To: Chief Financial Officers, Deputy Chief Financial Officers and Fleet Managers 3.1 This summary supports the Directive on the Payment, Collection and Transfer of Provincial Taxes and Royalties (Directive). GST/HST (waiver form) – exemption GNWT No R107442691 . . Section 2.1.1 of the Retail Sales Tax Act (in Kraftdestratischer Tax Plan for More Jobs and Growth Act, 2009, about 34, Sched. A, p. 4 (3) is only in effect from the date of enactment.) The RTA has exempted GNWT and certain related companies from paying GST/HST for acquired goods or services. Services using other fleet management services may have imposed fuel taxes at the time of purchase and the department would then seek a refund. In response to the revised ATTs, departments and agencies cannot require fuel tax reductions from the Province of Saskatchewan and Nunavut. Compliance with the conditions of the RTA is mandatory in accordance with the tax office`s policy for the collection and transfer of taxes on provincial turnover (application of mutual tax treaties and comprehensive integrated tax coordination agreements). . Goods and services purchased for GNWT require the buyer to provide creditors with a signed GST/HST certificate of exception. This can be obtained from the visa coordinator of the relevant department. Fleet Manager: If you need more information, please contact your credit card service provider or Serge Joanisse, Real Property and Materiel Policy Division at 613-957-2524 or email: Joanisse.Serge@tbs-sct.gc.ca.

. 3.3 This summary is to be read in conjunction with the directive on the payment, collection and transfer of provincial taxes and royalties and the guideline on the payment, registration and reduction of Quebec VAT. Assistant Comptroller General Financial Management and Analysis Sector Office of the Comptroller General . . The Mutual Tax Agreement (REziprocessible Taxation) with the Government of Canada exempts the Government of the Northwest Territories (GNWT) and businesses related from the payment of the Goods and Services Tax (GST) or the Harmonized Revenue Tax (HST) for the purchase of taxable goods and services. In addition, the revised RTA includes a new fuel tax payment obligation introduced under the Petroleum Products Tax Act, R.S.N.W.T. 1988, c.P-5, as of September 1, 2009. As a result of the successful conclusion of this RTA, departments and agencies must now pay a fuel tax in this jurisdiction. . E-mail: Contact the Nova Scotia Ministry of Finance by e-mail: pangxi@gov.ns.ca This is intended to certify that real estate and/or services (insert department/agency name) ordered or acquired by the authority (insert the name of the department/agency) are acquired with Crown funds and are therefore not subject to the province`s sales and consumption rights (insert name).

. If you need specific information about land fees and taxes, you`ll find contact information on the following website. www.fin.gov.nt.ca/services/fuel-tax. Fuel excise rates are indicated in applicable provincial or territorial legislation.