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Streamlined Input Tax Credit Method [1 record]
Record 1 - internal organization data 2010-03-01
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- Streamlined Input Tax Credit Method 1, record 1, English, Streamlined%20Input%20Tax%20Credit%20Method
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A new simplified method ... of determining the net tax. 2, record 1, English, - Streamlined%20Input%20Tax%20Credit%20Method
Record number: 1, Textual support number: 1 OBS
As proposed in March 30, 1993 and June 1, 1993 Department of Finance Press Releases, the Regulations are amended to add Part V.1, which provides a new simplified method (the Streamlined Input Tax Credit Method) of determining the net tax of a registrant. The new method generally permits registrants to calculate their input tax credits by reference to the total amount payable shown on a invoice. This relieves registrants of the need to separately identify the amount of GST [goods and services tax] payable on each invoice, thus simplifying the bookkeeping requirements for small businesses. 2, record 1, English, - Streamlined%20Input%20Tax%20Credit%20Method
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- méthode abrégée fondée sur le crédit de taxe sur les intrants
1, record 1, French, m%C3%A9thode%20abr%C3%A9g%C3%A9e%20fond%C3%A9e%20sur%20le%20cr%C3%A9dit%20de%20taxe%20sur%20les%20intrants
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Nouvelle méthode simplifiée de calcul de la taxe nette. 2, record 1, French, - m%C3%A9thode%20abr%C3%A9g%C3%A9e%20fond%C3%A9e%20sur%20le%20cr%C3%A9dit%20de%20taxe%20sur%20les%20intrants
Record number: 1, Textual support number: 1 OBS
Comme il a été proposé les 30 mars et 1er juin 1993 dans des communiqués du ministère des Finances, le règlement est modifié de façon à y ajouter la partie V.1. Cette partie prévoit une nouvelle méthode simplifiée de calcul de la taxe nette, appelée la méthode abrégée fondée sur le crédit de taxe sur les intrants. De façon générale, cette méthode permet aux inscrits de calculer leurs crédits de taxe sur les intrants en fonction du montant total payable indiqué sur une facture le montant de TPS [taxe sur les produits et services] ou de TVH [taxe de vente harmonisée] payable, ce qui simplifie la tenue de la comptabilité pour les petites entreprises. 2, record 1, French, - m%C3%A9thode%20abr%C3%A9g%C3%A9e%20fond%C3%A9e%20sur%20le%20cr%C3%A9dit%20de%20taxe%20sur%20les%20intrants
Record 1, Spanish
Record 1, Textual support, Spanish
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