8/24/2023 0 Comments Incurred expenses invoice![]() Information on the place-of-supply rules may be found in GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province. How the GST/HST will apply to out-of-pocket expenses charged by a supplier and reimbursed by the client generally depends on who is the recipient of the supply to which the out-of-pocket expense relates and the place-of-supply rules. Any reimbursement is an issue to be determined by the parties in other words, the client and the supplier are responsible for agreeing which of the supplier’s expenses will be reimbursed by the client, and to what extent. Generally, the client may agree to reimburse the supplier for some or all of these out-of-pocket expenses, in addition to paying a fee for the services. In this info sheet, the term out-of-pocket expenses refers to expenses that a supplier may incur when providing a taxable (other than zero-rated) supply of services to a client. Zero-rated means subject to the GST/HST at 0%. Taxable supply means a supply subject to the GST/HST. Service means anything other than property, money, and generally anything that is supplied to an employer by an employee in the course of employment. Registrant means a person who is registered, or who is required to be registered, for GST/HST purposes. ![]() Recipient of a supply of property or a service generally means, where consideration for the supply is payable under an agreement for the supply, the person who is liable to pay that consideration, and where there is no such agreement and consideration is payable for the supply, the person who is liable to pay that consideration. Property includes goods, real property and intangible personal property (such as trademarks, rights to use a patent, and admissions to a place of amusement), but does not include money. If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B‑103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. The GST applies in the rest of Canada at the rate of 5%. The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island. Reference in this publication is made to supplies that are subject to the GST or the HST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166. ![]() You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.įor listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres. ![]() If you require certainty with respect to any particular GST/HST matter, you may request a ruling. If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1-80 for additional information. The information in this publication does not replace the law found in the ETA and its regulations. Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA).
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