An apartment is grandparent when a written agreement to buy and sell is entered into before the date of announcement of the harmonization of the PST with the GST and ownership of the dwelling is transferred to the buyer under the agreement after the date of harmonization of the PST with the GST. If the declaration is not made, the carrier`s services are taxable at 5%, 12%, 13%, 14% or 15% and the carrier must collect the GST/HST for freight transportation services provided in Canada, except in the case of interlining (see if the freight transportation service has a line spacing agreement). Authorization printing means an index whose use as proof of postage payment is authorized exclusively by a person under an agreement between Canada Post Corporation and the person, but which does not contain a footprint of port counters, “commercial response” clues or items containing these signs. The participating provinces have a federal-provincial agreement called the Comprehensive Integrated Tax Coordination Agreement (CITCA). A Joint Undertaking Agreement is not a permanent relationship between the participants. For example, the company may be for a particular business project. Once the project is completed, the joint venture ceases to exist. Typically, participants in a joint venture refer to a participant as a “joint venture operator”. That person shall take into account the day-to-day activities of the Joint Undertaking. The operator`s operating number (BN) is used. The operator may add pay and GST/HST slips to its BN if it wishes to recognise the activities of the joint venture separately from other activities. The Goods and Services Tax (GST) is a 5% tax levied on most taxable goods and services in all provinces and territories of Canada, unless there is an agreement for GST to be collected in conjunction with provincial turnover taxes (TSPs).
In this case, the GST and PST are replaced by a harmonised turnover tax (HST). These will be provinces and territories classified as “participants”. Supplies of personal goods or services supplied in the course of a fund-raising activity shall be exempt if the supplies are not made on a regular or continuous basis throughout the year or for a substantial part of the year and if the agreement on the supplies does not entitle the recipients to receive immovable property or services throughout the year or a significant part of the year. . . .