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CRA Guide RC4100, “Harmonized Sales Tax and the Provincial Motor Vehicle Tax”
The Canada Revenue Agency has recently revised this guide to reflect the GST/HST rate change, effective January 1, 2008. The guide discusses whether or not a person is required to pay either the provincial part of the HST or a provincial motor vehicle tax when registering a vehicle in Nova Scotia, New Brunswick or Newfoundland and Labrador.
CRA RC4100
CRA GST/HST Notice 238, “First Nations Having a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members Who Are Not Citizens”
The Canada Revenue Agency (“CRA”) has issued this notice regarding certain First Nations and their citizens who have signed a final or self-government agreement that ends tax relief under the Indian Act. The CRA provides an administrative policy which exempts the purchase of personal property of an Indian or Indian band situated on a reserve or delivered to a reserve and services that are performed entirely on a reserve. However, a vendor must determine who is entitled to tax relief by ensuring the registry or band number of the purchaser is not from a First Nation that is no longer provided relief under section 87 of the Indian Act, as indicated in the Appendix to this notice. The Status Indian quoting a registry or band number appearing in the Appendix will only be entitled to the exemption from GST if he/she certifies that he/she is not a citizen of the First Nation.
CRA Notice 238
CRA Tax Tip, “Goods and services tax/harmonized sales tax filing: quick and easy”
This tax tip has recently been issued by the Canada Revenue Agency to remind taxpayers that they can file their GST/HST returns electronically. Eligible registrants may file returns with an amount owing, a nil balance or a refund of $10,000 or less by using the access code from their personalized return.
CRA GST Tax Tip
Prince Edward Island Gasoline Tax Notice 194, “Tax Exemption Permits”
The province of Prince Edward Island has issued this notice to advise that certain permits issued to sell “marked gasoline” and “marked diesel oil” pursuant to the Prince Edward Island Gasoline Tax Act and Revenue Tax Exemption Permits issued pursuant to the Revenue Tax Act will expire on January 31, 2009. A separate application form must be completed for each operation that is eligible for exemption.
PEI GTN 194
British Columbia Bulletin HRT 007, “Municipal and Regional District Tax”
British Columbia has rewritten this bulletin, which combines Bulletin HRT 001, “Municipal and Regional District Tax: Information for Municipalities and Regional Districts” and the previous version of this bulletin, dated June, 2008. This bulletin has been designed to help municipalities and regional districts gain awareness of how they can participate in the collection of an additional hotel room tax of up to 2%. In addition, details are provided for registered operators of lodging establishments to help them understand how this additional tax applies to their businesses.
BC HRT 007
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British Columbia Notice 2008-024, “Notice to Commercial Motor Carriers”
The province has recently issued this notice to commercial motor carriers who operate International Fuel Tax Agreement (“IFTA”) qualified commercial vehicles. Details are provided on how to pay carbon tax, in addition to motor fuel tax, on fuel purchased or used in British Columbia.
BC Notice 2008-024
Manitoba Information Bulletin No. 053, “Mobile, Modular and Ready-to-Move Homes”
Manitoba has recently issued this bulletin to provide information on how retail sales tax applies to the sale and installation of mobile, modular and ready-to-move residential homes. When manufactured homes are acquired for use as a domestic residence, a reduced tax rate of 4% applies on the basic selling price.
MB Bulletin 053
Manitoba Information Notice, “Sales of Propane in Portable Cylinders”
The province has issued this notice to explain the application of retail sales tax and gasoline tax to the sale of propane in portable containers that are designed for barbeques, lanterns and campers.
MB Notice Propane
Ontario Employer Health Tax Information Bulletin 1-98, “Associated Employers”
Ontario has recently rewritten this bulletin in a more user-friendly format. Eligible employers are exempt from paying Employer Health Tax (EHT) on the first $400,000 of remuneration; however the exemption amount for the year must be shared among associated employers. The bulletin illustrates the associated corporation rules under the Income Tax Act to determine if employers are associated. In addition, the section referring to related corporations has been removed.
ON EHT 1-98
Ontario Motor Fuels, Tobacco & Land Taxes Information Notice, “Proposed Amendments to the Fuel Tax Act and Tobacco Tax Act – 2008 Ontario Economic Outlook and Fiscal Review”
The province of Ontario has proposed amendments to the Fuel Tax Act and Tobacco Tax Act as part of the 2008 Ontario Economic Outlook and Fiscal Review. The proposed changes to the Fuel Tax Act will clarify that the use of coloured fuel is prohibited in vehicles or vessels used primarily for pleasure; authorization will be given for the use of coloured fuel for railways; and to give authority to include fuel acquisition permits on the Ministry’s internet registrant listing.
The proposed changes to the Tobacco Tax Act are intended to strengthen enforcement by regulating the purchase and use of cigarette-making machinery; increasing provisions to allow the seizure of contraband tobacco products and adding minimum penalties.
ON Notice Fuel Tobacco
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