| Chart 2 – Capital Cost Allowance (CCA) on which you paid GST/HST | ||||||||||||
| (1) Total expenses | (2) Non-eligible portion of expenses | (3) Eligible expenses (col. 1 minus col. 2) | ||||||||||
| 5% GST | 13% HST | 14% HST | 15% HST | 5% GST | 13% HST | 14% HST | 15% HST | 5% GST | 13% HST | 14% HST | 15% HST | |
| A | B | C | D | A | B | C | D | A | B | C | D | |
| Capital cost allowance (CCA) on motor vehicles, musical instruments, and aircraft |
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| Chart 3 – Rebate for property and services brought into a participating province | ||||||||||||
| Rebate for property and services brought into a participating province.Do not include any expenses for which you paid the HST (federal and provincial component) as it should be included in Chart 1. |
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| For more information, go to Situation 5 on our webpage "GST/HST rebate for employees and partners". | ||||||||||||
| A – 1% HST | B – 2% HST | C – 8% HST | D – 9% HST | E – 10% HST | ||||||||
| Eligible expenses, other than CCA, on which you paid the provincial part of the HST |
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| separately | 1 | |||||||||||
| Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid |
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| the provincial part of HST separately | + | 2 | ||||||||||
| Total (add lines 1 and 2 in each of | ||||||||||||
| columns A, B, C, D, and E) | = | 3 | ||||||||||
| Total expenses eligible for the HST rebate (add the totals of columns A, B, C, D and E together from line 3). Enter the result on line 13 of Area B on page 1. |
64860 | 4 | ||||||||||
| Multiply Column A line 3 by 1/101 | 5 | |||||||||||
| Multiply Column B line 3 by 2/102 | 6 | |||||||||||
| Multiply Column C line 3 by 8/108 | 7 | |||||||||||
| Multiply Column D line 3 by 9/109 | 8 | |||||||||||
| Multiply Column E line 3 by 10/110 | 9 | |||||||||||
| Total Total (add lines 5, 6, 7, 8 and 9). | ||||||||||||
| Enter the result on line 14 of Area B. For more information to complete this section, see Guide RC4091. | 10 | |||||||||||
| Personal information (including the SIN) is collected for purposes of the administration or enforcement of the Excise Tax Act, Part IX, and related programs and activities including administering tax, rebates, elections, audit, compliance, and collection. The information collected may be used or disclosed for the purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act, individuals have the right to: access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the handling of the individual's personal information. Refer to Personal Information Bank CRA PPU 241 on Info Source at canada.ca/cra-info-source. |
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