duty Free Shop You can view this publication in: HTML edm10-1-2-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B261 Excise Duty Return – Duty Free Shop Page details Date modified: 2023-02-03 ...

EDM10-1-7 Completing an Excise Duty Return – Spirits Licensee You can view this publication in: HTML edm10-1-7-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B266 Excise Duty Return – Spirits Licensee Page details Date modified: 2023-02-03 ...

EDM10-1-3 Completing an Excise Duty Return – Excise Warehouse Licensee You can view this publication in: HTML edm10-1-3-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B262 Excise Duty Return – Excise Warehouse Licensee Page details Date modified: 2023-02-03 ...

Highlights — Tax Services Innovating for the Future With the Tax Services business line, we are continuing to make ongoing advancements in the way we operate, applying new systems and technologies to improve the services we deliver to Canadians. ... Through consultations with our clients — individuals, small enterprises, and large businesses — we have developed a coherent vision for the future that embraces seven key areas: [The image above is also available in a text version] Under Future Directions, we will expand our services to improve client satisfaction, particularly by offering a wider range of electronic self-service options, making it easier and more convenient to comply. ... Processing returns accurately, efficiently, and in a timely way: introducing more electronic filing options — such as NETFILE and TELEFILE — to accelerate processing. ...

Summary of the project / initiative / change The Canada Child Tax Benefit (CCTB) is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. ... Risk identification and categorization A) Type of program or activity Compliance / Regulatory investigations and enforcement Level of risk to privacy: 3 Details: The personal information is used for the identification, determination, validation and payment of benefits and credits. ... If they are benefit recipients the Benefits Validation & Compliance Section of the Collections & Verification Branch will further investigate to determine if these individuals are no longer eligible for benefits. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 13/113)] × 15% = $46,460.18 You are required to report and remit the tax of $46,460.18 that you are deemed to have collected. The purchaser is considered to have paid the HST at 13% (that is, $350,000 × 13/113 = $40,265.49) and is not liable to pay the additional 2% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in New Brunswick, refer to the following publications: 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; GST/HST NOTICE 297, HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 13/113)] × 15% = $46,460.18 You are required to report and remit the tax of $46,460.18 that you are deemed to have collected. The purchaser is considered to have paid the HST at 13% (that is, $350,000 × 13/113 = $40,265.49) and is not liable to pay the additional 2% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in New Brunswick, refer to the following publications: 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; GST/HST NOTICE 297, HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 13/113)] × 15% = $46,460.18 You are required to report and remit the tax of $46,460.18 that you are deemed to have collected. The purchaser is considered to have paid the HST at 13% (that is, $350,000 × 13/113 = $40,265.49) and is not liable to pay the additional 2% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in Newfoundland and Labrador, refer to the following publications: 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; GST/HST NOTICE 297, HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services. ...