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Small Business Taxes in Canada: A Complete Guide
Taxes & compliance
0 of 0array:2 [▼816 =>Drupal\node\Entity\Node {#6641 ▶ #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:39 [▶ "nid" =>array:1 [▶ "x-default" => "816" ] "vid" =>array:1 [▶ "x-default" => "4646" ] "type" =>array:1 [▶ "x-default" => "article_content" ] "uuid" =>array:1 [▶ "x-default" => "dc69d7cc-d227-49c7-9525-d726efc2eb4b" ] "langcode" =>array:1 [▶ "x-default" => "ca" ] "revision_uid" =>array:1 [▶ "x-default" => "100" ] "revision_timestamp" =>array:1 [▶ "x-default" => "1720588495" ] "revision_log" =>array:1 [▶ "x-default" =>null] "revision_default" =>array:1 [▶ "x-default" => "1" ] "isDefaultRevision" =>array:1 [▶ "x-default" => "1" ] "status" =>array:1 [▶ "x-default" => "1" ] "uid" =>array:1 [▶ "x-default" => "100" ] "title" =>array:1 [▶ "x-default" => "Small Business Taxes in Canada: A Complete Guide" ] "created" =>array:1 [▶ "x-default" => "1712559596" ] "changed" =>array:1 [▶ "x-default" => "1720588495" ] "promote" =>array:1 [▶ "x-default" => "0" ] "sticky" =>array:1 [▶ "x-default" => "1" ] "default_langcode" =>array:1 [▶ "x-default" => "1" ] "revision_translation_affected" =>array:1 [▶ "x-default" => "1" ] "publish_on" =>array:1 [▶ "x-default" =>null] "unpublish_on" =>array:1 [▶ "x-default" =>null] "publish_state" =>array:1 [▶ "x-default" => "_none" ] "unpublish_state" =>array:1 [▶ "x-default" =>null] "content_translation_source" =>array:1 [▶ "x-default" => "und" ] "content_translation_outdated" =>array:1 [▶ "x-default" => "0" ] "body" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:3 [▶ "value" => """ <p class="text-align-justify" data-doc-id="4504799000078376749" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}"> </p>\r\n ◀<p class="text-align-justify" data-doc-id="4504799000078376749" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-botto ▶\r\n<p class="text-align-justify" data-doc-id="4504799000078376749" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">Small businesses are the heart of Canada's economy. As a small business owner, you may be handling several transactions, but when it's time to file returns and keep up with your tax liability, things may seem new to you.</p>\r\n ◀<p class="text-align-justify" data-doc-id="4504799000078376749" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-botto ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">Your transactions will be subject to taxes and, regardless of whether your business is profitable, filing a tax return is mandatory. Failing to follow through with your tax liability can lead to penalties, fines, and even criminal charges. Knowing the different kinds of taxes in Canada and how they can affect your business will help you stay aware of your tax liabilities, plan better, and save more money. For example, you may be able to apply a loss you've made in a fiscal period to your income in order to offset your total tax liability.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">Right from the tax benefits and deductions that you can claim to what liabilities are applicable for different business structures, here's a complete guide to taxes in Canada.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Taxes in Canada: A quick glimpse</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">In Canada, you have to pay tax at the federal level (Goods and Service Tax, or GST) as well as the provincial or territorial level (Provincial Sales Tax, or PST). Due to this tax structure, each province has a separate tax regime. For example, five provinces have adopted Harmonized Sales Tax, which combines PST and GST into a single tax for relevant transactions. All of these taxes under each regime have to be collected from your customers and remitted to the Canada Revenue Agency (CRA).</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Note: </strong>The provincial sales tax in Quebec is specifically called Quebec Sales Tax, or QST.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"> </p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fw":"bold","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","fw":"bold","size":"11","type":"text","bgc":"transparent"}"><strong>Taxes that impact small businesses<br />\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="{"ff":"Roboto&quo ▶Goods and Services Tax (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="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}">GST is a 5% value-added tax that is applied to the sale of goods and services. This tax applies across Canada and is often combined with other taxes, but some provinces (Alberta, Northwest Territories, Nunavut, and Yukon) only use GST as their tax.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}"><strong>Provincial Sales Tax (PST):</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}">PST (also known as Retail Sales Tax) is a tax that applies to the retail sale of taxable goods and services. Along with GST, businesses located in a province or territory that have a provincial sales tax will have to charge, collect, and remit this tax, unless the product or service is PST exempt. PST varies according to the province you're in.</p>\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="{"ff":"Roboto&quo ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fgc":"rgb(34, 34, 34)","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","fgc":"rgb(34, 34, 34)","size":"11","type":"text","bgc":"transparent"}"><strong>Harmonized Sales Tax:</strong></p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fgc":"rgb(34, 34, 34)","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","fgc":"rgb(34, 34, 34)","size":"11","type":"text","bgc":"transparent"}">Also known as the harmonized federal-provincial tax, HST is a tax that's levied when PST is combined with GST. New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island have a harmonized tax system. This means that when you sell retail goods and services in these provinces, instead of charging GST and PST separately, you can simply charge the single HST.</p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fgc":"rgb(34, 34, 34)","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","fgc":"rgb(34, 34, 34)","size":"11","type":"text","bgc":"transparent"}"><strong>Note:</strong> British Columbia, Manitoba, Quebec, and Saskatchewan consider PST separate from GST, so these two taxes are charged separately.</p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Generally, groceries, prescription drugs, and healthcare services are exempt from GST and PST, but some sales that are exempt from one tax are not exempt from the other, so those exempt from GST may be subjected to PST.</p>\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="{"ff":"Roboto&quo ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}"><strong>Corporate tax:</strong></p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(34, 34, 34)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(34, 34, 34)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">The standard federal tax rate for corporations is 38% of their taxable income, and after the federal tax abatement, it's lowered to 28%. However, small businesses in Canada get a lucky shot at reducing the taxes they pay when filing corporate taxes with the CRA.</p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(34, 34, 34)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(34, 34, 34)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">This tax benefit is called Small Business Deduction (SBD), and it provides businesses with a deduction on taxes that are payable on annual income up to 500,000 CAD. The credit applies in such a way that the effective federal income tax rate for small businesses is 9%. This is a deduction of 19% from the corporate income tax rate of 28%.</p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fv":"normal","cs":"0pt","fw":"none","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","cs":"0pt","fw":"none","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">To be eligible for this small business deduction, you must be a Canadian Controlled Private Corporation. In other words, you must be a private corporation within Canada and not controlled by non-residents or public corporations. You must also have less than $15 million of taxable capital employed in Canada.</p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">For other types of corporations in Canada, the corporate tax rate is 15% after the<a href="https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide-chapter-5-page-5-t2-return.html#P2969_218288"> general tax reduction</a>.</p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\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="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}"><strong>When to pay taxes</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">You will have to start paying taxes via quarterly installments after your first year of completing business. Your GST/HST return form (Form GST34-2) will show your due date at the top. The due date of your return is determined by your reporting period, which can be monthly, quarterly, or annually.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">If it's monthly or quarterly, you will have to pay taxes and file returns one month after your reporting period ends. For instance, if your reporting period ends on September 15th, you have to pay and file returns by October 15th.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(51, 51, 51)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(51, 51, 51)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">If you have an annual reporting period ending on December 31st, you have to pay by April 30th and file returns by June 15th. If the period doesn't end on December 31st, you have to pay and file returns three months after the fiscal year-end. For instance, if your reporting period ends on March 31st, your payment and filing deadline is on June 30th.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}">In general, the due dates for Canadian tax returns, as well as the due amount, depend on how your business is structured.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}"><strong>Business structures in Canada</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}"><strong>Sole proprietors and partnerships</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">As a sole proprietor, your income will be taxed at your personal income tax rate, so you will have to report your business income on the T2125 form, which is part of the T1 personal income tax return. If your business is facing a loss, you can deduct the losses from your personal income, thus lowering your tax bracket.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">A partnership also doesn't file a tax return or pay income tax as a group. Instead, each individual in a partnership has to file their own income tax return based on their personal agreed share of the partnership's profits or losses. For such sellers, June 15th is the last date to file the Canadian income tax return. Even if you aren't filing your return until 15th, you should pay your due income tax by April 30th to avoid penalties.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Both sole proprietors and partners must file individual returns regardless of whether there's any business income to report. If you're a sole proprietor or partner, you can choose a fiscal year other than the calendar year after applying to the CRA, but you have to ensure that all members in the partnership choose the same fiscal year. If one of the partners is in another partnership or involved in an incorporated business, the fiscal year can't be changed.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}" data_styles="{"ff":"Roboto","size":"11","type":"text","bgc":"transparent"}"><strong>Incorporated businesses</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">All corporations, including non-profit and tax-exempt organizations, have to file a T2 return regardless of whether they owe taxes. However, tax-exempt Crown corporations, Hutterite colonies, and registered charities don't have to follow this.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">If your company is incorporated, you’ll need to pay businesses taxes on your organization’s overall profits and then pay personal income tax on your salary. You need to file a T2 tax return every year, even if your company doesn't owe tax. An incorporated business is its own legal entity, which limits your liabilities. You can access lower tax rates due to deductions and split income tax, and redeem capital gains exemptions if you sell the business. </p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">You should report your business income annually, generally on a calendar year basis. You can choose any date for your fiscal year-end, but if this corporation still owes balance on its corporate income tax, that tax balance must be paid within two months after the fiscal year-end.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">The corporation has to file its income tax return within six months after the tax year (fiscal year) ends.</p>\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="{"ff":"Roboto&quo ▶\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="56037866" data-spl-bullet-format="{}">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="56037866" data-list-info="{"id":"56037866","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">When the fiscal year ends on the last day of the month, the return is due by the last day of the sixth month after the tax year ends. For instance, if your tax year ends on April 30th, you will have to file returns by October 31st.</p>\r\n ◀\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="56037866" data-list-info="{"id":"56037866&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="56037866" data-spl-bullet-format="{}" start="2">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="56037866" data-list-info="{"id":"56037866","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">When the fiscal year ends on a day other than the last day of the month, the return is due by the same day of the sixth month after the tax year ends. For instance, if your tax year ends on August 16th, you will have to file returns by February 16th.</p>\r\n ◀\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="56037866" data-list-info="{"id":"56037866&q ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}"><strong>Online sales</strong></p>\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="{"ff":"Roboto&quo ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">If you make sales within your own province or territory, you should follow the tax rules applicable to your province or territory. For example, Ontario businesses charge a 13% HST while selling online to an Ontario customer.</p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(34, 34, 34)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">If you make sales to customers in another province, you must use the HST rate of the shipping destination.</p>\r\n ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="10.5pt" data-margin-top="6pt" data-textformat="{" ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}"><strong>Claiming business expenses as deductions</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">You can claim business expenses while filing your T2125 form. If you're a GST registrant, you can claim the GST/HST on that expense as an Input Tax Credit (credits that businesses can claim for sales taxes paid on items bought for the production of other goods and services).</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(51, 51, 51)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(51, 51, 51)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">Note: Refer to the <a href="https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-expenses.html">CRA website</a> to find out if a particular expense qualifies as a Canadian income tax deduction (such as capital cost allowance, registered retirement savings plan, scientific research and experimental development, gifts to employees, etc.) and the rules for claiming that expense.</p>\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="{"ff":"Roboto& ▶\r\n<p class="text-align-justify" data-doc-id="4504799000078376749" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"transparent"}">While keeping track of your tax liabilities and claiming your deductions, make sure to store records of your transactions. They can come in handy in case you need to prove your claims or ascertain your liability. Staying tax compliant is smooth if you keep all these in mind, while also having the right software to help you with it all. Propel your business forward by using <a href="https://www.zoho.com/ca/books/">Zoho Books</a> to ease your accounting process and maintain compliance.</p>\r\n ◀<p class="text-align-justify" data-doc-id="4504799000078376749" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-botto ▶ """ "summary" => "" "format" => "full_html" ] ] ] "field_add_rhs_section" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:1 [▶ "value" => "0" ] ] ] "field_categories" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:1 [▶ "target_id" => "836" ] ] ] "field_comments" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:6 [▶ "status" => "2" "cid" => "0" "last_comment_timestamp" => "1712559596" "last_comment_name" =>null "last_comment_uid" => "100" "comment_count" => "0" ] ] ] "field_filter_type" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:1 [▶ "target_id" => "544" ] ] ] "field_media_source" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:2 [▶ "target_id" => "1288" "target_revision_id" => "10687" ] ] ] "field_metatags" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:1 [▶ "value" => "{"description":"Every Canadian business has to file tax returns. 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=>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2044} } #type: "uuid" #propertyDefinitions: null #schema: null #indexes: [] } "vid" =>Drupal\Core\Field\BaseFieldDefinition {#2047 ▶ #definition: array:6 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2048 ▶ #string: "Revision ID" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "read-only" =>true "provider" => "node" "field_name" => "vid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2049 ▶ #definition: array:2 [▶ "type" => "field_item:integer" "settings" =>array:6 [▶ "unsigned" =>true "size" => "normal" "min" => "" "max" => "" "prefix" => "" "suffix" => "" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2047} } #type: "integer" #propertyDefinitions: null #schema: null #indexes: [] } "langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2050 ▶ #definition: array:8 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2051 ▶ #string: "Language" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [▶ "view" =>array:2 [▶ "options" =>array:1 [▶ "region" => "hidden" ] "configurable" =>true] "form" =>array:2 [▶ "options" =>array:2 [▶ "type" => "language_select" "weight" =>2] "configurable" =>true] ] "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "langcode" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2052 ▶ #definition: array:2 [▶ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2050} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "type" =>Drupal\Core\Field\BaseFieldDefinition {#2053 ▶ #definition: array:7 [▶ "label" => "Tipus de contingut" "required" =>true "read-only" =>true "provider" => "node" "field_name" => "type" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2054 ▶ #definition: array:2 [▶ "type" => "field_item:entity_reference" "settings" =>array:3 [▶ "target_type" => "node_type" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2053} } #type: "entity_reference" #propertyDefinitions: array:2 [▶ "target_id" =>Drupal\Core\TypedData\DataReferenceTargetDefinition {#3944 ▶ #definition: array:3 [▶ "type" => "string" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3950 ▶ #string: "@label ID" #arguments: array:1 [ …1] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} "entity" =>Drupal\Core\TypedData\DataReferenceDefinition {#3948 ▶ #definition: array:6 [▶ "type" => "entity_reference" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1114 ▶ #string: "Content type" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3947 ▶ #string: "The referenced entity" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "read-only" =>false "constraints" =>array:1 [▶ "EntityType" => "node_type" ] ] #typedDataManager: null #targetDefinition: Drupal\Core\Entity\TypedData\EntityDataDefinition {#4077 ▶ #definition: array:12 [▶ "class" => "Drupal\Core\Entity\Plugin\DataType\ConfigEntityAdapter" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2326 …5} "constraints" =>array:3 [ …3] "internal" =>false "provider" => "core" "id" => "entity" "deriver" => "Drupal\Core\Entity\Plugin\DataType\Deriver\EntityDeriver" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2372 …5} "definition_class" => "Drupal\Core\Entity\TypedData\EntityDataDefinition" "list_class" => "Drupal\Core\TypedData\Plugin\DataType\ItemList" "list_definition_class" => "Drupal\Core\TypedData\ListDataDefinition" "unwrap_for_canonical_representation" =>true] #typedDataManager: null #propertyDefinitions: null} } ] #schema: null #indexes: [] } "revision_timestamp" =>Drupal\Core\Field\BaseFieldDefinition {#2055 ▶ #definition: array:7 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2056 ▶ #string: "Revision create time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2057 ▶ #string: "The time that the current revision was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "provider" => "node" "field_name" => "revision_timestamp" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2058 ▶ #definition: array:2 [▶ "type" => "field_item:created" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2055} } #type: "created" #propertyDefinitions: null #schema: null #indexes: [] } "revision_uid" =>Drupal\Core\Field\BaseFieldDefinition {#2059 ▶ #definition: array:7 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2060 ▶ #string: "Revision user" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2061 ▶ #string: "The user ID of the author of the current revision." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "provider" => "node" "field_name" => "revision_uid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2062 ▶ #definition: array:2 [▶ "type" => "field_item:entity_reference" "settings" =>array:3 [▶ "target_type" => "user" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2059} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "revision_log" =>Drupal\Core\Field\BaseFieldDefinition {#2063 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2064 ▶ #string: "Revision log message" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2065 ▶ #string: "Briefly describe the changes you have made." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "default_value" =>array:1 [▶0 =>array:1 [▶ "value" => "" ] ] "display" =>array:1 [▶ "form" =>array:1 [▶ "options" =>array:3 [▶ "type" => "string_textarea" "weight" =>25 "settings" =>array:1 [ …1] ] ] ] "provider" => "node" "field_name" => "revision_log" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2066 ▶ #definition: array:2 [▶ "type" => "field_item:string_long" "settings" =>array:1 [▶ "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2063} } #type: "string_long" #propertyDefinitions: null #schema: null #indexes: [] } "status" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6636 ▶ #entityTypeId: "base_field_override" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [▶0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.status" #status: true #uuid: "12dcecd1-8be7-4d2b-92ec-94abb43446dd" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [▶ "config" =>array:1 [▶0 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.status" #field_name: "status" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Published" #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: [] #baseFieldDefinition: null +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "uid" =>Drupal\Core\Field\BaseFieldDefinition {#2072 ▶ #definition: array:10 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2073 ▶ #string: "Authored by" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "default_value_callback" => "Drupal\node\Entity\Node::getDefaultEntityOwner" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2074 ▶ #string: "The username of the content author." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "display" =>array:2 [▶ "view" =>array:1 [▶ "options" =>array:3 [▶ "label" => "hidden" "type" => "author" "weight" =>0] ] "form" =>array:2 [▶ "options" =>array:3 [▶ "type" => "entity_reference_autocomplete" "weight" =>5 "settings" =>array:3 [ …3] ] "configurable" =>true] ] "provider" => "node" "field_name" => "uid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2075 ▶ #definition: array:2 [▶ "type" => "field_item:entity_reference" "settings" =>array:3 [▶ "target_type" => "user" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2072} } #type: "entity_reference" #propertyDefinitions: array:2 [▶ "target_id" =>Drupal\Core\TypedData\DataReferenceTargetDefinition {#2804 ▶ #definition: array:4 [▶ "type" => "integer" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2881 ▶ #string: "@label ID" #arguments: array:1 [ …1] #translatedMarkup: null #options: [] #stringTranslation: null} "settings" =>array:1 [▶ "unsigned" =>true] "required" =>true] #typedDataManager: null} "entity" =>Drupal\Core\TypedData\DataReferenceDefinition {#2882 ▶ #definition: array:6 [▶ "type" => "entity_reference" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1236 ▶ #string: "User" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2884 ▶ #string: "The referenced entity" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "read-only" =>false "constraints" =>array:1 [▶ "EntityType" => "user" ] ] #typedDataManager: null #targetDefinition: Drupal\Core\Entity\TypedData\EntityDataDefinition {#2885 ▶ #definition: array:12 [▶ "class" => "Drupal\Core\Entity\Plugin\DataType\EntityAdapter" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2350 …5} "constraints" =>array:4 [ …4] "internal" =>false "provider" => "core" "id" => "entity" "deriver" => "Drupal\Core\Entity\Plugin\DataType\Deriver\EntityDeriver" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2372 …5} "definition_class" => "Drupal\Core\Entity\TypedData\EntityDataDefinition" "list_class" => "Drupal\Core\TypedData\Plugin\DataType\ItemList" "list_definition_class" => "Drupal\Core\TypedData\ListDataDefinition" "unwrap_for_canonical_representation" =>true] #typedDataManager: null #propertyDefinitions: null} } ] #schema: null #indexes: [] } "title" =>Drupal\Core\Field\BaseFieldDefinition {#2076 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2077 ▶ #string: "Title" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true "translatable" =>true "revisionable" =>true "display" =>array:2 [▶ "view" =>array:1 [▶ "options" =>array:3 [▶ "label" => "hidden" "type" => "string" "weight" =>-5] ] "form" =>array:2 [▶ "options" =>array:2 [▶ "type" => "string_textfield" "weight" =>-5] "configurable" =>true] ] "provider" => "node" "field_name" => "title" "entity_type" => "node" "bundle" =>null] #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 {#2076} } #type: "string" #propertyDefinitions: array:1 [▶ "value" =>Drupal\Core\TypedData\DataDefinition {#2892 ▶ #definition: array:4 [▶ "type" => "string" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2893 ▶ #string: "Text value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "settings" =>array:1 [ …1] "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "created" =>Drupal\Core\Field\BaseFieldDefinition {#2079 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2080 ▶ #string: "Authored on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2081 ▶ #string: "The date and time that the content was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "display" =>array:2 [▶ "view" =>array:1 [▶ "options" =>array:3 [ …3] ] "form" =>array:2 [▶ "options" =>array:2 [ …2] "configurable" =>true] ] "provider" => "node" "field_name" => "created" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2082 ▶ #definition: array:2 [▶ "type" => "field_item:created" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2079} } #type: "created" #propertyDefinitions: array:1 [▶ "value" =>Drupal\Core\TypedData\DataDefinition {#2898 ▶ #definition: array:3 [▶ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2899 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "changed" =>Drupal\Core\Field\BaseFieldDefinition {#2083 ▶ #definition: array:8 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2084 ▶ #string: "Changed" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2085 ▶ #string: "The time that the node was last edited." #arguments: [] #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 {#2086 ▶ #definition: array:2 [▶ "type" => "field_item:changed" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2083} } #type: "changed" #propertyDefinitions: array:1 [▶ "value" =>Drupal\Core\TypedData\DataDefinition {#3379 ▶ #definition: array:3 [▶ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3378 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "promote" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6746 ▶ #entityTypeId: "base_field_override" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [▶0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.promote" #status: true #uuid: "26256196-e0d8-40af-910c-77db67c1cd7a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [▶ "config" =>array:1 [▶0 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.promote" #field_name: "promote" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Promoted to front page" #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: [] #baseFieldDefinition: null +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "sticky" =>Drupal\Core\Field\BaseFieldDefinition {#2092 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2093 ▶ #string: "Sticky at top of lists" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "default_value" =>array:1 [▶0 =>array:1 [▶ "value" =>false] ] "display" =>array:1 [▶ "form" =>array:2 [▶ "options" =>array:3 [ …3] "configurable" =>true] ] "provider" => "node" "field_name" => "sticky" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2094 ▶ #definition: array:2 [▶ "type" => "field_item:boolean" "settings" =>array:2 [▶ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2095 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2096 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2092} } #type: "boolean" #propertyDefinitions: array:1 [▶ "value" =>Drupal\Core\TypedData\DataDefinition {#4266 ▶ #definition: array:3 [▶ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4265 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "default_langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2097 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2098 ▶ #string: "Default translation" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2099 ▶ #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 {#2100 ▶ #definition: array:2 [▶ "type" => "field_item:boolean" "settings" =>array:2 [▶ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2101 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2102 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2097} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "revision_default" =>Drupal\Core\Field\BaseFieldDefinition {#2103 ▶ #definition: array:10 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2104 ▶ #string: "Default revision" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2105 ▶ #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 {#2106 ▶ #definition: array:2 [▶ "type" => "field_item:boolean" "settings" =>array:2 [▶ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2107 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2108 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2103} } #type: "boolean" #propertyDefinitions: array:1 [▶ "value" =>Drupal\Core\TypedData\DataDefinition {#14861 ▶ #definition: array:3 [▶ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#14856 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "revision_translation_affected" =>Drupal\Core\Field\BaseFieldDefinition {#2109 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2110 ▶ #string: "Revision translation affected" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2111 ▶ #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 {#2112 ▶ #definition: array:2 [▶ "type" => "field_item:boolean" "settings" =>array:2 [▶ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2113 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2114 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2109} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#6631 ▶ #definition: array:12 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6632 ▶ #string: "Moderation state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6633 ▶ #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 [ …3] "configurable" =>false] "form" =>array:2 [▶ "options" =>array:3 [ …3] "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 {#6630 ▶ #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 {#6631} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2119 ▶ #definition: array:10 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2120 ▶ #string: "Metatags (Hidden field for JSON support)" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2121 ▶ #string: "The computed meta tags for the entity." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "translatable" =>true "read-only" =>true "entity_type" => "node" "cardinality" =>-1 "provider" => "metatag" "field_name" => "metatag" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2122 ▶ #definition: array:2 [▶ "type" => "field_item:metatag_computed" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2119} } #type: "metatag_computed" #propertyDefinitions: null #schema: null #indexes: [] } "path" =>Drupal\Core\Field\BaseFieldDefinition {#2123 ▶ #definition: array:8 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2124 ▶ #string: "URL alias" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "display" =>array:1 [▶ "form" =>array:2 [▶ "options" =>array:2 [ …2] "configurable" =>true] ] "computed" =>true "provider" => "path" "field_name" => "path" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2125 ▶ #definition: array:2 [▶ "type" => "field_item:path" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2123} } #type: "path" #propertyDefinitions: null #schema: null #indexes: [] } "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2126 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2127 ▶ #string: "Publish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [▶ "form" =>array:2 [▶ "options" =>array:2 [ …2] "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 {#2128 ▶ #definition: array:2 [▶ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2126} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2129 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2130 ▶ #string: "Unpublish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [▶ "form" =>array:2 [▶ "options" =>array:2 [ …2] "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 {#2131 ▶ #definition: array:2 [▶ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2129} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2132 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2133 ▶ #string: "Publish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [▶ "view" =>array:2 [▶ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [▶ "options" =>array:2 [ …2] "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 {#2134 ▶ #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 {#2132} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2135 ▶ #definition: array:9 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2136 ▶ #string: "Unpublish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [▶ "view" =>array:2 [▶ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [▶ "options" =>array:2 [ …2] "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 {#2137 ▶ #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 {#2135} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2138 ▶ #definition: array:12 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2139 ▶ #string: "Menu link" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2140 ▶ #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 [ …2] ] "form" =>array:1 [▶ "options" =>array:1 [ …1] ] ] "computed" =>true "provider" => "token" "field_name" => "menu_link" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2141 ▶ #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 {#2138} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2142 ▶ #definition: array:10 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2143 ▶ #string: "Translation source" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2144 ▶ #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 {#2145 ▶ #definition: array:2 [▶ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2142} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2146 ▶ #definition: array:10 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2147 ▶ #string: "Translation outdated" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2148 ▶ #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 {#2149 ▶ #definition: array:2 [▶ "type" => "field_item:boolean" "settings" =>array:2 [▶ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2150 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2151 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2146} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2152 ▶ #definition: array:8 [▶ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2153 ▶ #string: "Node read time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "field_name" => "node_read_time" "entity_type" => "node" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2154 ▶ #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 [ …1] "configurable" =>true] ] ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2155 ▶ #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 {#2152} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "body" =>Drupal\field\Entity\FieldConfig {#6635 ▶ #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 {#6666 ▶ #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 {#6494 ▶ #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 [▶ "post_category_pages" => "post_category_pages" ] "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} "field_comments" =>Drupal\field\Entity\FieldConfig {#6493 ▶ #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 {#6492 ▶ #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 {#6620 ▶ #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 {#6736 ▶ #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 {#6741 ▶ #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_key_takeaways" =>Drupal\field\Entity\FieldConfig {#6629 ▶ #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [▶0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_key_takeaways" #status: true #uuid: "e5b35ab3-669d-44bb-87b3-1b743b054aea" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [▶ "config" =>array:4 [▶0 => "field.storage.node.field_key_takeaways" 1 => "filter.format.full_html" 2 => "filter.format.restricted_html" 3 => "node.type.article_content" ] "module" =>array:1 [▶0 => "text" ] ] #isSyncing: false #id: "node.article_content.field_key_takeaways" #field_name: "field_key_takeaways" #field_type: "text_long" #entity_type: "node" #bundle: "article_content" #label: "Key Takeaways" #description: "" #settings: array:1 [▶ "allowed_formats" =>array:2 [▶0 => "full_html" 1 => "restricted_html" ] ] #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 {#6628 ▶ #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" #label: "Featured Image" #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 [▶ "category_section" =>array:2 [ …2] "from_library" =>array:2 [ …2] "media_source" =>array:2 [ …2] "post_content_first_level" =>array:2 [ …2] "post_content_section" =>array:2 [ …2] "product_widget" =>array:2 [ …2] "sub_category_section" =>array:2 [ …2] "third_party_links_section" =>array:2 [ …2] "widget_social" =>array:2 [ …2] ] ] ] #required: true #translatable: false #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6627 ▶ #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 {#6626 ▶ #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 {#6625 ▶ #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 {#6624 ▶ #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 {#6623 ▶ #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 {#6622 ▶ #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 {#6743 ▶ #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 #id: "node.article_content.field_title_description" #field_name: "field_title_description" #field_type: "string_long" #entity_type: "node" #bundle: "article_content" #label: "Title Description" #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_topics" =>Drupal\field\Entity\FieldConfig {#6616 ▶ #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [▶0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_topics" #status: true #uuid: "3b490b05-956e-4b25-a917-15e31f953cc5" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #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 [▶ "target_bundles" =>array:1 [▶ "post_content_section" => "post_content_section" ] "negate" =>0 "target_bundles_drag_drop" =>array:9 [▶ "category_section" =>array:2 [ …2] "from_library" =>array:2 [ …2] "media_source" =>array:2 [ …2] "post_content_first_level" =>array:2 [ …2] "post_content_section" =>array:2 [ …2] "product_widget" =>array:2 [ …2] "sub_category_section" =>array:2 [ …2] "third_party_links_section" =>array:2 [ …2] "widget_social" =>array:2 [ …2] ] ] ] #required: false #translatable: false #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6618 ▶ #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 #schema: null #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 {#6619 ▶ #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 {#6641} ] ] #translationInitialize: false #newRevision: false #isDefaultRevision: "1" #entityKeys: array:4 [▶ "bundle" => "article_content" "id" => "816" "revision" => "4646" "uuid" => "dc69d7cc-d227-49c7-9525-d726efc2eb4b" ] #translatableEntityKeys: array:8 [▶ "label" =>array:1 [▶ "x-default" => "Small Business Taxes in Canada: A Complete Guide" ] "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: "4646" #revisionTranslationAffectedKey: "revision_translation_affected" #enforceRevisionTranslationAffected: [] #isSyncing: false +in_preview: null} 815 =>Drupal\node\Entity\Node {#6739 ▶ #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:39 [▶ "nid" =>array:1 [▶ "x-default" => "815" ] "vid" =>array:1 [▶ "x-default" => "4648" ] "type" =>array:1 [▶ "x-default" => "article_content" ] "uuid" =>array:1 [▶ "x-default" => "b82ff48d-42f6-4872-aaca-46c0762f750f" ] "langcode" =>array:1 [▶ "x-default" => "ca" ] "revision_uid" =>array:1 [▶ "x-default" => "100" ] "revision_timestamp" =>array:1 [▶ "x-default" => "1720588614" ] "revision_log" =>array:1 [▶ "x-default" =>null] "revision_default" =>array:1 [▶ "x-default" => "1" ] "isDefaultRevision" =>array:1 [▶ "x-default" => "1" ] "status" =>array:1 [▶ "x-default" => "1" ] "uid" =>array:1 [▶ "x-default" => "100" ] "title" =>array:1 [▶ "x-default" => "A comprehensive guide to GST in Canada" ] "created" =>array:1 [▶ "x-default" => "1712559010" ] "changed" =>array:1 [▶ "x-default" => "1720588614" ] "promote" =>array:1 [▶ "x-default" => "0" ] "sticky" =>array:1 [▶ "x-default" => "1" ] "default_langcode" =>array:1 [▶ "x-default" => "1" ] "revision_translation_affected" =>array:1 [▶ "x-default" => "1" ] "publish_on" =>array:1 [▶ "x-default" =>null] "unpublish_on" =>array:1 [▶ "x-default" =>null] "publish_state" =>array:1 [▶ "x-default" => "_none" ] "unpublish_state" =>array:1 [▶ "x-default" =>null] "content_translation_source" =>array:1 [▶ "x-default" => "und" ] "content_translation_outdated" =>array:1 [▶ "x-default" => "0" ] "body" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:3 [▶ "value" => """ <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="{"ff":"Roboto","fv":"normal","td":"none","cs":"-0.22pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"-0.22pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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! </p>\r\n ◀<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-botto ▶\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="{"ff":"Roboto","fv":"normal","td":"underline","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"underline","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">What is GST?</h2>\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="{"ff":"Roboto&qu ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"-0.22pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"-0.22pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Kinds of supplies in Canada</h3>\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="{"ff":"Roboto&qu ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Taxable supplies</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="99486410" data-spl-bullet-format="{}">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"99486410","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">They have registered for GST or</p>\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="{"id":"99486410&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="99486410" data-spl-bullet-format="{}" start="2">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"99486410","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">You're a non-resident or</p>\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="{"id":"99486410&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="99486410" data-spl-bullet-format="{}" start="3">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"99486410","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">Both of you have made a type 2 election on Form GST22.</p>\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="{"id":"99486410&q ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"> </p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Zero-rated supplies</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">■ transporting goods from a place outside Canada to within Canada (inbound freight movement)</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">■ 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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"underline","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"underline","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Exempt supplies</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fgc":"rgb(51, 51, 51)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(51, 51, 51)","size":"11","type":"text"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>Who collects and pays Canada GST?</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Thus, the buyer is responsible for paying tax, while the seller is responsible for collecting and remitting the tax.</p>\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="{"ff":"Roboto&quo ▶\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 </strong></p>\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 ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">If you fall under the following criteria, you will have to register for GST:</p>\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="{"ff":"Roboto&quo ▶\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="17484778" data-spl-bullet-format="{}">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"17484778","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">You provide taxable (including zero-rated) supplies in Canada, including digital products and sales made by digital platform operators.</p>\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="{"id":"17484778&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="43670018" data-spl-bullet-format="{}">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"43670018","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="43670018" data-list-info="{"id":"43670018&q ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">You don't have to register if you are:</p>\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="{"ff":"Roboto&quo ▶\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="46727461" data-spl-bullet-format="{}">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"46727461","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">A non-resident uninvolved in business in Canada</p>\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="{"id":"46727461&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="46727461" data-spl-bullet-format="{}" start="2">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"46727461","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">A non-resident selling real property in Canada other than in the usual course of a business</p>\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="{"id":"46727461&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="46727461" data-spl-bullet-format="{}" start="3">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"46727461","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">A small supplier</p>\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="{"id":"46727461&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="46727461" data-spl-bullet-format="{}" start="4">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"46727461","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">If you've registered for GST, you will be considered to be a HST registrant as well.</p>\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="{"id":"46727461&q ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>A small supplier is:</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>Voluntary registration</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">You can voluntarily register for GST if:</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ You're engaged in business in Canada;</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ 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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ you're a non-resident who supplies services to be performed in Canada; or</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ you're a non-resident who supplies intangible personal property such as intellectual property in Canada.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>How to register:</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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&utm_medium=vanity-url&utm_source=canada-ca_business-registration-online">follow these steps</a> to get a BN.</p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>Collecting GST</strong></p>\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="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="61395748" data-spl-bullet-format="{}">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"61395748","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">If only the price is mentioned, you have to state that the GST amount is included in the total price</p>\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="{"id":"61395748&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="61395748" data-spl-bullet-format="{}" start="2">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"61395748","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">If otherwise, you have to mention the price and the GST amount separately</p>\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="{"id":"61395748&q ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>Input Tax Credits in Canada</strong></p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto&quo ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>GST for drop shipping</strong></p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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. </p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>GST due dates and reporting periods</strong></p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">When calculating this amount, do not include revenue from:</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ Exports</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ zero-rated supplies of financial services</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ taxable supplies of capital real property</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ goodwill.</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Assigned and optional reporting periods</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"> </p>\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="{"ff":"Roboto& ▶\r\n<table data-cols="[{"wt":"2.167in"},{"wt":"2.167in"},{"wt":"2.167in"}]" data-table-name="Table_1" data-theme="{"themeName":"theme1","themeObj":{"tblPr":{"cell":{"borders":{"border-top":{"color":"rgb(0,0,0)","width":"1px","type":"solid"},"border-right":{"color":"rgb(0,0,0)","width":"1px","type":"solid"},"border-left":{"color":"rgb(0,0,0)","width":"1px","type":"solid"},"border-bottom":{"color":"rgb(0,0,0)","width":"1px","type":"solid"}}}}}}" data-width="6.50in">\r\n ◀<table data-cols="[{"wt":"2.167in"},{"wt":"2.167in"},{"wt":"2.167in"}]" data-table-name="Table_1" da ▶\t<tbody>\r\n\t\t<tr data-row-info="{"id":"rw-83mnhmvat0nc","type":"row"}">\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Annual revenue from taxable sales</strong></p>\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="{"ff":"R ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Assigned reporting period</strong></p>\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="{"ff":"Ro ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Optional reporting periods</strong></p>\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="{"ff":"Ro ▶\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-d3hd8mlcztu8","type":"row"}">\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">$1,50,000 or less (in the previous fiscal year)</p>\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Annual (during the current fiscal year)</p>\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Monthly, quarterly</p>\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="{"ff":"Roboto","fv": ▶\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-6hvfddj5lm37","type":"row"}">\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Between $1,50,001 and $6,00,000<br />\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">b)in your first two fiscal quarters of a fiscal year</p>\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Quarterly</p>\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">a)from the first day of the second fiscal quarter of that fiscal year</p>\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">b)from the first day of your third fiscal quarter of that year</p>\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Monthly</p>\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="{"ff":"Roboto","fv": ▶\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-w1yt6q75voyu","type":"row"}">\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">More than $6,00,000</p>\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Monthly</p>\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Nil</p>\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="{"ff":"Roboto","fv": ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>Due dates</strong></p>\r\n ◀<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto","fv":" ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>However, there are a few exceptions:</strong></p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">Your GST payment will be due by April 30 if:</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ you're an individual with business income for income tax purposes;</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ you file annual GST returns; and</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">■ your fiscal year ends on December 31.</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">Your GST payment would be due by April 30, but returns can be filed by June 15.</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">To change your assigned reporting period, you can login to the CRA website and make the changes directly.</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>How to calculate net tax</strong></p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">■ the GST collected during the reporting period</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">■ the GST paid for your business purchases and expenses for which you can claim an input tax credit.</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>How to file GST returns</strong></p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="43850654" data-spl-bullet-format="{}">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"43850654","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">A sheet displaying the reporting periods and due dates for your business</p>\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="{"id":"43850654&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="43850654" data-spl-bullet-format="{}" start="2">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"43850654","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">An access code for filing your returns online via GST netfile or by phone using GST telefile.</p>\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="{"id":"43850654&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="43850654" data-spl-bullet-format="{}" start="3">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"43850654","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">Remittance vouchers to use for making payments at your financial institution</p>\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="{"id":"43850654&q ▶\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="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">To fill out your GST return, you will need information about the following:</p>\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="{"ff":"Roboto& ▶\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="51405198" data-spl-bullet-format="{}">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"51405198","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">your sales (including exempt and zero-rated supplies) and other revenues</p>\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="{"id":"51405198&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="51405198" data-spl-bullet-format="{}" start="2">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"51405198","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">the GST you charged your customers (even if it wasn't collected)</p>\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="{"id":"51405198&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="51405198" data-spl-bullet-format="{}" start="3">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"51405198","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">the GST paid and payable by you</p>\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="{"id":"51405198&q ▶\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="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">Ensure that any amount you may have entered in a previous return is not included in the present return.</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">■ GST registrants (aside from charities) with an annual revenue of more than $1.5 million from taxable sales</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">■ Registrants who have to recapture ITCs for the provincial part of HST</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">■ Builders impacted by the transitional housing measures in British Columbia, Ontario, and Prince Edward Island</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>Filing returns by mail</strong></p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgb(255, 255, 255)"}"><strong>GST returns for non-residents </strong></p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">If you are a non-resident, fill out your GST return and remit your dues in Canadian dollars.</p>\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="{"ff":"Roboto& ▶\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="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">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 ◀<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="8.63pt" data-textformat="{"ff":"Roboto& ▶\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 </strong> </p>\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 fi ▶\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="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">When you cancel your registration, you will have to file two returns for two separate reporting periods:</p>\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="{"ff":"Roboto& ▶\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="64731199" data-spl-bullet-format="{}">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"64731199","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">A return for a reporting period ending on the day before you cancel your registration</p>\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="{"id":"64731199&q ▶\t</li>\r\n</ul>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="64731199" data-spl-bullet-format="{}" start="2">\r\n ◀<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"l ▶\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="{"id":"64731199","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}" data_styles="{"ff":"Roboto","fgc":"rgb(0,0,0)","size":"11","type":"text"}">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<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="64731199" data-list-info="{"id":"64731199&q ▶\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="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0,0,0)","size":"11","va":"baseline","type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Conclusion</strong></p>\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="{"ff":"Roboto& ▶\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 ◀<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 ment ▶ """ "summary" => "" "format" => "full_html" ] ] ] "field_add_rhs_section" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:1 [▶ "value" => "0" ] ] ] "field_categories" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:1 [▶ "target_id" => "836" ] ] ] "field_comments" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:6 [▶ "status" => "2" "cid" => "0" "last_comment_timestamp" => "1712559010" "last_comment_name" =>null "last_comment_uid" => "100" "comment_count" => "0" ] ] ] "field_filter_type" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:1 [▶ "target_id" => "544" ] ] ] "field_media_source" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:2 [▶ "target_id" => "1285" "target_revision_id" => "10693" ] ] ] "field_metatags" =>array:1 [▶ "x-default" =>array:1 [▶0 =>array:1 [▶ "value" => "{"description":"GST in Canada: A Complete Guide | Zoho Books\r\n Goods and Service Tax in Canada is an essential federal tax that impacts businesses. 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