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POINT-OF-SALE REBATE [1 record]

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Record 1 1997-08-22

English

Subject field(s)
  • Taxation
CONT

Supplies of printed books, audio recordings of printed books, and printed versions of religious scriptures in the participating provinces are eligible for a provincial point-of-sale rebate of 8% of the HST [harmonized sales tax]. Registrants who give a point-of-sale rebate for these supplies will remit net tax using a rate of 2. 5% in respect of these supplies.

Key term(s)
  • point-of-sale tax rebate

French

Domaine(s)
  • Fiscalité
CONT

Les fournitures, dans les provinces participantes, de livres imprimés, d'enregistrements sonores de livres imprimés et de versions imprimées des Écritures d'une religion donnent droit à un remboursement au point de vente de la composante provinciale de la TVH [taxe de vente harmonisée] de 8 %. Les inscrits qui accordent un remboursement au point de vente pour de telles fournitures verseront la taxe nette selon le taux de 2,5 % à l'égard de ces fournitures.

Key term(s)
  • remboursement de taxe au point de vente

Spanish

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