“”block of assets” means a group of assets falling within a class of assets comprising— (a) tangible assets, being buildings, machinery, plant or furniture; (b) intangible assets, being know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercia...
Late payment surcharges If you charge late-payment surcharges, you do not charge GST/HST on the surcharge. GST/HST is payable only on the original invoiced amount. Example You operate a business in Manitoba. You issue an invoice that shows the price of goods as $100, plus GST. Your ...
7.5% Reduced Some commercially rented space and machinery 5% Reduced Domestic electricity supply 4.5% Reduced Legal advisory services; audit services; printing 2.25% Reduced Hospital and cleaning services; advanced trade rate on imported items 1.5% Reduced Land development 0% Zero Exports Barbados VAT ...