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              <p class="text-align-justify" data-doc-id="4504799000078376768" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;-0.22pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;-0.22pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">Every business in Canada has to deal with taxes at some point or another, but they don't always have to be difficult to manage! Amongst the essential taxes in Canada is the Goods and Services Tax, which is a federal tax with several rules and regulations surrounding it. Worry not, for we've broken it down to the basics to simplify everything related to the GST for you -- right from the definition to the due dates and penalties. Dive into this guide to know more!&nbsp;&nbsp;</p>\r\n\r\n<h2 class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;underline&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;underline&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">What is GST?</h2>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;-0.22pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;-0.22pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">The GST is a 5% value-added tax that is applied to the sale of goods and services in Canada. This tax is also applicable to real property (such as land and buildings), digital products (including e-books, images, and more), and intangible personal property (such as software and trademarks).</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">This tax is administered by the Canadian Revenue Agency (CRA) applies across Canada, and is often combined with other taxes. When the GST is combined with the Provincial Sales Tax (PST), a tax called Harmonized Sales Tax (HST) is levied. The HST is also applicable to similar goods and services as GST, and follows similar rules. However, some provinces (Alberta, Northwest Territories, Nunavut, and Yukon) use only 5% GST as their tax.</p>\r\n\r\n<h3 class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Kinds of supplies in Canada</h3>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>Taxable supplies</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Taxable supplies are those that are sold at the GST rate of 5%. Such supplies include the sale of housing and commercial property, soft drinks and snacks, clothes, advertising services, and more.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">Note: If you sell real property (such as land or buildings), you have to charge and collect GST, even if you haven't registered for GST. However, the buyer may have to pay taxes directly to the CRA if:</p>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="99486410" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="99486410" data-list-info="{&quot;id&quot;:&quot;99486410&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">They have registered for GST or</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="99486410" data-spl-bullet-format="{}" start="2">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="99486410" data-list-info="{&quot;id&quot;:&quot;99486410&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">You're a non-resident or</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="99486410" data-spl-bullet-format="{}" start="3">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="99486410" data-list-info="{&quot;id&quot;:&quot;99486410&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">Both of you have made a type 2 election on Form GST22.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">&nbsp;</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>Zero-rated supplies</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">These are supplies that are sold at the rate of 0% GST. They include groceries, livestock, agricultural products, prescription drugs, exports, and freight transport such as:</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">■ transporting goods from a place outside Canada to within Canada (inbound freight movement)</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">■ transporting goods from Canada to a place outside the country (outbound international freight movement) when the service charge is $5 or more.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">GST/HST will not be charged on zero-rated supplies, but you can claim ITCs for the GST/HST paid or payable on property and services acquired to provide these supplies.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;underline&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;underline&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>Exempt supplies</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Exempt supplies refer to those that are exempt from GST altogether, which means that you cannot claim ITCs on purchases made or expenses incurred to provide these supplies. If you provide only exempt supplies, you cannot register for GST.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Exempt supplies include medical services, educational services (such as vocational school courses and tutoring services), rentals for residential accommodation, services by financial institutions, tolls for bridges, roads, and ferries.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(51, 51, 51)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(51, 51, 51)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">Note: While the sale of real property is generally taxable, there are<a href="https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html#H2_276"> some sales of real property that are GST exempt.</a></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>Who collects and pays Canada GST?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">GST in Canada works through a reverse charge mechanism, where the buyer has the responsibility of paying GST. All buyers have to pay GST, unless they're Indians or belong to <a href="https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html#H2_279">some provincial or territorial governments.</a> Indians must present you with proof of registration under the <a href="http://laws-lois.justice.gc.ca/eng/acts/i-5/">Indian Act</a> to purchase goods or services without paying the GST/HST.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">As the GST-registered business owner or seller, you have to charge and collect GST at the time of sale and remit it with the CRA. So, for instance, when you buy raw materials from your wholeseller, you will pay GST to the wholeseller, and charge the same GST while making the sale to your customer.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">In case you don't collect tax from someone who actually owes you GST but doesn't pay (for instance, by providing false claims of exemption certificates), you will still have to account for the tax that you should've collected.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11.00&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;fw_i&quot;:400,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11.00&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;fw_i&quot;:400,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Thus, the buyer is responsible for paying tax, while the seller is responsible for collecting and remitting the tax.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="3" data-header="3" data-line-height="1.1" data-margin-bottom="8.63pt" data-margin-top="24pt"><strong>Eligibility to register for GST&nbsp;&nbsp;&nbsp;</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">If you fall under the following criteria, you will have to register for GST:</p>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="17484778" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="17484778" data-list-info="{&quot;id&quot;:&quot;17484778&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">You provide taxable (including zero-rated) supplies in Canada, including digital products and sales made by digital platform operators.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="43670018" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="43670018" data-list-info="{&quot;id&quot;:&quot;43670018&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">You are a small supplier carrying on a taxi or ride-sharing businesses. All other small suppliers don't have to register.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">You don't have to register if you are:</p>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="46727461" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="46727461" data-list-info="{&quot;id&quot;:&quot;46727461&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">A non-resident uninvolved in business in Canada</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="46727461" data-spl-bullet-format="{}" start="2">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="46727461" data-list-info="{&quot;id&quot;:&quot;46727461&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">A non-resident selling real property in Canada other than in the usual course of a business</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="46727461" data-spl-bullet-format="{}" start="3">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="46727461" data-list-info="{&quot;id&quot;:&quot;46727461&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">A small supplier</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="46727461" data-spl-bullet-format="{}" start="4">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="46727461" data-list-info="{&quot;id&quot;:&quot;46727461&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">If you've registered for GST, you will be considered to be a HST registrant as well.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>A small supplier is:</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">a) a sole proprietor / an individual in a partnership or a corporation with a total revenue of $30,000 or lesser in a calendar quarter and in the previous four consecutive calendar quarters.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">b) a public service body with a total revenue of up to $50,000 in a calendar quarter and in the previous four consecutive calendar quarters.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">However, if you're a small supplier selling admission tickets (for a place of amusement or an event) or sponsoring a convention in Canada with more than 25% of the delegates being residents of Canada, you will have to register for GST.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">Whenever your business crosses the small supplier threshold amounts mentioned above, you will be liable to register for GST. If your revenue crosses the threshold amount in one calendar quarter, you will be considered a registrant from the very day that you crossed it and should collect the GST on the sales that made you cross the threshold amount. From then, you have to collect GST and should ensure that you're registered within 29 days from that day.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">Note: Digital economy businesses, including digital platform operators, also have to register, charge, and collect GST. GST registration is not allowed for sponsors of foreign conventions in Canada, unless sales of books, posters, or other items are made.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>Voluntary registration</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">You can voluntarily register for GST if:</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ You're engaged in business in Canada;</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ You're a non-resident who regularly places orders for goods (except prescribed goods such as precious metals) to be exported or delivered to Canada;</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ you're a non-resident who supplies services to be performed in Canada; or</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ you're a non-resident who supplies intangible personal property such as intellectual property in Canada.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">If you're registering voluntarily, you have to stay registered for at least one year, and must charge, collect, and remit the GST on your sales. By doing so, you can claim input tax credits for the GST paid on your business purchases.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>How to register:</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">First, ensure that you have a Business Number (BN), which acts as an identity proof for your future transactions. If you're incorporated, you may already have a BN and a corporate income tax account. If otherwise, log into CRA's website and <a href="https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/registering-your-business/business-registration-online-overview.html?utm_campaign=not-applicable&amp;utm_medium=vanity-url&amp;utm_source=canada-ca_business-registration-online">follow these steps</a> to get a BN.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">To register for GST, you'll first need to <a href="https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/registering-your-business/bro-register.html">apply to the CRA</a>. Upon approval, the CRA will issue a Business Number (BN) to you. It's worth noting that while incorporation is a common step in the process, it is not mandatory. In some cases, businesses may have already obtained a BN without formal incorporation. Additionally, the CRA may require a <a href="https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4027/doing-business-canada-gst-hst-information-non-residents.html#P335_26554">security deposit</a> if your business doesn't have a permanent establishment in Canada and makes sales in the country solely through another person's permanent establishment. Alternatively, they may request an insurance policy valued at 50% of your anticipated annual sales. However, this requirement can be waived for companies whose annual sales are less than $100,000</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>Collecting GST</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">Once you've registered, you need to collect GST at the rate of 5% whenever you make taxable sales. You have to let your customers know whether GST will be applied to their purchases, through cash receipts, invoices, or any sign at your store. For taxable supplies (other than zero-rated supplies), you have to state one of the following:</p>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="61395748" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="61395748" data-list-info="{&quot;id&quot;:&quot;61395748&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">If only the price is mentioned, you have to state that the GST amount is included in the total price</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="61395748" data-spl-bullet-format="{}" start="2">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="61395748" data-list-info="{&quot;id&quot;:&quot;61395748&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">If otherwise, you have to mention the price and the GST amount separately</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">Once you've collected the tax, you'll have to remit the amount to the CRA while filing your GST returns. At this time, you can deduct your Input Tax Credits (ITCs) from the GST you charged your customers. The final amount would be your net tax.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">If your customers have also registered for GST, you have to mention the details accordingly on the invoices and receipts, so they can use it while submitting their claims for ITCs. The same process applies to you as you can use invoices from your business purchases to support your ITC claims.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>Input Tax Credits in Canada</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11.00&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;fw_i&quot;:400,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11.00&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;fw_i&quot;:400,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">As a registrant, you can recover the GST paid on your business purchases and expenses by claiming ITC while filing returns. In case you have ITCs that were unclaimed, you can claim those on a future GST return. However, you cannot claim ITC for supplies made before you became a registrant.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">There are some purchases and expenses for which you cannot claim an ITC, such as capital property and membership fees for clubs.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">For most registrants with an annual revenue below $6 million, the time limit is 4 years. However, the time limit is 2 years for financial institutions and businesses with an annual revenue crossing $6 million for each of the two preceding fiscal years.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>GST for drop shipping</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">If you're an unregistered non-resident supplying goods to customers in Canada, you may first have to buy those goods from a GST registered Canadian supplier and request them to deliver the goods to your customer in Canada on your behalf. This process is called dropshipping and has its own GST rules.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">The Canadian supplier delivering to your customer may also be involved in commercial processes (manufacturing, processing, repair, or storage) on the goods before delivering them to the final customer.&nbsp;</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">When a GST registered supplier in Canada delivers your goods to a GST registered customer, the latter must issue a drop-shipment certificate to the former, so that tax won't apply to the sales.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11.00&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;fw_i&quot;:400,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11.00&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;fw_i&quot;:400,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">If a GST registered supplier in Canada delivers your goods to an unregistered customer, you will have to pay the GST when the former delivers the goods to the latter.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11.00&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;fw_i&quot;:400,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0, 0, 0)&quot;,&quot;size&quot;:&quot;11.00&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;fw_i&quot;:400,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>GST due dates and reporting periods</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">When you register for GST, the CRA will assign a reporting period to you, based on your annual revenue from taxable sales in Canada in your previous fiscal year. These sales include zero-rated supplies, and those of your associates (in case you're in a partnership).</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">When calculating this amount, do not include revenue from:</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ Exports</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ zero-rated supplies of financial services</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ taxable supplies of capital real property</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ goodwill.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">While the reporting period is generally assigned by the CRA, you can opt for a more frequent reporting period. Here's a table that displays the reporting period you can choose, instead of the assigned one.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Assigned and optional reporting periods</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">&nbsp;</p>\r\n\r\n<table data-cols="[{&quot;wt&quot;:&quot;2.167in&quot;},{&quot;wt&quot;:&quot;2.167in&quot;},{&quot;wt&quot;:&quot;2.167in&quot;}]" data-table-name="Table_1" data-theme="{&quot;themeName&quot;:&quot;theme1&quot;,&quot;themeObj&quot;:{&quot;tblPr&quot;:{&quot;cell&quot;:{&quot;borders&quot;:{&quot;border-top&quot;:{&quot;color&quot;:&quot;rgb(0,0,0)&quot;,&quot;width&quot;:&quot;1px&quot;,&quot;type&quot;:&quot;solid&quot;},&quot;border-right&quot;:{&quot;color&quot;:&quot;rgb(0,0,0)&quot;,&quot;width&quot;:&quot;1px&quot;,&quot;type&quot;:&quot;solid&quot;},&quot;border-left&quot;:{&quot;color&quot;:&quot;rgb(0,0,0)&quot;,&quot;width&quot;:&quot;1px&quot;,&quot;type&quot;:&quot;solid&quot;},&quot;border-bottom&quot;:{&quot;color&quot;:&quot;rgb(0,0,0)&quot;,&quot;width&quot;:&quot;1px&quot;,&quot;type&quot;:&quot;solid&quot;}}}}}}" data-width="6.50in">\r\n\t<tbody>\r\n\t\t<tr data-row-info="{&quot;id&quot;:&quot;rw-83mnhmvat0nc&quot;,&quot;type&quot;:&quot;row&quot;}">\r\n\t\t\t<td col-index="0" data-cell-height="auto">\r\n\t\t\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>Annual revenue from taxable sales</strong></p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="auto">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>Assigned reporting period</strong></p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="auto">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;bold&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>Optional reporting periods</strong></p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{&quot;id&quot;:&quot;rw-d3hd8mlcztu8&quot;,&quot;type&quot;:&quot;row&quot;}">\r\n\t\t\t<td col-index="0" data-cell-height="auto">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">$1,50,000 or less (in the previous fiscal year)</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="auto">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Annual (during the current fiscal year)</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="auto">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Monthly, quarterly</p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{&quot;id&quot;:&quot;rw-6hvfddj5lm37&quot;,&quot;type&quot;:&quot;row&quot;}">\r\n\t\t\t<td col-index="0" data-cell-height="auto">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Between $1,50,001 and $6,00,000<br />\r\n\t\t\ta) in the first quarter of a fiscal year</p>\r\n\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">b)in your first two fiscal quarters of a fiscal year</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="auto">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Quarterly</p>\r\n\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">a)from the first day of the second fiscal quarter of that fiscal year</p>\r\n\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">b)from the first day of your third fiscal quarter of that year</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="auto">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Monthly</p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{&quot;id&quot;:&quot;rw-w1yt6q75voyu&quot;,&quot;type&quot;:&quot;row&quot;}">\r\n\t\t\t<td col-index="0" data-cell-height="auto">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">More than $6,00,000</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="auto">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Monthly</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="auto">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">Nil</p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t</tbody>\r\n</table>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>Due dates</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">If your reporting period is monthly or quarterly, you have to file your GST return and remit any amount you owe by the month following your reporting period. If your reporting period is annual, you have to file your GST return and remit any amount owing by the third month following the end of your fiscal year.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>However, there are a few exceptions:</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">Your GST payment will be due by April 30 if:</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ you're an individual with business income for income tax purposes;</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ you file annual GST returns; and</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">■ your fiscal year ends on December 31.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">Your GST payment would be due by April 30, but returns can be filed by June 15.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">To change your assigned reporting period, you can login to the CRA website and make the changes directly.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>How to calculate net tax</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">For each GST reporting period, you need to calculate your net tax and report it on your GST return. To do so, calculate:</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">■ the GST collected during the reporting period</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">■ the GST paid for your business purchases and expenses for which you can claim an input tax credit.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">The net tax would be the difference between these two amounts, including adjustments. If the GST paid is more than the GST you charged or collected, you can claim a refund of the difference.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">If you're an annual filer and your net tax for a fiscal year is $3,000 or more, you have to make installment payments throughout the following fiscal year. These quarterly payments (usually amounting to one quarter of your net tax from the previous year) have to be paid one month after the end of each of your fiscal quarters.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>How to file GST returns</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">You can file returns via Netfile (online), telefile (telephone), and Electronic Data Interchange (EDI: The electronic means of filing Form GST34 return). Each fiscal year, the CRA will send across a package with the following documents to help you file your GST return:</p>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="43850654" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="43850654" data-list-info="{&quot;id&quot;:&quot;43850654&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">A sheet displaying the reporting periods and due dates for your business</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="43850654" data-spl-bullet-format="{}" start="2">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="43850654" data-list-info="{&quot;id&quot;:&quot;43850654&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">An access code for filing your returns online via GST netfile or by phone using GST telefile.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="43850654" data-spl-bullet-format="{}" start="3">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="43850654" data-list-info="{&quot;id&quot;:&quot;43850654&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">Remittance vouchers to use for making payments at your financial institution</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">To fill out your GST return, you will need information about the following:</p>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="51405198" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="51405198" data-list-info="{&quot;id&quot;:&quot;51405198&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">your sales (including exempt and zero-rated supplies) and other revenues</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="51405198" data-spl-bullet-format="{}" start="2">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="51405198" data-list-info="{&quot;id&quot;:&quot;51405198&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">the GST you charged your customers (even if it wasn't collected)</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="51405198" data-spl-bullet-format="{}" start="3">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="51405198" data-list-info="{&quot;id&quot;:&quot;51405198&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">the GST paid and payable by you</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">Some of the other information that would be asked would be details such as installments paid during the year, adjustments to your net tax (such as recovery of bad debts), and transitional information relating to new housing in Ontario, Nova Scotia, New Brunswick, or Newfoundland and Labrador.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">Ensure that any amount you may have entered in a previous return is not included in the present return.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">GST returns can be filed offline via mail, and payments can be made at a financial institution. However, it's mandatory for some registrants to file online, such as:</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">■ GST registrants (aside from charities) with an annual revenue of more than $1.5 million from taxable sales</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">■ Registrants who have to recapture ITCs for the provincial part of HST</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">■ Builders impacted by the transitional housing measures in British Columbia, Ontario, and Prince Edward Island</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">Registrants with their accounts administered by Revenu Québec don't have to file online, but most others have to file online. If you are required to file online and don't do so, penalties will apply.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}">For more information, check out <a href="https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html#H3_324">Mandatory electronic filing</a>.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>Filing returns by mail</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}">If you aren't required to file online, you can mail your return and payment to the address shown on the return. If you filed using Netfile or Telefile, you can also choose to pay by check or money order. However, you must include Form RC158 (the form used to send payments along with returns) and the netfile/telefile remittance voucher with your payment when you send it to the CRA.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgb(255, 255, 255)&quot;}"><strong>GST returns for non-residents&nbsp;&nbsp;</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">If you are a non-resident, fill out your GST return and remit your dues in Canadian dollars.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">If you want to make the payment in your currency, the exchange rate for converting the payment to Canadian dollars will be decided by the financial institution processing your payment, and may vary from the exchange rate that the CRA uses.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="4" data-header="4" data-line-height="1.1" data-margin-bottom="8.63pt" data-margin-top="19.5pt"><strong>Filing the final GST return&nbsp;</strong>&nbsp;</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">When you cancel your registration, you will have to file two returns for two separate reporting periods:</p>\r\n\r\n<ul 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data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">A return for a reporting period ending on the day before you cancel your registration</p>\r\n\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{&quot;level5&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level4&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level7&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level6&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level8&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1},&quot;level1&quot;:{&quot;type&quot;:7,&quot;startsWith&quot;:1},&quot;level0&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level3&quot;:{&quot;type&quot;:6,&quot;startsWith&quot;:1},&quot;level2&quot;:{&quot;type&quot;:8,&quot;startsWith&quot;:1}}" data-list-id="64731199" data-spl-bullet-format="{}" start="2">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="64731199" data-list-info="{&quot;id&quot;:&quot;64731199&quot;,&quot;l&quot;:0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;type&quot;:&quot;text&quot;}">A second return for a reporting period beginning on the day you cancelled your registration till the last day of that month. This return is needed only if you have tax to remit for that period.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}" data_styles="{&quot;ff&quot;:&quot;Roboto&quot;,&quot;fv&quot;:&quot;normal&quot;,&quot;td&quot;:&quot;none&quot;,&quot;cs&quot;:&quot;0pt&quot;,&quot;fw&quot;:&quot;none&quot;,&quot;fgc&quot;:&quot;rgb(0,0,0)&quot;,&quot;size&quot;:&quot;11&quot;,&quot;va&quot;:&quot;baseline&quot;,&quot;type&quot;:&quot;text&quot;,&quot;fs&quot;:&quot;normal&quot;,&quot;bgc&quot;:&quot;rgba(0, 0, 0, 0)&quot;}"><strong>Conclusion</strong></p>\r\n\r\n<p class="text-align-justify">While the rules surrounding Canada GST may seem extensive, you can ace your tax compliance by going through the main pointers mentioned above, and by using powerful software like Zoho Books that makes your business accounting and taxing processes so much more efficient and quick. With a tool equipped to simplify your tax requirements, your business can move forward and grow with ease.</p>\r\n
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        #definition: array:6 [
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        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1975
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          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1973}
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      "type" =>Drupal\Core\Field\BaseFieldDefinition {#1976
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        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1977
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                "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1026
                  #string: "All kind of entities, e.g. nodes, comments or users."
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      "revision_timestamp" =>Drupal\Core\Field\BaseFieldDefinition {#1978
        #definition: array:7 [
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          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1980
            #string: "The time that the current revision was created."
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        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1981
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          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1978}
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      }
      "revision_uid" =>Drupal\Core\Field\BaseFieldDefinition {#1982
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          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1984
            #string: "The user ID of the author of the current revision."
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            #stringTranslation: null}
          "revisionable" =>true
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        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1985
          #definition: array:2 [
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          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1982}
        }
        #type: "entity_reference"
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      }
      "revision_log" =>Drupal\Core\Field\BaseFieldDefinition {#1986
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          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1988
            #string: "Briefly describe the changes you have made."
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          "revisionable" =>true
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              "value" => ""
            ]
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          "display" =>array:1 [
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                "settings" =>array:1 [
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        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1989
          #definition: array:2 [
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          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1986}
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        #type: "string_long"
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      "status" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6773
        #entityTypeId: "base_field_override"
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        ]
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        #uuid: "12dcecd1-8be7-4d2b-92ec-94abb43446dd"
        -isUninstalling: false
        #langcode: "en"
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        #id: "node.article_content.status"
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        #settings: array:2 [
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        #default_value: array:1 [0 =>array:1 [
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        +original: ? Drupal\Core\Field\Entity\BaseFieldOverride}
      "uid" =>Drupal\Core\Field\BaseFieldDefinition {#1995
        #definition: array:10 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1996
            #string: "Authored by"
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            #string: "The username of the content author."
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        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1998
          #definition: array:2 [
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          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1995}
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                #string: "@label ID"
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                #string: "The referenced entity"
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              "computed" =>true
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            #typedDataManager: null
            #targetDefinition: Drupal\Core\Entity\TypedData\EntityDataDefinition {#3386
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                "constraints" =>array:4 [
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                  "ContentTranslationSynchronizedFields" =>null
                  "EntityType" => "user"
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                "definition_class" => "\Drupal\Core\Entity\TypedData\EntityDataDefinition"
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                "list_definition_class" => "\Drupal\Core\TypedData\ListDataDefinition"
                "unwrap_for_canonical_representation" =>true
                "id" => "entity"
                "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1026}
                "deriver" => "\Drupal\Core\Entity\Plugin\DataType\Deriver\EntityDeriver"
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              #typedDataManager: null
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      "title" =>Drupal\Core\Field\BaseFieldDefinition {#1999
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          "required" =>true
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          "provider" => "node"
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        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2001
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          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1999}
        }
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                #string: "Text value"
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              "settings" =>array:1 [
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            #typedDataManager: null}
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      "created" =>Drupal\Core\Field\BaseFieldDefinition {#2002
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            #string: "Authored on"
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          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2004
            #string: "The date and time that the content was created."
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        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2005
          #definition: array:2 [
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          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2002}
        }
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          "value" =>Drupal\Core\TypedData\DataDefinition {#3399
            #definition: array:3 [
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                #string: "Timestamp value"
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                #translatedMarkup: null
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                #stringTranslation: null}
              "required" =>true]
            #typedDataManager: null}
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      "changed" =>Drupal\Core\Field\BaseFieldDefinition {#2006
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            #string: "Changed"
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            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2008
            #string: "The time that the node was last edited."
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            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "revisionable" =>true
          "translatable" =>true
          "provider" => "node"
          "field_name" => "changed"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2009
          #definition: array:2 [
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            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2006}
        }
        #type: "changed"
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          "value" =>Drupal\Core\TypedData\DataDefinition {#3849
            #definition: array:3 [
              "type" => "timestamp"
              "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3848
                #string: "Timestamp value"
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                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
              "required" =>true]
            #typedDataManager: null}
        ]
        #schema: null
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      "promote" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6844
        #entityTypeId: "base_field_override"
        #enforceIsNew: null
        #typedData: null
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        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.promote"
        #status: true
        #uuid: "26256196-e0d8-40af-910c-77db67c1cd7a"
        -isUninstalling: false
        #langcode: "en"
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        #trustedData: false
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          ]
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        #id: "node.article_content.promote"
        #field_name: "promote"
        #field_type: "boolean"
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        #bundle: "article_content"
        #label: "Promoted to front page"
        #description: ""
        #settings: array:2 [
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        #required: false
        #translatable: true
        #default_value: array:1 [0 =>array:1 [
            "value" =>0]
        ]
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #baseFieldDefinition: null
        +original: ? Drupal\Core\Field\Entity\BaseFieldOverride}
      "sticky" =>Drupal\Core\Field\BaseFieldDefinition {#2015
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2016
            #string: "Sticky at top of lists"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "revisionable" =>true
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                "type" => "boolean_checkbox"
                "settings" =>array:1 [
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                "weight" =>16]
              "configurable" =>true]
          ]
          "provider" => "node"
          "field_name" => "sticky"
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          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2017
          #definition: array:2 [
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              "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2018
                #string: "On"
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                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
              "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2019
                #string: "Off"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
            ]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2015}
        }
        #type: "boolean"
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          "value" =>Drupal\Core\TypedData\DataDefinition {#4527
            #definition: array:3 [
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              "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4526
                #string: "Boolean value"
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                #stringTranslation: null}
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            #typedDataManager: null}
        ]
        #schema: null
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      }
      "default_langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2020
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2021
            #string: "Default translation"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2022
            #string: "A flag indicating whether this is the default translation."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "translatable" =>true
          "revisionable" =>true
          "default_value" =>array:1 [0 =>array:1 [
              "value" =>true]
          ]
          "provider" => "node"
          "field_name" => "default_langcode"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2023
          #definition: array:2 [
            "type" => "field_item:boolean"
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              "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2024
                #string: "On"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
              "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2025
                #string: "Off"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
            ]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2020}
        }
        #type: "boolean"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "revision_default" =>Drupal\Core\Field\BaseFieldDefinition {#2026
        #definition: array:10 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2027
            #string: "Default revision"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2028
            #string: "A flag indicating whether this was a default revision when it was saved."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "storage_required" =>true
          "internal" =>true
          "translatable" =>false
          "revisionable" =>true
          "provider" => "node"
          "field_name" => "revision_default"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2029
          #definition: array:2 [
            "type" => "field_item:boolean"
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              "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2030
                #string: "On"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
              "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2031
                #string: "Off"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
            ]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2026}
        }
        #type: "boolean"
        #propertyDefinitions: array:1 [
          "value" =>Drupal\Core\TypedData\DataDefinition {#15442
            #definition: array:3 [
              "type" => "boolean"
              "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#15452
                #string: "Boolean value"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
              "required" =>true]
            #typedDataManager: null}
        ]
        #schema: null
        #indexes: []
      }
      "revision_translation_affected" =>Drupal\Core\Field\BaseFieldDefinition {#2032
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2033
            #string: "Revision translation affected"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2034
            #string: "Indicates if the last edit of a translation belongs to current revision."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "read-only" =>true
          "revisionable" =>true
          "translatable" =>true
          "provider" => "node"
          "field_name" => "revision_translation_affected"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2035
          #definition: array:2 [
            "type" => "field_item:boolean"
            "settings" =>array:2 [
              "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2036
                #string: "On"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
              "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2037
                #string: "Off"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
            ]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2032}
        }
        #type: "boolean"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#6868
        #definition: array:12 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6770
            #string: "Moderation state"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6769
            #string: "The moderation state of this piece of content."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "computed" =>true
          "class" => "Drupal\content_moderation\Plugin\Field\ModerationStateFieldItemList"
          "display" =>array:2 [
            "view" =>array:2 [
              "options" =>array:3 [
                "label" => "hidden"
                "region" => "hidden"
                "weight" =>-5]
              "configurable" =>false]
            "form" =>array:2 [
              "options" =>array:3 [
                "type" => "moderation_state_default"
                "weight" =>100
                "settings" => []
              ]
              "configurable" =>true]
          ]
          "constraints" =>array:1 [
            "ModerationState" => []
          ]
          "read-only" =>false
          "translatable" =>true
          "provider" => "content_moderation"
          "field_name" => "moderation_state"
          "entity_type" => "node"
          "bundle" => "article_content"
        ]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#6827
          #definition: array:2 [
            "type" => "field_item:string"
            "settings" =>array:3 [
              "max_length" =>255
              "is_ascii" =>false
              "case_sensitive" =>false]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#6868}
        }
        #type: "string"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2042
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2043
            #string: "Metatags (Hidden field for JSON support)"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2044
            #string: "The meta tags for the entity."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "class" => "\Drupal\metatag\Plugin\Field\MetatagEntityFieldItemList"
          "computed" =>true
          "translatable" =>true
          "entity_type" => "node"
          "provider" => "metatag"
          "field_name" => "metatag"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2045
          #definition: array:2 [
            "type" => "field_item:map"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2042}
        }
        #type: "map"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "path" =>Drupal\Core\Field\BaseFieldDefinition {#2046
        #definition: array:8 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2047
            #string: "URL alias"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "translatable" =>true
          "display" =>array:1 [
            "form" =>array:2 [
              "options" =>array:2 [
                "type" => "path"
                "weight" =>30]
              "configurable" =>true]
          ]
          "computed" =>true
          "provider" => "path"
          "field_name" => "path"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2048
          #definition: array:2 [
            "type" => "field_item:path"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2046}
        }
        #type: "path"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2049
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2050
            #string: "Publish on"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "display" =>array:1 [
            "form" =>array:2 [
              "options" =>array:2 [
                "type" => "datetime_timestamp_no_default"
                "region" => "hidden"
              ]
              "configurable" =>true]
          ]
          "translatable" =>true
          "revisionable" =>true
          "constraints" =>array:1 [
            "SchedulerPublishOn" =>null]
          "provider" => "scheduler"
          "field_name" => "publish_on"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2051
          #definition: array:2 [
            "type" => "field_item:timestamp"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2049}
        }
        #type: "timestamp"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2052
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2053
            #string: "Unpublish on"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "display" =>array:1 [
            "form" =>array:2 [
              "options" =>array:2 [
                "type" => "datetime_timestamp_no_default"
                "region" => "hidden"
              ]
              "configurable" =>true]
          ]
          "translatable" =>true
          "revisionable" =>true
          "constraints" =>array:1 [
            "SchedulerUnpublishOn" =>null]
          "provider" => "scheduler"
          "field_name" => "unpublish_on"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2054
          #definition: array:2 [
            "type" => "field_item:timestamp"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2052}
        }
        #type: "timestamp"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2055
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2056
            #string: "Publish state"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "display" =>array:2 [
            "view" =>array:2 [
              "options" =>array:3 [
                "label" => "hidden"
                "region" => "hidden"
                "weight" =>-5]
              "configurable" =>false]
            "form" =>array:2 [
              "options" =>array:2 [
                "type" => "scheduler_moderation"
                "region" => "hidden"
              ]
              "configurable" =>true]
          ]
          "translatable" =>true
          "revisionable" =>true
          "constraints" =>array:2 [
            "SchedulerPublishState" =>null
            "SchedulerModerationTransitionAccess" =>null]
          "provider" => "scheduler_content_moderation_integration"
          "field_name" => "publish_state"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2057
          #definition: array:2 [
            "type" => "field_item:list_string"
            "settings" =>array:2 [
              "allowed_values" => []
              "allowed_values_function" => "_scheduler_content_moderation_integration_states_values"
            ]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2055}
        }
        #type: "list_string"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2058
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2059
            #string: "Unpublish state"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "display" =>array:2 [
            "view" =>array:2 [
              "options" =>array:3 [
                "label" => "hidden"
                "region" => "hidden"
                "weight" =>-5]
              "configurable" =>false]
            "form" =>array:2 [
              "options" =>array:2 [
                "type" => "scheduler_moderation"
                "region" => "hidden"
              ]
              "configurable" =>true]
          ]
          "translatable" =>true
          "revisionable" =>true
          "constraints" =>array:2 [
            "SchedulerUnPublishState" =>null
            "SchedulerModerationTransitionAccess" =>null]
          "provider" => "scheduler_content_moderation_integration"
          "field_name" => "unpublish_state"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2060
          #definition: array:2 [
            "type" => "field_item:list_string"
            "settings" =>array:2 [
              "allowed_values" => []
              "allowed_values_function" => "_scheduler_content_moderation_integration_states_values"
            ]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2058}
        }
        #type: "list_string"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2061
        #definition: array:12 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2062
            #string: "Menu link"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2063
            #string: "Computed menu link for the node (only available during node saving)."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "revisionable" =>true
          "class" => "\Drupal\token\MenuLinkFieldItemList"
          "translatable" =>true
          "internal" =>true
          "display" =>array:2 [
            "view" =>array:1 [
              "options" =>array:2 [
                "label" => "hidden"
                "region" => "hidden"
              ]
            ]
            "form" =>array:1 [
              "options" =>array:1 [
                "region" => "hidden"
              ]
            ]
          ]
          "computed" =>true
          "provider" => "token"
          "field_name" => "menu_link"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2064
          #definition: array:2 [
            "type" => "field_item:entity_reference"
            "settings" =>array:3 [
              "target_type" => "menu_link_content"
              "handler" => "default"
              "handler_settings" => []
            ]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2061}
        }
        #type: "entity_reference"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2065
        #definition: array:10 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2066
            #string: "Translation source"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2067
            #string: "The source language from which this translation was created."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "default_value" =>array:1 [0 =>array:1 [
              "value" => "und"
            ]
          ]
          "initial_value" =>array:1 [0 =>array:1 [
              "value" => "und"
            ]
          ]
          "revisionable" =>true
          "translatable" =>true
          "provider" => "content_translation"
          "field_name" => "content_translation_source"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2068
          #definition: array:2 [
            "type" => "field_item:language"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2065}
        }
        #type: "language"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2069
        #definition: array:10 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2070
            #string: "Translation outdated"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2071
            #string: "A boolean indicating whether this translation needs to be updated."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "default_value" =>array:1 [0 =>array:1 [
              "value" =>false]
          ]
          "initial_value" =>array:1 [0 =>array:1 [
              "value" =>false]
          ]
          "revisionable" =>true
          "translatable" =>true
          "provider" => "content_translation"
          "field_name" => "content_translation_outdated"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2072
          #definition: array:2 [
            "type" => "field_item:boolean"
            "settings" =>array:2 [
              "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2073
                #string: "On"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
              "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2074
                #string: "Off"
                #arguments: []
                #translatedMarkup: null
                #options: []
                #stringTranslation: null}
            ]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2069}
        }
        #type: "boolean"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2075
        #definition: array:8 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2076
            #string: "Node read time"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "field_name" => "node_read_time"
          "entity_type" => "node"
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2077
            #string: "Node read time."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "computed" =>true
          "class" => "Drupal\node_read_time\Plugin\Field\NodeReadTime"
          "provider" => "node_read_time"
          "display" =>array:1 [
            "view" =>array:2 [
              "options" =>array:1 [
                "region" => "hidden"
              ]
              "configurable" =>true]
          ]
        ]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2078
          #definition: array:2 [
            "type" => "field_item:string"
            "settings" =>array:3 [
              "max_length" =>255
              "is_ascii" =>false
              "case_sensitive" =>false]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2075}
        }
        #type: "string"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "body" =>Drupal\field\Entity\FieldConfig {#6843
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.body"
        #status: true
        #uuid: "4ae7d0c5-c00e-4e96-ad4d-9738f8657cf7"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:2 [0 => "field.storage.node.body"
            1 => "node.type.article_content"
          ]
          "module" =>array:1 [0 => "text"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.body"
        #field_name: "body"
        #field_type: "text_with_summary"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Post Content"
        #description: ""
        #settings: array:2 [
          "display_summary" =>true
          "required_summary" =>false]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_add_rhs_section" =>Drupal\field\Entity\FieldConfig {#6706
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_add_rhs_section"
        #status: true
        #uuid: "d2331053-edf5-4edb-9fa9-7ecd98138f7b"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:2 [0 => "field.storage.node.field_add_rhs_section"
            1 => "node.type.article_content"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_add_rhs_section"
        #field_name: "field_add_rhs_section"
        #field_type: "boolean"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Add RHS Section ?"
        #description: ""
        #settings: array:2 [
          "on_label" => "On"
          "off_label" => "Off"
        ]
        #required: false
        #translatable: true
        #default_value: array:1 [0 =>array:1 [
            "value" =>0]
        ]
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_categories" =>Drupal\field\Entity\FieldConfig {#6828
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_categories"
        #status: true
        #uuid: "58a7c1da-317b-4fe8-afef-99482405df02"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_categories"
            1 => "node.type.article_content"
            2 => "node.type.post_category_pages"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_categories"
        #field_name: "field_categories"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Categories"
        #description: ""
        #settings: array:2 [
          "handler" => "default:node"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [
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            ]
            "sort" =>array:1 [
              "field" => "_none"
            ]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
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        #required: true
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_comments" =>Drupal\field\Entity\FieldConfig {#6845
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_comments"
        #status: true
        #uuid: "1c1c62a4-90a1-4bfc-bc23-27ca6fadcf67"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:2 [0 => "field.storage.node.field_comments"
            1 => "node.type.article_content"
          ]
          "module" =>array:1 [0 => "comment"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_comments"
        #field_name: "field_comments"
        #field_type: "comment"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Comments"
        #description: ""
        #settings: array:5 [
          "default_mode" =>0
          "per_page" =>50
          "anonymous" =>0
          "form_location" =>true
          "preview" =>0]
        #required: false
        #translatable: true
        #default_value: array:1 [0 =>array:6 [
            "status" =>2
            "cid" =>0
            "last_comment_timestamp" =>0
            "last_comment_name" =>null
            "last_comment_uid" =>0
            "comment_count" =>0]
        ]
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_compliance" =>Drupal\field\Entity\FieldConfig {#6760
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_compliance"
        #status: true
        #uuid: "4e92e69d-73db-434a-937e-687bcc9c6c70"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_compliance"
            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.compliance"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_compliance"
        #field_name: "field_compliance"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Compliance"
        #description: ""
        #settings: array:2 [
          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [
              "compliance" => "compliance"
            ]
            "sort" =>array:2 [
              "field" => "name"
              "direction" => "asc"
            ]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_compliance_state" =>Drupal\field\Entity\FieldConfig {#6829
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_compliance_state"
        #status: true
        #uuid: "c5c1342a-f81a-4e87-a9f1-d1925b3b3572"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_compliance_state"
            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.states_in_india"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_compliance_state"
        #field_name: "field_compliance_state"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Compliance State"
        #description: ""
        #settings: array:2 [
          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [
              "states_in_india" => "states_in_india"
            ]
            "sort" =>array:2 [
              "field" => "name"
              "direction" => "asc"
            ]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_filter_type" =>Drupal\field\Entity\FieldConfig {#6826
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_filter_type"
        #status: true
        #uuid: "4b3c7971-2ca0-4e1a-bd68-3c7403ad7bb7"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_filter_type"
            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.filter_types"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_filter_type"
        #field_name: "field_filter_type"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Filter Type"
        #description: ""
        #settings: array:2 [
          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [
              "filter_types" => "filter_types"
            ]
            "sort" =>array:2 [
              "field" => "name"
              "direction" => "asc"
            ]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_html_block_end" =>Drupal\field\Entity\FieldConfig {#6794
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_html_block_end"
        #status: true
        #uuid: "022b7f3c-0886-46bd-a55f-630cebefa7a7"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:2 [0 => "field.storage.node.field_html_block_end"
            1 => "node.type.article_content"
          ]
          "module" =>array:1 [0 => "text"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_html_block_end"
        #field_name: "field_html_block_end"
        #field_type: "text_with_summary"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "HTML Block End"
        #description: ""
        #settings: array:2 [
          "display_summary" =>false
          "required_summary" =>false]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_media_source" =>Drupal\field\Entity\FieldConfig {#6766
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_media_source"
        #status: true
        #uuid: "bcef15cb-a8ce-4561-96b0-509f3fca872a"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:3 [0 => "field.storage.node.field_media_source"
            1 => "node.type.article_content"
            2 => "paragraphs.paragraphs_type.media_source"
          ]
          "module" =>array:1 [0 => "entity_reference_revisions"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_media_source"
        #field_name: "field_media_source"
        #field_type: "entity_reference_revisions"
        #entity_type: "node"
        #bundle: "article_content"
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        #description: ""
        #settings: array:2 [
          "handler" => "default:paragraph"
          "handler_settings" =>array:3 [
            "target_bundles" =>array:1 [
              "media_source" => "media_source"
            ]
            "negate" =>0
            "target_bundles_drag_drop" =>array:9 [
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                "enabled" =>false]
              "from_library" =>array:2 [
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                "enabled" =>false]
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                "enabled" =>true]
              "post_content_first_level" =>array:2 [
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                "enabled" =>false]
              "post_content_section" =>array:2 [
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                "enabled" =>false]
              "product_widget" =>array:2 [
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                "enabled" =>false]
              "sub_category_section" =>array:2 [
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                "enabled" =>false]
              "third_party_links_section" =>array:2 [
                "weight" =>13
                "enabled" =>false]
              "widget_social" =>array:2 [
                "weight" =>14
                "enabled" =>false]
            ]
          ]
        ]
        #required: false
        #translatable: false
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6764
          #entityTypeId: "field_storage_config"
          #enforceIsNew: null
          #typedData: null
          #cacheContexts: array:1 [0 => "languages:language_interface"
          ]
          #cacheTags: []
          #cacheMaxAge: -1
          #_serviceIds: []
          #_entityStorages: []
          #originalId: "node.field_media_source"
          #status: true
          #uuid: "8b3293ad-922b-4b23-be43-2adcf336a66a"
          -isUninstalling: false
          #langcode: "en"
          #third_party_settings: []
          #_core: []
          #trustedData: false
          #dependencies: array:1 [
            "module" =>array:3 [0 => "entity_reference_revisions"
              1 => "node"
              2 => "paragraphs"
            ]
          ]
          #isSyncing: false
          #id: "node.field_media_source"
          #field_name: "field_media_source"
          #entity_type: "node"
          #type: "entity_reference_revisions"
          #module: "entity_reference_revisions"
          #settings: array:1 [
            "target_type" => "paragraph"
          ]
          #cardinality: 1
          #translatable: true
          #locked: false
          #persist_with_no_fields: false
          +custom_storage: false
          #indexes: []
          #deleted: false
          #schema: null
          #propertyDefinitions: null
          +original: ? Drupal\field\FieldStorageConfigInterface}
        #itemDefinition: null
        #constraints: array:1 [
          "ParagraphsLibraryItemHasAllowedParagraphsType" =>null]
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_metatags" =>Drupal\field\Entity\FieldConfig {#6763
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_metatags"
        #status: true
        #uuid: "b8ae1383-8e68-4c92-a289-b7342ee084ba"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:2 [0 => "field.storage.node.field_metatags"
            1 => "node.type.article_content"
          ]
          "module" =>array:1 [0 => "metatag"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_metatags"
        #field_name: "field_metatags"
        #field_type: "metatag"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Metatags"
        #description: ""
        #settings: []
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_need_image" =>Drupal\field\Entity\FieldConfig {#6762
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_need_image"
        #status: true
        #uuid: "4466eac6-a4ff-4aac-a7f0-9d34331c01ce"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:2 [0 => "field.storage.node.field_need_image"
            1 => "node.type.article_content"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_need_image"
        #field_name: "field_need_image"
        #field_type: "boolean"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Include this image at the top of this post"
        #description: ""
        #settings: array:2 [
          "on_label" => "On"
          "off_label" => "Off"
        ]
        #required: false
        #translatable: true
        #default_value: array:1 [0 =>array:1 [
            "value" =>0]
        ]
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_post_created_by_author" =>Drupal\field\Entity\FieldConfig {#6831
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_post_created_by_author"
        #status: true
        #uuid: "496bf130-a099-4207-927a-182e0f95b8b9"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_post_created_by_author"
            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.author"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_post_created_by_author"
        #field_name: "field_post_created_by_author"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Post Created By"
        #description: ""
        #settings: array:2 [
          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [
              "author" => "author"
            ]
            "sort" =>array:2 [
              "field" => "name"
              "direction" => "asc"
            ]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: true
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_primary_category" =>Drupal\field\Entity\FieldConfig {#6842
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_primary_category"
        #status: true
        #uuid: "9dab8f51-28c6-4379-99ae-41690070f4af"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_primary_category"
            1 => "node.type.article_content"
            2 => "node.type.post_category_pages"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_primary_category"
        #field_name: "field_primary_category"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Primary Category"
        #description: ""
        #settings: array:2 [
          "handler" => "default:node"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [
              "post_category_pages" => "post_category_pages"
            ]
            "sort" =>array:2 [
              "field" => "_none"
              "direction" => "ASC"
            ]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_tags" =>Drupal\field\Entity\FieldConfig {#6872
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_tags"
        #status: true
        #uuid: "a695ec2b-79ec-49e0-a911-27fd03b14824"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_tags"
            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.tags"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_tags"
        #field_name: "field_tags"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Tags"
        #description: ""
        #settings: array:2 [
          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [
              "tags" => "tags"
            ]
            "sort" =>array:2 [
              "field" => "name"
              "direction" => "asc"
            ]
            "auto_create" =>true
            "auto_create_bundle" => ""
          ]
        ]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_title_description" =>Drupal\field\Entity\FieldConfig {#6740
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_title_description"
        #status: true
        #uuid: "cccc1dc8-f338-48f2-bd87-062e40545566"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:2 [0 => "field.storage.node.field_title_description"
            1 => "node.type.article_content"
          ]
        ]
        #isSyncing: false
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        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_topics" =>Drupal\field\Entity\FieldConfig {#6841
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
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        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_topics"
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        #langcode: "en"
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        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:3 [0 => "field.storage.node.field_topics"
            1 => "node.type.article_content"
            2 => "paragraphs.paragraphs_type.post_content_section"
          ]
          "module" =>array:1 [0 => "entity_reference_revisions"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_topics"
        #field_name: "field_topics"
        #field_type: "entity_reference_revisions"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Topics"
        #description: ""
        #settings: array:2 [
          "handler" => "default:paragraph"
          "handler_settings" =>array:3 [
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            ]
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            "target_bundles_drag_drop" =>array:9 [
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                "enabled" =>false]
              "from_library" =>array:2 [
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                "enabled" =>false]
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                "enabled" =>false]
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                "enabled" =>false]
              "post_content_section" =>array:2 [
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                "enabled" =>true]
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                "enabled" =>false]
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                "enabled" =>false]
            ]
          ]
        ]
        #required: false
        #translatable: false
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6839
          #entityTypeId: "field_storage_config"
          #enforceIsNew: null
          #typedData: null
          #cacheContexts: array:1 [0 => "languages:language_interface"
          ]
          #cacheTags: []
          #cacheMaxAge: -1
          #_serviceIds: []
          #_entityStorages: []
          #originalId: "node.field_topics"
          #status: true
          #uuid: "baee0837-6327-404c-b93b-13bbb65a9a75"
          -isUninstalling: false
          #langcode: "en"
          #third_party_settings: []
          #_core: []
          #trustedData: false
          #dependencies: array:1 [
            "module" =>array:3 [0 => "entity_reference_revisions"
              1 => "node"
              2 => "paragraphs"
            ]
          ]
          #isSyncing: false
          #id: "node.field_topics"
          #field_name: "field_topics"
          #entity_type: "node"
          #type: "entity_reference_revisions"
          #module: "entity_reference_revisions"
          #settings: array:1 [
            "target_type" => "paragraph"
          ]
          #cardinality: -1
          #translatable: true
          #locked: false
          #persist_with_no_fields: false
          +custom_storage: false
          #indexes: []
          #deleted: false
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          #propertyDefinitions: null
          +original: ? Drupal\field\FieldStorageConfigInterface}
        #itemDefinition: null
        #constraints: array:1 [
          "ParagraphsLibraryItemHasAllowedParagraphsType" =>null]
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "og_audience" =>Drupal\field\Entity\FieldConfig {#6840
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.og_audience"
        #status: true
        #uuid: "3854f26c-6714-4640-b41a-1126cf361ed0"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:3 [0 => "field.storage.node.og_audience"
            1 => "node.type.article_content"
            2 => "node.type.product"
          ]
          "module" =>array:1 [0 => "og"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.og_audience"
        #field_name: "og_audience"
        #field_type: "og_standard_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Post it under"
        #description: "OG group audience reference field."
        #settings: array:2 [
          "handler" => "default:node"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [
              "product" => "product"
            ]
            "sort" =>array:1 [
              "field" => "_none"
            ]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: true
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
    ]
    #languages: null
    #langcodeKey: "langcode"
    #defaultLangcodeKey: "default_langcode"
    #activeLangcode: "x-default"
    #enforceDefaultTranslation: null
    #defaultLangcode: "ca"
    #translations: array:1 [
      "x-default" =>array:2 [
        "status" =>1
        "entity" =>Drupal\node\Entity\Node {#6850}
      ]
    ]
    #translationInitialize: false
    #newRevision: false
    #isDefaultRevision: "1"
    #entityKeys: array:4 [
      "bundle" => "article_content"
      "id" => "815"
      "revision" => "4648"
      "uuid" => "b82ff48d-42f6-4872-aaca-46c0762f750f"
    ]
    #translatableEntityKeys: array:8 [
      "label" =>array:1 [
        "x-default" => "A comprehensive guide to GST in Canada"
      ]
      "langcode" =>array:1 [
        "x-default" => "ca"
      ]
      "status" =>array:1 [
        "x-default" => "1"
      ]
      "published" =>array:1 [
        "x-default" => "1"
      ]
      "uid" =>array:1 [
        "x-default" => "100"
      ]
      "owner" =>array:1 [
        "x-default" => "100"
      ]
      "default_langcode" =>array:1 [
        "x-default" => "1"
      ]
      "revision_translation_affected" =>array:1 [
        "x-default" => "1"
      ]
    ]
    #validated: false
    #validationRequired: false
    #loadedRevisionId: "4648"
    #revisionTranslationAffectedKey: "revision_translation_affected"
    #enforceRevisionTranslationAffected: []
    #isSyncing: false
    +in_preview: null}
]

 ""