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Remittance of tax collected by a person other than the . . . - Canada The dealer, as the supplier of the leased automobile, is required pursuant to subsection 221 (1) of the ETA to include in its net tax calculation the GST HST collectible in respect of the automobile lease even though the financial institution has actually collected the tax
Excise Tax Act - Site Web de la législation (Justice) 221 (1) Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply (c) the recipient is a prescribed recipient
Excise Tax Act, s. 221 :: Statutes. ca Exception (2) A supplier (other than a prescribed supplier) who makes a taxable supply of real property by way of sale is not required to collect tax under Division II payable by the recipient in respect of the supply where (a) the supplier is a non-resident person or is resident in Canada by reason only of subsection 132 (2);
GST HST and Real Property Transactions GST HST will apply to every ―supply‖ of real property in Canada unless there is an exemption provided for in the Excise Tax Act (the ―Act‖) A supply of real property includes: a sale of real property where ownership and possession is transferred under an agreement, lease of real property, an option to purchase real property,
19 May 2022 GST HST Ruling 223571 - Supply of a temporary easement . . . The effect of section 166 is to relieve small suppliers who are not registrants from the requirement under subsection 221 (1) to collect GST HST in respect of their taxable supplies, with the exception of sales of real property and certain sales of capital property
Explanatory Notes Relating to the Excise Tax Act New subsection 221 (2 1) provides that a supplier (other than a prescribed supplier) is not responsible for collecting tax in respect of a supply of an emission allowance (as newly defined in subsection 123 (1) of the Act) Currently, no supplier is proposed to be prescribed
Real Property and the GST HST - Canada. ca In the case of a taxable sale of real property, the purchaser, if a GST HST registrant, must self-assess tax during or after completion of construction, i e , under subsection 228 (4) as a result of subsection 221 (2), when ownership or possession under the sale agreement is transferred
Get tax advice on real estate purchases - CBA Unlike most other supplies covered by the ETA, there is no small-supplier exception for the collection of GST HST on taxable real estate transactions – even those not otherwise required to be registered for GST HST must still collect and remit the tax on any taxable real estate transactions in which they are involved, barring certain special
HST AND REAL PROPERTY ISSUES ETA 221(2) Exception A supplier who makes a taxable supply of real property by way of sale is “not required” to collect tax where on of the following situations occur: (a) Supplier is a non-resident, (b) The recipient is registered under Subdivision d (excluding recipient individual where the property is a residential complex nor cemetery
When to Charge GST HST on Real Property Sales? - Thang Tax Law Unlike most other sales where vendors charge GST HST, a special “self-assessment” rule in subsection 221 (2) of the Excise Tax Act requires a GST-registered purchaser (the “recipient,” as defined) to self-assess applicable GST HST on purchases of real property (except where an individual purchases residential real property)