New housing rebates and HST at 13%: Rv3-1/19-3-8-1-2008E-PDF
"The HST applies to supplies made in the participating provinces. If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-078, Place of Supply Rules Under the HST, available on the CRA Web site. This memorandum explains how to derive and apply a “rebate factor” for purchases of single unit residential complexes and residential condominium units located in the provinces of Nova Scotia, New Brunswick and Newfoundland and Labrador (i.e., the participating provinces) and subject to the HST at 13%. The “rebate factor” is used to determine the consideration, the HST payable and any available GST/HST new housing rebate and Nova Scotia rebate amounts where a stated price includes HST at 13% and is net of the GST/HST new housing rebate and/or Nova Scotia rebate [i.e., stated price net of rebate(s)]"--p. .
|Department/Agency||Canada Revenue Agency.|
|Title||New housing rebates and HST at 13%|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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|Note||Issued also in French under title: Les remboursements pour habitations neuves et la TVH de 13%. Caption title. "January 2008." Chapter 220.127.116.11 of the GST/HST memoranda series.|
|Number of Pages||18 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Tax credits|
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