If you file your return late and line 109 shows an amount owing, we will charge you a mon bottier code promo penalty and interest on the amount, minus any instalments you have already paid.
Do not include on this line any provincial transitional rebates that you are entitled to claim as the builder of new housing.
Line 405 Other GST / HST to be self-assessed Complete this line if any of the following situations apply: You are a registrant and have to self-assess the provincial part of the HST on property or services brought into a participating province.
These amounts must be reported on line 1201.Client group Selected forms and publications listed by client group such as: Persons with disabilities, Seniors, Students, Non-residents, Visitors to Canada, Employers, Farmers, Fishers, and more.If you file a paper return, enter this amount on the return portion (Part 2) that you will send.Forms are printed documents with blank spaces for completing the required information.For more information, see Guide RC4052, GST / HST Information for the Home Construction Industry.If you file a paper return and choose not to pay electronically, enter the amount from line 115 on the return portion (Part 2) that you will send.
GST hST returns using another electronic method.
In this case, although you will not complete line 106 and line 107, use the instructions for those lines to calculate the total you will enter on line 108 of the electronic return.
If you must use, gST hST, netfile only, follow the instructions in GST / HST Info Sheet GI-118, Builders and GST / HST netfile, to complete your return instead of the instructions on this web page.
Tax Credit (2011 and later tax years) T2SCH309 Additional Certificate Numbers for the Newfoundland and Labrador Interactive Digital Media Tax Credit (2015 and later tax years) T2SCH385 Manitoba Odour-Control Tax Credit (2013 and later tax years) T2SCH504 Ontario Resource Tax Credit and Ontario Additional Tax.
For more information on provincial transitional rebates, see GST / HST Info Sheet GI-096, Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia or GST / HST Info Sheet GI-151, Harmonized Sales Tax: Provincial Transitional New Housing Rebate for.Complete Schedule A, Builders transitional information.GST hST quarterly instalment payments, see, pay the, gST hST by instalments.Lived in own house enter your information and click.If you are an individual with business income for income tax purposes and have a December 31 fiscal year-end, your return due date is June.Line 1103 Number of housing units Enter on line 1103 the total number of units that relate to the sales entered on line 1102.GST hST, payroll, corporation income tax.Do not use the remittance part of your GST / HST return.If you provide the Ontario First Nations point-of-sale relief, the amount of HST collected or collectible on the supply must be included in the line 105 calculation at the full 13 rate.
Line 109 Net tax If you file a paper return, subtract line 108 from line 105 and enter the amount on line 109.
See Who remits the tax for a taxable sale of real property Vendor or purchaser?