Section 5: GST and Provincial Taxes

General Rules

• Most of the sales are exonerated (non-taxable),

• You can demand a partial refund (50%) of the GST that you have paid for purchases and admissible expenses

• For Provinces with HST, you may be able to claim back part of the provincial tax portion of the HST (RC7066-SCH)

Admissible Expenses:

General fees of exploitation (rent, public services, administration fees)

Certain allocations and refunds paid to employees or voluntaries

Goods or services bought that are used, consummated or furnished for your exonerated activities

Non- Admissible Expenses:

Alcoholic beverages and tobacco products

Refund demands

Requests for GST rebates can go back up to 4 years.

Claims for tax refunds are normally done annually

Forms (click to open):

GST Rebate: GST-66 (first time), GST-284 sent by CRA after that.

Provincial Rebate: RC7066-SCH form

Amounts for these rebates are calculated by the ACC-9