Units when selling goods and services to other units on campus do not have to charge and collect HST. Western University is one entity for HST. Commercial Operations are required to charge and collect tax from other Internal Units on Campus at 3. The total costs of travel and expenses claimed may be reflected on your accounts at a lower amount due to the rebatable component of HST. Western will calculate HST on the expenses claimed and then determine the appropriate eligible rebates.
Western uses a simplified formula for some categories of Travel. Travel and expense claims for goods and services consumed outside of Canada are not subject to HST. Financial Services Financial Services. Boats and aircraft are registered at federal government offices.
No tax is collected at the time of registration. For more information please call the Canada Revenue Agency at or read Goods brought into a participating province. Ontario provides relief on specific items that are subject to the HST through a point-of-sale rebate. To obtain the most current version of this document, visit ontario.
Boats and aircraft Boats and aircraft are registered at federal government offices. Other point-of-sale rebates Ontario provides relief on specific items that are subject to the HST through a point-of-sale rebate. Again, if the appeal period is missed then an application for an extension of time can be made to the Tax Court itself.
These extension applications are generally not granted unless there were exceptional circumstances outside of the control of the taxpayer. Filing an Objection or Tax Court appeal does not suspend CRA collections actions, unless the situation with an income tax Objection or appeal. All Rights Reserved. Password Passwords are Case Sensitive. Forgot your password? Free, unlimited access to more than half a million articles one-article limit removed from the diverse perspectives of 5, leading law, accountancy and advisory firms.
We need this to enable us to match you with other users from the same organisation. It is also part of the information that we share to our content providers "Contributors" who contribute Content for free for your use. Learn More Accept. Canada: Tax Assistance Advice Centre. This document is not intended to create an attorney-client relationship.
You should not act or rely on any information in this document without first seeking legal advice. This material is intended for general information purposes only and does not constitute legal advice. If you have any specific questions on any legal matter, you should consult a professional legal services provider.
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