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Section 5: GST and Provincial Taxes General Rules

Section 5: GST and Provincial Taxes General Rules Most of the sales are exonerated (non-taxable), You can demand a partial refund (50%) of the GST that you have paid for purchases and admissible expenses

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Section 5: GST and Provincial Taxes General Rules

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  1. Section 5: GST and Provincial Taxes General Rules • Most of the sales are exonerated (non-taxable), • You can demand a partial refund (50%) of the GST that you have paid for purchases and admissible expenses • For Provinces with HST, you may be able to claim back part of the provincial tax portion of the HST (RC7066-SCH)

  2. Admissible Expenses: • General fees of exploitation (rent, public services, administration fees) • Certain allocations and refunds paid to employees or voluntaries • Goods or services bought that are used, consummated or furnished for your exonerated activities Non- Admissible Expenses: • Alcoholic beverages and tobacco products

  3. Refund demands • Requests for GST rebates can go back up to 4 years. • Claims for tax refunds are normally done annually • Forms (click to open): GST Rebate: GST-66 (first time), GST-284 sent by CRA after that. Provincial Rebate: RC7066-SCH form • Amounts for these rebates are calculated by the ACC-9

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