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Selling and sales tax

How a sale is taxed, why the place it lands decides the tax, and what the tax page shows.

The tax follows the delivery

A sale states where the goods are sent, and the tax is that place’s tax. Each place has its own rates.

The tax class on the revenue account — set once, with the accountant — says if the stream is taxed at all.

Who collects

A platform that sells for the society may take a tax and pay it in its own name. That tax stands as the platform’s on the record. The society does not pay it a second time.

Each sale states the fact per tax, before it can post.

Exports

A sale out of Canada is taxed at 0% only when the record proves the goods left. The way they were sent is named. The proof of carriage is kept as a document.

A buyer’s address abroad is never proof on its own. With no proof, the sale is taxed at the home rate.

The report

The tax page shows the stretch in the return’s own shape. It lists revenue, the tax taken in, the credits claimed and the net. The report prepares the return; it does not file it.

The return is filed on the tax office’s own system, by the accountant or the operator.