TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A carousel scheme involves false commercial transactions and a lengthy paper trail intended to convince government agencies that a business is eligible for large tax refunds on export sales. The fraudster creates fictitious sales and transfers to accomplice companies. The goods continue to be sold through a series of controlled companies, each liable to pay the GST [goods and services tax], before the goods are finally exported as sales of zero-rated supplies. The companies in the chain disappear without remitting the GST, and the final supplier claims a refund. This process can be repeated many times, resulting in the goods circulating in the same fashion as a carousel.  4, record 1, English, - carousel%20scheme

Record number: 1, Textual support number: 2 CONT

There are different aggressive schemes within Canada's GST/HST [goods and services tax/harmonized sales tax] system, but the one that [the Canada Revenue Agency sees] often is referred to as a "carousel" scheme. The name "carousel" comes from the circular manner in which the transactions flow through a fabricated supply chain. This scheme involves a group of entities who work together to sell goods to each other, or, at times, provide the appearance of selling goods. In this supply chain, at least one registrant, known as the "missing trader, "charges GST/HST but does not remit it to the government.  5, record 1, English, - carousel%20scheme

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Il y a différents stratagèmes abusifs dans le système de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] du Canada, mais celui que [l'Agence du revenu du Canada voit] souvent est appelé stratagème de type «carrousel». Le nom «carrousel» provient de la façon circulaire dont les opérations sont acheminées dans une chaîne d'approvisionnement fabriquée. Ce stratagème concerne un groupe d'entités qui travaillent ensemble pour vendre des biens entre elles ou, parfois, pour donner l'impression de vendre des biens. Dans cette chaîne d'approvisionnement, au moins un inscrit, appelé «commerçant disparu», facture la TPS/TVH, mais ne la verse pas au gouvernement.  6, record 1, French, - stratag%C3%A8me%20frauduleux%20de%20type%20carrousel

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

El fraude carrusel es un claro ejemplo de abuso de la exención del IVA [impuesto sobre el valor añadido]. Como consecuencia de ello, las mercancías que son negociadas en esos mercados sin haber soportado el pago del IVA constituyen para los defraudadores una notoria ventaja, permitiéndoles vender la mercancía a un precio inferior o con un margen mayor [al] que la venden los empresarios que sí cumplen con sus obligaciones fiscales.  2, record 1, Spanish, - fraude%20carrusel

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

A tax discounter who is a small supplier in accordance with section 148 of the Act(i. e., in general, whose annual taxable supplies do not exceed the $30, 000 or, in the case of a public service body, $50, 000 threshold) may voluntarily register for purposes of the GST/HST [goods and services tax/harmonized sales tax].  3, record 2, English, - tax%20discounter

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Personne qui achète à rabais et à l'avance le remboursement d'impôt d'un contribuable.  3, record 2, French, - escompteur%20d%27imp%C3%B4t

Record number: 2, Textual support number: 1 CONT

L'escompteur d'impôt qui est un petit fournisseur aux termes de l'article 148 (c.-à-d. dont la valeur des fournitures taxables annuelles ne dépasse pas 30 000$, ou 50 000$ s'il est un organisme de services publics) peut s'inscrire volontairement aux fins de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée].  4, record 2, French, - escompteur%20d%27imp%C3%B4t

Record number: 2, Textual support number: 2 CONT

Sauter l'examen du remboursement par les escompteurs.  5, record 2, French, - escompteur%20d%27imp%C3%B4t

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The reverse charge mechanism is a tax collection method used in value-added tax (VAT) systems. It shifts the responsibility of reporting and paying the VAT from the seller (supplier) to the buyer (recipient) of the goods or services.  4, record 3, English, - reverse%20charge%20mechanism

Record number: 3, Textual support number: 2 CONT

Canada uses a reverse-charge mechanism with respect to certain sales of real property by non-residents and some supplies between provinces... In the ITC [input tax credit] context, the CRA [Canada Revenue Agency] could allow GST/HST [goods and services tax/harmonized sales tax] registrants in certain problem industries to remit the tax payable on their inputs directly; however, if a reverse-charge mechanism is applied only to certain transactions or industries, it may simply shift the problem to other areas.  3, record 3, English, - reverse%20charge%20mechanism

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le mécanisme d'autoliquidation de la TVA [taxe sur la valeur ajoutée] permet à un acquéreur ou à un preneur établi au sein de l'UE [Union européenne] de déclarer et liquider la TVA des biens et services qu'il a reçu d'un fournisseur ou d'un prestataire établi dans un autre État membre ou dans un État tiers à l'UE. La charge de la collecte et de la déclaration de TVA est donc inversée.  4, record 3, French, - m%C3%A9canisme%20de%20versement%20invers%C3%A9

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 CONT

El mecanismo de inversión del sujeto pasivo es una medida que traslada del vendedor al cliente la responsabilidad final del pago del IVA [impuesto sobre el valor añadido] a hacienda. De este modo pretende reducir el riesgo de fraude en el IVA.  2, record 3, Spanish, - mecanismo%20de%20inversi%C3%B3n%20del%20sujeto%20pasivo

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Starting December 14, 2024, [the federal government is] giving a tax break to all Canadians. With a GST [goods and services tax]/HST [harmonized sales tax] exemption across the country, Canadians will be able to buy essentials like groceries, snacks, and kids clothing – all tax-free.  1, record 4, English, - tax%20break

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

À compter du 14 décembre 2024, [le gouvernement fédéral accordera] un congé de taxe à tous les Canadiens. Grâce à une exemption de la TPS [taxe sur les produits et services]/TVH [taxe de vente harmonisée] dans tout le pays, les Canadiens n'auront aucune taxe à payer à l'achat de produits essentiels comme des aliments, des collations et des vêtements pour enfants.  1, record 4, French, - cong%C3%A9%20de%20taxe

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Where an individual has more than one place of residence, the place of residence that is not first in order of importance to that individual would be that individual’s secondary place of residence as it would be subordinate to the primary place of residence (i.e. it is used mainly for recreational purposes or it is occupied less than another).  2, record 5, English, - primary%20place%20of%20residence

Record number: 5, Textual support number: 1 OBS

While there is some similarity to the term "principal residence" used under the Income Tax Act(ITA), the determination of principal residence is not necessarily an indicator of whether the residence would be the individual' s primary place of residence for GST/HST [Goods and Services Tax/Harmonized Sales Tax] purposes.  2, record 5, English, - primary%20place%20of%20residence

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Lorsqu'un particulier a plus d'une résidence, la résidence qui n'est pas la plus importante pour ce particulier est la résidence secondaire puisqu'elle est subordonnée à la résidence habituelle (p. ex. elle est utilisée principalement à des fins de loisirs ou est occupée moins qu'une autre).  2, record 5, French, - r%C3%A9sidence%20habituelle

Record number: 5, Textual support number: 1 OBS

Même si l'expression «résidence habituelle» a des similitudes avec l'expression «résidence principale» utilisée dans la Loi de l'impôt sur le revenu (LIR), la détermination de la résidence principale n'indique pas nécessairement que la résidence est la résidence habituelle du particulier aux fins de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée].  2, record 5, French, - r%C3%A9sidence%20habituelle

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 CONT

A efectos fiscales, las personas se clasifican como "residentes" si su residencia o lugar de residencia principal se encuentra dentro del país o si la persona está presente en el dicho durante más de 182 días en cualquier período de 12 meses que finalice dentro del año fiscal aplicable.  1, record 5, Spanish, - lugar%20de%20residencia%20principal

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

GST/HST [goods and services tax/harmonized sales tax] health care rebate... hospitals can claim an 83-per-cent rebate... of the GST and the federal component of the HST that they pay on inputs used in their exempt supplies.  2, record 6, English, - GST%2FHST%20health%20care%20rebate

Record number: 6, Textual support number: 1 OBS

GST: goods and services tax  3, record 6, English, - GST%2FHST%20health%20care%20rebate

Record number: 6, Textual support number: 2 OBS

HST :harmonized sales tax  3, record 6, English, - GST%2FHST%20health%20care%20rebate

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Remboursement de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] pour soins de santé [...] les hôpitaux peuvent demander un remboursement de 83 % [...] de la TPS et de la composante fédérale de la TVH qu'ils paient sur les intrants utilisés dans leurs fournitures exonérées.  2, record 6, French, - remboursement%20de%20la%20TPS%2FTVH%20pour%20soins%20de%20sant%C3%A9

Record number: 6, Textual support number: 1 OBS

TPS : remboursement de la taxe sur les produits et services  3, record 6, French, - remboursement%20de%20la%20TPS%2FTVH%20pour%20soins%20de%20sant%C3%A9

Record number: 6, Textual support number: 2 OBS

TVH : taxe de vente harmonisée  3, record 6, French, - remboursement%20de%20la%20TPS%2FTVH%20pour%20soins%20de%20sant%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

The Computer Assisted Audit Selection System evaluates the risk of non-compliance in individual, corporate, and [goods and services and harmonized sales tax] returns.  3, record 7, English, - Computer%20Assisted%20Audit%20Selection%20System

Record number: 7, Textual support number: 2 OBS

The system … classifies taxpayers as a low, moderate, or high risk for non-compliance and highlights potential areas of non-compliance.  3, record 7, English, - Computer%20Assisted%20Audit%20Selection%20System

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Le Système de sélection informatisée des vérifications évalue le risque d'inobservation dans les déclarations des particuliers, des sociétés et [des taxes sur les produits et services et de vente harmonisée].  3, record 7, French, - Syst%C3%A8me%20de%20s%C3%A9lection%20informatis%C3%A9e%20des%20v%C3%A9rifications

Record number: 7, Textual support number: 2 OBS

Le système classe [...] les contribuables selon le risque qu'ils présentent, soit faible, moyen ou élevé, et souligne les secteurs possibles d'inobservation.  3, record 7, French, - Syst%C3%A8me%20de%20s%C3%A9lection%20informatis%C3%A9e%20des%20v%C3%A9rifications

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

"Tax amnesty" is a limited-time opportunity for a specified group of taxpayers to pay a defined amount in exchange for forgiveness of a tax liability(including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax.... Canada has a "tax amnesty" under both the "Income Tax Act" for income tax-related offences and under the "Excise Tax Act" for GST/HST(goods and services tax/harmonized sales tax) matters.  2, record 8, English, - tax%20amnesty

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

amnistie fiscale : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 8, French, - amnistie%20fiscale

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 CONT

En la literatura se suele citar, por su carácter global, la definición aportada por Lerman [...]: por amnistía fiscal, "se entiende una medida o conjunto de medidas con el fin de condonar penas o sanciones de carácter civil y criminal a los contribuyentes, que admitan voluntariamente no haber pagado la deuda impositiva correspondiente a impuestos de períodos precedentes —o haberlo hecho parcialmente—, y que ahora declaran por entero".  3, record 8, Spanish, - amnist%C3%ADa%20fiscal

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

[The method of] ... simplified rules for calculating the public service body rebate for small organizations.  2, record 9, English, - Prescribed%20Method%20of%20Calculating%20Rebate

Record number: 9, Textual support number: 1 OBS

Under these [simplified] rules, the amount of tax paid or payable by a qualifying public service body in respect of an input is, for the purposes of calculating the rebate, deemed to be the amount determined by multiplying a factor(7/107ths prior to the HST [harmonized sales tax]) to the total of the GST [goods and services tax]-included purchase price or rent and any import duties, non-recoverable prescribed provincial tax, gratuities and late payment penalties also paid by the body in respect of the input.  2, record 9, English, - Prescribed%20Method%20of%20Calculating%20Rebate

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Méthode de calcul simplifiée du remboursement accordé aux organismes de services publics.  2, record 9, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement

Record number: 9, Textual support number: 1 OBS

Selon cette méthode [de calcul du remboursement], le montant de taxe payé ou payable par les organismes de services publics par les organismes de services ou payable par les organismes de service publics admissibles relativement à un intrant est réputé correspondre, aux fins du calcul du remboursement, au produit de la multiplication d'un facteur (7/107 avant la mise en œuvre de la TVH [taxe de vente harmonisée]) par le total du prix d'achat ou du loyer, TPS [taxe sur les produits et services] incluse, et des droits d'importation, de la taxe provinciale prévue par règlement et non recouvrable, pour paiement en retard également payés par l'organisme relativement à l'intrant.  2, record 9, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

For GST/HST [goods and services tax/harmonized sales tax] purposes, a selected listed financial institution during a fiscal year satisfies the following two conditions : must be a listed financial institution described in any subparagraphs... of the Act during your taxation year in which its fiscal year ends and during its preceding taxation year, and is required to allocate taxable income(or income, if an individual, an estate of a decreased individual, or a trust) for income tax purposes between at least one participating province and at least one non-participating province during the current taxation year and the immediately preceding taxation year.  2, record 10, English, - selected%20listed%20financial%20institution

Record number: 10, Textual support number: 2 CONT

Selected listed financial institutions are required to determine their net Tax liability using a special attribution method.  3, record 10, English, - selected%20listed%20financial%20institution

Record number: 10, Textual support number: 1 OBS

New term introduced in 1997 with the implementation of the harmonized sales tax.  3, record 10, English, - selected%20listed%20financial%20institution

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Aux fins de la TPS/TVH [taxe sur les produits et les services/taxe de vente harmonisée], une institution financière désignée décrite à l'un des sous-alinéas [...] de la Loi durant son année d'imposition au cours de laquelle se termine son exercice et durant l'année d'imposition précédente; et répartir son revenu imposable (ou son revenu si un particulier, une succession d'un particulier décédé ou une fiducie) aux fins de l'impôt entre au moins une province participante et au moins une province non participante durant l'année d'imposition courante et l'année d'imposition précédente.  2, record 10, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re

Record number: 10, Textual support number: 2 CONT

Les institutions financières désignée particulière sont tenues de calculer la taxe nette à payer selon une méthode d'attribution spéciale.  3, record 10, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re

Record number: 10, Textual support number: 1 OBS

Nouvelle expression introduite en 1997, avec la mise en œuvre de la taxe de vente harmonisée.  3, record 10, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

The GST/HST [Goods and Services Tax/Harmonized Sales Tax] paid by the recipient on its input into the project may be considered to be part of the eligible project costs under a transfer payment agreement...  1, record 11, English, - eligible%20project%20cost

Record number: 11, Textual support number: 1 OBS

eligible project cost: term usually used in the plural.  2, record 11, English, - eligible%20project%20cost

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

La TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] versée par le bénéficiaire au titre des intrants utilisés dans le cadre du projet peut être considérée comme faisant partie des coûts admissibles du projet en vertu d'un accord de paiement de transfert [...]  1, record 11, French, - co%C3%BBt%20admissible%20du%20projet

Record number: 11, Textual support number: 1 OBS

coût admissible du projet : terme habituellement utilisé au pluriel.  2, record 11, French, - co%C3%BBt%20admissible%20du%20projet

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

When a department provides taxable supplies, it is responsible for submitting monthly returns of GST/HST [Goods and Services Tax/Harmonized Sales Tax] collected and collectible to CRA [Canada Revenue Agency] for each reporting entity it administers, as required by legislation.  1, record 12, English, - monthly%20reporting%20requirement

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Quand un ministère effectue des fournitures taxables, il lui incombe légalement de présenter à l'ARC [Agence du revenu du Canada] des déclarations mensuelles sur la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] recouvrée et recouvrable pour chaque entité déclarante qu'il administre.  1, record 12, French, - exigence%20de%20d%C3%A9claration%20mensuelle

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Bill C-70, containing amendments necessary to accommodate harmonization, received Royal Assent on March 20, 1997.  1, record 13, English, - accommodate%20harmonization

Record number: 13, Textual support number: 1 OBS

For implementation of the harmonized sales tax in 3 Atlantic provinces in April 1997.  1, record 13, English, - accommodate%20harmonization

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Le projet de loi C-70, qui comprend les modifications nécessaires pour permettre l'harmonisation, a reçu la sanction royale le 20 mars 1997.  1, record 13, French, - permettre%20l%27harmonisation

Record number: 13, Textual support number: 1 OBS

Il s'agit de la mise en œuvre de la taxe de vente harmonisée en avril 1997 dans 3 provinces de l'Atlantique.  2, record 13, French, - permettre%20l%27harmonisation

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Secretary of State(International Financial Institutions)... today announced further details and refinements to two relieving measures that were initially proposed on December 10, 1998 relating to the treatment under the Goods and Services Tax and Harmonized Sales Tax(GST/HST) of sale-leaseback arrangements and certain sales by provincial Crown agents.  1, record 14, English, - relieving%20measure

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Le secrétaire d'État (Institutions financières internationales) [...], a annoncé aujourd'hui un supplément d'information et des améliorations visant deux mesures d'assouplissement qui avaient été proposées le 10 décembre 1998 relativement au traitement, sous le régime de la taxe sur les produits et services et de la taxe de vente harmonisée (TPS/TVH), des contrats de cession-bail et de certaines ventes effectuées par les mandataires provinciaux.  2, record 14, French, - mesure%20d%27assouplissement

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Zero-rated supplies means supplies of goods and services subject to GST/HST [goods and services tax/harmonized sales tax] at a rate of 0%. Zero-rated goods and services include most goods and services exported from Canada, most transportation services provided in Canada for merchandise destined to a location outside Canada, and most prescription drugs and medical devices.  3, record 15, English, - zero%2Drated%20supply

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Dans le cadre de la taxe sur les produits et services, bien ou service pour lequel l’acquéreur n’est pas tenu de payer la taxe, mais pour lequel le fournisseur a le droit de demander un crédit de taxe sur les intrants, par exemple une exportation ou un produit alimentaire de base.  2, record 15, French, - fourniture%20d%C3%A9tax%C3%A9e

Record number: 15, Textual support number: 1 CONT

Fournitures détaxées désigne les fournitures de produits et services qui sont assujetties à la TPS/TVH [taxe sur les produits et services / taxe de vente harmonisée] au taux de 0 %. Ces fournitures comprennent les produits et services suivants : la plupart des produits et services exportés du Canada; la plupart des services de transport fournis au Canada pour des marchandises destinées à l'extérieur du Canada; la plupart des médicaments sur ordonnance et des appareils médicaux.  3, record 15, French, - fourniture%20d%C3%A9tax%C3%A9e

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

GST/HST(goods and services tax/harmonized sales tax) interest and penalty compound daily... Prescribed interest rates are adjusted every calendar quarter.  3, record 16, English, - prescribed%20interest%20rate

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Taux d'intérêt théorique que la législation fiscale fixe à intervalles réguliers aux fins du calcul des divers avantages réputés ainsi que des créances et des remboursements.  3, record 16, French, - taux%20d%27int%C3%A9r%C3%AAt%20prescrit

Record number: 16, Textual support number: 1 CONT

La pénalité et les intérêts relatifs à la TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée) sont composés quotidiennement [...] Les taux d'intérêt réglementaires sont rajustés à chaque trimestre civil.  2, record 16, French, - taux%20d%27int%C3%A9r%C3%AAt%20prescrit

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Canada Revenue Agency’’s form GST510.  1, record 17, English, - Application%20for%20GST%2FHST%20Public%20Service%20Bodies%27%20Rebate%20and%20GST%20Self%2Dgovernment%20Refund

Record number: 17, Textual support number: 2 OBS

Canada Revenue Agency’s form GST66.  1, record 17, English, - Application%20for%20GST%2FHST%20Public%20Service%20Bodies%27%20Rebate%20and%20GST%20Self%2Dgovernment%20Refund

Record number: 17, Textual support number: 3 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 17, English, - Application%20for%20GST%2FHST%20Public%20Service%20Bodies%27%20Rebate%20and%20GST%20Self%2Dgovernment%20Refund

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Formulaire GST66 de l'Agence du revenu du Canada.  1, record 17, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20organismes%20de%20services%20publics%20et%20de%20TPS%20pour%20gouvernements%20autonomes

Record number: 17, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  1, record 17, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20organismes%20de%20services%20publics%20et%20de%20TPS%20pour%20gouvernements%20autonomes

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

[Canada Revenue Agency] issued more than 70 million CCTB [Canada Child Tax Benefit] and GST/HST [goods and sales tax/harmonized sales tax] credit payments, totalling close to $12. 5 billion, to over 11 million low-and moderate-income recipients.  2, record 18, English, - low%2Dincome%20recipient

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

[Canada Revenue Agency] issued more than 70 million CCTB [Canada Child Tax Benefit] and GST/HST [goods and sales tax/harmonized sales tax] credit payments, totalling close to $12. 5 billion, to over 11 million low-and moderate-income recipients.  1, record 19, English, - moderate%2Dincome%20recipient

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

[L'Agence du revenu du Canada a] distribué plus de 70 millions de paiements, totalisant près de 12,5 milliards de dollars, à plus de 11 millions de bénéficiaires à revenus faibles ou modestes.  1, record 19, French, - b%C3%A9n%C3%A9ficiaire%20%C3%A0%20revenu%20modeste

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

GST(Goods and Services Tax). HST(Harmonized Sales Tax).  4, record 20, English, - Excise%20and%20GST%2FHST%20News

Record number: 20, Textual support number: 2 OBS

The GST/HST News has been renamed the Excise and GST/HST News. This new title more accurately reflects the name and activities of the Excise and GST/HST Rulings Directorate and the services we provide.  1, record 20, English, - Excise%20and%20GST%2FHST%20News

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

TPS (Taxe sur les produits et services). TVH (Taxe de vente harmonisée).  4, record 20, French, - Nouvelles%20de%20l%27accise%20et%20de%20la%20TPS%2FTVH

Record number: 20, Textual support number: 2 OBS

Le nom des Nouvelles de la TPS/TVH a été modifié; notre bulletin s'intitule maintenant Nouvelles de l'accise et de la TPS/TVH. Ce nouveau nom tient compte davantage des activités et du nom de la Direction de l'accise et des décisions de la TPS/TVH, ainsi que des services que cette dernière fournit.  1, record 20, French, - Nouvelles%20de%20l%27accise%20et%20de%20la%20TPS%2FTVH

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

... [the Canada Revenue Agency's] fiscal impact totals also include results in addressing the underground economy through the Contract Payment Reporting System, where results exceed... [the] commitment to the Government of Canada in 2004-2005 : 33 050 additional individual and corporate tax returns were filed, totalling more than $233 million in federal and provincial/territorial assessments and registered or reactivated 565 GST/HST [goods and services tax/harmonized sales tax] accounts.  1, record 21, English, - Contract%20Payment%20Reporting%20System

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Les totaux des incidences fiscales comprennent aussi des résultats dans le traitement de l'économie clandestine par l'intermédiaire du Système de déclaration des paiements contractuels, dont les résultats ont dépassé les engagements que nous avons pris envers le gouvernement du Canada en 2004-2005 : 33 050 déclarations de revenus des particuliers et des sociétés supplémentaires ont été produites, totalisant plus de 233 millions de dollars en cotisations fédérales, provinciales et territoriales, et 565 comptes de TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] ont été inscrits ou réactivés.  1, record 21, French, - Syst%C3%A8me%20de%20d%C3%A9claration%20des%20paiements%20contractuels

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A province which has not subscribed to the harmonized sales tax.  2, record 22, English, - non%2Dparticipating%20province

Record number: 22, Textual support number: 1 OBS

Include Prince Edward Island, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, the Northwest Territories and the Yukon.  1, record 22, English, - non%2Dparticipating%20province

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Province qui n'a pas adopté la taxe de vente harmonisée.  2, record 22, French, - province%20non%20participante

Record number: 22, Textual support number: 1 OBS

L'Île-du-Prince-Édouard, le Québec, l'Ontario, le Manitoba, la Saskatchewan, l'Alberta, la Colombie-Britannique, les Territoires du Nord-Ouest et le Yukon.  1, record 22, French, - province%20non%20participante

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Provinces participating in the harmonized sales tax : Nova Scotia, New Brunswick, and Newfoundland and Labrador.  2, record 23, English, - participating%20province

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

S'entend de la Nouvelle-Écosse, du Nouveau-Brunswick, ainsi que de Terre-Neuve, et du Labrador.  2, record 23, French, - province%20participante

Record number: 23, Textual support number: 2 OBS

Ce sont les provinces qui ont adopté la taxe de vente harmonisée.  3, record 23, French, - province%20participante

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

For purposes of the HST [harmonized sales tax], certain persons will be deemed to be resident in a particular province in specified circumstances. These rules will be based on the deeming rules contained in subsection 132(1) of the Excise Tax Act. For example, a corporation will be deemed to be resident in a particular province if it is incorporated in that province. In addition, for some purposes, the residence of an individual will be deemed to be the individual' s mailing address. Also, a person will be regarded as resident in a particular province if the person has a permanent establishment in that province. Finally, a person may be regarded as resident in a particular province based on general legal principles.  2, record 24, English, - resident

Record number: 24, Textual support number: 1 OBS

Income Tax Act, s. 250.  3, record 24, English, - resident

Record number: 24, Textual support number: 2 OBS

resident: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 24, English, - resident

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Aux fins de la TVH [taxe de vente harmonisée], certaines personnes seront réputées être résidentes d'une province participante, dans certaines circonstances. Ces règles se fonderont sur les règles déterminatives du paragraphe 132(1) de la Loi sur la taxe d'accise. Par exemple, une société sera réputée résidente d'une province donnée si elle est constituée dans cette province. De plus, à certaines fins, mentionnées dans le document, la résidence d'un particulier sera réputée être son adresse postale. Aussi, une personne sera considérée comme résident d'une province participante si elle a un établissement stable dans cette province. Enfin, une personne peut être considérée comme résidente d'une province participante selon le principe général de droit.  2, record 24, French, - r%C3%A9sident

Record number: 24, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, art. 250.  3, record 24, French, - r%C3%A9sident

Record number: 24, Textual support number: 2 OBS

résident : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  3, record 24, French, - r%C3%A9sident

Record 24,  Textual support,  Spanish

Record number: 24, Textual support number: 1 DEF

Persona física o jurídica con domicilio en un país a efectos legales. El residente puede tener la nacionalidad del país o ser extranjero. La residencia tiene una gran transcendencia en lo que respecta a obligaciones fiscales, aspectos de control de cambios, adquisición de la nacionalidad, etc.  1, record 24, Spanish, - residente

Record number: 24, Textual support number: 1 OBS

residente: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 24, Spanish, - residente

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

Supplies listed in Schedule V to the Excise Tax Act, such as those relating to used residential real property, health care services, educational services, child and personal care services, public sector bodies, and financial services.  3, record 25, English, - exempt%20supply

Record number: 25, Textual support number: 1 CONT

A person who makes exempt supplies is not required to charge GST [good and services tax] or HST [harmonized sales tax] in respect of the supply and is not entitled to claim input tax credits to recover tax paid on inputs used in making those supplies.  3, record 25, English, - exempt%20supply

Record number: 25, Textual support number: 1 OBS

Compare: taxable supply; zero-rated supply.  3, record 25, English, - exempt%20supply

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Fourniture figurant à l'annexe V de la Loi sur la taxe d'accise; celles qui sont liées aux immeubles résidentiels usagés, aux services de santé, aux services d'enseignement, aux services de garde d'enfants et aux soins personnels, aux organismes du secteur public et aux services financiers.  2, record 25, French, - fourniture%20exon%C3%A9r%C3%A9e

Record number: 25, Textual support number: 1 CONT

Une personne qui effectue des fournitures exonérées n'est pas tenue de faire payer la TPS [taxe sur les produits et services] ou la TVH [taxe de vente harmonisée] à l'égard de ces fournitures et elle ne peut demander de crédit de taxe sur les intrants pour recouvrer la taxe payée à l'égard d'intrants qui lui servent à exécuter ces fournitures.  2, record 25, French, - fourniture%20exon%C3%A9r%C3%A9e

Record number: 25, Textual support number: 1 OBS

Voir fourniture détaxée et fourniture taxable.  2, record 25, French, - fourniture%20exon%C3%A9r%C3%A9e

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

A method used to simplify the way eligible small businesses, public service bodies and charities may calculate their GST/HST(goods and services tax/harmonized sales tax) net tax liability.  2, record 26, English, - streamlined%20accounting%20method

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Méthode qui permet de simplifier le calcul de la TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée) nette à payer par les petites entreprises, les organismes de services publics et les organismes de bienfaisance admissibles.  2, record 26, French, - m%C3%A9thode%20de%20comptabilit%C3%A9%20abr%C3%A9g%C3%A9e

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 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].  4, record 27, English, - Special%20Quick%20Method%20for%20Public%20Service%20Bodies

Record number: 27, Textual support number: 1 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.  5, record 27, English, - Special%20Quick%20Method%20for%20Public%20Service%20Bodies

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 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].  4, record 27, French, - m%C3%A9thode%20rapide%20sp%C3%A9ciale%20%C3%A0%20l%27intention%20des%20organismes%20de%20services%20publics

Record number: 27, Textual support number: 1 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.  5, record 27, French, - m%C3%A9thode%20rapide%20sp%C3%A9ciale%20%C3%A0%20l%27intention%20des%20organismes%20de%20services%20publics

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

A streamlined accounting method used by small businesses to calculate their net GST/HST(goods and services tax/harmonized sales tax) liability to Revenue Canada.  3, record 28, English, - Streamlined%20Accounting%20Quick%20Method%20for%20Small%20Businesses

Record number: 28, Textual support number: 1 OBS

The Streamlined Accounting Quick Method (the "Quick Method") provides a simplified method for most registrants a simplified method for most registrants that are small or medium-sized businesses to calculate the amount of net tax to be remitted. The Quick Method is amended in accordance with changes proposed in the March 30 and June 1, 1993 Department of Finance Press Releases.  4, record 28, English, - Streamlined%20Accounting%20Quick%20Method%20for%20Small%20Businesses

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Méthode de comptabilité abrégée utilisée par les petites entreprises pour calculer le montant net de TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée) à verser à Revenu Canada.  3, record 28, French, - m%C3%A9thode%20rapide%20de%20comptabilit%C3%A9%20abr%C3%A9g%C3%A9e%20%C3%A0%20l%27intention%20des%20petites%20entreprises

Record number: 28, Textual support number: 1 OBS

La méthode rapide de comptabilité abrégée est une méthode simplifiée de calcul de la taxe nette qui s'adresse à la plupart des inscrits qui sont des petites et moyennes entreprises. Elle est modifiée conformément aux changements proposés les 30 mars et 1er juin 1993 dans des communiqués du ministère des Finances.  4, record 28, French, - m%C3%A9thode%20rapide%20de%20comptabilit%C3%A9%20abr%C3%A9g%C3%A9e%20%C3%A0%20l%27intention%20des%20petites%20entreprises

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

The single harmonized value-added tax that replaced the Goods and Services Tax(GST) and the provincial retail sales taxes in Nova Scotia, New Brunswick, and Newfoundland and Labrador on April 1, 1997. It applies at a rate of 15 per cent to those goods and services that are currently subject to GST.  2, record 29, English, - harmonized%20sales%20tax

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Taxe harmonisée unique sur la valeur ajoutée qui a remplacé la taxe sur les produits et services (TPS) et la taxe provinciale de vente au détail en Nouvelle-Écosse, au Nouveau-Brunswick, à Terre-Neuve et au Labrador, depuis le 1er avril 1997. Elle s'applique au taux de 15 p. 100 sur les produits et services actuellement assujettis à la TPS.  2, record 29, French, - taxe%20de%20vente%20harmonis%C3%A9e

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 OBS

GST/HST : goods and services tax/harmonized sales tax.  3, record 30, English, - GST%2FHST%20refund

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 30, French, - remboursement%20de%20TPS%2FTVH

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Canadians now have immediate access through the Internet to information they need to correctly file their tax return. They have secure on-line access to information related to their income tax returns, Canada Child Tax Benefit, GST/HST [goods and services tax/harmonized sales tax] credit, and related provincial and territorial benefit programs. Businesses are able to register on-line, file returns using the Internet, and pay their taxes electronically through financial institutions. There have been significant service improvements to the Scientific Research and Experimental Development tax credit program and to the Charities program. Numerous achievements in the Agency's compliance program have ensured that the federal tax system continues to be governed by fairness and impartiality.  2, record 31, English, - tax%20credit%20program

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Grâce à Internet, les Canadiens peuvent maintenant accéder sans délai aux renseignements dont ils ont besoin pour produire correctement leur déclaration de revenus. Ils ont un accès en direct sécuritaire à l'information concernant leurs déclarations de revenus, la prestation fiscale canadienne pour enfants, le crédit pour la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] et les programmes de prestations provinciaux et territoriaux connexes. Les entreprises peuvent s'inscrire en direct, produire leurs déclarations par Internet et payer leur impôt et leurs taxes électroniquement par l'entremise d'institutions financières. Beaucoup d'améliorations importantes ont été apportées au service lié au programme du crédit d'impôt pour des activités de recherche scientifique et de développement expérimental, et au programme des organismes de bienfaisance.  2, record 31, French, - programme%20de%20cr%C3%A9dit%20d%27imp%C3%B4t

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 OBS

The Benefit Programs and Other Services business line delivers income-based benefits, credits and other services that contribute directly to the economic and social well-being of Canadians. Through this business line, we administer four federal programs : the Canada Child Tax Benefit(CCTB), the Goods and Services Tax/Harmonized Sales Tax(GST/HST) credit, Children's Special Allowances(CSA), and the Disability Tax Credit(DTC).  1, record 32, English, - Benefit%20Programs%20and%20Other%20Services

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

Le secteur d'activité des Programmes de prestations et autres services verse des prestations axées sur le revenu, accorde des crédits et fournit d'autres services fondés sur le revenu qui contribuent directement au bien-être économique et social des Canadiens. Par l'intermédiaire de ce secteur d'activité, nous administrons quatre programmes fédéraux : la Prestation fiscale canadienne pour enfants (PFCE), le crédit pour la taxe sur les produits et services/taxe de vente harmonisée (TPS/TVH), les Allocations spéciales pour enfants (ASE) et le crédit d'impôt pour personnes handicapées (CIPH).  1, record 32, French, - Programmes%20de%20prestations%20et%20autres%20services

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

Failure to remit payroll deductions, federal and provincial/territorial taxes, or GST/HST [goods and services tax/harmonized sales tax] as required.  1, record 33, English, - non%2Dremittance

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Défaut de verser les retenues à la source, les taxes fédérales et provinciales/territoriales ou la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée], le cas échéant.  1, record 33, French, - sans%20versement

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

Canada Revenue Agency’s form GST34-2.  1, record 34, English, - Goods%20and%20Services%20Tax%2FHarmonized%20Sales%20Tax%20Return%20for%20Registrants%20%2D%20for%20Telefile%20and%20Netfile%20clients

Record number: 34, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 34, English, - Goods%20and%20Services%20Tax%2FHarmonized%20Sales%20Tax%20Return%20for%20Registrants%20%2D%20for%20Telefile%20and%20Netfile%20clients

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

Formulaire GST34-2 de l'Agence du revenu du Canada.  1, record 34, French, - D%C3%A9claration%20des%20inscrits%20%2D%20Taxe%20sur%20les%20produits%20et%20services%20%2F%20taxe%20de%20vente%20harmonis%C3%A9e%20%2D%20pour%20la%20client%C3%A8le%20de%20Telefile%20et%20Netfile

Record number: 34, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 34, French, - D%C3%A9claration%20des%20inscrits%20%2D%20Taxe%20sur%20les%20produits%20et%20services%20%2F%20taxe%20de%20vente%20harmonis%C3%A9e%20%2D%20pour%20la%20client%C3%A8le%20de%20Telefile%20et%20Netfile

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Canada Revenue Agency’s guide RC4081(E).  2, record 35, English, - GST%2FHST%20Information%20for%20Non%2DProfit%20Organizations

Record number: 35, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 35, English, - GST%2FHST%20Information%20for%20Non%2DProfit%20Organizations

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Guide RC4081(F) publié par l'Agence du revenu du Canada.  2, record 35, French, - Renseignements%20sur%20la%20TPS%2FTVH%20%C3%A0%20l%27intention%20des%20organismes%20%C3%A0%20but%20non%20lucratif

Record number: 35, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  2, record 35, French, - Renseignements%20sur%20la%20TPS%2FTVH%20%C3%A0%20l%27intention%20des%20organismes%20%C3%A0%20but%20non%20lucratif

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

Canada Revenue Agency’s document RC4028(E).  2, record 36, English, - GST%2FHST%20New%20Housing%20Rebate

Record number: 36, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 36, English, - GST%2FHST%20New%20Housing%20Rebate

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Document RC4028(F) de l'Agence du revenu du Canada.  2, record 36, French, - Remboursement%20de%20la%20TPS%2FTVH%20pour%20habitations%20neuves

Record number: 36, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  2, record 36, French, - Remboursement%20de%20la%20TPS%2FTVH%20pour%20habitations%20neuves

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

The cost of an asset with a life of more than one year.  2, record 37, English, - capital%20cost

Record number: 37, Textual support number: 1 OBS

Capital costs usually relate to capital assets that are purchased for future use over several accounting periods.  2, record 37, English, - capital%20cost

Record number: 37, Textual support number: 2 OBS

Capital cost is the amount on which [taxpayers] first claim CCA [capital cost allowance]. Generally, the capital cost of the property is what [is paid] for it. Capital cost also includes items such as delivery charges, the GST [goods and service tax] and provincial sales tax, or HST [harmonized sales tax].  3, record 37, English, - capital%20cost

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Coût d'un que le contribuable peut déduire par voie d'amortissement fiscal.  2, record 37, French, - co%C3%BBt%20en%20capital

Record number: 37, Textual support number: 1 OBS

Les coûts en capital se rapportent habituellement aux immobilisations qui sont acquises aux fins d'utilisation ultérieure pendant plusieurs périodes comptables.  3, record 37, French, - co%C3%BBt%20en%20capital

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

Canada Revenue Agency’s pamphlet RC4210(E) (including related provincial credits and benefits) for the period from July 2007 to June 2008.  1, record 38, English, - GST%2FHST%20Credit

Record number: 38, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 38, English, - GST%2FHST%20Credit

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Brochure RC4210(F) de l'Agence du revenu du Canada (y compris les prestations et les crédits provinciaux semblables) pour la période de juillet 2007 à juin 2008.  1, record 38, French, - Cr%C3%A9dit%20pour%20la%20TPS%2FTVH

Record number: 38, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 38, French, - Cr%C3%A9dit%20pour%20la%20TPS%2FTVH

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

For each reporting period, you have to prepare and send us a GST/HST [goods and services tax/harmonized sales tax] return showing the amount of GST/HST you charged or collected from your customers and the amount of GST/HST you paid or owe to your suppliers.  2, record 39, English, - GST%2FHST%20return

Record number: 39, Textual support number: 1 OBS

GST/HST [goods and services/harmonized sales tax].  3, record 39, English, - GST%2FHST%20return

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Formulaire utilisé par les inscrits pour déclarer la taxe perçue et versée ou pour demander des crédits de taxe sur les intrants.  2, record 39, French, - d%C3%A9claration%20de%20TPS%2FTVH

Record number: 39, Textual support number: 1 CONT

Pour chaque période [de déclaration], vous devez préparer et nous envoyer une déclaration de TPS/TVH [taxe sur les produits et services / taxe de vente harmonisée] indiquant le montant de TPS/TVH perçu de vos clients ou facturé à ceux-ci et le montant de TPS/TVH payé ou dû à vos fournisseurs.  3, record 39, French, - d%C3%A9claration%20de%20TPS%2FTVH

Record number: 39, Textual support number: 1 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 39, French, - d%C3%A9claration%20de%20TPS%2FTVH

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 OBS

Canada Revenue Agency’s form GST515.  2, record 40, English, - Direct%20Deposit%20Request%20for%20the%20GST%2FHST%20New%20Housing%20Rebate

Record number: 40, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 40, English, - Direct%20Deposit%20Request%20for%20the%20GST%2FHST%20New%20Housing%20Rebate

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Formulaire GST515 de l'Agence du revenu du Canada.  2, record 40, French, - Demande%20de%20d%C3%A9p%C3%B4t%20direct%20du%20remboursement%20de%20la%20TPS%2FTVH%20pour%20habitations%20neuves

Record number: 40, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 40, French, - Demande%20de%20d%C3%A9p%C3%B4t%20direct%20du%20remboursement%20de%20la%20TPS%2FTVH%20pour%20habitations%20neuves

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

Canada Revenue Agency’s form GST20 E.  2, record 41, English, - Election%20for%20GST%2FHST%20Reporting%20Period

Record number: 41, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 41, English, - Election%20for%20GST%2FHST%20Reporting%20Period

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

Formulaire GST20 F de l'Agence du revenu du Canada.  2, record 41, French, - Choix%20visant%20la%20p%C3%A9riode%20de%20d%C3%A9claration%20de%20TPS%2FTVH

Record number: 41, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 41, French, - Choix%20visant%20la%20p%C3%A9riode%20de%20d%C3%A9claration%20de%20TPS%2FTVH

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

Published by Canada Revenue Agency.  1, record 42, English, - GST%2FHST%20Memorandum%20Series

Record number: 42, Textual support number: 2 OBS

GST/HST [goods and services tax/harmonized sales tax] Memoranda give more in-depth technical information on administrative and policy aspects of the GST/HST, and are aimed at tax professionals.  1, record 42, English, - GST%2FHST%20Memorandum%20Series

Record number: 42, Textual support number: 3 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 42, English, - GST%2FHST%20Memorandum%20Series

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

Publiée par l'Agence du revenu du Canada.  1, record 42, French, - S%C3%A9rie%20des%20m%C3%A9morandums%20sur%20la%20TPS%2FTVH

Record number: 42, Textual support number: 2 OBS

Les mémorandums sur la TPS/TVH [taxe sur les produits et services / taxe de vente harmonisée] renferment des renseignements plus techniques et plus approfondis sur l'administration de la TPS/TVH et les politiques qui s'y rattachent. Ils s'adressent plutôt aux fiscalistes.  2, record 42, French, - S%C3%A9rie%20des%20m%C3%A9morandums%20sur%20la%20TPS%2FTVH

Record number: 42, Textual support number: 3 OBS

TPS/TVH: taxe sur les produits et services / taxe de vente harmonisée.  2, record 42, French, - S%C3%A9rie%20des%20m%C3%A9morandums%20sur%20la%20TPS%2FTVH

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

Canada Revenue Agency’s form GST498.  1, record 43, English, - GST%2FHST%20Rebate%20Application%20For%20Foreign%20Representatives%20Diplomatic%20Missions%20Consular%20Posts%2C%20International%20Organizations%2C%20Or%20Visiting%20Forces%20Units

Record number: 43, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 43, English, - GST%2FHST%20Rebate%20Application%20For%20Foreign%20Representatives%20Diplomatic%20Missions%20Consular%20Posts%2C%20International%20Organizations%2C%20Or%20Visiting%20Forces%20Units

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 OBS

Formulaire GST498 de l'Agence du revenu du Canada.  1, record 43, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20les%20repr%C3%A9sentants%20%C3%A9trangers%20et%20les%20membres%20des%20missions%20diplomatiques%2C%20des%20postes%20consulaires%2C%20des%20organisations%20internationales%20et%20des%20unit%C3%A9s%20de%20forces%20%C3%A9trang%C3%A8res%20pr%C3%A9sentes%20au%20Canada

Record number: 43, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 43, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20les%20repr%C3%A9sentants%20%C3%A9trangers%20et%20les%20membres%20des%20missions%20diplomatiques%2C%20des%20postes%20consulaires%2C%20des%20organisations%20internationales%20et%20des%20unit%C3%A9s%20de%20forces%20%C3%A9trang%C3%A8res%20pr%C3%A9sentes%20au%20Canada

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 OBS

Canada Revenue Agency’s Guide RC4082.  1, record 44, English, - GST%2FHST%20Information%20for%20Charities

Record number: 44, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 44, English, - GST%2FHST%20Information%20for%20Charities

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 OBS

Guide RC4082 de l'Agence du revenu du Canada.  1, record 44, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20les%20organismes%20%C3%A0%20but%20non%20lucratif

Record number: 44, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 44, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20les%20organismes%20%C3%A0%20but%20non%20lucratif

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

Canada Revenue Agency’s form GST59.  1, record 45, English, - GST%2FHST%20Return%20for%20Imported%20Taxable%20Supplies

Record number: 45, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 45, English, - GST%2FHST%20Return%20for%20Imported%20Taxable%20Supplies

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

Formulaire GST59 de l'Agence du revenu du Canada.  1, record 45, French, - D%C3%A9claration%20de%20TPS%2FTVH%20visant%20les%20fournitures%20taxables%20import%C3%A9es

Record number: 45, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 45, French, - D%C3%A9claration%20de%20TPS%2FTVH%20visant%20les%20fournitures%20taxables%20import%C3%A9es

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

Canada Revenue Agency’s guide RC4050.  1, record 46, English, - GST%2FHST%20Information%20for%20Selected%20Listed%20Financial%20Institutions

Record number: 46, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 46, English, - GST%2FHST%20Information%20for%20Selected%20Listed%20Financial%20Institutions

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Guide RC4050 de l'Agence du revenu du Canada.  1, record 46, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20les%20organismes%20de%20bienfaisance

Record number: 46, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 46, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20les%20organismes%20de%20bienfaisance

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

GST/HST [goods and services tax/harmonized sales tax] Delinquent Filer Program-By profiling risk and identifying returns, remittances, and other information from high-risk non-compliant registrants, the GST/HST Delinquent Filer Program identified pockets of non-compliance and collected over $900 million, compared to $686 million last year.  2, record 47, English, - GST%2FHST%20Delinquent%20Filer%20Program

Record number: 47, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  3, record 47, English, - GST%2FHST%20Delinquent%20Filer%20Program

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Programme des déclarants contrevenants de la TPS/TVH [taxe sur les produits et services/taxe sur la vente harmonisée] - Le travail d'évaluation des risques et de recensement des déclarations, des versements et des autres renseignements provenant d'inscrits à risque élevé qui a été effectué dans le cadre de ce programme a permis de repérer des cas d'inobservation et de recouvrer plus de 900 millions de dollars, ce qui dépasse les 686 millions recouvrés l'année dernière.  2, record 47, French, - Programme%20des%20d%C3%A9clarants%20contrevenants%20de%20la%20TPS%2FTVH

Record number: 47, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  3, record 47, French, - Programme%20des%20d%C3%A9clarants%20contrevenants%20de%20la%20TPS%2FTVH

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

Canada Revenue Agency’s form RC4036.  1, record 48, English, - GST%2FHST%20Information%20for%20the%20Travel%20and%20Convention%20Industry

Record number: 48, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 48, English, - GST%2FHST%20Information%20for%20the%20Travel%20and%20Convention%20Industry

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

Formulaire RC4036 de l'Agence du revenu du Canada.  1, record 48, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20l%27industrie%20du%20tourisme%20et%20des%20congr%C3%A8s

Record number: 48, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  1, record 48, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20l%27industrie%20du%20tourisme%20et%20des%20congr%C3%A8s

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

Canada Revenue Agency’s form GST62.  1, record 49, English, - Goods%20and%20Services%20Tax%2FHarmonized%20Sales%20Tax%20%28GST%2FHST%29%20Return%20%28Non%2Dpersonalized%29

Record number: 49, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax. GST/HST : goods and services tax/harmonized sales tax.  1, record 49, English, - Goods%20and%20Services%20Tax%2FHarmonized%20Sales%20Tax%20%28GST%2FHST%29%20Return%20%28Non%2Dpersonalized%29

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

Formulaire GST62 de l'Agence du revenu du Canada.  1, record 49, French, - D%C3%A9claration%20de%20la%20taxe%20sur%20les%20produits%20et%20services%2Ftaxe%20de%20vente%20harmonis%C3%A9e%20%28TPS%2FTVH%29%20%28non%20personnalis%C3%A9e%29

Record number: 49, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  1, record 49, French, - D%C3%A9claration%20de%20la%20taxe%20sur%20les%20produits%20et%20services%2Ftaxe%20de%20vente%20harmonis%C3%A9e%20%28TPS%2FTVH%29%20%28non%20personnalis%C3%A9e%29

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

Canada Revenue Agency’s publication RC4231.  1, record 50, English, - GST%2FHST%20New%20Residential%20Rental%20Property%20Rebate

Record number: 50, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 50, English, - GST%2FHST%20New%20Residential%20Rental%20Property%20Rebate

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Publication RC4231 de l'Agence du revenu du Canada.  1, record 50, French, - Remboursement%20de%20la%20TPS%2FTVH%20pour%20immeubles%20d%27habitation%20locatifs%20neufs

Record number: 50, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 50, French, - Remboursement%20de%20la%20TPS%2FTVH%20pour%20immeubles%20d%27habitation%20locatifs%20neufs

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 OBS

Canada Revenue Agency’s form GST518.  1, record 51, English, - GST%2FHST%20Specially%20Equipped%20Motor%20Vehicle%20Rebate%20Application

Record number: 51, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 51, English, - GST%2FHST%20Specially%20Equipped%20Motor%20Vehicle%20Rebate%20Application

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 OBS

Formulaire GST518 de l'Agence du revenu du Canada.  1, record 51, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20v%C3%A9hicules%20sp%C3%A9cialement%20%C3%A9quip%C3%A9s

Record number: 51, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 51, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20v%C3%A9hicules%20sp%C3%A9cialement%20%C3%A9quip%C3%A9s

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 OBS

Canada Revenue Agency’s form GST521.  1, record 52, English, - GST%2FHST%20Multi%2DEmployer%20Pension%20Plan%20Trust%20Rebate%20Application

Record number: 52, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 52, English, - GST%2FHST%20Multi%2DEmployer%20Pension%20Plan%20Trust%20Rebate%20Application

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 OBS

Formulaire GST521 de l'Agence du revenu du Canada.  1, record 52, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20fiducie%20de%20r%C3%A9gime%20interentreprises

Record number: 52, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 52, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20fiducie%20de%20r%C3%A9gime%20interentreprises

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 OBS

Canada Revenue Agency’s form GST524.  1, record 53, English, - GST%2FHST%20New%20Residential%20Rental%20Property%20Rebate%20Application

Record number: 53, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 53, English, - GST%2FHST%20New%20Residential%20Rental%20Property%20Rebate%20Application

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 OBS

Formulaire GST524 de l'Agence du revenu du Canada.  1, record 53, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20immeubles%20d%27habitation%20locatifs%20neufs

Record number: 53, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 53, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20immeubles%20d%27habitation%20locatifs%20neufs

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 OBS

Canada Revenue Agency’s form GST60.  1, record 54, English, - GST%2FHST%20Return%20for%20Acquisition%20of%20Real%20Property

Record number: 54, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 54, English, - GST%2FHST%20Return%20for%20Acquisition%20of%20Real%20Property