Formal disputes (objections and appeals)Īs of July 1, 2021, digital economy businesses, including digital platform operators, may have potential goods and services tax/harmonized sales tax (GST/HST) obligations under three new measures.Authorizing the withdrawal of a pre-determined amount from your Canadian chequing account.GST/HST electronic filing and remitting.Schedule C, Reconciliation of recaptured input tax credits (RITCs).Schedule B, Calculation of recaptured input tax credits.Schedule A, Builders – transitional information.Instructions for filling out your GST/HST return.Sole proprietor of the business has passed away.ITCs for services, rent, royalties, and similar payments.Capital property held at the time of deregistration.Non-capital property held at the time of deregistration.Will you have any more business activity?.When the customer does not have to charge tax.Supplies to diplomats, governments, and Indians.Selling goods, services, and rights for others.Claiming ITCs when you make a taxable sale of real property.Change-in-use rules for capital real property.Claiming ITCs for improvements to capital real property.Who remits the tax for a taxable sale of real property – Vendor or purchaser?.Imported services and intangible personal property.Coupons, rebates, gifts, and promotional allowances.Self-assessing for services and intangible personal property.Tax on property and services brought into a participating province.Intangible personal property relating to real property and goods.Intangible personal property – General rules.Services in relation to tangible personal property that remains in the same province while the service is performed.Tax on supplies of property and services made in provinces – place-of-supply rules.
#CLARIFY CAPITAL INSIDE SALES REP HOW TO#
How to account for the Ontario First Nations point-of-sale relief.Ontario First Nations point-of-sale relief.How to account for point-of-sale rebates.What is the Voluntary Disclosures Program?.What penalties and interest do we charge?.What interest do we pay on overpayments and refunds?.How to temporarily stop filing GST/HST returns for specific reporting periods.Using a rebate or refund to decrease an amount owing on your GST/HST return.Branches or divisions filing separate returns.Are you a sole proprietor with an annual reporting period?.Electronic payments and paying at a financial institution.How to file rebate applications for electronic returns.How does the simplified method for claiming ITCs work?.Claiming ITCs for capital real property.Change-in-use rules for capital personal property.Restriction – No ITCs on allowances and reimbursements paid for qualifying items subject to the point-of-sale rebates.Employee, partner, and volunteer expenses.Early-payment discounts and late-payment surcharges.Input tax credit information requirements.Disclosing the HST on sales subject to the point-of-sale rebates, or the Ontario First Nations point-of-sale relief.When does your reporting period change?.
#CLARIFY CAPITAL INSIDE SALES REP REGISTRATION#
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