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HARMONIZED SALES TAX MUNICIPALITIES UNIVERSITIES SCHOOLS HOSPITALS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-02-12

English

Subject field(s)
  • Government Accounting
  • Taxation
DEF

A streamlined accounting method used by public service bodies(municipalities, universities, colleges, schools, hospitals, and qualifying non-profit organizations) to calculate their net GST/HST(goods and services tax/harmonized sales tax) liability to Revenue Canada [now Canada Revenue Agency].

CONT

The Streamlined Accounting (GST/HST) Regulations prescribe simplified methods of determining a registrants’ net tax remittable under the Goods and Services Tax or Harmonized Sales Tax (GST/HST). These amendments to the Regulations allow certain charities to use a "Special Quick Method" of accounting for net tax that is appropriate to their circumstances.

Key term(s)
  • quick method of accounting
  • special quick method

French

Domaine(s)
  • Comptabilité publique
  • Fiscalité
DEF

Méthode de comptabilité abrégée utilisée par les organismes de services publics (municipalités, universités, collèges, écoles, hôpitaux et organismes à but non lucratif admissibles) pour calculer le montant net de TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée) à verser à Revenu Canada [maintenant l'Agence du revenu du Canada].

CONT

Le Règlement sur la comptabilité abrégée (TPS/TVH) (le Règlement) porte sur les méthodes simplifiées de calcul inscrites sous le régime de la taxe sur les produits et services ou de la taxe de vente harmonisée (TPS/TVH). Les modifications apportées au règlement permettent à certains organismes de bienfaisance d'utiliser une méthode de comptabilité dite «méthode rapide spéciale», qui est adaptée à leur situation.

Key term(s)
  • méthode rapide de comptabilité
  • méthode rapide spéciale

Spanish

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