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BANK OF CANADA CURRENCY CONVERTER 10 YEAR HOW TO

For additional information about when the GST/HST becomes due, refer to GST Memorandum 300-6, Time of Liability.

the day the recipient is required to pay that consideration or part pursuant to an agreement in writing.Ĥ.

the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part and.

the earlier of the day the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice.

Under subsection 152(1), the consideration, or a part thereof, for a taxable supply is deemed to become due on the earliest of: Generally, under subsection168(1), the GST/HST is payable by the recipient of a taxable supply on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due.ģ.

such other day as is acceptable to the Minister.Ģ.

Under section 159, where the consideration for a supply is expressed in a foreign currency, the value of the consideration shall, for GST/HST purposes, be calculated based on the value of that foreign currency in Canadian currency on: If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.ġ. The GST applies in the rest of Canada at the rate of 5%.

The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island.

Reference in this publication is made to supplies that are subject to the GST or the HST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1-85. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.įor listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1-80.

BANK OF CANADA CURRENCY CONVERTER 10 YEAR HOW TO

GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. If this information does not completely address your particular situation, you may wish to refer to the Act or relevant regulation, or call GST/HST Rulings at 1-80 for additional information. The information in this publication does not replace the law found in the Act and its regulations. All legislative references in this publication are to the Excise Tax Act unless otherwise specified.