![]() ![]() Intangible personal property – general rules.Services in relation to tangible personal property that remains in the same province while the service is performed.Tax on supplies of property and services made in provinces – place of supply rules.How to account for the Ontario First Nations point-of-sale relief.Ontario First Nations point-of-sale relief.How to account for point-of-sale rebates.What is the Voluntary Disclosures Program?.What penalties and interest do we charge?.What interest do we pay on overpayments and refunds?.How to temporarily stop filing GST/HST returns for specific reporting periods.Using a rebate or refund to decrease an amount owing on your GST/HST return.Branches or divisions filing separate returns.Are you a sole proprietor with an annual reporting period?.Electronic payments and paying at a financial institution.How to file rebate applications for electronic returns. ![]() How does the simplified method for claiming ITCs work?.Claiming ITCs for capital real property.Change-in-use rules for capital personal property.Restriction – No ITCs on allowances and reimbursements paid for qualifying items subject to the point-of-sale rebates.Employee, partner, and volunteer expenses.Early-payment discounts and late-payment surcharges.Input tax credit information requirements.Disclosing the HST on sales subject to the point-of-sale rebates, or the Ontario First Nations point-of-sale relief.When does your reporting period change?.Determining the effective date of registration for small suppliers.Taxable supplies (other than zero-rated). ![]()
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