canada revenue agency duty free allowance

Detailed information on reimbursements is available in Memorandum 9.4, Reimbursements.Ĥ. Consequently, an allowance is not a reimbursement. An amount constitutes a reimbursement where the amount is fully accounted for by the person receiving the payment (i.e., evidenced by supporting vouchers or records). A reimbursement is a payment made by one person to repay another person for amounts spent. The GST applies in the rest of Canada at the rate of 5%. If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.Īll legislative references in this memorandum refer to the Excise Tax Act unless otherwise indicated.ģ. The HST applies in the participating provinces at the following rates: 13% in Ontario, New Brunswick and Newfoundland and Labrador, 15% in Nova Scotia, and 12% in British Columbia.

Note: Reference in this publication is made to supplies that are subject to the GST or the HST. You may also visit the Revenu Québec Web site to obtain general information. If you are located in Quebec and wish to make a technical enquiry or request a ruling related to the GST/HST, please contact Revenu Québec at 1-80. If you wish to make a technical enquiry on the GST/HST by telephone, please call 1-80. Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. A ruling should be requested for certainty in respect of any particular GST/HST matter. As it may not completely address your particular operation, you may wish to refer to the Act or appropriate regulation, or contact any Canada Revenue Agency GST/HST rulings office for additional information. Disclaimer: The information in this memorandum does not replace the law found in the Excise Tax Act (the Act) and its regulations.

Canada revenue agency duty free allowance