This document describes what documentary evidence is required when making tax-relieved (exempt) sales to Aboriginal individuals or band by way of telephone, internet or other electronic means. It describes the required documentation and process and also gives examples.
"This bulletin summarizes the CRA’s policy concerning the treatment of supplies made to, or by, Indians, Indian bands and band-empowered entities under the goods and services tax/harmonized sales tax (GST/HST)."
The Quick Method is a simplified accounting option available to help small businesses calculate their net tax for GST/HST purposes. This method reduces paperwork and makes it easier to calculate GST/HST remittances and file GST/HST returns because it eliminates the need to report the actual GST/HST paid or payable on most purchases.
Most GST/HST registrants are required to file their GST/HST returns electronically for all reporting periods that end on or after July 1, 2010. For more information, see Mandatory electronic filing for most GST/HST registrants.
These pages will provide you with the information to help you decide if you need or wish to register for the GST/HST and describe options you may have in setting up your GST/HST account.
We list the major changes below, including changes that have been announced but were not law at the time of printing this guide. If they become law as proposed, they will be effective as of the dates indicated. For more information on these and other changes, see the areas outlined in colour in this guide.
Basic information on how GST/HST works, what is HST, place-of-supply rules, what we mean by taxable, zero-rated, and exempt supplies, importing and exporting, buying or selling a business.
