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. [1].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.835481&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | New housing rebates and HST at 13% . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Les remboursements pour habitations neuves et la TVH de 13%. Caption title. "January 2008." Chapter 19.3.8.1 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2008. |
| Description | 18 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax Tax credits |