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Recently, the Federal Court of Canada issued a decision, Canada (National Revenue) v. There are many cases in which the Court, when asked to compel a taxpayer to give the CRA a document, does so. That being said, in most cases, the document has to be produced and it is not worth fighting with the CRA and turning a routine audit into an acrimonious audit. Our answer to the question “Can the CRA force me to give them this document” depends upon the document that is being requested and the relevance of the document to the issue. Usually, the question is in the form of a statement “they are not allowed to ask for that”. a letter from a medical practitioner certifying that the person who is being transported in or is operating the vehicle is permanently disabled.We regularly get asked whether the Canada Revenue Agency (“CRA”) can ask for particular documents during the course of a goods and services tax (“GST”) / harmonized sales tax (“HST”) audit or during a GST/HST appeal.proof that the motor vehicle is fitted with auxiliary driving controls that are used to facilitate the operation of the passenger vehicle, truck, or van.proof that the motor vehicle is specially equipped with a device to enable a wheelchair or scooter to enter or leave the passenger vehicle or.copy of Bill of Sale and/or New Brunswick Tax Receipt.the claimant is not eligible for any other GST/HST credit or rebate related to this purchase.the motor vehicle is not operated by any person for the purpose of earning a profit for any person or as part of any undertaking carried on for gain and.the motor vehicle is specially equipped with auxiliary driving controls that are used to facilitate the operation of the passenger vehicle (does not include spinner knobs) and.the motor vehicle is specially equipped with a device to enable a wheelchair or scooter to enter or leave the passenger vehicle (e.g.The Province will refund the 10% provincial component of the HST with respect to a motor vehicle purchased in the Province where: supporting invoices for materials obtained to complete the project.Budget and material breakdown of intended project and.description of research/development project to be performed.certification that the supply of property and services is used directly in research and development by a university.
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The Province provides a refund of the 10% provincial component of the Harmonized Sales Tax (HST) on a supply of property and services used directly in research and development by a university.Īpplications for this refund (form HST-R-02) can be obtained at any Service New Brunswick Centre or by contacting the Revenue Administration Division, Department of Finance at 1-80.Īlong with the application the claimant must submit the following necessary supporting documents: For more information regarding taxation exemptions under the Harmonized Sales Tax, please contact Canada Revenue Agency. Printed books, audio recordings and scripturesīooks, audio recordings and scriptures are taxed at the federal rate of 5% with a point-of-sale (instant!) rebate for the 10% provincial component of the tax. Part IV of the Harmonized Sales Tax Act provides for credits/refunds of the provincial component (10%) of the HST for the following:
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As a result, registrants (businesses or individuals registered to collect the HST on taxable sales) collect one sales tax and remit and report to one government agency. The HST is administered by the federal government through the Canada Revenue Agency (CRA). Other participating provinces include Newfoundland and Labrador, Ontario, Prince Edward Island and Nova Scotia. This means the 15% HST is applied to all goods and services taxable under the federal Excise Tax Act. The HST is applied to the same base of goods and services as the federal GST base. The HST is a value-added tax and is composed of the federal GST ( 5% ) and a provincial component of 10%. Effective April 1, 1997, New Brunswick harmonized its Provincial Sales Tax with the federal Goods and Services Tax to create a harmonized sales tax (HST).
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On October 18th, 1996, the Government of New Brunswick and the Government of Canada signed the Comprehensive Integrated Tax Coordination Agreement (CITCA), which led to the implementation of the Harmonized Sales Tax.