Massage Therapy Association of Prince Edward Island. August 20, HST Information
|
|
- Violet Barker
- 5 years ago
- Views:
Transcription
1 Association of Prince Edward Island August 20, 2012 HST Information
2 Presentation HST Facts Tax System Comparison Massage Therapy Services, GST/PST Current Status Massage Therapy Services, HST Effective April 1, 2013 GST/PST to HST Transition Benefits of HST HST Additional Information 2
3 HST Facts Effective April 1 st, 2013 (*) HST rate - 14% Federal component - 5% Provincial component 9% Point of sale rebates Heating oil, child-sized clothing, child-sized footwear Rebate program for low and modest income households Administered by the Canada Revenue Agency (CRA) In general, GST rules will apply to HST * Subject to Legislative approval 3
4 HST Facts Input Tax Credits (ITCs) Input tax credits (ITCs) are credits for the GST/HST paid or payable on most goods and services acquired for consumption, use or supply in a commercial activity. ITCs are based on extent of use in commercial activities. To claim an ITC, a person must be a GST/HST registrant. ITCs are reported on a GST/HST return. 4
5 HST Facts Application of HST Supplies A supply is the provision of goods or services in any manner Taxable, zero-rated or exempt Small suppliers ( $30,000 revenue from taxable supplies, including zerorated supplies) Taxable Supplies Taxable at the HST rate for the participating province (PEI - 14%) Businesses who make taxable supplies can claim input tax credits for tax paid on inputs acquired to make those supplies 5
6 HST Facts Application of HST Zero-rated Supplies Taxable at the rate of 0% Businesses who make zero-rated supplies can claim input tax credits for the tax paid on inputs acquired to make those supplies. Zero-rated supplies are effectively tax free 6
7 HST Facts Application of HST Exempt Supplies Exempt supplies are not subject to the HST Businesses making exempt supplies cannot claim input tax credits for the tax paid on inputs acquired to make those supplies Tax paid on inputs is an additional cost of doing business and becomes embedded in the amount charged by the supplier for the exempt supplies 7
8 HST Facts Exempt Suppliers and Small Suppliers(*): The business will not be able to claim input tax credits for HST paid by the business HST expense (i.e. HST applied to electricity, rent, etc.) will increase costs for these businesses which may have to be passed on to customers (*) Small suppliers (i.e., those whose revenue from taxable supplies, including zero-rated supplies is $30,000) who choose not to register for GST/HST. 8
9 Tax System Comparison Provincial Sales Tax (PST) A Cascading Tax Example Tourist accommodation operator pays PST on items such as construction materials, repairs and maintenance, computer equipment and systems, accounting fees, office supplies and accommodation supplies used in providing guest accommodations Operator embeds the PST paid into the cost of accommodations Customer pays GST and PST on cost of accommodations Customer pays tax on tax GST and PST on the PST embedded into the cost of accommodations PST on top of GST on cost of accommodations 9
10 Tax System Comparison Harmonized Sales Tax (HST) A Value Added Tax Example Tourist accommodation operator pays HST on items such as construction materials, repairs and maintenance, computer equipment and systems, accounting fees, office supplies and accommodation supplies used in providing guest accommodations Operator receives an input tax credit for all HST paid Operator does not embed tax into the cost of accommodations Customer pays HST on cost of accommodations Customer does not pay tax on tax 10
11 GST/PST Current Status GST/PST on Expenses Subject to GST at 5% Purchase of most goods and services used by massage therapists in their commercial activities Purchase of goods for resale 11
12 GST/PST Current System GST/PST on Expenses Subject to PST at 10.5% (effective rate) Purchase of goods and services used by massage therapists in their commercial activities Exempt from PST Purchase of goods for resale 12
13 GST/PST Current Status GST/PST on Expenses Input Tax Credits at 5% for GST Paid or Payable on Business Inputs Purchase of most goods and services used by massage therapists in their commercial activities Purchase of goods for resale 13
14 HST Effective April 1, 2013 HST on Expenses Subject to HST at 14% Purchase of most goods and services used by massage therapists in their commercial activities Purchase of goods for resale 14
15 HST Effective April 1, 2013 HST on Expenses Input Tax Credits for 14% HST Paid or Payable on Business Inputs Purchase of goods and services used by massage therapists in their commercial activities Purchase of goods for resale 15
16 HST Effective April 1, 2013 Input tax credits available for GST/HST paid or payable on most goods and services acquired for consumption, use or supply by a message therapist in their commercial activities Costs reduced by 10.5% on goods and services used by massage therapists in their commercial activities, such as: Laundry services Accounting and legal services Telecommunication services Computers, software and maintenance fees Office Supplies 16
17 GST/PST and HST Summary 17
18 Expense Comparison GST/PST versus HST Under GST/PST Tax Regime Under HST Tax Regime Expense Annual GST PST Total Tax ITC Net Tax HST ITC Net Tax Tax Savings Laundry (GST/PST) 1, Telephone, fax, internet (GST/PST) 3, Supplies (GST/PST) 2, Advertising (GST) 1, Cleaning (GST) 1, Insurance membership (GST) 1, Bank charges (N/A) Credit/Debit card charges (N/A) 1, Utilities (GST) Accounting fees (GST/PST) 1, Office expenses (GST/PST) Rent (GST) 6, Total savings
19 GST/PST Registrant versus Non-Registered Small Supplier Under GST/PST Tax Regime Under HST Tax Regime Expense - See Notes Annual GST PST Total Tax ITC Net Tax HST ITC Net Tax Tax Increase Laundry (GST/PST) 1, Telephone, fax, internet (GST/PST) 3, Supplies (GST/PST) 2, Advertising (GST) 1, Cleaning (GST) 1, Insurance membership (GST) 1, Bank charges (N/A) Credit/Debit card charges (N/A) 1, Utilities (GST) Accounting fees (GST/PST) 1, Office expenses (GST/PST) Rent (GST) 6, Tax increase 2,263 19
20 Registrant versus Non- Registered Small Supplier Current situation Under HST as a registrant Under HST - exempt supplier Revenue 70,000 Revenue - price decrease of 1.3%, same net income 69,090 Expenses - including PST Expenses - including HST Expenses - including HST Revenue - price increase of 3.3%, same net income 72,310 Laundry 1,326 Laundry 1,200 Laundry 1,368 Telephone, fax, internet 3,315 Telephone, fax, internet 3,000 Telephone, fax, internet 3,420 Supplies 2,652 Supplies 2,400 Supplies 2,736 Advertising 1,800 Advertising 1,800 Advertising 2,052 Cleaning 1,800 Cleaning 1,800 Cleaning 2,052 Insurance & membership 1,200 Insurance & membership 1,200 Insurance & membership 1,368 Bank charges 600 Bank charges 600 Bank charges 684 Credit/Debit card charges 1,200 Credit/Debit card charges 1,200 Credit/Debit card charges 1,368 Utilities 780 Utilities 780 Utilities 889 Accounting fees 1,326 Accounting fees 1,200 Accounting fees 1,368 Office expenses 995 Office expenses 900 Office expenses 1,026 Rent 6,600 Rent 6,600 Rent 7,524 Total expenses 23,594 Total expenses 22,680 Total expenses 25,855 Net income 46,406 Net income 46,410 Net income 46,455 20
21 GST/PST Current System GST/PST on Supplies Subject to GST at 5% Supplies of massage therapy services Exempt from PST at 10.5% (effective rate) Supplies of massage therapy services 21
22 HST on Supplies On or After April 1, 2013 Subject to HST at 14% Supplies of massage therapy services 22
23 GST/PST to HST Transition Transition rules Prevent double taxation Prevent gaps in the application of tax The following information on transition rules is based on the rules in place in Ontario and British Columbia No decision has been made on transition rules for PEI Barring unforeseen circumstances, PEI is likely to follow the transition rules established in Ontario and British Columbia 23
24 GST/PST to HST Transition Transition issues that may affect massage therapists: Massage therapy sessions paid for prior to April 1, 2013 and the service performed on or after April 1, 2013 Sessions for use of saunas paid for prior to April 1, 2013 and used on or after April 1, 2013 Things to consider: When the service is performed When an amount for the service becomes due Whether an amount has been paid without becoming due 24
25 HST Additional Information Department of Finance, Energy and Municipal Affairs - Website Canada Revenue Agency (CRA) 25
Business Information Session August 8, Harmonized Sales Tax (HST)
Business Information Session August 8, 2012 Harmonized Sales Tax (HST) Budget 2012 Fiscal Context Fiscal situation of PEI deteriorated during 2011/12 Deficit rising on lower revenues and higher expenditures
More informationPublic Service Bodies Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province
GST/HST Info Sheet GI-179 March 2016 Public Service Bodies Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province This info sheet will help you calculate
More informationPublic Service Bodies Rebate for Charities Resident Only in Ontario
GST/HST Info Sheet GI-176 March 2016 Public Service Bodies Rebate for Charities Resident Only in Ontario This info sheet will help you calculate your public service bodies rebate (PSB rebate) if you are
More informationHarmonized Sales Tax and the Provincial Motor Vehicle Tax
Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4100(E) Rev. 13 Is this guide for you? T his guide explains whether or not you have to pay tax when you register a motor vehicle in New Brunswick,
More informationHarmonized Sales Tax for Ontario, British Columbia and Nova Scotia Point-of-Sale Rebate on Children s Goods
GST/HST Info Sheet GI-063 July 2010 Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia Point-of-Sale Rebate on Children s Goods NOTE: This GST/HST Info Sheet replaces the version dated
More informationSpecial Release on the HST
Special Release on the HST Marcil Lavallée 500 214 Montreal Road Ottawa, Ontario K1L 8L8 Telephone: 613 745-8387 Fax: 613 745-9584 www.marcil-lavallee.ca Ontario HST Did you know? Starting July 1, 2010,
More informationPublic Service Bodies Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador
GST/HST Info Sheet GI-182 March 2016 Public Service Bodies Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador This info sheet will help you calculate your public
More informationHarmonized Sales Tax for British Columbia Point-of-Sale Rebate on Motor Fuels
GST/HST Info Sheet GI-061 February 2010 Harmonized Sales Tax for British Columbia Point-of-Sale Rebate on Motor Fuels The Government of British Columbia has proposed a harmonized sales tax (HST) which
More informationGI-062 May Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia Point-of-Sale Rebate on Feminine Hygiene Products
GST/HST Info Sheet GI-062 May 2010 Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia Point-of-Sale Rebate on Feminine Hygiene Products The Government of Ontario and the Government of British
More informationGI-192 September Prince Edward Island HST Rate Increase Sales and Rentals of Non-residential Real Property
GST/HST Info Sheet GI-192 September 2016 Prince Edward Island HST Rate Increase Sales and Rentals of Non-residential Real Property On April 19, 2016, the Government of Prince Edward Island announced its
More informationHow Will HST Impact Your Business?
How Will HST Impact Your Business? Presented By: Sonia Vaknin, B.A., LL.B Tax Partner Date: June 2010 110-5925 Airport Road, Mississauga ON, L4V 1W1 Tel: (905) 678-2740 Fax: (905) 678-6760 www.hsp-ca.com
More informationHarmonized Sales Tax and the Provincial Motor Vehicle Tax
Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4100(E) Rev. 12 Is this guide for you? T his guide explains whether or not you have to pay tax when you register a motor vehicle in British Columbia,
More informationGI-082 June Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario. New housing
GST/HST Info Sheet GI-082 June 2010 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario The Government of Ontario is introducing a harmonized sales tax (HST)
More informationGST/HST Notice. This document uses the term provincial part to describe the 8% Ontario part or the 7% B.C. part of the HST, whichever is applicable.
GST/HST Notice No. 247 October 2009 Harmonized Sales Tax for Ontario and British Columbia Questions and Answers on General Transitional Rules for Personal Property and Services The 2009 Ontario Budget
More informationGST/HST Memoranda Series
GST/HST Memoranda Series 19.3.8 December 2007 New Housing Rebates and the HST This memorandum explains the GST/HST new housing rebates that are available for a portion of the federal component of the HST
More informationGirl Guides of Canada, Ontario Council
Girl Guides of Canada, Ontario Council HST for Ontario and Nunavut Units A Guideline on HST for Unit Treasurers Unit Banking Help Email: unitbanking.help@guidesontario.org Phone: 1-877-323-4545 ext. 2500
More informationNew Brunswick transitional rules for HST increase
New Brunswick transitional rules for HST increase April 2016 The 2016-17 New Brunswick budget announced an increase in the HST rate from 13% to 15%, effective July 1, 2016. Transitional rules have recently
More informationGST/HST Public Service Bodies Rebate
GST/HST Public Service Bodies Rebate RC4034(E) Rev. 18 Is this guide for you? This guide gives general information about how to calculate your goods and services tax/harmonized sales tax (GST/HST) public
More informationGST/HST Public Service Bodies Rebate
GST/HST Public Service Bodies Rebate RC4034(E) Rev. 17 Is this guide for you? T his guide gives general information about how to calculate your goods and services tax/harmonized sales tax (GST/HST) public
More informationNewfoundland and Labrador Council. Girl Guides of Canada HST Training Effective January 2014
Girl Guides of Canada HST Training Effective January 2014 Currently Girl Guide units/districts/areas are entitled to claim a rebate for 50% of the HST paid on expenses. Changes have recently been made
More informationHarmonized Sales Tax and the Provincial Motor Vehicle Tax
Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4100(E) Rev. 08 Is this pamphlet for you? T his pamphlet explains whether or not you have to pay tax when you register a motor vehicle in Nova
More informationTransitional Rules for the Nova Scotia HST Rate Increase
Transitional Rules for the Nova Scotia HST Rate Increase for the fiscal year 2010 2011 As of April 15, 2010 This Notice provides general descriptions of transitional rules for the increase in the Harmonized
More informationBulletin PST 118 Issued: November 2013 Revised: August 2016
Provincial Sales Tax (PST) Bulletin Bulletin PST 118 Issued: November 2013 Revised: August 2016 Vehicle Services and Parts Provincial Sales Tax Act Latest Revision: The revision bar ( ) identifies changes
More informationMinistry of Finance Tax Bulletin
Ministry of Finance Tax Bulletin ISSUED: April 1999 REVISED: April 2011 Bulletin MFT-CT 005 www.fin.gov.bc.ca/rev.htm Tax Rates on s Motor Tax Act and Carbon Tax Act Do you sell or purchase fuel in British
More informationOther Fuels Carbon Levy Remitter Return INSTRUCTION GUIDE
Other Fuels Carbon Levy Remitter Return INSTRUCTION GUIDE Climate Leadership Act Pursuant to the Climate Leadership Act, the Alberta carbon levy is effective January 1, 2017. The Government of Alberta
More informationPostal Standards Lettermail
Business Prices - 2017 Postal Standards Lettermail Contract Customers and Solutions for Small Business Effective January 16, 2017 - Revised Trade-mark of Canada Post Corporation. OM Official mark of Canada
More informationregistered with TRA as a carbon levy direct remitter for transportation fuels; or
Tax and Revenue Administration (TRA) Transportation Fuels Carbon Levy Remitter Return Instruction Guide Date released / updated: January 2018 Transportation Fuels Carbon Levy Remitter Return Instruction
More informationTax and Revenue Administration (TRA)
Tax and Revenue Administration (TRA) Fuel Tax Act Information Circular FT-1R1 Overview of Fuel Tax Last updated: February 9, 2017 NOTE: This information circular is intended to explain legislation and
More informationSALT RIVER PROJECT AGRICULTURAL IMPROVEMENT AND POWER DISTRICT E-27 CUSTOMER GENERATION PRICE PLAN FOR RESIDENTIAL SERVICE
SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT AND POWER DISTRICT E-27 CUSTOMER GENERATION PRICE PLAN FOR RESIDENTIAL SERVICE Effective: April 2015 Billing Cycle AVAILABILITY: The E-27 Price Plan is subject
More informationNewfoundland & Labrador USED TIRE MANAGEMENT PROGRAM TIRE SUPPLIER GUIDE
Newfoundland & Labrador USED TIRE MANAGEMENT PROGRAM TIRE SUPPLIER GUIDE TABLE OF CONTENTS The following handbook is presented for general information. The contents in this document are subject to change
More informationCanadian indirect tax news
Canadian indirect tax news Alberta carbon levy December 28, 2016 (16-5) Alberta has developed a new Climate Leadership Plan based on the recommendations put forward by the Climate Change Advisory Panel.
More informationMontgomery Township Community Energy Aggregation
Montgomery Township Community Energy Aggregation MCEA Round 2 Program Announcement! The Township of Montgomery is excited to announce another Montgomery Community Energy Aggregation program (MCEA Round
More informationOregon Withholding Tax Tables
Oregon Withholding Tax Tables Effective January 1, 2007 To: Oregon Employers The Oregon Withholding Tax Tables include: Things you need to know. The standard tax tables for all payroll periods. The computer
More informationThis notice provides rules claimants must follow to make a one-time claim for
Part III - Administrative, Procedural, and Miscellaneous Biodiesel and Alternative Fuels; Claims for 2014; Excise Tax Notice 2015-3 Section 1. PURPOSE This notice provides rules claimants must follow to
More information12/18/2015. Apportioned Charter Bus Registration. IRP Ballot 391 Implementation
Apportioned Charter Bus Registration IRP Ballot 391 Implementation 1 Ballot Background Information On September 18th, 2014, the International Registration Plan (IRP) jurisdictions voted in favor of amending
More informationSALT RIVER PROJECT AGRICULTURAL IMPROVEMENT AND POWER DISTRICT E-21 PRICE PLAN FOR RESIDENTIAL SUPER PEAK TIME-OF-USE SERVICE
SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT AND POWER DISTRICT E-21 PRICE PLAN FOR RESIDENTIAL SUPER PEAK TIME-OF-USE SERVICE Effective: April 2015 Billing Cycle Supersedes: November 2012 Billing Cycle
More informationPostal Standards Lettermail
Canada Post Prices - 2018 Postal Standards Lettermail CONSUMER (COUNTER) PRICES Effective January 15, 2018 Trade-mark of Canada Post Corporation. OM Official mark of Canada Post Corporation. canadapost.ca/prices
More informationPostal Standards Lettermail
Canada Post Prices - 2017 Postal Standards Lettermail CONSUMER (COUNTER) PRICES Effective January 16, 2017 Trade-mark of Canada Post Corporation. OM Official mark of Canada Post Corporation. canadapost.ca/prices
More informationPRESS RELEASE June 25, 2004
120 Torbay Road, Suite E-210, P.O. Box 21040, St. John=s, NL. A1A 5B2 Tel: (709) 726-8600 - Fax: (709) 726-9604 PRESS RELEASE June 25, 2004 The Newfoundland and Labrador Board of Commissioners of Public
More informationAPPENDIX IX-H COMBINED TAX WITHHOLDING TABLES FOR USE WITH THE SUPPORT GUIDELINES
APPENDIX IX-H COMBINED TAX WITHHOLDING TABLES FOR USE WITH THE SUPPORT GUIDELINES Includes Federal, State, Social Security and Medicare Income Tax Withholding Rates Weekly Payroll Period - Single Persons
More informationGeorgia Department of Revenue Policy Bulletin - MVD HB 170 Transportation Funding Act of 2015
Georgia Department of Revenue Policy Bulletin - MVD - 2015-01 HB 170 Transportation Funding Act of 2015 1) Purpose: Effective Date: July 1, 2015. 2) Authority: O.C.G.A. 40-2-11, 40-2-86.1, 40-2-151, 40-2-151.1,
More informationDebt Retirement Charge - General Information
Guide 101 January 2012 Debt Retirement Charge - General Information This guide provides an overview of the Debt Retirement Charge (DRC) program and explains: what is DRC who pays DRC DRC rates registration
More informationPublic Access Electric Vehicle Charging Station Rebate Program Agreement
Public Access Electric Vehicle Charging Station Rebate Program Agreement The City of Anaheim (City) is offering rebates to commercial, industrial, institutional, and municipal customers who install Level
More informationPapa Razzi Trattoria of Newbury, Inc Comparative Profit & Loss Statement For the Eleven Months Ending 11/24/2013
334,575 100.00% 334,205 100.00% 332,525 100.00% DINING ROOM REVENUE 3,755,842 100.00% 3,763,571 100.00% 1,316,654 100.00% 0 0.00% 0 0.00% 0 0.00% P.D.R. REVENUE 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%
More informationCedarpines Park Mutual Water Company
Revenue 100.401 Residential Consumption R&R Sect-4.2/4.95 $242,816 100.402 Commercial Consumption R&R Sect-4.2/4.95 $67 100.403 Construction Consumption R&R Sect-4.95 $0 100.411 Residential Meter Charge
More informationCHEROKEE NATION TAX COMMISSION MOTOR VEHICLE DIVISION RULES AND REGULATIONS
CHAPTER 1 GENERAL PROVISION SUBSECTION A GENERAL PROVISIONS REGULATION # MV:01-1-104 DOCUMENTS REQUIRED FOR REGISTRATION SUPERCEDES AUGUST 1, 2014JANUARY EFFECTIVE JANUARY 1, 2015TBD MATERIAL DATED: 01,
More informationClass 43.1, Class 43.2 and CRCE Presentation to Canadian Solar Industries Association
1 Class 43.1, Class 43.2 and CRCE Presentation to Canadian Solar Industries Association Michel Francoeur, P. Eng., Class 43.1/43.2 Secretariat Engineer Policy and Planning Branch Innovation and Energy
More information79th OREGON LEGISLATIVE ASSEMBLY Regular Session. House Bill 2704 SUMMARY
th OREGON LEGISLATIVE ASSEMBLY--0 Regular Session Sponsored by Representative HELM (Presession filed.) House Bill 0 SUMMARY The following summary is not prepared by the sponsors of the measure and is not
More informationWhat s Taxable Off-Reserve Under the HST and What s Not
Harmonized Sales Tax Ministry of Finance November 2013 What s Taxable Off-Reserve Under the HST and What s Not This publication provides information about Ontario s Harmonized Sales Tax (HST) Point-of-Sale
More informationFire Fighting, Police, and Emergency Equipment 135
www.revenue.state.mn.us Fire Fighting, Police, and Emergency Equipment 135 Sales Tax Fact Sheet 135 Fact Sheet What s New in 2016 We ve updated the layout to make this fact sheet easier to use. This fact
More informationExcise Taxes and Special Levies Memorandum
Excise Taxes and Special Levies Memorandum X3.1 July 2013 Goods Subject to Excise Tax This memorandum outlines the application of the excise tax imposed by Part III of the Excise Tax Act (the Act) on specific
More informationINJURY PREVENTION POLICY ANALYSIS
INJURY PREVENTION POLICY ANALYSIS Graduated Driver Licensing for Passenger Vehicles in Atlantic Canada Introduction Motor vehicle collisions (MVC) are a leading cause of death for young Atlantic Canadians.
More informationFRANCHISES ACT REGULATIONS
c t FRANCHISES ACT REGULATIONS PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this regulation, current to January 01, 2007. It is intended for information
More informationWhat s the Manitoba Used Car Dealers Association all about?
What s the Manitoba Used Car Dealers Association all about? The MUCDA is in regular contact with the many Government Departments, Federal and Provincial, that affect dealers. MUCDA maintains a close relationship
More informationAPPENDIX IX-H - COMBINED TAX WITHHOLDING TABLES FOR USE WITH THE SUPPORT GUIDELINES
APPENDIX IX-H - COMBINED TAX WITHHOLDING TABLES FOR USE WITH THE SUPPORT GUIDELINES Includes Federal, State, Social Security and Medicare Income Tax Withholding Rates Weekly Payroll Period - Single Persons
More informationPARKING SERVICES. Off-Street Parking Revenues
PARKING SERVICES Parking Services includes operation of two major Off- Street parking lots, all On- Street metered parking and parking enforcement activities. Off-Street Parking Off-Street Parking accounts
More informationMetro Transit Function: Public Works & Transportation
Agency Overview 85 Agency Mission The mission of the Metro Transit System is to provide safe, reliable, convenient, and efficient public transportation to the citizens and visitors of the Metro service
More informationTRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES. This transmittal memorandum contains changes to Department of Revenue Rules.
T/M #14-06 Date: January 20, 2014 TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES PURPOSE: This transmittal memorandum contains changes to Department of Revenue Rules. RULE CHAPTER TITLE: Tax on Motor
More informationDO NOT REPRODUCE WITHOUT EXPRESS PERMISSION Robert Vance 2018
Marital Balance Sheet Exhibit A Child Property Proposed Division or Separate Husband Wife No. Description Value Date Title FMV Debt Equity Property Marital % $ % $ Notes REAL ESTATE 1 Marital Residence
More informationINSTRUCTIONS FOR SECONDARY EMPLOYMENT APPROVAL APPLICATION FOR PRIVATE BUSINESSES AND PUBLIC AGENCIES AND FOR SPECIAL EVENTS
INSTRUCTIONS FOR SECONDARY EMPLOYMENT APPROVAL APPLICATION FOR PRIVATE BUSINESSES AND PUBLIC AGENCIES AND FOR SPECIAL EVENTS In order for San Jose police officers or reserve officers to be eligible work
More informationThe Benefits of Having a Municipal Electric Utility
The Benefits of Having a Municipal Electric Utility Karen Weeden, Sr. Rate Analyst April 20, 2015 TOPICS Goals of the Municipal Power Advantage Program Financial Benefits Non-financial Benefits MRES Membership
More informationJanuary 1, 2018 RATE SCHEDULE. 395 Southgate Drive, Guelph, ON N1G 4Y1. Billing: Admin: Fax:
January 1, 2018 RATE SCHEDULE 395 Southgate Drive, Guelph, ON N1G 4Y1 Billing: 519-822-3010 Admin: 519-822-3017 Fax: 519-822-0960 Time-of-Use rates for electricity came into effect for the majority of
More informationVOTE R LAMU COUNTY II I RECURRENT EXPENDITURE SUMMARY 2013/2014 AND PROJECTED EXPENDITURE SUMMARY FOR 2014/ /2016
305010101 Headquarters 2110200 Basic Wages - Temporary Employees - 17,085,586 18,500,000-2110201 Contractual Employees - 17,085,586 18,500,000-2210200 Communication, Supplies and Services - 1,505,000 1,730,000-2210201
More informationOptions for Scenario Five Mileage Fee (DMV Collection)
Options for Scenario Five Mileage Fee (DMV Collection) Mileage data is uploaded to Department of Motor Vehicles locations for fee calculation and payment as a condition of registering passenger vehicles.
More informationNet Metering & Compensation Seminar
Net Metering & Compensation Seminar November 2, 2017 Eversource Energy Hadley, MA Changes Are Here Market Net Metering Credit was introduced: 60% Market equal to 60% of distribution, transition, transmission
More information2010 Symposium on Mileage-Based User Fees: Moving Forward MOVING TO A VMT-FEE SYSTEM: TRANSITION CONSIDERATIONS. U n i v ersi ty o f Minnesota
2010 Symposium on Mileage-Based User Fees: Moving Forward MOVING TO A VMT-FEE SYSTEM: TRANSITION CONSIDERATIONS F errol O. Robinson, R esearch F ellow Humphrey Institute o f Public Affairs U n i v ersi
More informationCanadian Federal and Provincial Fiscal Tables
Canadian Federal and Provincial Fiscal Tables Table of contents Budget balances Budget balances relative to GDP Revenues, annual growth rate Revenues relative to GDP Total expenses, annual growth rate
More informationTax benefits for ultra low emission vehicles
k0 Tax benefits for ultra low emission vehicles Ultra low emission vehicles (ULEVs) are usually defined as vehicles that emit less than 75g of carbon dioxide (CO2) for every kilometre travelled. They will
More informationHeather Ridge Metropolitan District Proposed Budget General Fund For the Year ended December 31, 2013
Budget General Fund Beginning fund balance $ 33,094 $ 17,044 $ 23,372 $ 23,372 $ 67,686 Property taxes 141,585 184,093 182,339 184,000 143,602 Specific ownership taxes 8,146 11,046 8,078 12,000 8,616 Miscellaneous
More informationPreparing for the Alberta Carbon Levy
Preparing for the Alberta Carbon Levy Alan L. Ross, Regional Managing Partner, Borden Ladner Gervais LLP Beverly Gilbert, Borden Ladner Gervais LLP Tax Group Kim Berjian, ConocoPhillips Canada Bruce Lawrence,
More informationMo. Day Year. The last four digits of the phone number are required for rebate processing.
$70 REDEMPTION FORM Offer valid on purchases from 02/04/19 to 03/03/19. Form must be postmarked or received by 04/03/19. For more information about this promotion, please call 1-866-212-9619. To learn
More informationLos Angeles County Metropolitan Transportation Authority Permit Parking Terms and Conditions
Los Angeles County Metropolitan Transportation Authority Permit Parking Terms and Conditions The following Terms and Conditions ( Agreement ) govern your account with Metro, which account may be administered
More informationRevised Cal. P.U.C. Sheet No E Cancelling Original Cal. P.U.C. Sheet No E
Revised Cal. P.U.C. Sheet No. 35229-E Cancelling Original Cal. P.U.C. Sheet No. 28209-E ELECTRIC SCHEDULE EM-TOU Sheet 1 APPLICABILITY: TERRITORY: This schedule is applicable to service for residential
More informationAdopted Requested Executive Position Title CG-RG FTEs Amount FTEs Amount FTEs Amount
Agency: Metro Transit Function: Dept. of Public Works and Transportation 2015 2016 Adopted Requested Executive Position Title CG-RG FTEs Amount FTEs Amount FTEs Amount Transit Service Manager 44-16 1.00
More informationDMV/STUDY STREAMLINING IFTA AND IRP PROCESSES DMV STUDY STREAMLINING IFTA AND IRP PROCESSES
DMV STUDY STREAMLINING IFTA AND IRP PROCESSES Reba Calvert, Administrative Officer III, DMV John Panza, Director Excise Tax Division, DOR April 5, 2018 Session Law 2017-57 SECTION 34.33.(a) Study. The
More informationVehicle Branding and Continuous Registration of Vehicles in Ontario for Licensed Limousines
STAFF REPORT ACTION REQUIRED Vehicle Branding and Continuous Registration of Vehicles in Ontario for Licensed Limousines Date: December 15, 2008 To: From: Wards: Reference Number: Licensing and Standards
More informationTHE NARRAGANSETT ELECTRIC COMPANY LARGE DEMAND RATE (G-32) RETAIL DELIVERY SERVICE
Sheet 1 AVAILABILITY Electric delivery service shall be taken under this rate for all purposes by any customer who is placed on the rate by the Company in accordance with this paragraph. The Company shall
More informationMaritime Electric C A N A D A PROVINCE OF PRINCE EDWARD ISLAND BEFORE THE ISLAND REGULATORY AND APPEALS COMMISSION
Maritime Electric C A N A D A PROVINCE OF PRINCE EDWARD ISLAND BEFORE THE ISLAND REGULATORY AND APPEALS COMMISSION IN THE MATTER of Section 20 of the Electric Power Act (R.S.P.E.I. 1988, Cap. E- 4) and
More informationNational Grid. Narragansett Electric Company INVESTIGATION AS TO THE PROPRIETY OF COMPLIANCE TARIFF CHANGES. 2 nd Amended Compliance Filing
National Grid Narragansett Electric Company INVESTIGATION AS TO THE PROPRIETY OF COMPLIANCE TARIFF CHANGES 2 nd Amended Compliance Filing Attachment 1: Book 2 of 2 April 2010 Submitted to: Rhode Island
More informationPUBLIC Law, Chapter 539 LD 1535, item 1, 124th Maine State Legislature An Act To Create a Smart Grid Policy in the State
PLEASE NOTE: Legislative Information cannot perform research, provide legal advice, or interpret Maine law. For legal assistance, please contact a qualified attorney. Emergency preamble. Whereas, acts
More informationHydroGenerations PROGRAM HANDBOOK
HydroGenerations PROGRAM HANDBOOK TABLE OF CONTENTS Please ensure you are reading the most recent version of this handbook by visiting the NV Energy website, www.nvenergy.com/hydro. Contents HydroGenerations
More informationEMBARGOED UNTIL RELEASE AT 8:30 A.M. EST, WEDNESDAY, JANUARY 31, 2007 GROSS DOMESTIC PRODUCT: FOURTH QUARTER 2006 (ADVANCE)
NEWS RELEASE EMBARGOED UNTIL RELEASE AT 8:30 A.M. EST, WEDNESDAY, JANUARY 31, 2007 Virginia H. Mannering: (202) 606-5304 BEA 07-02 Recorded message: (202) 606-5306 GROSS DOMESTIC PRODUCT: FOURTH QUARTER
More informationINNOVATIONS IN SOLAR AND ENERGY RETROFITS
INNOVATIONS IN SOLAR AND ENERGY RETROFITS JEFFREY LESK NH&RA JULY 2017 LIHTC + SOLAR ITC UNDER ONE ROOF 9% LIHTC 4% LIHTC * Solar Panel Cost $1,000,000 $1,000,000 Solar Credit (30%) $300,000 $150,000 (assumes
More informationUPPER CUMBERLAND ELECTRIC MEMBERSHIP CORPORATION. RESIDENTIAL RATE--SCHEDULE RS (March 2019) Availability. Character of Service.
UPPER CUMBERLAND ELECTRIC MEMBERSHIP CORPORATION RESIDENTIAL RATE--SCHEDULE RS () Availability This rate shall apply only to electric service to a single-family dwelling (including its appurtenances if
More informationD.P.U A Appendix B 220 CMR: DEPARTMENT OF PUBLIC UTILITIES
220 CMR 18.00: NET METERING Section 18.01: Purpose and Scope 18.02: Definitions 18.03: Net Metering Services 18.04: Calculation of Net Metering Credits 18.05: Allocation of Net Metering Credits 18.06:
More informationParking Utility Function: Public Works & Transportation
Agency Overview 82 Agency Mission The mission of the Parking Utility is to provide safe, convenient and affordable parking to the City s citizens and visitors, consistent with City Transportation policies.
More informationALBERTA CARBON LEVY. Impact of Producers, Marketers and Users of Fuel. December 15, 2016 Craig McDougall, QC / Peter Mitchell, CA Felesky Flynn LLP
ALBERTA CARBON LEVY Impact of Producers, Marketers and Users of Fuel December 15, 2016 Craig McDougall, QC / Peter Mitchell, CA Felesky Flynn LLP ALBERTA CARBON LEVY Effective January 1, 2017 $20 per tonne
More informationOntario s Electrical Product Approval Requirements
Ontario s Electrical Product Approval Requirements Before an electrical product or piece of electrical equipment is used, sold, displayed or advertised for sale in Ontario, it must be approved by an accredited
More informationTHE CONNECTICUT LIGHT AND POWER COMPANY dba EVERSOURCE ENERGY AND THE UNITED ILLUMINATING COMPANY
THE CONNECTICUT LIGHT AND POWER COMPANY dba EVERSOURCE ENERGY AND THE UNITED ILLUMINATING COMPANY Virtual Net Metering Application Effective November 18, 2016 This application form addresses virtual net
More informationMassDOT Highway ROW Solar PV Energy Program. Hongyan (Lily) Oliver Massachusetts Department of Transportation Office of Transportation Planning
MassDOT Highway ROW Solar PV Energy Program Hongyan (Lily) Oliver Ph.D. Massachusetts Department of Transportation Office of Transportation Planning Driving Forces for Renewable Energy Reduce GHG emissions
More informationSelf-Assessor Carbon Levy Remitter Return INSTRUCTION GUIDE Climate Leadership Act
Self-Assessor Carbon Levy Remitter Return INSTRUCTION GUIDE Climate Leadership Act Pursuant to the Climate Leadership Act, the Alberta carbon levy is effective January 1, 2017. Who Must Complete This Return
More informationElectric Vehicle Charging Incentive Program (EVCIP) Application Form
Ministry of Transportation Electric Vehicle Charging Incentive Program (EVCIP) Application Form Instructions Submit all required documentation with your application. Incomplete applications that do not
More information79th OREGON LEGISLATIVE ASSEMBLY Regular Session. House Bill 3157
th OREGON LEGISLATIVE ASSEMBLY--0 Regular Session House Bill Sponsored by Representatives DOHERTY, MCLAIN (at the request of Radio Cab Company) SUMMARY The following summary is not prepared by the sponsors
More information16 17F 18F 19F 16 17F 18F 19F 16 17F 18F 19F 16 17F 18F 19F 16 17F 18F 19F 16 17F 18F 19F 16 17F 18F 19F
Forecast detail Average annual % change unless otherwise indicated Real GDP Nominal Employment Unemployment rate Housing starts GDP % Thousands Retail sales CPI 16 17F 18F 19F 16 17F 18F 19F 16 17F 18F
More informationFor further information on the application of the GST/HST, please go to: tps/gnrl/menu eng.html.
What s Taxable under the HST and What s Not? 1 Here are some examples of common products and services purchased by British Columbians and how they will be affected by the HST. This is not an exhaustive
More informationHeber Light & Power Electric Service Rule No. 14 NET METERING SERVICE
Heber Light & Power Electric Service Rule No. 14 NET METERING SERVICE 1. Overview The Company offers Residential and Small General Service Customers net metering service that allows the Customer to use
More informationShedding Light on S lar Overview of Solar Finance
OBAR Climate Action Committee PG&E Pacific Energy Center Thank you! Shedding Light on S lar Overview of Solar Finance 3/10/2017 Doug McKenzie dmckenzie@norcalsolar.org Solar Finance Two types of Residential
More informationChanging your vehicle
Information Guide G6 This Information Guide deals with the regulations and procedures involved in changing the vehicle associated with an SPSV licence. Changes of vehicle are permitted, provided the replacement
More informationFlorida Department of Revenue
Florida Department of Revenue Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida THIS APPLICATION IS TO BE USED FOR CALENDAR YEAR 2016. TC Rule 12B-5.150
More informationFederated States of Micronesia
IMF Country Report No. 13/17 Federated States of Micronesia 2012 ARTICLE IV CONSULTATION 2012 Statistical Appendix January 29, 2001 January 29, 2001 This Statistical Appendix paper for the Federated States
More information