Administrative Policy
National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 22
A large registered business with a monthly reporting period acquires a specified property in Ontario in January of Year 1, is charged 13% HST, but...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Electronic Filing and Provision of Information (GST/HST) Regulations - Section 7 | penalty for delayed reporting of ITC and RITC | 172 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Subsection 30(1) | penalty for delayed reporting of ITC and RITC | 141 |
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 21
Will CRA assess penalties under s. 284.01 where a large business inadvertently reports the wrong province to which a recaptured input tax credit...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Electronic Filing and Provision of Information (GST/HST) Regulations - Section 7 | reporting RITC for wrong province results in penalty | 203 |