Taxation

Units are responsible to ensure all transactions they initiate are tax-compliant. For example, units must ensure that:

• GST and PST are properly charged, collected and remitted on all sales of taxable goods or services.
• Appropriate GST recovery rates are applied against the units' CFOAPAL(s).
• Tax is properly accounted for on the acquisition of goods or services.
• Payroll Services is made aware of situations that may require the assessment of a taxable benefit (e.g., employer-paid parking) and any other unique payroll issue.
• Units are compliant with charity taxation laws

This section of the FSD's website provides resources to assist units in the area of tax compliance in the following categories:

• Collection of registration, tuition and similar fees for non-credit courses, conferences, performances, fundraising diners and similar events 
• Sale and rental of goods and services and other contract revenue
• Acquisition of goods and services
• Payroll
• Charity taxation
• Record retention
• Students
• What's New
• Archival information

If, after reading the information contained in the above sections, additional assistance is required, units can contact Manager - Taxation at 966-2461.