,canada ,rev5ue ,ag5cy ,,rc#djeh ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst ,9cludes ,=m ,,gst#gd #bjjh ,9 ,"o ,volume ,pr9t ,pages #c-bf ,brl ,pages ;i-;v & #a-gg ,9dex ,brl page ,2f y />t """"""""""""""""""""""""""" #a ,:at's new """""""""""""""""""""""" #a ,is ? booklet = y8 """""""""""""""" #b ,9t]net """"""""""""""""""""""""""" #b ,h[ 63tact u """""""""""""""""""""" #c ,=ms & public,ns """""""""""""""""" #c ,,gst/,,hst & ,quebec """"""""""""" #c ,ta# ( 3t5ts """""""""""""""""""""""" #e ,t]ms we use 9 ? booklet """""""""""" #g ,! ,qk ,me?od ( a3.t+ """""""""""""" #aa ,:o c make ? elec;n8 """"""""""""" #ab ,excep;ns """""""""""""""""""""" #ac ,new regi/rants """""""""""""""" #ag ,:5 c y make ! elec;n8 """"""""""" #ah ,h[ d y elect 6use ! ,qk ,me?od8 #ah ,h[ l;g does ! elec;n /ay 9 e6ect8 """"""""""""""""""""""""" #ai ,:5 & h[ c y revoke ! elec;n8 """" #bb ,books & records """"""""""""""""" #bc ;i ,9dex ,h[ ! ,qk ,me?od "ws """"""""""""""" #be ,supplies n eligi# =! ,qk ,me?od calcul,n """"""""""""""""""""""" #be ,claim+ 9put tax cr$its """""""""" #bg ,det]m9+ yr ,qk ,me?od remitt.e rates """""""""""""""""""""""""""" #bi ,remitt.e rates = busi;ses t pur*ase gds = resale """"""""""" #cj ,remitt.e rates = busi;ses t provide s]vices """""""""""""""" #ce ,d y make supplies 9 bo? "picipat+ & non-"picipat+ prov9ces8 """""""""""""""""""""" #ch ,remitt.e rates = busi;ses t give ! #h@3p po9t-(-sale rebate = public,ns """"""""""""" #dj ,cr$it ( #a@3p on ! f/ 4#cj1jjj ( eligi# supplies """""""""""""" #da ,special situ,ns """"""""""""""""""" #dc ,self-assess;t (! #h@3p prov9cial "p ( ,,hst """"""""""" #dc ,bad debts """"""""""""""""""""""" #dd ,cr$it adju/;ts """""""""""""""""" #de ;ii ,9dex ,trade-9s """""""""""""""""""""""" #de ,busi;ses t funda;t,y *ange 9 nature """"""""""""""""""""""""" #df ,-plet+ yr ,,gst/,,hst return us+ ! ,qk ,me?od """"""""""""""""""""" #dg ,l9e #aja--,sales & o!r rev5ue """ #dg ,l9e #ajc--,,gst/,,hst collect$ or collecti# """"""""""""""""""" #dh ,l9e #ajd--,adju/;ts """"""""""""" #dh ,l9e #aje--,total ,,gst/,,hst & adju/;ts = p]iod """"""""""""""" #di ,l9e #ajf--,9put tax cr$its 7,,itc's7 """""""""""""""""""""" #di ,l9e #ajg--,adju/;ts """"""""""""" #ej ,l9e #ajh--,total ,,itc's & adju/;ts """"""""""""""""""""""" #ej ,l9e #aji--,net tax """""""""""""" #ea ,l9e #aaj--,9/al;t & o!r annual fil] pay;ts """""""""""""""""""" #ea ,l9e #aaa--,rebates """""""""""""" #ea ,l9e #aab--,total o!r cr$its """"" #ea ,l9e #aac ;,a--,bal.e """""""""""" #eb ;iii ,9dex ,l9e #bje--,,gst/,,hst due on acquisi;n ( taxa# r1l prop]ty "" #eb ,l9e #dje--,o!r ,,gst/,,hst 6be self-assess$ """"""""""""""""""" #eb ,l9e #aac ;,b--,total o!r debits #ec ,l9e #aac ;,c--,bal.e """""""""""" #ec ,l9e #aad or ,l9e #aae--,refund claim$/,pay;t 5clos$ """"""""""" #ec ,app5dix ;,a--,! ,qk ,me?od remitt.e rates """"""""""""""""""" #ee ,remitt.e rates on or af ,janu>y #a1 #bjjh """""""""""""""""""""" #ee ,ta# #a """""""""""""""""""""""" #ee ,ta# #b """""""""""""""""""""""" #ef ,remitt.e rates on or af ,july #a1 #bjjf1 b 2f ,janu>y #a1 #bjjh """""""""""""""""""""""""" #eg ,ta# #c """""""""""""""""""""""" #eg ,ta# #d """""""""""""""""""""""" #eh ,app5dix ;,b--,examples (! ,qk ,me?od calcul,n """""""""""""""""" #ei ,us+ "o remitt.e rate """""""""""" #ei ;iv ,9dex ,:5 m ?an "o remitt.e rate applies """""""""""""""""""""""" #ff ,yr op9ion c.ts6 """"""""""""""""" #gj ,,gst#gd--,election & ,revoc,n ( an ,elec;n 6,use ! ,qk ,me?od ( ,a3.t+ """"""""""""""""""""""""""" #ga ,id5tific,n """""""""""""""""""""" #ga ,elec;n """""""""""""""""""""""""" #gb ,revoc,n ( elec;n """""""""""""""" #gb ,c]tific,n """"""""""""""""""""""" #gc ,g5]al ,9=m,n """""""""""""""""""" #gd ,:o c make ? elec;n8 """"""""""""" #gd ,:5 c y make ! elec;n8 """"""""""" #gd ,h[ l;g does ! elec;n /ay 9 e6ect8 """"""""""""""""""""""""" #ge ;v ,transcrib]'s note3 7,front cov]7 ,canada ,rev5ue ,ag5cy ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst ,9cludes ,=m ,,gst#gd ,,rc#djeh7,e7 ,rev4 #jh _+www.cra.gc.ca_: ,transcrib]'s note3 7,9side front cov]7 ,2f y />t ,:at's new ,e6ective ,janu>y #a1 #bjjh1 "u propos$ *anges 6! law1 ! ,,gst rate w 2 reduc$ f #f@3p 6#e@3p1 &! ,,hst rate f #ad@3p 6#ac@3p4 ,? booklet 3ta9s ^! propos$ *anges1 : 7 curr5t at ! "t ( public,n4 #a ,:at's new ,! ,qk ,me?od remitt.e rates h al *ang$ e6ective ,janu>y #a1 #bjjh4 ,! new rates 7 us$ 9 revis+ ? booklet4 ,see ,app5dix ;,a on page #ba = ta#s %[+ ! old & new remitt.e rates4 ,is ? booklet = y8 ,use ? booklet if y wd l 6use ! ,qk ,me?od ( a3.t+4 ,h["e1 ? booklet does n apply 6qualify+ non-pr(it organiz,ns1 municipalities1 univ]sities1 public colleges1 s*ool au?orities1 & hospital au?orities4 ,if yr organiz,n is "o ( ^!1 see ,pamphlet ,,rc#dbdg1 ,! ,special ,qk ,me?od ( ,a3.t+ = ,public ,s]vice ,bodies4 ,9t]net ,y c f9d 9=m,n on ,,gst/,,hst & _m ( \r public,ns & =ms at _+www.cra.gc.ca/gsthstpub_:4 ,y may want #b ,9t]net 6bookm>k ? a4ress = easi] a3ess 6\r ,web site 9 ! future4 ,h[ 63tact u ,if y ne$ m 9=m,n ab ! ,qk ,me?od or any o!r ,,gst/,,hst matt]1 call \r ,busi;s ,5quiries l9e at #a-hjj-iei-eebe4 ,=ms & public,ns ,y c view & ord] =ms & public,ns at _+www.cra.gc.ca/gsthstpub_:4 ,y c al ord] !m 0call+ u at #a-hjj-iei-bbba4 ,,gst/,,hst & ,quebec ,9 ,quebec1 ,rev5u ,qu@ebec adm9i/]s ! ,,gst/,,hst4 ,3tact ,rev5u ,qu@ebec at #a-hjj-efg-dfib if yr busi;s is locat$ 9 ,qu@ebec & y ne$ 9=m,n4 #c #d ,ta# ( 3t5ts #c ,page ,t]ms we use 9 ? booklet """""""""""" #d ,! ,qk ,me?od ( a3.t+ """"""""""""""" #e ,:o c make ? elec;n8 """""""""""""" #e ,excep;ns """"""""""""""""""""""" #f ,new regi/rants """"""""""""""""" #g ,:5 c y make ! elec;n8 """""""""""" #g ,h[ d y elect 6use ! ,qk ,me?od8 "" #h ,h[ l;g does ! elec;n /ay 9 e6ect8 """""""""""""""""""""""""" #h ,:5 & h[ c y revoke ! elec;n8 """"" #i ,books & records """"""""""""""""" #aj ,h[ ! ,qk ,me?od "ws """"""""""""""" #aj ,supplies n eligi# =! ,qk ,me?od calcul,n """"""""""""""""""""""" #aj ,claim+ 9put tax cr$its """""""""" #aa ,det]m9+ yr ,qk ,me?od remitt.e rates """""""""""""""""""""""""""" #aa ,remitt.e rates = busi;ses t pur*ase gds = resale """"""""""" #ab ,remitt.e rates = busi;ses t provide s]vices """""""""""""""" #ad #e ,ta# ( 3t5ts a#c ,d y make supplies 9 bo? "picipat+ & non-"picipat+ prov9ces8 """""""""""""""""""""" #ae ,remitt.e rates = busi;ses t give ! #h@3p po9t-(-sale rebate = public,ns """"""""""""" #af ,cr$it ( #a@3p on ! f/ 4#cj1jjj ( eligi# supplies """""""""""""" #af ,special situ,ns """"""""""""""""""" #ag ,self-assess;t (! #h@3p prov9cial "p ( ,,hst """"""""""" #ag ,bad debts """"""""""""""""""""""" #ag ,cr$it adju/;ts """""""""""""""""" #ag ,trade-9s """""""""""""""""""""""" #ah ,busi;ses t funda;t,y *ange 9 nature """"""""""""""""""""""""" #ah ,-plet+ yr ,,gst/,,hst return us+ ! ,qk ,me?od """"""""""""""""""""" #ah ,app5dix ;,a--,! ,qk ,me?od remitt.e rates """"""""""""""""""" #ba ,app5dix ;,b--,examples (! ,qk ,me?od calcul,n """""""""""""""""" #bc #f ,t]ms we use 9 ? booklet #d .,associat$1 = ,,gst/,,hst purposes1 is g5],y us$ 6describe a rel,n%ip 2t p]sons ": "o 3trols ! o!r4 ,an associ,n may exi/1 = example1 2t two or m corpor,ns1 2t an 9dividual &a corpor,n1 or 2t an 9dividual &a "pn]%ip or tru/4 ,al1 a p]son is associat$ ) ano!r p]son if ea* ( !m is associat$ )! same ?ird p]son4 .,capital .prop]ty is g5],y3 --any deprecia# prop]ty t is eligi# or wd 2 eligi# =a capital co/ all[.e deduc;n = 9come tax purposes2 & --any prop]ty1 o!r ?an deprecia# prop]ty1 :1 if y 4pos$ ( x1 wd result 9 a capital ga9 or capital loss = 9come tax purposes4 .,eligi# .capital .prop]ty g5],y m1ns prop]ty t does n physic,y exi/ b t gives y a la/+ economic b5efit4 ,"s examples >e gdwill1 or fran*ises1 3ces.ns1 or lic;es = an unlimit$ p]iod4 #g ,t]ms we use 9 ? booklet a#d .,non-"picipat+ .prov9ce m1ns a prov9ce1 t]ritory1 or any o!r >ea 9 ,canada t is \tside ! "picipat+ prov9ces4 .,"picipat+ .prov9ce m1ns ! prov9ce ( ,nova ,scotia1 ,new ,brunswick1 or ,newf.dl& & ,labrador4 ,note ,! ,,hst rate 9 ! "picipat+ prov9ces is #ac@3p &! ,,gst rate 9 ! non- "picipat+ prov9ces is #e@3p4 .,p]man5t .e/abli%;t (a p]son g5],y m1ns3 --! p]son's fix$ place ( busi;s "? : ! p]son supplies prop]ty or s]vices1 9clud+ a place ( manage;t1 a bran*1 an (fice1 a factory1 or a "w%op2 or a m9e1 an oil or gas well1 a qu>ry1 timb]l&1 or any o!r place ": natural res\rces >e extract$2 or #h ,t]ms we use 9 ? booklet b#d --a fix$ place ( busi;s ( "s"o else 7o!r ?an a brok] or an ag5t7 :o is act+ 9 ,canada =! p]son & "? :om ! p]son supplies prop]ty or s]vices 9 ! ord9>y c\rse ( busi;s4 .,place .( .busi;s m1ns any premises1 facil;y1 or 9/all,n us$ 6c>ry on busi;s1 :e!r or n x is us$ exclusively = t purpose4 ,premises1 facilities1 or 9/all,ns may 2 3sid]$ 6be a place ( busi;s :e!r !y >e [n$ or r5t$1 or1 9 "s cases1 ": !y >e simply availa# 6! busi;s4 .,supply m1ns ! provi.n ( prop]ty or a s]vice 9 any way1 9clud+ sale1 transf]1 b>t]1 ex*ange1 lic;e1 r5tal1 l1se1 gift1 or 4posi;n4 #i #aj ,! ,qk ,me?od ( a3.t+ #e ,! ,qk ,me?od is a simplifi$ a3.t+ op;n availa# 6help small busi;ses calculate _! net tax = ,,gst/,,hst purposes4 ,? me?od reduces pap]"w & makes x easi] 6calculate ,,gst/,,hst remitt.es & file ,,gst/,,hst returns 2c x elim9ates ! ne$ 6report ! actual ,,gst/,,hst pd on mo/ pur*ases4 ,:5 y use ! ,qk ,me?od1 y / *>ge #e@3p ,,gst or #ac@3p ,,hst on yr taxa# supplies ( gds & s]vices4 ,h["e1 6calculate ! am.t ( ,,gst/,,hst 6remit1 y multiply ! am.t ( yr ,,gst/,,hst,'- 9clud$ supplies =! report+ p]iod 0! ,qk ,me?od remitt.e rate1 or rates1 t apply 9 yr situ,n4 ,! remitt.e rates >e less ?an ! #e@3p or #ac@3p rates ( tax t y *>ge4 ,? m1ns t y remit only a "p (! tax t y collect1 or t is collecti#4 ,s9ce y _c claim 9put tax cr$its 7,,itc's7 on mo/ ( yr pur*ases :5 y use ? me?od1 ! "p (! tax t y keep a3.ts =! approximate value #aa ,! qk me?od ( a3.t+ a#e (! ,,itc's y wd o!rwise h claim$4 ,= 9=m,n on ! di6]5t remitt.e rates1 ref] to 8,det]m9+ yr ,qk ,me?od remitt.e rates0 on page #aa4 ,note ,:e!r ! ,qk ,me?od w 2 m b5eficial = y 6use ?an ! regul> me?od dep5ds on yr specific situ,n4 ,:o c make ? elec;n8 ,y c use ! ,qk ,me?od if y meet all (! foll[+ 3di;ns3 --y h be5 9 busi;s 3t9u\sly "?\t ! ye> 7i4e41 #cfe "ds7 5d+ immly 2f yr curr5t report+ p]iod 7see page #g = special rules t apply if y >e a new regi/rant72 --y did n revoke an elec;n =! ,qk ,me?od or ! simplifi$ me?od 6calculate ,,itc's dur+ t #cfe-"d p]iod2 #ab ,:o c make ? elec;n8 b#e --y >e a p]son :o is eligi# 6use ! ,qk ,me?od 7i4e41 y >e n li/$ "u 8,excep;ns10 on page #f72 & --yr annual _wwide taxa# supplies ..& ^? ( yr associat$ .busi;ses1 9clud+ ,,gst/,,hst & z]o-rat$ supplies1 = ei ! f/ f\r or ! la/ f\r 3secutive fiscal qu>t]s 9 ! la/ five fiscal qu>t]s >e n m ?an 4#bjj1jjj4 ,:5 y calculate yr annual _wwide taxa# supplies1 exclude supplies ( f9ancial s]vices & sales ( r1l prop]ty1 capital prop]ty1 eligi# capital prop]ty & gdwill4 --------------------------------------#f ,excep;ns ,! foll[+ p]sons ._c use ! ,qk ,me?od3 --a3.tants or bookkeep]s2 --f9ancial 3sultants2 --lawy]s 7or law (fices72 --actu>ies2 --not>ies public2 #ac ,:o c make ? elec;n8 a#f --li/$ f9ancial 9/itu;ns2 --audit s]vices2 --tax return prep>,n s]vices or tax 3sultants2 --municipalities1 or local au?orities designat$ z municipalities2 --public colleges1 s*ool au?orities1 or univ]sities1 e/abli%$ & op]at$ o!rwise ?an = pr(it2 --hospital au?orities2 --*>ities2 & --non-pr(it organiz,ns ) at l1/ #dj@3p gov]n;t fund+ 9 ! ye> 7i4e41 qualify+ non-pr(it organiz,ns74 ,note ,a special ,qk ,me?od is availa# 6qualify+ non-pr(it organiz,ns1 select$ public s]vice bodies 7i4e41 municipalities1 univ]sities1 public colleges1 s*ool au?orities1 & hospital au?orities71 & "s *>ities4 ,see #ad ,:o c make ? elec;n8 b#f ,pamphlet ,,rc#dbdg1 ,! ,special ,qk ,me?od ( ,a3.t+ = ,public ,s]vice ,bodies = m 9=m,n4 ,example ,,abc ,%oe ,/ore is a ,,gst/,,hst regi/rant locat$ 9 ,calg>y1 ,alb]ta1 ": x has op]at$ =! la/ #e ye>s & makes all ( xs supplies4 ,x files qu>t]ly ,,gst/,,hst returns & has alw us$ ! regul> me?od ( calculat+ xs net tax4 ,h["e1 ,,abc is a type ( busi;s t is eligi# 6use ! ,qk ,me?od 7i4e41 x is n li/$ "u 8,excep;ns0 at ! top ( ? page7 & x wd l 6"k if x c use ! ,qk ,me?od 2g9n+ ,july #a1 #bjjh4 ,bas$ on ! abv 9=m,n1 ,,abc meets ! f/ ?ree 3di;ns li/$ "u 8,:o c make ? elec;n0 on page #e4 ,"!=e1 z l;g z xs ,,gst,'-9clud$ sales >e n m ?an 4#bjj1jjj 9 .ei ! f/ f\r .or ! la/ f\r 3secutive qu>t]s 9 xs la/ five fiscal #ae ,:o c make ? elec;n8 c#f qu>t]s1 ,,abc w 2 a# 6use ! ,qk ,me?od4 --------------------------------------#g ,,abc's sales =! la/ five fiscal qu>t]s >e z foll[s3 ,,abc ,%oe ,/ore ,calg>y1 ,alb]ta ,,gst,'-9clud$ sales =! fiscal qu>t]s 5d+3 ,june #cj1 #bjjg "" 4#ci1jjj ,septemb] #cj1 #bjjg """"""""""" 4#ei1jjj 4#ei1jjj ,decemb] #ca1 #bjjg """"""""""" 4#fd1jjj 4#fd1jjj ,m>* #ca1 #bjjh """ 4#ce1jjj 4#ce1jjj ,june #cj1 #bjjh """""""""""" 4#dc1jjj ,total = f\r 3secutive qu>t]s 4#aig1jjj 4#bja1jjj ,! total ,,gst,'-9clud$ sales =! f/ f\r fiscal qu>t]s 75d+ ,m>* #ca1 #af ,:o c make ? elec;n8 a#g #bjjh7 >e 4#aig1jjj4 ,! total ,,gst,'- 9clud$ sales =! la/ f\r fiscal qu>t]s 75d+ ,june #cj1 #bjjh7 >e 4#bja1jjj4 ,s9ce at l1/ ."o (! f\r-qu>t] p]iods \ (! five mo/ rec5t fiscal qu>t]s has ,,gst,'-9clud$ sales t >e n m ?an 4#bjj1jjj1 ! ,,abc ,%oe ,/ore c elect 6/>t us+ ! ,qk ,me?od on ,july #a1 #bjjh4 ,new regi/rants ,if y h n be5 9 busi;s 3t9u\sly =! pa/ ye> & y >e an eligi# type ( busi;s1 y may 2 eligi# 6use ! ,qk ,me?od4 ,if y c r1sonably expect 6be at or 2l ! 4#bjj1jjj sales ?re%old at ! 2g9n+ (! ye> af yr f/ full ye> 9 busi;s1 y c elect 6use ! ,qk ,me?od4 #ag ,:5 c y make ! elec;n8 b#g ,if y file annual ,,gst/,,hst returns1 y h 6make ! elec;n 0! f/ "d ( yr second fiscal qu>t]4 ,if y file mon?ly or qu>t]ly ,,gst/,,hst returns1 y h 6make yr elec;n 0! due date (! return 9 : y 2g9 us+ ! ,qk ,me?od4 ,y may />t us+ ! ,qk ,me?od on ! e6ective date y 9dicate 6u4 ,h["e1 ? date has 6be ! f/ "d (a ,,gst/,,hst report+ p]iod4 ,if y previ\sly elect$ 6use ! ,qk ,me?od & _h revok$ t elec;n1 y h 6wait at l1/ "o ye> f ! date ! revoc,n 2came e6ective 2f y c make ! elec;n ag4 --------------------------------------#h ,h[ d y elect 6use ! ,qk ,me?od8 ,6elect 6use ! ,qk ,me?od1 call \r ,busi;s ,5quiries l9e at #a-hjj-iei-eebe1 or -plete ,=m ,,gst#gd1 ,elec;n & ,revoc,n ( an ,elec;n #ah ,h[ d y elect 6use a#h 6,use ! ,qk ,me?od ( ,a3.t+1 & s5d x 6yr tax s]vices (fice4 ,? =m is 9clud$ 9 ? booklet & is al availa# on \r ,web site at _+www.cra.gc.ca/gsthstpub_:4 ,h[ l;g does ! elec;n /ay 9 e6ect8 ,g5],y1 ! elec;n rema9s 9 e6ect z l;g z yr annual _wwide taxa# supplies d n exce$ 4#bjj1jjj 79clud+ ,,gst/,,hst71 .or until y 2come a p]son t _c use ! ,qk ,me?od 2c (! type ( busi;s y c>ry on 7see 8,excep;ns0 on page #f =a li/ ( p]sons :o _c use ! ,qk ,me?od74 ,9 calculat+ :e!r yr annual _wwide taxa# supplies exce$ 4#bjj1jjj1 9clude ,,gst/,,hst & yr z]o-rat$ supplies4 ,al 9clude ! annual _wwide taxa# supplies ( yr associat$ busi;ses4 ,h["e1 d n 9clude supplies ( f9ancial s]vices & sales ( r1l prop]ty1 capital prop]ty1 eligi# capital prop]ty1 & gdwill4 #ai ,h[ l;g does ! elec;n b#h ,if yr elec;n c1ses 6be 9 e6ect1 y h 6/>t a3.t+ = ,,gst/,,hst us+ ! regul> me?od3 --at ! 2g9n+ ( yr next fiscal ye> if3 --y file annual returns2 & --y exce$ ! 4#bjj1jjj ?re%old 9 yr curr5t fiscal ye>4 --at ! 2g9n+ ( yr second fiscal qu>t] (a fiscal ye> if3 --y file mon?ly or qu>t]ly returns2 --yr elec;n 6use ! ,qk ,me?od .0 9 e6ect at ! 2g9n+ ( t ye>2 & --y exce$$ ! 4#bjj1jjj ?re%old 9 yr previ\s fiscal ye>4 --at ! 2g9n+ ( yr next fiscal qu>t] if3 --y file mon?ly or qu>t]ly returns2 --yr elec;n 6use ! ,qk me?od .0 .n 9 e6ect at ! 2g9n+ (! fiscal ye>2 & --y exce$$ ! 4#bjj1jjj ?re%old 9 bo? ! f/ f\r &! la/ f\r 3secutive qu>t]s (! previ\s five fiscal qu>t]s4 #bj ,h[ l;g does ! elec;n c#h ,note ,at ! 5d ( ea* fiscal ye>1 make sure t yr busi;s is / eligi# 6use ! ,qk ,me?od =! foll[+ ye>4 ,al make sure t ! same category ( rates applies 6yr busi;s4 ,base yr calcul,ns on supplies made 9 ! fiscal ye> t j 5d$4 --------------------------------------#i ,example ,,xyz ,clo?+ ,/ore ,ottawa1 ,ont>io ,fiscal ye> 5d$ ,decemb] #ca1 #bjjg ,! foll[+ sales figures 2came availa# 9 ,janu>y #bjjh3 #bjjg taxa# sales 79clud+ ,,gst/,,hst7 =! qu>t]s 5d+3 ,m>* #ca """""""""""""""""""" 4#db1jjj #ba ,h[ l;g does ! elec;n a#i ,june #cj """"""""""""""""""" 4#dh1jjj ,septemb] #cj """"""""""""""" 4#ec1jjj ,decemb] #ca """""""""""""""" 4#gc1jjj ,total sales = fiscal ye> 5d$ ,decemb] #ca1 #bjjg "" 4#baf1jjj ,,xyz ,clo?+ ,/ore is a qu>t]ly fil] & us$ ! ,qk ,me?od "?\t #bjjg4 ,s9ce xs _wwide taxa# supplies = #bjjg exce$$ 4#bjj1jjj1 x has 6/op us+ ! ,qk ,me?od at ! .5d (! f/ fiscal qu>t] ( #bjjh4 ,? m1ns x has 6/>t calculat+ xs ,,gst/,,hst remitt.e us+ ! regul> me?od on ,april #a1 #bjjh4 ,:5 & h[ c y revoke ! elec;n8 ,y c revoke yr ,qk ,me?od elec;n only .af x has be5 9 e6ect = at l1/ "o ye>4 ,6revoke ! elec;n1 call u or -plete ,=m ,,gst#gd1 ,elec;n & ,revoc,n ( an ,elec;n 6,use ! ,qk ,me?od ( ,a3.t+1 & s5d x 6yr tax s]vices (fice4 ,? =m is 9clud$ 9 ? booklet & is al availa# #bb ,:5 & h[ c y revoke b#i on \r ,web site at _+www.cra.gc.ca/gsthstpub_:4 ,y h 6revoke ! elec;n 0! due date (! ,,gst/,,hst return =! la/ report+ p]iod 9 : y wi% 6use ! ,qk ,me?od4 ,note ,! e6ective date = revok+ yr elec;n has 6be ! f/ "d (a report+ p]iod4 ,if y revoke ! elec;n1 ..y h 6wait at l1/ "o .ye> 2f y c elect 6use ! ,qk ,me?od ag4 ,9 a4i;n1 if y /op us+ ! ,qk ,me?od1 y _c claim ,,itc's = any tax pd or paya# on pur*ases y made :ile us+ x1 o!r ?an ! ,,itc's y wd h be5 5titl$ 6claim1 b did n claim1 :ile y 7 us+ ! ,qk ,me?od4 -------------------------------------#aj ,books & records ,:5 y -plete yr ,,gst/,,hst return :ile us+ ! ,qk ,me?od1 y d n h 69dicate ! actual ,,gst/,,hst t y *>g$ on #bc ,books & records a#aj mo/ ( yr taxa# supplies or ,,gst/,,hst t y pd or [e on mo/ ( yr busi;s pur*ases4 ,h["e1 y / h 6keep detail$ records ( ? 9=m,n4 ,keep all books & records relat$ 6yr busi;s pur*ases & yr supplies = six ye>s af ! ye> !y relate to4 ,^! h 6be made availa# 6\r auditors on reque/4 #bd ,h[ ! ,qk ,me?od "ws b#aj ,:5 y use ! ,qk ,me?od1 y / *>ge ! #e@3p ,,gst or #ac@3p ,,hst on yr supplies ( taxa# gds & s]vices1 b remit only a por;n ( t tax 6u4 ,! tax y h 6remit is calculat$ us+ ! applica# ,qk ,me?od remitt.e rates4 ,usu,y only "o ( ^! rates w apply 6yr busi;s4 ,see 8,det]m9+ yr ,qk ,me?od remitt.e rates0 on page #aa = m 9=m,n4 ,al1 y _c claim ,,itc's = mo/ ( yr pur*ases :5 y use ! ,qk ,me?od4 ,? is 2c ! "p (! tax t y keep a3.ts =! approximate value (! ,,itc's y wd o!rwise h claim$4 ,see 8,claim+ 9put tax cr$its0 on page #aa = m 9=m,n4 ,supplies n eligi# =! ,qk ,me?od calcul,n ,! ,qk ,me?od calcul,n applies 6mo/ ( yr supplies ( gds & s]vices4 ,h["e1 c]ta9 supplies y make >e n eligi# = ? calcul,n4 ,if y make a supply t is #be ,supplies n eligi# c#aj n eligi#1 y d n use a remitt.e rate 6calculate h[ m* tax y h 6remit4 ,9/1d1 y h 6a3.t = s* a supply ! same way y wd if ! elec;n 7 n 9 e6ect4 ,= example1 if y make a supply (a gd or a s]vice t is n eligi# & y *>ge #e@3p ,,gst1 y h 6report ! full am.t ( tax *>g$ 9/1d ( us+ a remitt.e rate4 ,! foll[+ supplies >e n eligi# =! ,qk ,me?od calcul,n3 --sales ( r1l prop]ty2 --sales ( capital prop]ty or eligi# capital prop]ty2 --z]o-rat$ supplies2 --supplies made \tside ,canada2 --supplies = : ! recipi5t is n requir$ 6pay tax2 --supplies y made z an ag5t or auc;ne] = : y >e requir$ 6a3.t =! tax2 -------------------------------------#aa --prop]ty 7o!r ?an capital prop]ty7 or s]vices t >e us$ =! p]sonal b5efit ( c]ta9 9dividuals 7= #bf ,supplies n eligi# a#aa example1 a sole proprietor or %>ehold] (a corpor,n or a relative1 a memb] (a "pn]%ip or a relative (! "pn]72 --am.ts t >e reimburs$ 6y "u ! t]ms (a w>ranty = : y >e 5titl$ 6claim an ,,itc or a rebate2 & --supplies ( prop]ty or s]vices 6an employee or %>ehold] ": ! supplies >e requir$ 6be 9clud$ 9 ! 9dividual's 9come z a taxa# b5efit = 9come tax purposes4 ,claim+ 9put tax cr$its ,y d n claim ,,itc's on mo/ ( yr pur*ases & exp5ses s9ce1 "u ! ,qk ,me?od2 y keep a "p (! tax y *>ge4 ,h["e1 y c claim any ,,itc's 6: y >e 5titl$ =! foll[+ .only3 --pur*ases ( r1l prop]ty & improve;ts 6r1l prop]ty2 --pur*ases ( capital prop]ty 7o!r ?an r1l prop]ty71 s* z -put]s & #bg ,claim+ 9put tax cr$its b#aa vehicles1 & improve;ts 6capital prop]ty2 --pur*ases ( eligi# capital prop]ty & improve;ts 6eligi# capital prop]ty2 --pur*ases on : ,,gst/,,hst 2came paya# .2f yr ,qk ,me?od elec;n took e6ect1 if ! "t limit 6claim ! am.ts has n expir$2 --gds sold 0an auc;ne] or an ag5t on yr 2half ": ! auc;ne] or ag5t has 6a3.t =! tax2 & --gds y >e .deem$ 73sid]$7 6h b"\ 6use only 9 yr -m]cial activities 2c3 --a non-resid5t1 :o is n regi/]$ = ,,gst/,,hst1 transf]r$ !m 6y1 af pay+ tax on !m2 & --y provid$ a -m]cial s]vice on ! gds & !n sold !m1 act+ z an ag5t =! non-resid5t & collect+ ,,gst/,,hst4 #bh ,det]m9+ yr ,qk ,me?od c#aa remitt.e rates ,mo/ busi;ses use only "o remitt.e rate4 ,! rate t applies dep5ds on :e!r y make taxa# supplies ( gds or s]vices 9 a "picipat+ or non-"picipat+ prov9ce1 & :e!r y make ! supplies "? a p]man5t e/abli%;t t is locat$ 9 a "picipat+ or non-"picipat+ prov9ce4 ,! type ( busi;s y >e 9volv$ 9 is al a factor4 ,= example1 a busi;s t provides mo/ly s]vices g5],y has to -------------------------------------#ab use a di6]5t remitt.e rate ?an a busi;s t is 9volv$ mo/ly 9 pur*as+ gds = resale4 ,9 "s cases1 a busi;s may h 6use m ?an "o remitt.e rate4 ,= example1 if a busi;s makes supplies 9 bo? "picipat+ .& non-"picipat+ prov9ces1 m ?an "o rate may apply4 ,see 8,d y make supplies 9 bo? "picipat+ & non-"picipat+ prov9ces80 on page #ae = m 9=m,n4 #bi ,det]m9+ yr qk me?od a#ab ,note ,! 9=m,n 9 ? sec;n .does .n apply 6! supplies li/$ 9 8,supplies n eligi# =! ,qk ,me?od calcul,n0 on page #aj4 ,remitt.e rates = busi;ses t pur*ase gds = resale ,g5],y1 retail]s & :olesal]s :o pur*ase gds = resale use ! f/ gr\p ( remitt.e rates4 ,6be eligi# 6use ^! rates1 ! co/ 79clud+ ,,gst/,,hst7 ( gds y pur*as$ 9 yr previ\s fiscal ye> = resale1 or 6use 9 gds y produce or manufacture = resale1 m/ 2 at l1/ #dj@3p ( yr total annual taxa# supplies 79clud+ ,,gst/,,hst7 = t fiscal ye>4 .,d .n .9clude ! annual taxa# supplies ( yr associat$ busi;ses 9 ? calcul,n4 ,note ,if y 2gan 6use ! ,qk ,me?od 9 yr curr5t fiscal ye>1 yr calcul,ns %d 2 bas$ on yr pur*ases & taxa# #cj ,remitt.e rates b#ab supplies f ei ! f/ f\r .or ! la/ f\r 3secutive qu>t]s (! previ\s five qu>t]s1 9/1d ( f yr previ\s fiscal ye>4 ,exclude .pur*ases ( basic groc]ies & pur*ases = : y >e n requir$ 6pay tax f yr calcul,n (! co/ ( gds y pur*as$4 ,exclude .supplies ( basic groc]ies1 & f9ancial s]vices1 & sales ( r1l prop]ty1 capital prop]ty1 eligi# capital prop]ty1 gdwill1 & gds t y sold on 2half ( "s"o else 0auc;n f yr calcul,n ( yr total annual taxa# supplies1 b .9clude sales made 0an auc;ne] on yr 2half4 ,! foll[+ >e examples ( busi;ses t may use ? gr\p ( ,qk ,me?od remitt.e rates3 --antique d1l]s2 --groc]y & 3v5i;e /ores2 -->t & craft %ops2 --b\tiques & novelty /ores2 & --s]vice /,ns 7gas74 #ca ,remitt.e rates #ac ,e6ective ,janu>y #a1 #bjjh1 ! new remitt.e rates = s* a busi;s >e ! foll[+3 --.#a.h@3p = eligi# supplies made 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a non-"picipat+ prov9ce2 --.#h.h@3p = eligi# supplies made 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a non- "picipat+ prov9ce2 --.#j@3p = eligi# supplies made 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a "picipat+ prov9ce2 & --.#d.d@3p = eligi# supplies made 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a "picipat+ prov9ce4 ,note ,regi/rants :o use ! #j@3p remitt.e rate = eligi# sales on or af ,janu>y #a1 #bjjh1 >e 5titl$ 6a #b.h@3p #cb ,remitt.e rates a#ac cr$it on ^? sales z !y g5],y pay #ac@3p ,,hst on _! 9puts1 b collect #e@3p ,,gst on ^? sales4 ,on or af ,july #a1 #bjjf1 b 2f ,janu>y #a1 #bjjh1 ! remitt.e rates = s* a busi;s 7 ! foll[+3 --.#b.b@3p = eligi# supplies made 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a non-"picipat+ prov9ce2 --.#i@3p = eligi# supplies made 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a non- "picipat+ prov9ce2 --.#j@3p = eligi# supplies made 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a "picipat+ prov9ce2 & --.#d.g@3p = eligi# supplies made 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a "picipat+ prov9ce4 #cc ,remitt.e rates b#ac ,note ,regi/rants :o use ! #j@3p remitt.e rate = eligi# sales on or af ,july #a1 #bjjf b 2f ,janu>y #a1 #bjjh1 >e 5titl$ 6a #b.e@3p cr$it on ^? sales z !y g5],y pay #ad@3p ,,hst on _! 9puts1 b collect #f@3p ,,gst on ^? sales4 ,c>p5t]s :o pur*ase mat]ials 6use 9 3/ruc;n projects 7e4g41 lumb]1 3crete1 & nails 6build a deck7 c al use ^! ,qk ,me?od remitt.e rates4 ,note ,! new rates apply 6report+ p]iods t 2g9 on or af ,janu>y #a1 #bjjh4 ,= report+ p]iods t 2g9 on or af ,july #a1 #bjjf1 ! old rates w apply 6! am.t (! eligi# sales t 2came due1 or 0 pd )\t 2+ due1 2f ,janu>y #a1 #bjjh4 ,! new rates w apply 6! rema9+ am.t4 ,see ,app5dix ;,b on page #bc = examples (! ,qk ,me?od calcul,n &! #cd ,remitt.e rates c#ac det]m9,n (! applica# remitt.e rate1 or rates4 -------------------------------------#ad ,remitt.e rates = busi;ses t provide s]vices ,! next gr\p ( remitt.e rates is = busi;ses t d n qualify 6use ! f/ gr\p ( remitt.e rates1 m5;n$ 9 ! previ\s sec;n4 ,g5],y1 ^! rates >e = use 0small busi;ses t provide s]vices4 ,! foll[+ >e examples ( busi;ses t may use ? gr\p ( remitt.e rates3 --deliv]y s]vices2 --dry cl1n]s2 --auto repair %ops2 --qk-s]vice food \tlets2 --h\se-cl1n+ s]vices2 --campgr.ds2 --cat]]s2 --delicatess5s2 --pa9t+ 3tractors2 --photograph]s2 & --taxi driv]s4 #ce ,remitt.e rates a#ad ,e6ective ,janu>y #a1 #bjjh1 ! new remitt.e rates = ? gr\p >e ! foll[+3 --.#c.f@3p = eligi# supplies made 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a non-"picipat+ prov9ce2 --.#aj.e@3p = eligi# supplies made 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a non- "picipat+ prov9ce2 --.#a.h@3p = eligi# supplies made 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a "picipat+ prov9ce2 & --.#h.h@3p = eligi# supplies made 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a "picipat+ prov9ce4 ,note ,! new rates apply 6report+ p]iods t 2g9 on or af ,janu>y #a1 #bjjh4 ,= report+ p]iods t 2g9 on or af ,july #a1 #bjjf1 ! old rates1 f.d 9 #cf ,remitt.e rates b#ad ,app5dix ;,a1 w apply 6! am.t ( eligi# sales t 2came due1 or 0 pd )\t 2+ due1 2f ,janu>y #a1 #bjjh4 ,! new rates w apply 6! rema9+ am.t4 -------------------------------------#ae ,on or af ,july #a1 #bjjf b 2f ,janu>y #a1 #bjjh1 ! remitt.e rates = ? gr\p 7 ! foll[+3 --.#d.c@3p = eligi# supplies made 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a non-"picipat+ prov9ce2 --.#aa@3p = eligi# supplies made 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a non- "picipat+ prov9ce2 --.#b.f@3p = eligi# supplies made 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a "picipat+ prov9ce2 & --.#i.d@3p = eligi# supplies made 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t (! busi;s 9 a "picipat+ prov9ce4 #cg ,remitt.e rates a#ae ,note ,! new rates apply 6report+ p]iods t 2g9 on or af ,janu>y #a1 #bjjh4 ,= report+ p]iods t 2g9 2f ,janu>y #a1 #bjjh1 ! old rates1 f.d 9 ,app5dix ;,a1 w apply 6! pur*ase price t 2came due1 or is pd )\t 2+ due1 2f ,janu>y #a1 #bjjh4 ,! new rates w apply 6! rema9+ am.t4 ,see ,app5dix ;,b on page #bc = examples (! ,qk ,me?od calcul,n & det]m9,n (! applica# remitt.e rate1 or rates4 ,d y make supplies 9 bo? "picipat+ & non-"picipat+ prov9ces8 ,if y make supplies 9 bo? "picipat+ .& non-"picipat+ prov9ces1 y norm,y h 6use m ?an "o remitt.e rate4 ,h["e1 special rules apply :5 .#ij@3p .or .m (! eligi# supplies y made 9 a report+ p]iod #ch ,d y make supplies b#ae 7 9 ei a "picipat+ prov9ce .or a non- "picipat+ prov9ce4 ,^! rules >e z foll[s3 --,if #ij@3p or m (! eligi# supplies y made "? a p]man5t e/abli%;t 9 a report+ p]iod 7 made 9 "picipat+ prov9ces1 only use ! rate t y wd h 6use if all eligi# supplies actu,y _h be5 made 9 a "picipat+ prov9ce4 --,if #ij@3p or m (! eligi# supplies y made "? a p]man5t e/abli%;t 9 a report+ p]iod 7 made 9 non- "picipat+ prov9ces1 only use ! rate t y wd h 6use if all eligi# supplies actu,y _h be5 made 9 a non-"picipat+ prov9ce4 ,if ei ( ^! situ,ns applies 6y = supplies y made 9 a report+ p]iod1 y w use only "o remitt.e rate = t report+ p]iod4 ,if nei ( ^! situ,ns applies 6y1 y w h 6use m ?an "o remitt.e rate4 ,see 8,:5 m ?an "o remitt.e rate applies0 9 ,app5dix ;,b on page #bg = an #ci ,d y make supplies c#ae example (! ,qk ,me?od calcul,n :5 multiple remitt.e rates apply4 -------------------------------------#af ,remitt.e rates = busi;ses t give ! #h@3p po9t-(-sale rebate = public,ns ,if yr busi;s gives a po9t-(-sale rebate = sales ( pr9t$ books & o!r qualify+ public,ns 9 ! "picipat+ prov9ces1 y c use "o (! foll[+ remitt.e rates = ^? sales3 --.#a.h@3p if yr co/ ( gds = resale is at l1/ #dj@3p ( yr total annual taxa# sales 79clud+ ,,gst/,,hst b .n .9clud+ sales made 0yr associates74 ,2f ,janu>y #a1 #bjjh1 ? rate 0 #b.b@3p4 ,= m details1 see ! sec;n 8,remitt.e rates = busi;ses t pur*ase gds = resale0 on page #ab2 or --.#c.f@3p if y g5],y provide s]vices4 ,2f ,janu>y #a1 #bjjh1 ? rate 0 #d.c@3p4 #dj ,remitt.e rates a#af ,^! remitt.e rates take 96a3.t ! rebate y pay or cr$it 6yr cu/om]s =! #h@3p prov9cial "p ( ,,hst1 & apply :e!r or n y actu,y h a p]man5t e/abli%;t t is locat$ 9 a "picipat+ prov9ce4 .,qualify+ .public,ns 9clude ! foll[+3 --a pr9t$ book or an update ( s* a book2 --an audio record+1 all or sub/anti,y all 7i4e41 #ij@3p or m7 ( : is a spok5 r1d+ (a pr9t$ book2 & --a b.d or unb.d pr9t$ v].n ( scripture ( any religion4 ,cr$it ( #a@3p on ! f/ 4#cj1jjj ( eligi# supplies ,9 calculat+ yr net tax us+ ! ,qk ,me?od1 y >e 5titl$ 6a #a@3p cr$it on ! f/ 4#cj1jjj ( yr eligi# supplies 79clud+ ,,gst/,,hst7 on : y m/ collect #e@3p ,,gst or #ac@3p ,,hst 9 .ea* fiscal ye>4 #da ,cr$it ( #a@3p b#af ,6qualify =! #a@3p cr$it1 yr ,qk ,me?od elec;n m/ 2 9 e6ect at ! 2g9n+ (a fiscal ye> or1 if y >e a new regi/rant1 on ! "d y 2came a regi/rant4 ,if y file mon?ly or qu>t]ly ,,gst/,,hst returns1 ! #a@3p cr$it applies 6! f/ & su3essive report+ p]iods (a fiscal ye> until y r1* ! 4#cj1jjj ?re%old1 or ! fiscal ye> 5ds4 ,if y file annual ,,gst/,,hst returns1 use ! #a@3p cr$it on yr f/ 4#cj1jjj ( eligi# supplies 9 t fiscal ye>4 ,if ! #j@3p remitt.e rate applies 6yr eligi# sales1 ! #a@3p cr$it &! #b.h@3p cr$it 7#b.e@3p cr$it 2f ,janu>y #a1 #bjjh7 >e bo? availa# 6y4 ,note ,if y d n make 4#cj1jjj 9 eligi# supplies 9 a fiscal ye>1 y _c c>ry =w>d any unus$ por;n (! cr$it 6a lat] fiscal ye>4 #db ,special situ,ns #ag ,self-assess;t (! #h@3p prov9cial "p ( ,,hst ,9 "s cases1 y may h 6self-assess ! #h@3p prov9cial "p ( ,,hst1 b y _c use ! ,qk ,me?od calcul,n 6d s4 ,self-assess;t may 2 requir$ 9 ! foll[+ situ,ns3 --y br+ gds 96a "picipat+ prov9ce f a non-"picipat+ prov9ce2 --y h gds deliv]$ or made availa# 6y 9 a "picipat+ prov9ce 0a non- resid5t :o is n regi/]$ = ,,gst/,,hst purposes2 --y >e a resid5t (a "picipat+ prov9ce & y acquire s]vices or 9tangi# prop]ty 7e4g41 a "r7 9 a non-"picipat+ prov9ce2 or --y import -m]cial gds1 s]vices1 or 9tangi# prop]ty t >e n acquir$ = 3sump;n1 use1 or supply exclusively 9 ! c\rse ( yr -m]cial activities 9 ! "picipat+ prov9ces4 #dc ,self-assess;t (! #h@3p a#ag ,if y h 6self-assess ! #h@3p prov9cial "p ( ,,hst1 report ! am.t on .l9e .#dje1 8,o!r ,,gst/,,hst 6be self-assess$10 ( yr ,,gst/,,hst return4 ,m 9=m,n on self- assess;t is availa# 9 ,guide ,,rc#djbb1 ,g5]al ,9=m,n = ,,gst/,,hst ,regi/rants1 & 9 ,te*nical ,9=m,n ,bullet9s ;,b-#jgi1 ,self-,assess;t (! ,,hst on ,supplies ,br"\ 96a ,"picipat+ ,prov9ce1 & ;,b-#jha1 ,applic,n (! ,,hst 6,imports4 ,bad debts ,:5 y use ! ,qk ,me?od 6calculate yr net tax1 y _c make adju/;ts 6yr net tax = bad debts1 except = supplies t >e n eligi# =! ,qk ,me?od calcul,n4 ,? is ! case1 = example1 = sales ( capital prop]ty & r1l prop]ty = : y wd h remitt$ ! full #e@3p 7#f@3p 2f ,janu>y #a1 #bjjh7 or #ac@3p 7#ad@3p 2f ,janu>y #a1 #bjjh7 tax y *>g$4 #dd ,cr$it adju/;ts b#ag ,if y give a cu/om] a cr$it1 refund1 or rebate 2c y reduc$ ! price (a gd or a s]vice t is eligi# =! qk me?od calcul,n 7see page #aj =a li/ ( supplies t >e .n eligi#71 deduct ! am.t (! cr$it1 refund1 or rebate f ! am.t ( yr total eligi# supplies .2f calculat+ yr net tax us+ ! remitt.e rate4 ,? adju/;t %d 2 made =! report+ p]iod dur+ : y cr$it$ or pd ! am.t 6yr cu/om]s4 -------------------------------------#ah ,trade-9s ,if y use ! ,qk ,me?od1 y h 69clude 9 yr sales calcul,ns any am.t cr$it$ 6a pur*as] =a trade-in4 ,= example1 if y a3ept a us$ pair ( skates & give a cr$it ( 4#ce on ! sale ( new skates1 ! total eligi# sales 9 yr net tax calcul,n h 69clude ! 4#ce cr$it4 #de ,busi;ses t funda;t,y a#ah *ange 9 nature ,if yr busi;s a4s a new s]vice1 pur*ases ! op],ns ( ano!r firm1 or significantly *anges xs product l9es or sales patt]ns1 y h 6evaluate yr 3t9u$ eligibil;y 6use ! ,qk ,me?od &! remitt.e rates t apply 6yr eligi# supplies4 ,if ! nature ( yr busi;s *anges1 see 8,:o c make ? elec;n80 on page #e 6det]m9e if y >e / a p]son :o c use ! ,qk ,me?od4 ,if y >e no l;g] eligi#1 see 8,h[ l;g does ! elec;n /ay 9 e6ect80 on page #h1 or call u1 6det]m9e :5 y h 6/>t calculat+ yr ,,gst/,,hst remitt.e us+ ! regul> me?od4 #df ,-plet+ yr ,,gst/,,hst b#ah return us+ ! ,qk ,me?od ,if y only h 6use "o remitt.e rate1 foll[ ^! /eps4 ,only -plete ! l9es (! return t apply 6y4 ,note ,if y h 6use m ?an "o remitt.e rate1 foll[ ^! 9/ruc;ns = .ea* rate4 ,l9e #aja--,sales & o!r rev5ue ,= ea* report+ p]iod1 add yr rev5ues f taxa# supplies 79clude ,,gst/,,hst at ! rate t appli$ at t "t7 & 5t] ! total on l9e #aja ( yr ,,gst/,,hst return4 ,if y _h 6*>ge ,,gst on ^! rev5ues1 .d .n .9clude any prov9cial sales tax 9 ! calcul,n4 ,al1 d n 9clude rev5ue f supplies t >e n eligi# =! ,qk ,me?od calcul,n 7see page #aj =a li/ ( ^! supplies71 supplies on : no ,,gst/,,hst 0 *>g$1 s* z exempt supplies & supplies made \tside ,canada1 or gds & #dg ,l9e #aja c#ah s]vices sold 6,9dians or prov9cial or t]ritorial gov]n;ts t >e reliev$ ( pay+ ! ,,gst/,,hst4 ,r.d (f 6! ne>e/ doll> ! am.t y 5t] on l9e #aja4 ,l9e #ajc--,,gst/,,hst collect$ or collecti# .,/ep .#a3 ,multiply ! total y 5t]$ on l9e #aja 0! remitt.e rate t applies = t report+ p]iod4 ,see ,app5dix ;,a on page #ba 6det]m9e ! applica# rate4 -------------------------------------#ai .,/ep .#b3 ,6! am.t y calculat$ 9 ,/ep #a1 add ! ,,gst/,,hst y _h 6*>ge on taxa# supplies t >e .n eligi#4 ,see page #aj =a li/ ( ^! supplies4 .,/ep .#c3 ,5t] ! am.t y calculat$ 9 ,/ep #b on l9e #ajc4 ,l9e #ajd--,adju/;ts ,5t] ! total ( any adju/;ts 6be a4$ 6! net tax =! report+ p]iod 7e4g41 #dh ,l9e #ajd a#ai ,,gst/,,hst y obta9$ on ! recov]y (a bad debt f supplies t >e .n eligi# =! ,qk ,me?od calcul,n74 ,l9e #aje--,total ,,gst/,,hst & adju/;ts = p]iod ,add ! am.ts on l9es #ajc & #ajd1 & 5t] ! total on l9e #aje4 ,l9e #ajf--,9put tax cr$its 7,,itc's7 ,add any am.ts t y >e eligi# 6claim z an ,,itc & 5t] ! total on l9e #ajf4 ,see page #aa =a li/ (! pur*ases & exp5ses = : y >e / eligi# 6claim ,,itc's4 ,rememb]1 ! ,qk ,me?od remitt.e rates alr take 96a3.t ! ,,itc's = op]at+ exp5ses & 9v5tory pur*ases4 ,"!=e1 d n 9clude any ,,gst/,,hst pd or paya# on ^! types ( co/s4 ,if ! #j@3p remitt.e rate applies 6yr eligi# supplies1 al add #b.h@3p ( #di ,l9e #ajf b#ai ^? supplies 79clud+ ,,gst7 & 5t] ! total at l9e #ajf4 ,l9e #ajg--,adju/;ts ,if y >e 5titl$ 6! #a@3p cr$it on ! f/ 4#cj1jjj ( yr eligi# supplies1 5t] ! am.t (! cr$it on l9e #ajg4 ,see page #af 6f9d \ m ab ? cr$it4 ,al 5t] ! total ( any adju/;ts 6be deduct$ :5 det]m9+ ! net tax =! report+ p]iod 7e4g41 ,,gst/,,hst 9clud$ 9 a bad debt f supplies t >e .n eligi# =! ,qk ,me?od calcul,n74 ,l9e #ajh--,total ,,itc's & adju/;ts ,add ! am.ts on l9es #ajf & #ajg1 & 5t] ! total on l9e #ajh4 #ej ,l9e #aji--,net tax c#ai ,subtract ! am.t on l9e #ajh f ! am.t on l9e #aje & 5t] ! result on l9e #aji4 ,if ! result is negative1 5t] a m9us sign 9 ! box next 6! l9e numb]4 ,l9e #aaj--,9/al;t & o!r annual fil] pay;ts ,5t] any 9/al;t & o!r annual fil] pay;ts y made =! report+ p]iod4 -------------------------------------#bj ,l9e #aaa--,rebates ,5t] ! total am.t ( ,,gst/,,hst rebates1 .only if ! rebate =m 9dicates t y c claim ! am.t on l9e #aaa4 ,if y h 5t]$ an am.t on l9e #aaa1 atta* ! rebate =m 6! ,,gst/,,hst return4 ,l9e #aab--,total o!r cr$its ,add ! am.ts on l9es #aaj & #aaa1 & 5t] ! total on l9e #aab4 #ea ,l9e #aac ;,a--,bal.e a#bj ,subtract ! am.t on l9e #aab f ! am.t on l9e #aji & 5t] ! result on l9e #aac ;,a4 ,if ! result is negative1 5t] a m9us sign 9 ! box next 6! l9e numb]4 ,l9e #bje--,,gst/,,hst due on acquisi;n ( taxa# r1l prop]ty ,if y .acquir$ taxa# r1l prop]ty & h 6remit ! ,,gst/,,hst on yr acquisi;n1 5t] ! am.t ( t ,,gst/,,hst on l9e #bje4 ,l9e #dje--,o!r ,,gst/,,hst 6be self-assess$ ,5t] ! #h@3p prov9cial "p ( ,,hst y h 6self-assess :5 y br+ prop]ty or a s]vice 96a "picipat+ prov9ce1 or :5 y import -m]cial gds1 s]vices1 or 9tangi# prop]ty 96,canada4 ,= m 9=m,n on self- assess;t require;ts ) respect 6! #h@3p prov9cial "p ( ,,hst1 see page #ag4 #eb ,l9e #aac ;,b--,total o!r b#bj debits ,add ! am.ts on l9es #bje & #dje1 & 5t] ! total on l9e #aac ;,b4 ,l9e #aac ;,c--,bal.e ,add ! am.ts on l9es #aac ;,a & #aac ;,b & 5t] ! total on l9e #aac ;,c4 ,if ! result is negative1 5t] a m9us sign 9 ! box next 6! l9e numb]4 ,l9e #aad or ,l9e #aae-- ,refund claim$/,pay;t 5clos$ ,if ! result 5t]$ on l9e #aac ;,c is a negative am.t1 5t] ! am.t (! refund y >e claim+ on l9e #aad4 ,if ! result 5t]$ on l9e #aac ;,c is a positive am.t1 5t] ! am.t ( yr pay;t on l9e #aae4 #ec #ed ,app5dix ;,a--,! ,qk ,me?od #ba remitt.e rates ,remitt.e rates on or af ,janu>y #a1 #bjjh ,ta# #a ,remitt.e rates on or af ,janu>y #a1 #bjjh = busi;ses t pur*ase gds = resale ,supplies made 9 a non-"picipat+ prov9ce ,p]man5t e/abli%;t 9 a non-"picipat+ prov9ce3 #a.h@3p ,p]man5t e/abli%;t 9 a "picipat+ prov9ce3 #j@3p 7& #b.h@3p cr$it7 ,supplies made 9 a "picipat+ prov9ce ,p]man5t e/abli%;t 9 a non-"picipat+ prov9ce3 #h.h@3p ,p]man5t e/abli%;t 9 a "picipat+ prov9ce3 #d.d@3p #ee ,ta# #b a#ba ,remitt.e rates on or af ,janu>y #a1 #bjjh = busi;ses t provide s]vices ,supplies made 9 a non-"picipat+ prov9ce ,p]man5t e/abli%;t 9 a non-"picipat+ prov9ce3 #c.f@3p ,p]man5t e/abli%;t 9 a "picipat+ prov9ce3 #a.h@3p ,supplies made 9 a "picipat+ prov9ce ,p]man5t e/abli%;t 9 a non-"picipat+ prov9ce3 #aj.e@3p ,p]man5t e/abli%;t 9 a "picipat+ prov9ce3 #h.h@3p #ef ,remitt.e rates on or af #bb ,july #a1 #bjjf1 b 2f ,janu>y #a1 #bjjh ,ta# #c ,remitt.e rates on or af ,july #a1 #bjjf b 2f ,janu>y #a1 #bjjh = busi;ses t pur*ase gds = resale ,supplies made 9 a non-"picipat+ prov9ce ,p]man5t e/abli%;t 9 a non-"picipat+ prov9ce3 #b.b@3p ,p]man5t e/abli%;t 9 a "picipat+ prov9ce3 #j@3p 7& #b.e@3p cr$it7 ,supplies made 9 a "picipat+ prov9ce ,p]man5t e/abli%;t 9 a non-"picipat+ prov9ce3 #i@3p ,p]man5t e/abli%;t 9 a "picipat+ prov9ce3 #d.g@3p #eg ,ta# #d a#bb ,remitt.e rates on or af ,july #a1 #bjjf1 b 2f ,janu>y #a1 #bjjh = busi;ses t provide s]vices ,supplies made 9 a non-"picipat+ prov9ce ,p]man5t e/abli%;t 9 a non-"picipat+ prov9ce3 #d.c@3p ,p]man5t e/abli%;t 9 a "picipat+ prov9ce3 #b.f@3p ,supplies made 9 a "picipat+ prov9ce ,p]man5t e/abli%;t 9 a non-"picipat+ prov9ce3 #aa@3p ,p]man5t e/abli%;t 9 a "picipat+ prov9ce3 #i.d@3p #eh ,app5dix ;,b--,examples (! #bc ,qk ,me?od calcul,n ,! foll[+ examples illu/rate h[ ! ,qk ,me?od "ws4 ,9 ea* case1 assume t ! busi;s files qu>t]ly ,,gst/,,hst returns4 ,6det]m9e ! remitt.e rate1 or rates1 t apply 6supplies ( prop]ty & s]vices1 see ! ta#s 9 ,app5dix ;,a on page #ba4 ,us+ "o remitt.e rate ,example #a3 ,sales ( gds 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t 9 a non- "picipat+ prov9ce4 ,,qz ,greet+ ,c>ds ,ltd4's p]man5t e/abli%;t is 9 ,briti% ,columbia & all ( xs sales >e made "!4 ,,qz elect$ 6use ! ,qk ,me?od 9 #bjjf & 0 eligi# 6use ! #b.b@3p remitt.e rate4 ,n[ x has 6det]m9e if x c use ! same rate =! f/ two qu>t]s ( #bjjg1 z ! #ei ,app5dix ;,b a#bc nature (! busi;s has n *ang$ s9ce #bjjf4 ,,qz ,greet+ ,c>ds ,ltd4 ,vanc\v]1 ,briti% ,columbia ,calcul,n ( total annual taxa# sales =! fiscal ye> 5d+ ,decemb] #ca1 #bjjf ,total pur*ases ( gds = resale 79clud+ ,,gst7 """"" 4#ge1jjj ,total annual taxa# sales 79clud+ ,,gst7 """"""""""" 4#afj1jjj ,p]c5tage ( pur*ases 6sales """ #dg@3p ,,qz's pur*ases 79clud+ ,,gst7 ( gds = resale >e m ?an #dj@3p ( xs total annual taxa# sales 79clud+ ,,gst71 & xs annual _wwide taxa# sales 79clud+ ,,gst7 >e less ?an 4#bjj1jjj4 ,? m1ns t ,,qz c / use ! #b.b@3p remitt.e rate = xs f/ & second qu>t]s ( #bjjg4 #fj ,qk ,me?od calcul,n = ,,qz b#bc ,greet+ ,c>ds ,ltd4 ,calcul,n ( ,,gst remitt.e =! f/ qu>t] ( #bjjg 7#b.b@3p remitt.e rate7 ,total eligi# sales =! f/ qu>t] 79clud+ ,,gst7 """""" 4#dd1jjj ,multiply ! total eligi# sales 0! remitt.e rate 74#dd1jjj "ts #b.b@3p7 """"""" 4#ifh ,deduct #a@3p =! f/ 4#cj1jjj ( eligi# sales 74#cj1jjj "ts #a@3p7 """"""""""""""""" 74#cjj7 .,f/ .qu>t] .remitt.e """""""""" 4#ffh -------------------------------------#bd ,example #b3 ,s]vices provid$ 9 a non-"picipat+ prov9ce "? a p]man5t e/abli%;t 9 a non-"picipat+ prov9ce4 ,qwik ,dry ,cl1n]s' s]vices >e all p]=m$ 9 ,calg>y1 ,alb]ta1 ": xs p]man5t e/abli%;t is locat$4 ,x #fa ,app5dix ;,b a#bd us$ ! ,qk ,me?od 9 #bjjg & us$ ! #d.c@3p remitt.e rate 9 e6ect at t "t4 ,n[ x has 6det]m9e if x c 3t9ue 6use ! ,qk ,me?od 9 #bjjh4 ,qwik ,dry's annual _wwide taxa# sales 79clud+ ,,gst7 7 n m ?an 4#bjj1jjj 9 #bjjg4 ,"!=e1 ,qwik ,dry c 3t9ue 6use ! ,qk ,me?od4 ,qwik ,dry's new remitt.e rate :5 fil+ xs ,,gst/,,hst return =! cal5d> f/ qu>t] ( #bjjh is n[ #c.f@3p4 ,y c f9d ! new remitt.e rate z ( ,janu>y #a1 #bjjh 9 ,ta# #b on page #ba4 #fb ,qk ,me?od calcul,n = b#bd ,qwik ,dry ,cl1n]s ,calg>y1 ,alb]ta ,calcul,n ( ,,gst remitt.e 9 f/ qu>t] ( #bjjh 7#c.f@3p remitt.e rate7 ,total eligi# sales =! f/ qu>t] 79clud+ ,,gst7 """""" 4#bb1jjj ,multiply ! total eligi# sales 0! remitt.e rate 74#bb1jjj "ts #c.f@3p7 """"""" 4#gib ,deduct #a@3p =! f/ 4#cj1jjj ( eligi# sales 74#bb1jjj "ts #a@3p7 """"""""""""""""" 74#bbj7 .,f/ .qu>t] .remitt.e """""""""" 4#egb ,example #c3 ,sales ( gds 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t 9 a "picipat+ prov9ce ) "s sales 9 a non-"picipat+ prov9ce4 #fc ,,ttt ,plumb+ ,supplies c#bd ,halifax1 ,nova ,scotia ,calcul,n ( total annual taxa# sales =! fiscal ye> 5d+ ,decemb] #ca1 #bjjf ,total pur*ases ( gds = resale 79clud+ ,,gst/,,hst7 """""""""""""" 4#de1jjj ,total annual taxa# sales 79clud+ ,,gst/,,hst7 """"" 4#ajj1jjj ,p]c5tage ( pur*ases 6sales """ #de@3p ,( ? -pany's eligi# sales1 #ij@3p >e made 9 ,halifax1 ,nova ,scotia1 "? xs p]man5t e/abli%;t 9 ,halifax4 ,! rema9+ #aj@3p >e made 9 ,toronto1 ,ont>io4 ,! -pany us$ ! ,qk ,me?od 9 #bjjf4 ,a4i;n,y1 9 #bjjf1 pur*ases 79clud+ ,,gst/,,hst7 ( gds 6resell 7 m ?an #dj@3p (! total annual taxa# sales 79clud+ ,,gst/,,hst71 &! annual #fd ,app5dix ;,b d#bd _wwide taxa# sales 79clud+ ,,gst/,,hst7 7 n m ?an 4#bjj1jjj4 ,"!=e1 ! -pany c 3t9ue 6use ! ,qk ,me?od 9 #bjjg4 -------------------------------------#be ,z #ij@3p (! -pany's eligi# sales >e made 9 a "picipat+ prov9ce "? a p]man5t e/abli%;t 9 a "picipat+ prov9ce1 x w use ! #d.g@3p remitt.e rate 6calculate xs net tax = .all ( xs eligi# sales 9 ! f/ two qu>t]s ( #bjjg4 #fe ,qk ,me?od calcul,n = a#be ,,ttt ,plumb+ ,supplies ,calcul,n ( ,,gst/,,hst remitt.e 9 f/ qu>t] ( #bjjg 7#d.g@3p remitt.e rate7 ,total eligi# sales =! f/ qu>t] 79clud+ ,,gst/,,hst7 4#ai1jjj ,multiply ! total eligi# sales 0! remitt.e rate 74#ai1jjj "ts #d.g@3p7 """"""" 4#hic ,deduct #a@3p = f/ 4#cj1jjj ( eligi# sales 74#ai1jjj "ts #a@3p7 """"""""""""""""" 74#aij7 .,f/ .qu>t] .remitt.e """""""""" 4#gjc ,:5 m ?an "o remitt.e rate applies ,example3 ,sales ( gds 9 bo? a "picipat+ &a non- "picipat+ prov9ce "? a p]man5t e/abli%;t 9 a "picipat+ prov9ce4 #ff ;,al & ,bob's ,lumb] ,y>d b#be ,goose ,bay1 ,newf.dl& & ,labrador ,f/ qu>t] sales #bj@3p ( lumb] sales 79clud+ ,,gst7 >e made 9 ,*>lottet[n1 ,pr9ce ,$w>d ,isl&1 "? ! p]man5t e/abli%;t 9 ,goose ,bay """" 4#i1jjj #hj@3p ( lumb] sales 79clud+ ,,hst7 >e made 9 ,goose ,bay "? ! p]man5t e/abli%;t 9 ,goose ,bay """ 4#cf1jjj .,total .eligi# .sales """""" 4#de1jjj ,? -pany's p]man5t e/abli%;t is 9 ,newf.dl& & ,labrador4 ,x us$ ! ,qk ,me?od 9 #bjjg4 ,9 #bjjg1 pur*ases 79clud+ ,,gst/,,hst7 ( gds = resale 7 m ?an #dj@3p (! total annual taxa# sales 79clud+ ,,gst/,,hst71 &! annual _wwide taxa# sales 79clud+ ,,gst/,,hst7 #fg ,app5dix ;,b c#be 7 n m ?an 4#bjj1jjj4 ,"!=e1 ! -pany is / eligi# 6use ! ,qk ,me?od = #bjjh4 ,=! f/ qu>t] ( #bjjh1 ! -pany has 6use two di6]5t remitt.e rates 2c x has sales 9 ,newf.dl& & ,labrador 7a "picipat+ prov9ce71 .& 9 ,p4,e4,i4 7a non-"picipat+ prov9ce7 & x does n make at l1/ #ij@3p ( xs total taxa# sales 9 ."o ( ^! prov9ces4 ,! remitt.e rate =! eligi# sales made 9 ,pr9ce ,$w>d ,isl& is #j@3p4 ,! remitt.e rate =! eligi# sales made 9 ,newf.dl& & ,labrador -------------------------------------#bf is #d.d@3p4 ,? -pany c deduct a cr$it ( #b.h@3p =! eligi# sales made 9 ,pr9ce ,$w>d ,isl&4 ,*eck ,ta# #a on page #ba =! new remitt.e rates z ( ,janu>y #a1 #bjjh4 #fh ,qk ,me?od calcul,n = ;,al a#bf & ,bob's ,lumb] ,y>d ,calcul,n ( ,,gst/,,hst remitt.e 9 f/ qu>t] ( #bjjh ,multiply ! eligi# sales made 9 ,p4,e4,i4 79clud+ ,,gst7 0! remitt.e rate ( #j@3p 74#i1jjj "ts #j@3p7 """""""""""" 4#j ,multiply ! eligi# sales made 9 ,newf.dl& & ,labrador 79clud+ ,,hst7 0! remitt.e rate ( #d.d@3p 74#cf1jjj "ts #d.d@3p7 """""""""""""""""""" 4#aehd ,deduct #b.h@3p =! eligi# sales made 9 ,p4,e4,i4 74#i1jjj "ts #b.h@3p7 """""" 74#beb7 ,deduct #a@3p =! f/ 4#cj1jjj ( eligi# sales 74#cj1jjj "ts #a@3p7 """"""""""""""""""""" 74#cjj7 .,f/ .qu>t] .remitt.e """""""" 4#a1jcb #fi ,transcrib]'s note3 7,back cov]7 ,yr op9ion c.ts6 ,we review ? booklet ea* ye>4 ,if y h any -;ts or su7es;ns t wd help u improve x1 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 ,,canada #gj ,transcrib]'s note3 7,front page7 ,canada ,cu/oms & ,rev5ue ,ag5cy ,,gst#gd 7#jc7 ,,gst#gd--,election & ,revoc,n ( an ,elec;n 6,use ! ,qk ,me?od ( ,a3.t+ ,use ? =m if y want 6use ! ,qk ,me?od ( a3.t+1 or /op us+ ? me?od4 ,= m 9=m,n1 see ! back ( ? =m1 or ! booklet call$ ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst4 ,id5tific,n ,legal "n ---- ,busi;s ,numb] ---- ,trad+ "n 7if di6]5t f abv7 ---- #ga ,id5tific,n ,mail+ a4ress ---- ,c;y ---- ,prov9ce ---- ,po/al code ---- ,3tact p]son ---- ,title ---- ,teleph"o numb] ---- ,elec;n ,i elect 6use ! ,qk ,me?od ( a3.t+ 6calculate my net tax4 ---- ,i wi% 62g9 us+ ! ,qk ,me?od ( a3.t+ e6ective ! f/ "d ( my report+ p]iod 2g9n+ 7,ye>/,mon?/,"d7 ---- ,revoc,n ( elec;n ,i revoke ! elec;n t ,i made 6use ! ,qk ,me?od ( a3.t+ 6calculate my net tax4 ---- #gb ,revoc,n ( elec;n ,date elec;n 2came e6ective 7,ye>/,mon?/,"d7 ---- ,e6ective date ( revoc,n ( elec;n 7,ye>/,mon?/,"d7 ---- ,note3 ,! e6ective date ( revoc,n has 6be at l1/ "o ye> af ! date (! elec;n4 ,c]tific,n ,i1 ----1 c]tify t ! 9=m,n giv5 on ? =m is1 6! be/ ( my k1 correct & -plete4 ,i "u/& t ? elec;n =! ,qk ,me?od ( a3.t+ is b9d+ =a m9imum ( "o ye>1 un.s ! busi;s no l;g] meets ! eligibil;y crit]ia4 ,i al "u/& t once ? elec;n is revok$1 ,i m/ wait at l1/ "o ye> 2f ,i c elect 6use ! ,qk ,me?od ag4 ,signature ( au?oriz$ p]son ---- ,title ( au?oriz$ p]son ---- 7,ye>/,mon?/,"d7 ---- #gc ,c]tific,n ,privacy ,act ,p]sonal ,9=m,n ,bank numb] ,,rcc/;,p-,,pu-#jhj4 ,transcrib]'s note3 7,back page7 ,g5]al ,9=m,n ,:o c make ? elec;n8 ,g5],y1 y c use ! ,qk ,me?od if yr total annual _wwide taxa# supplies 79clud+ ,,gst/,,hst71 & ^? ( yr associates1 9 ei ! f/ f\r or ! la/ f\r 3secutive fiscal qu>t]s 9 ! previ\s five fiscal qu>t]s >e no m ?an 4#bjj1jjj4 ,c]ta9 busi;ses _c use ! ,qk ,me?od4 ,= m 9=m,n on ^! busi;ses1 see ! booklet call$ ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst4 ,:5 c y make ! elec;n8 ,if y file annual ,,gst/,,hst returns1 y h 6make yr elec;n 0! f/ "d ( yr #gd ,g5]al 9=m,n second fiscal qu>t]4 ,if y file mon?ly or qu>t]ly ,,gst/,,hst returns1 y h 6make yr elec;n 0! due date (! return =! report+ p]iod 9 : y 2g9 us+ ! ,qk ,me?od4 ,y may />t us+ ! ,qk ,me?od on ! e6ective date y 9dicate 6u4 ,h["e1 ? date has 6be ! f/ "d (a ,,gst/,,hst report+ p]iod4 ,if y previ\sly elect$ 6use ! ,qk ,me?od & _h revok$ t elec;n1 y h 6wait at l1/ "o ye> f ! date ! revoc,n 2came e6ective 2f y c make ! elec;n ag4 ,h[ l;g does ! elec;n /ay 9 e6ect8 ,g5],y1 ! elec;n rema9s 9 e6ect z l;g z yr annual _wwide taxa# supplies 79clud+ ^? ( yr associates & ,,gst/,,hst71 d n exce$ 4#bjj1jjj1 or until y 2come a p]son :o _c use ! ,qk ,me?od 2c (! type ( busi;s y c>ry on4 #ge ,g5]al 9=m,n ,if yr elec;n c1ses 6be 9 e6ect1 y h 6/>t a3.t+ = ,,gst/,,hst 9 ! usual way3 --at ! 2g9n+ ( yr next fiscal ye> if y file annual returns & y exce$ ! 4#bjj1jjj ?re%old 9 yr curr5t fiscal ye>2 --at ! 2g9n+ ( yr second fiscal qu>t] (a fiscal ye> if y file mon?ly or qu>t]ly returns1 yr elec;n 6use ! ,qk ,me?od 0 9 e6ect at ! 2g9n+ ( t ye>1 & y exce$$ ! 4#bjj1jjj ?re%old 9 yr previ\s fiscal ye>2 or --at ! 2g9n+ ( yr next fiscal qu>t] if y file mon?ly or qu>t]ly returns1 yr elec;n 6use ! ,qk ,me?od 0 n 9 e6ect at ! 2g9n+ (! fiscal ye>1 & y exce$$ ! 4#bjj1jjj ?re%old 9 bo? ! f/ f\r &! la/ f\r 3secutive qu>t]s (! previ\s five fiscal qu>t]s4 ,if y h be5 us+ ! ,qk ,me?od = at l1/ "o ye>1 y c revoke yr elec;n e6ective at #gf ,g5]al 9=m,n ! 5d ( any report+ p]iod if y 9=m u 0! due date (! return = t report+ p]iod4 ,once y revoke a ,qk ,me?od elec;n1 ..y h 6wait at l1/ "o .ye> 2f y c elect 6use ! ,qk ,me?od ag4 ,62g9 or /op us+ ! ,qk ,me?od1 call \r ,busi;s ,5quiries l9e at #a-hjj-iei-eebe1 or s5d ! -plet$ =m 6yr tax s]vices (fice4 ,= m 9=m,n ab ! ,qk ,me?od &! remitt.e rate1 or rates1 t y h 6use1 see ! booklet call$ ,qk ,me?od ( ,a3.t+ = ,,gst/,,hst4 #gg