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HTML Full Document: Excise Tax Act (Accessibility Buttons available) |. XML Full Document: Excise Tax Act[4679 KB] |. PDF Full Document: Excise Tax Act[7486 KB] Act current to 2024-08-18 and last amended on 2024-06-28. Previous Versions. Notes : See coming into force provision and notes, where applicable.
- Excise Tax Act
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- Excise Tax Act
1 sty 2024 · Charge and collect the tax. Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect. Complete and file a GST/HST return. Calculate your net tax, and complete, file, or correct a return. Remit (pay) the tax you collected. When and how to remit (pay) the tax, including by instalments. Date modified:
The goods and services tax is defined in law at Part IX of the Excise Tax Act. GST is levied on supplies of goods or services purchased in Canada and includes most products, except certain politically sensitive essentials such as groceries, residential rent, medical services, and services such as financial services.
This memorandum explains the rulings and interpretations service offered by the Canada Revenue Agency (CRA) in respect of the GST/HST, excise duty, excise tax, the air travellers security charge, the tax on insurance premiums, First Nations taxes and the fuel charge.
This guide provides basic information about GST/HST, including registration, charging and collecting the tax, input tax credits, filing GST/HST returns, real property, and more.
A comprehensive two-volume set, EY's Complete Guide to GST/HST offers commentary and analysis, as well as the annotated Excise Tax Act. The guide is written in plain language and organized by topic. Key takeaways: clear, authoritative guidance and extensive examples on GST/HST legislation and administrative practice
25 cze 2020 · How Does the GST Apply & Who Pays GST? The GST applies nationally on most goods and services made in Canada. For cross-border transactions, the GST applies on most goods and services acquired outside Canada but are imported for the use, consumption and enjoyment in Canada.
