English: (Please note that PST transactions are ignored for these examples)}\par \pard\ql Example:\par \pard{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{1) On Sales:\cell Accounts Receivable\cell $ 107.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{ \cell Sales\cell $ 100.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{ \cell GST/HST payable to CCRA\cell $ 7.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}\ql (b) When departments receive payment for the above sales the full amount of the payment including the GST/HST shall be deposited and credited to the account receivable.\par \pard{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{2) At collection time:\cell Bank\cell $ 107.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{ \cell Accounts Receivable\cell $ 107.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}\ql (c) In the month that the sale (for the previous month) is to be reported on the return to CCRA, the GST/HST payable will be transferred by departments to CCRA by Interdepartmental Settlement in that same month.\par \pard{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{3) Monthly:\cell GST/HST Payable to CCRA\cell $ 7.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{ \cell IS (Credit Control Account)\cell $ 7.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\pard \fs24\ql\b GST and HST - Paid\fs24\b0 \par\par} \pard \ql \sb100\sa100 {(a) Departments are to record the GST or HST due to the suppliers at the same time as the related goods or services are recorded to the departmental accounting system.
French: (Prière de prendre note que les transactions de TVP ne sont pas prises en compte pour ces exemples).}\par \pard\ql Exemple :\par \pard{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{1) Au montant des ventes\cell Comptes débiteurs\cell $ 107.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{\cell Ventes\cell $ 100.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{\cell TPS/TVH payable à l'ADRC\cell $ 7.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}\ql b) Lorsque les ministères reçoivent le paiement des ventes susmentionnées, le montant total du paiement, y compris la TPS/TVH, doit être déposé et inscrit au compte débiteur.\par \pard{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{2) Au moment de la perception\cell Banque\cell $ 107.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{\cell Comptes débiteurs\cell $ 107.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}\ql c) Dans le mois ou la vente (du mois précédent) doit être rapportée à l'ADRC, la TPS/TVH payable doit être remise à l'ADRC par les ministères en utilisant un règlement interministériel durant ce même mois.\par \pard{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{3) Mensuellement\cell TPS/TVH payable à l'ADRC\cell $ 7.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{\cell RI (compte de contrôle du crédit)\cell $ 7.00\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\pard \fs24\ql\b TPS et TVH - Payées\fs24\b0 \par\par} \pard \ql \sb100\sa100 {a) Les ministères doivent imputer la TPS ou la TVH qui est payable aux fournisseurs en même temps que les biens ou services connexes sont inscrits au système de comptabilité du ministère.