,canada ,rev5ue ,ag5cy ,,rc#djgb ,f/ ,n,ns ,tax 7,,fnt7 #bjjf ,9 ,"o ,volume ,pr9t ,pages #c-ba ,brl ,pages ;i-;iv & #a-dg ,9dex ,brl page ,is ? booklet = y8 """""""""""""""""" #a ,:at's new """""""""""""""""""""""" #a ,yr op9ion c.ts6 """""""""""""""""" #c ,:at is ! ,f/ ,n,ns tax 7,,fnt78 """" #e ,:o w collect ,,fnt8 """""""""""""""" #g ,taxa# gds & s]vices """""""""""""" #g ,small suppli] """""""""""""""""""" #h ,:at is subject 6,,fnt8 """""""""""" #aa ,h[ w ,,fnt 2 report$8 """"""""""""" #ae ,h[ 6-plete ,=m ,,gst#dii """""""""" #ag ,,fnt collect$ or collecti# = m ?an "o b& c\ncil """"""""""" #ah ,l9e-by-l9e 9/ruc;ns """"""""""""" #ai ,l9e #aja;,a--,,gst/,,hst sales """""""""""""""""""""""" #bj ,l9e #aja;,b--,,fnt sales """""" #bj ,l9e #aja;,c--,total sales """"" #ba ,l9e #aje;,a--,,gst/,,hst collect$ or collecti# """""""" #bb ,,gst/,,hst collect$ or collecti# """""""""""""""""" #bb ;i ,9dex ,,gst/,,hst adju/;ts """"""""" #bb ,l9e #aje;,b--,,fnt collect$ or collecti# """"""""""""""""" #bc ,,fnt collect$ or collecti# "" #bc ,,fnt adju/;ts """"""""""""""" #bd ,l9e #aje;,c--,total ,,gst/,,hst & ,,fnt """""""""" #be ,l9e #ajh;,a--,,itc's relat$ 6,,gst/,,hst """"""""""""""""" #be ,,itc's relat$ 6,,gst/,,hst "" #be ,,gst/,,hst adju/;ts """"""""" #bf ,l9e #ajh;,b--,,itc's relat$ 6,,fnt """"""""""""""""""""""" #bg ,,itc's relat$ 6,,fnt """""""" #bg ,,fnt adju/;ts """"""""""""""" #bh ,l9e #ajh;,c--,total ,,itc's """ #bi ,l9e #aji;,a--,,gst/,,hst net tax """""""""""""""""""""""""" #bi ,l9e #aji;,b--,,fnt net tax """" #cj ,l9e #aji;,c--,total net tax """ #cj ,l9e #aaj;,a--,,gst/,,hst pd 09/al;ts """"""""""""""""""""" #ca ;ii ,9dex ,l9e #aaj;,b--,,fnt pd 09/al;ts """"""""""""""""""""" #ca ,l9e #aaj;,c--,total pd 09/al;ts """"""""""""""""""""" #cb ,l9e #aaa;,a--,,gst/,,hst rebates """""""""""""""""""""" #cb ,l9e #aaa;,c--,total rebates """ #cc ,l9e #bje;,a--,,gst/,,hst due on acquisi;n ( r1l prop]ty """ #cc ,l9e #bje;,c--,tax due on acquisi;n ( r1l prop]ty """""" #cc ,l9e #dje;,a--,o!r tax 6be self-assess$ """"""""""""""""" #cc ,l9e #dje;,c--,o!r tax 6be self-assess$ """"""""""""""""" #cd ,refund & pay;t 7l9es #aad & #aae7 """""""""""""""""""""""" #cd ,l9e #aad;,a--,,gst/,,hst refund claim$ """""""""""""""" #cf ,l9e #aad;,b--,,fnt refund claim$ """"""""""""""""""""""" #cf ,l9e #aad;,c--,total refund claim$ """"""""""""""""""""""" #cf ;iii ,9dex ,l9e #aae;,a--,,gst/,,hst pay;t """""""""""""""""""""""" #cg ,l9e #aae;,b--,,fnt pay;t """""" #cg ,l9e #aae;,c--,total pay;t """"" #cg ,h[ 6-plete yr ,,gst/,,hst return """"""""""""""""""""""""" #ch ,9=m+ yr cu/om]s """"""""""""""""""" #da ,if y ne$ m 9=m,n """""""""""""""""" #da ,app5dix ;,a--,li/$ products """"""" #dc ;iv ,transcrib]'s note3 7,front cov]7 ,canada ,rev5ue ,ag5cy ,f/ ,n,ns ,tax 7,,fnt7 ,,rc#djgb7,e7 ,rev4 #jf _+www.cra.gc.ca_: ,transcrib]'s note3 7,9side front cov]7 ,is ? booklet = y8 ,:at's new ,e6ective ,july #a1 #bjjf1 "u propos$ legisl,n1 ! ,,gst & ,,fnt rate w 2 reduc$ f #g@3p 6#f@3p1 &! ,,hst rate f #ae@3p 6#ad@3p4 ,? booklet 3ta9s ? propos$ *ange 6! law : 0 curr5t at ! "t ( public,n4 #a ,:at's new ..,? booklet is = .y if y sell li/$ products on a res]ve & h 6*>ge ,f/ ,n,ns ,tax 7,,fnt74 ..,? booklet is n = .y if y ne$ 9=m,n on ! ,f/ ,n,ns ,gds & ,s]vices ,tax 7,,fngst74 ,if y h 6report ,,fngst1 d n 9clude x on ,=m ,,gst#dii1 ,f/ ,n,ns ,tax 7,,fnt7 ,s*$ule4 ,9/1d1 9clude ! am.t on yr regul> ,,gst/,,hst return1 ,=m ,,gst#cd or ,,gst#fb1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,return4 ,see ! booklet ,,rc#dcfe1 ,f/ ,n,ns ,gds & ,s]vices ,tax 7,,fngst7 = m 9=m,n4 #b ,yr op9ion c.ts6 ,we review \r public,ns ea* ye>4 ,if y h any -;ts or su7es;ns t wd help u improve !m1 we wd l 6he> f y4 ,pl1se s5d yr -;ts to3 ,taxpay] ,s]vices ,directorate ,canada ,rev5ue ,ag5cy #gej ,h]on ,road ,ottawa ,,on ,k#a;,a #j;,l#e #c #d ,:at is ! ,f/ ,n,ns tax #c 7,,fnt78 ,! ,f/ ,n,ns tax 7,,fnt7 is a tax on ! sale ( li/$ products on "s ,f/ ,n,ns res]ves4 ,foll[+ rec5t legisl,n1 "s b& c\ncils h pass$ by-laws t impose ,,fnt on li/$ products4 ,a li/$ product ref]s 6alcoholic b"eages1 fuel1 & toba3o products t >e specific,y m5;n$ 9 ! b& by-law4 ,,fnt may 2 ref]r$ 60a di6]5t "n 9 ! by-law4 ,= example1 x miea ( res]ve l&4 ,x is important 6note t ": a b& c\ncil has impos$ ,,fnt1 x applies 6all res]ve l&s ( t ,f/ ,n,n4 ,:5 we #e ,:at is ! ,,fnt8 a#c ref] 6.res]ve 9 ? pamphlet1 we m1n a res]ve ": ,,fnt applies4 ,on res]ves ": ,,fnt applies1 "ey"o has 6pay ,,fnt on ! li/$ products !y buy4 ,! tax rate = ,,fnt is #f@3p1 ! same z ! gds & s]vices tax 7,,gst7 &! f$]al "p (! h>moniz$ sales tax 7,,hst74 ,y w f9d m 9=m,n on ,,gst/,,hst 9 ! guide ,,rc#djbb1 ,g5]al ,9=m,n = ,,gst/- ,,hst ,regi/rants #f ,:o w collect ,,fnt8 #d ,,gst/,,hst regi/rants :o sell li/$ products on a res]ve h 6collect ,,fnt4 ,y h 6regi/] = ,,gst/,,hst if3 --y provide taxa# gds & s]vices 9 ,canada2 & --y >e n a small suppli]4 ,taxa# gds & s]vices ,gds & s]vices subject 6,,gst/,,hst at ! rate ( #f@3p1 #ad@3p1 or #j@3p >e call$ taxa# gds & s]vices4 .,li/$ .products sold on a res]ve >e al taxa# gds4 ,o!r examples ( gds & s]vices taxa# at #f@3p or #ad@3p "u ,,gst/,,hst 9clude ! foll[+3 --sales & l1ses ( automobiles2 --c> repairs2 --sales ( s(t dr9ks1 c&ies1 & potato *ips2 --sales ( clo?+ & footwe>4 #g ,taxa# gds & s]vices a#d ,examples ( gds & s]vices taxa# at #j@3p "u ,,gst/,,hst 9clude ! foll[+3 --sales ( basic groc]ies 7e4g41 milk1 br1d1 & vegeta#s72 --sales ( agricultural products 7e4g41 :1t1 gra91 raw wool1 unprocess$ toba3o72 --sales ( mo/ fi% products 7e4g41 fi% = human 3sump;n74 --------------------------------------#e ,small suppli] ,if y sell or provide taxa# gds & s]vices1 y h 6regi/] = ,,gst/,,hst & *>ge tax on yr taxa# supplies1 un.s y >e a small suppli]4 ,y >e a small suppli] if yr _wwide rev5ues f ! sale ( taxa# gds & s]vices >e 4#cj1jjj or less ov] ! immly prec$+ f\r 3secutive cal5d> qu>t]s & 9 yr curr5t cal5d> qu>t]4 ,yr total _wwide rev5ues f taxa# sales ..9clude li/$ products sold on a .res]ve4 ,h["e1 !y d n 9clude sales ( capital prop]ty & #h ,small suppli] a#e supplies ( f9ancial s]vices4 ,y al h 69clude all yr associates' rev5ues :5 y calculate yr taxa# sales4 ,if y >e a small suppli] & decide n 6regi/] = ,,gst/,,hst1 y d n *>ge ,,gst/,,hst or ,,fnt 6yr cu/om]s & y _c claim 9put tax cr$its 6recov] ! ,,gst/- ,,hst or ,,fnt y pd or [e on yr pur*ases & op]at+ exp5ses4 ,if y >e a small suppli] & decide 6regi/] volunt>ily1 y h 6*>ge ,,gst/- ,,hst or ,,fnt on yr taxa# sales & y may claim 9put tax cr$its 6recov] ! ,,gst/- ,,hst or ,,fnt y pd or [e on yr pur*ases & op]at+ exp5ses4 ,if y >e alr a ,,gst/,,hst regi/rant1 y h 6collect ,,fnt on li/$ products sold on a res]ve4 ,if y wd l m 9=m,n on h[ 6regi/] = ,,gst/,,hst visit \r ,web site at _+www.cra.gc.ca_:1 or call u at #a-hjj-iei-eebe4 #i b#e #aj ,:at is subject 6,,fnt8 c#e ,if y >e a ,,gst/,,hst regi/rant1 all li/$ products y sell on a res]ve >e subject 6,,fnt4 ,a li/$ product ref]s 6alcoholic b"eages1 fuel1 & toba3o products1 : >e m5;n$ 9 ,app5dix ;,a at ! 5d ( ? --------------------------------------#f pamphlet4 ,if a li/$ product is b"\ (f ! res]ve & !n deliv]$ 6a res]ve 0a ,,gst/- ,,hst regi/]$ v5dor1 x w al 2 subject 6,,fnt4 ,:5 ,,fnt applies 6a product1 ,,gst does n4 ,! usual ,,gst/,,hst rules w 3t9ue 6apply 6supplies ( o!r gds & s]vices on ! res]ve4 .,alcoholic .b"eage .m1ns --be]1 ale1 /\t1 port]1 or malt liquor 3ta9+ m ?an #j.e@3p alcohol 0volume2 --w9e 3ta9+ m ?an #j.e@3p alcohol 0volume2 --any b"eage 3ta9+ m ?an #j.e@3p alcohol 0volume t is obta9$ #aa ,:at is subject 6,,fnt8 a#f f ! 4till,n ( gra9s1 fruit1 or o!r agricultural products or f ! 4till,n ( be] or w9e2 & --any b"eage t is a -b9,n (! abv b"eages1 : is suita# = human 3sump;n1 & t 3ta9s m ?an #j.e@3p alcohol 0volume4 ,:5 we ref] 6alcohol 9 ? pamphlet1 we m1n e?yl alcohol4 .,fuel .m1ns --diesel fuel1 9clud+ any fuel oil t is suita# = use 9 9t]nal -bus;n 5g9es (! -pres.n-igni;n type1 o!r ?an fuel oil t is 9t5d$ =& is actu,y us$ z h1t+ oil2 --gasol9e type fuels = use 9 9t]nal -bus;n 5g9es2 & --propane gas4 .,toba3o .product .m1ns --e >ticle made 0a toba3o manufactur] f raw l1f toba3o1 0any process :at"e1 & 9cludes cig>ettes1 toba3o /icks1 & snuff2 #ab ,:at is subject 6,,fnt8 #g --! l1ves & /ems (! toba3o plant if !y h be5 process$ fur!r ?an dry+ & sort+2 & --cig>s4 #ac a#g #ad ,h[ w ,,fnt 2 report$8 b#g ,if y >e requir$ 6collect ,,fnt1 y h 6report x 6u at ! same "t z y report ,,gst/,,hst4 ,yr ,,gst/,,hst return w 9clude ! -b9$ am.ts = bo? taxes 7,,gst/- ,,hst & ,,fnt74 ,h["e1 if y sell li/$ products f a loc,n on a res]ve1 9 a4i;n 6yr ,,gst/- ,,hst return1 y w al h 6-plete ,=m ,,gst#dii1 ,f/ ,n,ns ,tax 7,,fnt7 ,s*$ule1 = ea* report+ p]iod4 ,=m ,,gst#dii m/ 2 -plet$ ) yr ,,gst/- ,,hst return 6%[ ! am.ts y h collect$ or t >e collecti# = ,,gst/,,hst & ,,fnt sep>ately4 ,! report+ p]iod &! due date =! ,,fnt s*$ule w 2 ! same z = yr ,,gst/,,hst return1 s y w file !m tgr4 ,we w s5d y a p]sonaliz$ ,=m ,,gst#dii1 3ta9+ prepr9t$ 9=m,n ab yr a3.t1 ) yr ,,gst/,,hst return4 ,if y d n rcv a p]sonaliz$ =m1 visit \r ,web site at _+www.cra.gc.ca/forms_: or call u at #a-hjj-iei-bbba4 #ae ,h[ w ,,fnt 2 report$8 c#g ,note ,if y collect ,,fnt1 b y d n sell li/$ products f a loc,n on ! res]ve1 y d n h 6-plete ! ,,fnt s*$ule4 ,h["e1 y / h 69clude ,,fnt 9 yr ,,gst/,,hst return1 z if x 7 ,,gst/,,hst4 #af ,h[ 6-plete ,=m ,,gst#dii #h ,6-plete ,=m ,,gst#dii1 ,f/ ,n,ns ,tax 7,,fnt7 ,s*$ule1 y w ne$ ! foll[+ figures =! report+ p]iod = : y >e fil+3 --,,gst/,,hst & ,,fnt sales2 --,,gst/,,hst & ,,fnt *>g$ on yr sales2 & --,,gst/,,hst & ,,fnt pd or paya# on yr pur*ases4 ,2f -plet+ ea* (! l9es on ,=m ,,gst#dii1 make sure y answ] ! "q at ! top (! =m4 ,if y collect ,,fnt on a res]ve t falls "u ! au?or;y ( .only ."o b& c\ncil1 5t] ! b& c\ncil's "n 9 ! space provid$ at ! top (! =m4 ,if y collect ,,fnt f res]ve loc,ns t >e "u ! au?or;y ( .m .?an ."o b& c\ncil1 l1ve ? space blank4 ,af -plet+ ! id5tific,n sec;n (! =m1 y w h 6answ] ! "q abv ,*>t #a4 ,dur+ ! report+ p]iod1 if y pur*as$ any li/$ products f a v5dor locat$ on a res]ve = use or resale 9 ! c\rse ( yr busi;s1 *eck ! 8yes0 box4 ,if y b"\ li/$ #ag ,h[ 6-plete =m ,,gst#dii a#h products f a v5dor on a res]ve1 b n"o ( ^! 7 = use or resale 9 ! c\rse ( yr busi;s 7e4g41 !y 7 = p]sonal use71 *eck ! 8no0 box4 ,if y did n pur*ase any li/$ products f a v5dor locat$ on a res]ve1 al *eck ! 8no0 box4 ,once y h answ]$ ? "q1 y c 3t9ue -plet+ ! =m 0foll[+ ! 9/ruc;ns 2l4 ,? =m has two *>ts4 ,if y sell li/$ products f res]ve loc,ns t >e "u ! au?or;y ( ."o b& c\ncil1 -plete ,*>t #a only4 ,d n -plete ,*>t #b4 ,r1d ! l9e- by-l9e 9/ruc;ns 6help y -plete ,*>t #a4 --------------------------------------#i ,,fnt collect$ or collecti# = m ?an "o b& c\ncil ,if y sell li/$ products f res]ve loc,ns t >e "u ! au?or;y ( .m .?an ."o b& c\ncil1 use ,*>t #b 6report ,,fnt collect$ or collecti# ..= ea* b& .sep>ately4 ,-plete ,*>t #b 2f y -plete column ;,b ( ,*>t #a4 ,use a sep>ate column 6report 9=m,n = ea* b& #ah ,,fnt collect$ a#i c\ncil4 ,5t] ! b& c\ncil's "n at ! top ( ea* column 9 ,*>t #b4 ,if a b& c\ncil has m ?an "o res]ve1 5t] only ! total f all ! res]ves = t b& "u ! b&'s "n 9 ,*>t #b4 ,x is possi# t y may n use all ! columns 9 ,*>t #b4 ,= ea* l9e1 add ! am.ts 9 columns ;b-#a1 ;b-#b1 & ;b-#c1 & 5t] ! total 9 column ;b-,total4 ,copy ! am.ts f column ;b-,total 6! same l9e numb]s 9 column ;,b ( ,*>t #a4 ,= 9/ruc;ns on h[ 6-plete ea* l9e ( ,*>t #b1 use ! l9e-by-l9e 9/ruc;ns = column ;,b z expla9$ 2l4 ,l9e-by-l9e 9/ruc;ns ,-plete all l9es ( ,*>t #a & ,*>t #b1 if applica#4 ,5t] z]o if any am.ts on ^! l9es >e nil or d n apply 6y4 ,y w notice t we h a4$ ! lr ;,a1 ;,b1 or ;,c 6! 9/ruc;ns = ea* l9e4 ,! lr ref]s 6! column 9 ,*>t #a4 ,= example1 l9e #aja;,a ref]s 6l9e #aja ( column #ai ,l9e-by-l9e 9/ruc;ns b#i ;,a1 l9e #aja;,b ref]s 6l9e #aja ( column ;,b1 & l9e #aja;,c ref]s 6l9e #aja ( column ;,c4 ,note ,if y use a /r1ml9$ a3.t+ me?od s* z ! ,qk ,me?od 6calculate yr net tax1 3tact yr tax s]vices (fice = m 9=m,n4 -------------------------------------#aj ,l9e #aja;,a--,,gst/,,hst sales ,5t] ! total am.t ( sales ( gds & s]vices1 9clud+ z]o-rat$ sales & o!r rev5ue 7exclud+ ,,fnt sales71 %[n 9 yr books & records4 ,d n 9clude prov9cial sales tax1 ,,gst1 ,,hst1 ,,fnt1 or any am.ts report$ on a previ\s return4 ,r.d (f ! am.t 6! ne>e/ doll>4 ,l9e #aja;,b--,,fnt sales ,5t] ! total am.t ( sales ( li/$ products t 7 subject 6,,fnt4 ,d n #bj ,l9e-by-l9e 9/ruc;ns a#aj 9clude prov9cial sales tax1 ,,gst1 ,,hst1 ,,fnt1 or any am.ts report$ on a previ\s ,,fnt s*$ule4 ,r.d (f ! am.t 6! ne>e/ doll>4 ,note ,if y *>g$ or collect$ ,,fnt f res]ve loc,ns "u ! au?or;y ( m ?an "o b& c\ncil1 y m/ id5tify ,,fnt sep>ately = ea* c\ncil4 ,-plete ,*>t #b prior 6-plet+ column ;,b ( ,*>t #a4 ,l9e #aja;,c--,total sales ,add l9es #aja;,a & #aja;,b1 & 5t] ! result on ? l9e4 #ba ,l9e #aje;,a--,,gst/,,hst b#aj collect$ or collecti# ,,gst/,,hst collect$ or collecti# ,5t] ! total ( all ,,gst & ,,hst am.ts y *>g$ on gds & s]vices = : y h 6*>ge ,,gst or ,,hst 79clud+ ,,gst & ,,hst y *>g$ on ! sale ( taxa# r1l prop]ty or capital assets1 if applica#74 ,= ea* report+ p]iod1 rememb] 69clude ! am.t ( ,,gst & ,,hst y h *>g$ on bo? collect$ & collecti# 9voices4 ,,gst/,,hst adju/;ts ,make adju/;ts 6yr total ,,gst/,,hst collect$ & collecti# only if y h 6.9cr1se ! am.t ( net tax y remit =! report+ p]iod4 -------------------------------------#aa ,= example1 if y h previ\sly decr1s$ yr net tax on a return due 6record$ bad debts & h n[ recov]$ all or "p ( ? #bb ,l9e-by-l9e 9/ruc;ns a#aa debt1 add ! am.t ( ,,gst or ,,hst y h recov]$ bas$ on ! =mula3 ;,a multipli$ 0;,b divid$ 0;,c ": .;,a is ! am.t (! bad debt y recov]$2 .;,b is ! ,,gst or ,,hst paya# on ! sale at ! "t 6: ! bad debt relates2 .;,c is ! total am.t (! sale1 9clud+ ,,gst & applica# prov9cial sales taxes1 or ,,hst at t "t4 ,add any adju/;ts =! p]iod 6yr total am.t ( ,,gst/,,hst collect$ or collecti#4 ,5t] ! result on l9e #aje;,a4 ,l9e #aje;,b--,,fnt collect$ or collecti# ,,fnt collect$ or collecti# ,5t] ! total ,,fnt am.ts y *>g$ on li/$ products = : y h 6*>ge ,,fnt4 #bc ,l9e-by-l9e 9/ruc;ns b#aa ,= ea* report+ p]iod1 rememb] 69clude ! am.t ( ,,fnt y h *>g$ on bo? collect$ & collecti# 9voices4 ,,fnt adju/;ts ,make adju/;ts 6yr total ,,fnt collect$ or collecti# only if y h 6.9cr1se ! am.t ( net tax y remit =! report+ p]iod4 -------------------------------------#ab ,= example1 if y h previ\sly decr1s$ yr net tax on an ,,fnt s*$ule due 6record$ bad debts & h n[ recov]$ all or "p ( ? debt1 add ! am.t ( ,,fnt y h recov]$ bas$ on ! =mula3 ;,a multipli$ 0;,b divid$ 0;,c ": .;,a is ! am.t (! bad debt y recov]$2 .;,b is ,,fnt paya# on ! sale at ! "t 6: ! bad debt relates2 #bd ,l9e-by-l9e 9/ruc;ns a#ab .;,c is ! total am.t (! sale1 9clud+ ,,fnt & applica# prov9cial sales taxes at t "t4 ,add any adju/;ts =! p]iod 6yr total am.t ( ,,fnt collect$ or collecti#4 ,5t] ! result on l9e #aje;,b4 ,l9e #aje;,c--,total ,,gst/,,hst & ,,fnt ,add l9es #aje;,a & #aje;,b1 & 5t] ! result on ? l9e4 ,l9e #ajh;,a--,,itc's relat$ 6,,gst/,,hst ,,itc's relat$ 6,,gst/,,hst ,? am.t reflects ,,gst & ,,hst y pd or [e on ! total value ( gds & s]vices y acquir$ or import$ = use or resale 9 ! c\rse ( yr busi;s4 ,5t] ! total ( all ,,itc's =! report+ p]iod1 plus any #be ,l9e-by-l9e 9/ruc;ns b#ab ,,itc's y did n claim 9 an e>li] report+ p]iod1 provid$ ! "t limit = claim+ ^! ,,itc's has n expir$4 ,,gst/,,hst adju/;ts ,make adju/;ts 6yr total ,,itc's relat$ 6,,gst/,,hst only if y h 6.decr1se ! am.t ( net tax y remit =! report+ p]iod4 -------------------------------------#ac ,= example1 y c claim ! am.t ( any ,,gst & ,,hst on bad debts y write (f if y h previ\sly a3.t$ =& remitt$ ! full am.t ( ,,gst & ,,hst on ! supplies t result$ 9 ^? debts4 ,y may deduct f yr net tax ! am.t det]m9$ 0! =mula3 ;,a multipli$ 0;,b divid$ 0;,c ": .;,a is ! ,,gst or ,,hst paya# at ! "t (! sale2 .;,b is ! total am.t rema9+ unpd1 9clud+ ,,gst & applica# #bf ,l9e-by-l9e 9/ruc;ns a#ac prov9cial sales taxes1 or ,,hst at ! "t (! sale2 .;,c is ! total am.t (! sale1 9clud+ ,,gst & applica# prov9cial sales taxes1 or ,,hst at ! "t (! sale4 ,add any adju/;ts =! p]iod 6yr total am.t ( ,,itc's relat$ 6,,gst/,,hst4 ,5t] ! result on l9e #ajh;,a4 ,l9e #ajh;,b--,,itc's relat$ 6,,fnt ,,itc's relat$ 6,,fnt ,? am.t reflects ! ,,fnt y pd or [e on ! total value ( li/$ products y acquir$ = use or resale 9 ! c\rse ( yr busi;s4 ,5t] ! total ( all ,,itc's =! report+ p]iod1 plus any eligi# ,,itc's y did n claim 9 an e>li] report+ p]iod4 ,if y h 6-plete ,*>t #b1 ! am.t 6be report$ on l9e #ajh =a "picul> b& c\ncil is ! ,,fnt pd or paya# on li/$ #bg ,l9e-by-l9e 9/ruc;ns b#ac products y sold on res]ves t >e "u ! au?or;y ( t b& c\ncil1 ev5 if y b"\ ! product on res]ves t -e "u ! au?or;y ( o!r b& c\ncils4 -------------------------------------#ad ,,fnt adju/;ts ,make adju/;ts 6yr total ,,itc's relat$ 6,,fnt only if y h 6.decr1se ! am.t ( net tax y remit =! report+ p]iod4 ,= example1 y c claim ! am.t ( any ,,fnt on bad debts y write (f if y h previ\sly a3.t$ =& remitt$ ! full am.t ( ,,fnt on ! supplies t result$ 9 ^? debts4 ,y may deduct f yr net tax ! am.t det]m9$ 0! =mula3 ;,a multipli$ 0;,b divid$ 0;,c ": .;,a is ! ,,fnt paya# at ! "t (! sale2 .;,b is ! total am.t rema9+ unpd1 9clud+ ,,fnt & applica# prov9cial sales taxes at ! "t (! sale2 #bh ,l9e-by-l9e 9/ruc;ns a#ad .;,c is ! total am.t (! sale1 9clud+ ,,fnt & applica# prov9cial sales taxes at ! "t (! sale4 ,add any adju/;ts =! p]iod 6yr total am.t ( ,,itc's relat$ 6,,fnt4 ,5t] ! result on l9e #ajh;,b4 ,l9e #ajh;,c--,total ,,itc's ,add l9es #ajh;,a & #ajh;,b1 & 5t] ! result on ? l9e4 ,l9e #aji;,a--,,gst/,,hst net tax ,subtract l9e #ajh;,a f l9e #aje;,a4 ,! di6];e is yr ,,gst/,,hst net tax4 ,5t] ? am.t on l9e #aji;,a4 ,if ? is a negative am.t1 5t] a m9us sign 6! left (! numb]1 e4g41 m9us 4#ajj4 #bi ,l9e #aji;,b--,,fnt net b#ad tax ,subtract l9e #ajh;,b f l9e #aje;,b4 ,! di6];e is yr ,,fnt net tax4 ,5t] ? am.t on l9e #aji;,b4 ,if ? is a negative am.t1 5t] a m9us sign 6! left (! numb]1 e4g41 m9us 4#ajj4 -------------------------------------#ae ,l9e #aji;,c--,total net tax ,subtract l9e #ajh;,c f l9e #aje;,c4 ,! di6];e is yr total net tax4 ,5t] ? am.t on l9e #aji;,c4 ,if ? is a negative am.t1 5t] a m9us sign 6! left (! numb]1 e4g41 m9us 4#ajj4 ,if ? calcul,n 9dicates t y h an am.t [+ 7i4e41 a positive am.t7 : is n pd on or 2f ! remitt.e due date1 we w *>ge y p5alty & 9t]e/ on ! am.t \t/&+1 m9us any am.ts s* z 9/al;ts y h alr pd on a3.t ( net tax =! report+ p]iod4 #cj ,l9e #aaj;,a--,,gst/,,hst a#ae pd 09/al;ts ,5t] ! total ,,gst/,,hst 9/al;t & net tax pay;ts t y h alr remitt$ =! report+ p]iod4 ,if yr 9/al;t pay;ts 9clud$ ,,fnt1 subtract ! ,,fnt "p4 ,l9e #aaj;,b--,,fnt pd 09/al;ts ,5t] ! total ,,fnt 9/al;t & net tax pay;ts t y h alr remitt$ =! report+ p]iod4 ,if yr 9/al;t pay;ts 9clud$ ,,gst/,,hst1 subtract ! ,,gst/,,hst "p4 ,note ,if y alr make 9/al;t pay;ts & />t collect+ ,,fnt1 y d n h 69cr1se yr 9/al;ts immly 6a3.t =! ,,fnt4 ,:5 y 2g9 a new fiscal ye>1 calculate yr 9/al;ts 9 ! usual mann]4 ,? calcul,n w take 96a3.t any ,,fnt y h *>g$ ov] ! pa/ ye>4 #ca ,l9e-by-l9e 9/ruc;ns b#ae ,y may use ,=m ,,gst#eh1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,remitt.e1 or ,,gst#dbf1 ,gds & ,s]vices ,tax/,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,remitt.e 7,non- ,p]sonaliz$71 6make 9/al;t pay;ts = bo? ,,gst/,,hst & ,,fnt4 -------------------------------------#af ,l9e #aaj;,c--,total pd 09/al;ts ,add l9es #aaj;,a & #aaj;,b1 & 5t] ! result on ? l9e4 ,l9e #aaa;,a--,,gst/,,hst rebates ,see ! 9/ruc;ns = l9e #aaa on ! back ( yr ,,gst/,,hst return4 ,= m 9=m,n1 see ! guide ,,rc#djbb1 ,g5]al ,9=m,n = ,,gst/- ,,hst ,regi/rants4 #cb ,l9e #aaa;,c--,total a#af rebates ,copy ! am.t f l9e #aaa;,a4 ,l9e #bje;,a--,,gst/,,hst due on acquisi;n ( r1l prop]ty ,see ! 9/ruc;ns = l9e #bje on ! back ( yr ,,gst/,,hst return4 ,= m 9=m,n1 see ! guide ,,rc#djbb1 ,g5]al ,9=m,n = ,,gst/- ,,hst ,regi/rants ,l9e #bje;,c--,tax due on acquisi;n ( r1l prop]ty ,copy ! am.t f l9e #bje;,a4 ,l9e #dje;,a--,o!r tax 6be self-assess$ ,see ! 9/ruc;ns = l9e #dje on ! back ( yr ,,gst/,,hst return4 ,= m 9=m,n1 see ! guide ,,rc#djbb1 ,g5]al ,9=m,n = ,,gst/- ,,hst ,regi/rants4 #cc ,l9e #dje;,c--,o!r tax 6be b#af self-assess$ ,copy ! am.t f l9e #dje;,a4 ,refund & pay;t 7l9es #aad & #aae7 ,6det]m9e yr ,,gst/,,hst refund claim$ 7l9e #aad;,a7 or yr ,,gst/,,hst pay;t 7l9e #aae;,a71 subtract ! am.ts on l9es #aaj;,a & #aaa;,a f ! ,,gst/,,hst net tax on l9e #aji;,a4 ,add any am.ts at l9es #bje;,a & #dje;,a4 ,if ! result ( ? calcul,n is a negative am.t1 y h a refund4 ,5t] ? am.t on l9e #aad;,a4 ,if ! result is a positive am.t1 5t] x on l9e #aae;,a4 -------------------------------------#ag ,6det]m9e yr ,,fnt refund claim$ 7l9e #aad;,b7 or yr ,,fnt pay;t 7l9e #aae;,b71 subtract ! am.t on l9e #aaj;,b f ! net tax on l9e #aji;,b4 ,if ! result ( ? calcul,n is a negative am.t1 y h a refund4 ,5t] ? am.t on l9e #cd ,l9e-by-l9e 9/ruc;ns a#ag #aad;,b4 ,if ! result is a positive am.t1 5t] x on l9e #aae;,b4 ,6det]m9e yr total refund claim$ 7l9e #aad;,c7 or yr total pay;t 7l9e #aae;,c71 subtract ! am.ts on l9es #aaj;,c & #aaa;,c f ! total net tax on l9e #aji;,c4 ,add any am.ts at l9es #bje;,c & #dje;,c4 ,if ! result ( ? calcul,n is a negative am.t1 y h a refund4 ,5t] ? am.t on l9e #aad;,c4 ,if ! result is a positive am.t1 5t] x on l9e #aae;,c4 ,note ,! am.ts 9 column ;,a & column ;,b mie claim+ =! report+ p]iod1 if ! result (! calcul,n expla9$ on page #af is a negative am.t4 ,l9e #aad;,b--,,fnt refund claim$ ,5t] ! total ,,fnt refund y >e claim+ =! report+ p]iod1 if ! result (! calcul,n expla9$ on page #af is a negative am.t4 ,l9e #aad;,c--,total refund claim$ ,5t] ! total refund y >e claim+ =! report+ p]iod1 if ! result (! calcul,n expla9$ on page #af is a negative am.t4 #cf ,l9e #aae;,a--,,gst/,,hst #ah pay;t ,5t] ! total ,,gst/,,hst pay;t y h 6make =! report+ p]iod1 if ! result (! calcul,n expla9$ on page #af is a positive am.t4 ,l9e #aae;,b--,,fnt pay;t ,5t] ! total pay;t y h 6make = ,,fnt =! report+ p]iod1 if ! result (! calcul,n expla9$ on page #af is a positive am.t4 ,l9e #aae;,c--,total pay;t ,5t] yr total pay;t requir$ =! report+ p]iod1 if ! result (! calcul,n expla9$ on page #af is a positive am.t4 #cg ,h[ 6-plete yr ,,gst/,,hst a#ah return ,af y h -plet$ yr ,,fnt s*$ule1 copy ! am.ts 9 column ;,c (! ,,fnt s*$ule 6yr ,,gst/,,hst return4 ,transf] ea* am.t f column ;,c ( yr ,,fnt s*$ule 6! appropriate l9e on yr ,,gst/,,hst return4 ,= example1 transf] l9e #aja;,c f yr ,,fnt s*$ule 6l9e #aja on yr ,,gst/,,hst return4 ,af y h copi$ ^! am.ts1 foll[ ! 9/ruc;ns on yr ,,gst/,,hst return = l9es #aab1 #aac;,a1 #aac;,b1 & #aac;,c4 ,y1 or yr au?oriz$ repres5tative1 h 6sign ! s*$ule1 & file x ) yr ,,gst/- ,,hst return4 ,y m/ keep copies ( all docu;ts 6support yr net tax calcul,ns = audit purposes4 ,s5d ! -plet$ =ms tgr 6! foll[+ a4ress3 #ch ,h[ 6-plete b#ah ,canada ,rev5ue ,ag5cy ,tax ,c5tre ,p4,o4 ,box #ajjjj1 ,/,n ,t]m9al ,vanc\v] ,,bc ,v#f;,b #f;,m#h -------------------------------------#ai ,note ,if y *oose 6make yr pay;t at yr f9ancial 9/itu;n1 y / h 6s5d ! ,,fnt s*$ule 6! abv a4ress4 #ci a#ai #dj ,9=m+ yr cu/om]s b#ai ,z ) ,,gst/,,hst1 y h 69=m yr cu/om]s ab ,,fnt "? signs or sales 9voices4 ,if y ne$ m 9=m,n ,if y ne$ m 9=m,n on ! ,,fnt visit \r ,web site at _+www.cra.gc.ca_:1 or 3tact u at #a-hjj-iei-eebe4 ,if y d n h a ,,gst/,,hst return1 y c get ,=m ,,gst#fb1 ,gds & ,s]vices ,tax/- ,h>moniz$ ,sales ,tax 7,,gst/,,hst7 ,return 7,non-,p]sonaliz$7 0call+ #a-hjj-iei-bbba4 ,=m ,,gst#dii1 ,f/ ,n,ns ,tax 7,,fnt7 ,s*$ule1 z well z _m ( \r public,ns1 is al availa# on ! ,9t]net4 ,visit \r ,web site at _+www.cra.gc.ca_:4 ,y may want 6bookm>k ? a4ress = easi] a3ess 6\r ,web site 9 ! future4 #da #db ,app5dix ;,a--,li/$ products #bj ,! *>t on ! next page provides ! "ns (! ,f/ ,n,ns ^: b& c\ncils h pass$ by- laws 6impose ,,fnt on _! res]ves4 ,only ! products m>k$ ) an ;x >e li/$ products =! "picul> ,f/ ,n,n & subject 6,,fnt :5 sold on xs res]ves4 ,we h al 9dicat$ ! e6ective date :5 ! product 2came a li/$ product4 ,if ! box 0 left blank1 ! product is n a li/$ product = t ,f/ ,n,n & is n subject 6,,fnt :5 sold on xs res]ves4 ,9 a4i;n 6^? li/$ 9 ! *>t1 o!r ,f/ ,n,ns may *oose 6imple;t ! ,,fnt4 ,we update ? *>t regul>ly4 -------------------------------------#ba ,transcrib]'s note3 7,! foll[+ *>t is set up 9 f\r columns3 ,column #a3 ,f/ ,n,n ,column #b3 ,li/$ products--,alcoholic b"eages ,column #c3 ,li/$ products--,fuel ,column #d3 ,li/$ products--,toba3o products7 #dc ,app5dix ;,a a#ba ,f/ ,n,n3 ,we/bank 7,b4,c47 ,li/$ products--,alcoholic b"eages3 ;x ,septemb] #a1 #aiii ,li/$ products--,fuel3 ;x ,septemb] #a1 #aiii ,li/$ products--,toba3o products3 ;x ,febru>y #a1 #aiih ,f/ ,n,n3 ,kamloops 7,b4,c47 ,li/$ products--,alcoholic b"eages3 ;x ,septemb] #a1 #aiih ,li/$ products--,fuel3 ;x ,septemb] #a1 #aiih ,li/$ products--,toba3o products3 ;x ,septemb] #a1 #aiih ,f/ ,n,n3 ,sliammon 7,b4,c47 ,li/$ products--,alcoholic b"eages3 ---- ,li/$ products--,fuel3 ;x ,septemb] #a1 #aiii ,li/$ products--,toba3o products3 ;x ,septemb] #a1 #aiii #dd ,app5dix ;,a b#ba ,f/ ,n,n3 ,*ema9us 7,b4,c47 ,li/$ products--,alcoholic b"eages3 ;x ,septemb] #a1 #bjjj ,li/$ products--,fuel3 ;x ,septemb] #a1 #bjjj ,li/$ products--,toba3o products3 ;x ,septemb] #a1 #bjjj ,f/ ,n,n3 ,bu6alo ,po9t 7,manitoba7 ,li/$ products--,alcoholic b"eages3 ;x ,octob] #a1 #bjjj ,li/$ products--,fuel3 ;x ,octob] #a1 #bjjj ,li/$ products--,toba3o products3 ;x ,octob] #a1 #bjjj ,f/ ,n,n3 ,adams ,lake 7,b4,c47 ,li/$ products--,alcoholic b"eages3 ;x ,may #a1 #bjja ,li/$ products--,fuel3 ;x ,may #a1 #bjja ,li/$ products--,toba3o products3 ;x ,may #a1 #bjja #de ,app5dix ;,a c#ba ,f/ ,n,n3 ,tz1*t5 7,b4,c47 ,li/$ products--,alcoholic b"eages3 ;x ,july #a1 #bjja ,li/$ products--,fuel3 ;x ,july #a1 #bjja ,li/$ products--,toba3o products3 ;x ,july #a1 #bjja ,f/ ,n,n3 ,%uswap 7,b4,c47 ,li/$ products--,alcoholic b"eages3 ;x ,febru>y #a1 #bjjb ,li/$ products--,fuel3 ;x ,febru>y #a1 #bjjb ,li/$ products--,toba3o products3 ;x ,febru>y #a1 #bjjb ,f/ ,n,n3 ,c[i*an 7,b4,c47 ,li/$ products--,alcoholic b"eages3 ;x ,june #a1 #bjjb ,li/$ products--,fuel3 ;x ,june #a1 #bjjb ,li/$ products--,toba3o products3 ;x ,june #a1 #bjjb #df ,app5dix ;,a d#ba ,f/ ,n,n3 ,:itecap ,dakota 7,sask47 ,li/$ products--,alcoholic b"eages3 ;x ,june #a1 #bjjd ,li/$ products--,fuel3 ;x ,june #a1 #bjjd ,li/$ products--,toba3o products3 ;x ,june #a1 #bjjd ,f/ ,n,n3 ,ll ,%uswap ,lake 7,b4,c47 ,li/$ products--,alcoholic b"eages3 ;x ,may #a1 #bjjf ,li/$ products--,fuel3 ;x ,may #a1 #bjjf ,li/$ products--,toba3o products3 ;x ,may #a1 #bjjf #dg