construction summary worksheet...gst191-ws e (13) construction summary worksheet you have to...
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GST191-WS E (13)
Construction Summary Worksheet
You have to complete this worksheet if you built a new house orsubstantially renovated your existing house, and you are claiming aGST/HST new housing rebate by filing Form GST191, "GST/HST NewHousing Rebate Application for Owner-Built Houses".
If you make a claim for a substantial renovation or major addition, makesure you meet the conditions. For example, renovating the basement oradding a garage or a deck to your existing house does not meet thedefinition of either a substantial renovation or a major addition and youdo not qualify for the new housing rebate. For more information onsubstantial renovations and major additions and for instructions on howto complete this form, see Guide RC4028, "GST/HST New HousingRebate".
Agence du revenudu Canada
Canada RevenueAgency
GST191-WS – 1
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NOTE: In this form, the text inserted between square brackets representsthe regular print information.
Protected B when completed
GST191-WS – 2
All rebate claims are subject to audit. To avoid a delay in processingyour claim or having this claim denied, make sure this worksheet iscompleted in full. All the information requested must be entered on thisworksheet, since we use it to verify your eligibility for the rebate. Youcan only apply for the new housing rebate once for each house, usingone application form and worksheet for each house.
Attach this form to Form GST191 and keep one copy for your records.You do not have to send proof of occupancy or your invoices with yourforms, except where the vendor did not charge the GST/HST on theinvoice (photocopies are accepted). However, you must keep your proofof occupancy and the original invoices for six years in case we ask tosee them.
Generally, to claim the rebate, you have two years from the date theconstruction or substantial renovation is substantially completed. For more information, see Guide RC4028, "GST/HST New HousingRebate", go to www.cra.gc.ca/gsthst, or call 1-800-959-5525.
GST191-WS – 3
Section A – Claimant information
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Date of occupancy
Did you live in the house at any time during theconstruction or substantial renovation?
Year Month Day
NoYes
Address of the new house (Unit No. – Street No., Street name, RR)
City Province or territory Postal code
Claimant's previous address (Unit No. – Street No., Street name, RR)
City Province or territory Postal code
Section B – Construction information
Building permit number
Name of the issuing municipality
Construction start date Construction end date
The fair market value used in the rebate calculation on Form GST191must be the value of the entire property (both land and building), notsimply of the major addition or substantial renovation.
Enter the fair market value at thetime of substantial completion (of both the building and the land). $
GST191-WS – 4
Year Month Day Year Month Day
GST191-WS – 5
How did you determine this fair market value?
Is your claim for a substantial renovation or majoraddition?
If you have built a new house, what are its total dimensions?
sq. metres
You are not eligible to claim a new housing rebate for a major additionunless you also renovate your existing house and the work is soextensive that your entire house is viewed as a newly built home. For more information, see Guide RC4028.
NoYes
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GST191-WS – 6
If yes, describe the substantial renovation or major addition:
Give the dimensions of the substantial renovation or major addition:
Give the total dimensions of the house (including the substantialrenovation or major addition):
sq. metres
sq. metres
GST191-WS – 7
Section C – Construction details
In the following charts, for each vendor, list the total of all theconstruction invoices for these qualifying goods and services, whether ornot the GST/HST was charged. Only invoices in the name of the claimantor co-owners qualify for the rebate. You may record all the invoices fromthe same vendor on one line (record the date of the earliest invoice inthe column "Invoice date"). If a vendor did not charge you the GST/HST, attach a copy of the invoice to the worksheet. Photocopies are accepted.Keep all your invoices for six years in case we ask to see them.
Enter the vendor's name, Business Number (GST/HST number), and theGST/HST paid. Do not include estimates or quotes. Use pages 11, 15,19, 23, 27, 31, 35 and 39 [2, 3, and 4] to record the GST paid. Usepages 12, 16, 20 24, 28, 32, 36 and 40 [5, 6, and 7] to record the HSTpaid. Follow the instructions on pages 42 to 44 [8], and enter theamounts onto page 7 [1] of Form GST191, "GST/HST New HousingRebate Application for Owner-Built Houses".
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Note: Use a tick mark to show whether the invoice is for labour only (in column L), materials only (in column M), or for both labour andmaterials tick both columns (columns L and M).
GST191-WS – 8
Photocopy and attach additional worksheets as required. You can use afacsimile of the following chart (for example, a computer-generatedprintout). However, make sure that it follows the same format as the one set out on pages 9 to 12 [below]. Complete the chart using the followingexample as a guide.
No
1
1
2
4
5
Description of goods and services
Excavation
Land purchase
General contractor
Site preparation
Demolition
Vendor's name
ABC Company
3Architectural andengineering
GST191-WS – 9
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Vendor's Business Number (GST/HST no.)
Invoicenumber
No
GST191-WS – 10
Invoice date (YYYY-MM-DD)
16301
1
2
3
4
5
123456789 2013-05-14
No
1
1
2
3
4
5
GST191-WS – 11
$3,932.25
GST paidat 5%
GST paid at 6%
√
Invoice amount
L MGST paid
at 7%
$187.25
Box 1 Box 3Subtotal for
this page Box 2
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GST191-WS – 12
Box 8 Box 9
1
2
3
4
5
Box 6Box 4 Box 5 Box 7
1
HST paid at 15%before2007
HST paidat 15%in 2010 or laterNo
HST paid at 14%before2008
HST paid
at 12%
HST paid
at 13%
HST paidat 14% in2013 or
later
No
GST191-WS – 13
6
7
8
9
10
Utility connections – Enter the information in (a), (b), (c), and (d) below.
Vendor's nameDescription of goods
and services
a) water and sewer
b) natural gas
c) electricity
d) other
Excavation and backfill
Footings, foundation
Waterproofing
Framing
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GST191-WS – 14
Invoicenumber
No
6Utility connections – Enter the information in (a), (b), (c), and (d) below.
a)
b)
c)
d)
7
8
9
10
Vendor's Business Number (GST/HST no.)
Invoice date (YYYY-MM-DD)
GST191-WS – 15
No
6
a)
b)
c)
d)
7
8
9
10
GST paidat 5%
GST paid at 6%
Invoice amount
L MGST paid
at 7%
Box 1 Box 3Box 2
Utility connections – Enter the information in (a), (b), (c), and (d) below.
Subtotal forthis page
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GST191-WS – 16
Utility connections – Enter the information in (a), (b),(c), and (d) below.
Box 6 Box 7 Box 8Box 4 Box 5
6
a)
b)
c)
d)
7
8
9
10
HST paid at 15%before2007
HST paidat 15%in 2010 or laterNo
HST paid at 14%before2008
HST paid
at 12%
HST paid
at 13%
HST paidat 14% in2013 or
later
Box 9
GST191-WS – 17
No
11Concrete finishing – Enter the information in (a) and (b)below.
12
13
15
16
17
18
14
Description of goods and services
a) garage
b) basement
Plumbing
Electrical wiring, outlets
Roofing: shingles, others
Masonry
Windows and doors
Garage door(s)
HVAC (heating, ventilation,A/C)
Vendor's name
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GST191-WS – 18
Invoicenumber
No
11Concrete finishing – Enter the information in (a) and (b)below.
a)
b)
12
13
15
16
17
18
Vendor's Business Number (GST/HST no.)
14
Invoice date (YYYY-MM-DD)
No
11
a)
b)
12
13
15
16
17
18
14
GST191-WS – 19
GST paid at 5%
GST paidat 6%
Invoice amount
L MGST paid
at 7%
Box 1 Box 3Box 2
Concrete finishing – Enter the information in (a) and (b)below.
Subtotal forthis page
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11
a)
b)
12
13
15
16
17
14
18
Concrete finishing – Enter the information in (a) and (b)below.
Box 6Box 4 Box 5
GST191-WS – 20
HST paid at 15%before2007
HST paidat 15%in 2010 or laterNo
HST paid at 14%before2008
HST paid
at 12%
HST paid
at 13%
HST paidat 14% in2013 or
later
Box 7 Box 8 Box 9
GST191-WS – 21
No
19 Insulation – Enter the information in (a), (b), and (c) below.
20Exterior finish – Enter the information in (a), (b), and (c) below.
Vendor's nameDescription of goods
and services
a) roof and ceiling
b) walls
c) vapour barrier
a) siding
b) eavestrough
c) soffit and fascia
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GST191-WS – 22
Invoicenumber
No
a)
b)
Exterior finish – Enter the information in (a), (b), and (c)below.
20
a)
b)
c)
c)
Vendor's Business Number (GST/HST no.)
19 Insulation – Enter the information in (a), (b), and (c) below.
Invoice date (YYYY-MM-DD)
No
19
b)
c)
20
a)
b)
c)
a)
GST191-WS – 23
Subtotal forthis page Box 3Box 1
GST paid at 5%
GST paidat 6%
Invoice amount
L MGST paid
at 7%
Box 2
Insulation – Enter the information in (a), (b), and (c) below.
Exterior finish – Enter the information in (a), (b), and (c)below.
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Insulation – Enter the information in (a), (b), and (c) below.
Box 6Box 4 Box 5
20
a)
b)
c)
19
a)
b)
c)
Exterior finish – Enter the information in (a), (b), and (c)below.
GST191-WS – 24
HST paid at 15%before2007
HST paidat 15%in 2010 or laterNo
HST paid at 14%before2008
HST paid
at 12%
HST paid
at 13%
HST paidat 14% in2013 or
later
Box 7 Box 8 Box 9
GST191-WS – 25
NoDescription of goods
and servicesVendor's name
23Flooring – Enter the information in (a), (b), (c), and (d) below.
24
25
b) carpeting
c) hardwood flooring
d) staircase
Ceramic tile
Trim carpentry
21
22
Exterior painting
Drywall
a) resilient flooring
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GST191-WS – 26
Invoicenumber
NoVendor's Business Number
(GST/HST no.)
21
22
(a)
(b)
(d)
24
25
(c)
23Flooring – Enter the information in (a), (b), (c), and (d)below.
Invoice date (YYYY-MM-DD)
No
GST191-WS – 27
21
22
23
(a)
(b)
(c)
(d)
24
25
Subtotal forthis page Box 3Box 1
GST paid at 5%
GST paidat 6%
Invoice amount
L MGST paid
at 7%
Box 2
Flooring – Enter the information in (a), (b), (c), and (d) below.
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Box 6Box 4 Box 5
Flooring – Enter the information in (a), (b), (c), and (d)below.
GST191-WS – 28
23
(a)
(b)
(c)
(d)
24
25
22
HST paid at 15%before2007
HST paidat 15%in 2010 or laterNo
HST paid at 14%before2008
HST paid
at 12%
HST paid
at 13%
HST paidat 14% in2013 or
later
Box 7 Box 8 Box 9
No
GST191-WS – 29
30Interior decoration – Enter the information in (a) and (b) below.
Description of goods and services
a) painting
b) wall coverings
Vendor's name
26
27
28
29
Cabinets/vanities
Built-in appliances
Plumbing fixtures
Lighting fixtures
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GST191-WS – 30
Invoicenumber
NoVendor's Business Number
(GST/HST no.)
26
27
28
29
a)
b)
30Interior decoration – Enter the information in (a) and (b)below.
Invoice date (YYYY-MM-DD)
No
30
a)
b)
GST191-WS – 31
26
27
28
29
Subtotal forthis page Box 3Box 1
GST paid at 5%
GST paidat 6%
Invoice amount
L MGST paid
at 7%
Box 2
Interior decoration – Enter the information in (a) and (b)below.
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Box 6Box 4 Box 5
Interior decoration – Enter the information in (a) and (b)below.
GST191-WS – 32
30
a)
b)
26
27
28
29
HST paid at 15%before2007
HST paidat 15%in 2010 or laterNo
HST paid at 14%before2008
HST paid
at 12%
HST paid
at 13%
HST paidat 14% in2013 or
later
Box 7 Box 8 Box 9
GST191-WS – 33
NoDescription of goods
and servicesVendor's name
35
36
Decks
Fencing
31Landscaping – Enter the information in (a), (b), and (c) below.
32
33
34
a) fill and topsoil
b) trees, shrubs, grass
c) irrigation system
Driveway
In-ground swimming pool
Outdoor patio
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GST191-WS – 34
Invoicenumber
No
35
36
Vendor's Business Number (GST/HST no.)
31Landscaping – Enter the information in (a), (b), and (c) below.
a)
b)
c)
32
33
34
Invoice date (YYYY-MM-DD)
GST191-WS – 35
No
31
a)
b)
c)
32
33
34
35
36
Box 3Box 1
GST paid at 5%
GST paidat 6%
Invoice amount
L MGST paid
at 7%
Box 2
Landscaping – Enter the information in (a), (b), and (c) below.
Subtotal forthis page
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Box 8
GST191-WS – 36
Box 6Box 4 Box 5
35
36
31
a)
b)
c)
32
33
34
Landscaping – Enter the information in (a), (b), and (c) below.
HST paid at 15%before2007
HST paidat 15%in 2010 or laterNo
HST paid at 14%before2008
HST paid
at 12%
HST paid
at 13%
HST paidat 14% in2013 or
later
Box 7 Box 8
GST191-WS – 37
No Vendor's nameDescription of goods
and services
37
38
39
40
Legal fees on constructionand land purchase (not fora mortgage)
Well
Security system
Septic system
41
42
Mobile home
Modular home
43
44
Floating home
Equipment rental
Others (specify)
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GST191-WS – 38
Invoicenumber
NoVendor's Business Number
(GST/HST no.)
41
42
43
44
38
39
40
37
Invoice date (YYYY-MM-DD)
GST191-WS – 39
No
38
39
40
37
43
44
41
42
Box 3Box 1
GST paid at 5%
GST paidat 6%
Invoice amount
L MGST paid
at 7%
Box 2Subtotal for
this page
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Box 6Box 4 Box 5
38
39
40
43
44
41
42
GST191-WS – 40
HST paid at 15%before2007
HST paidat 15%in 2010 or laterNo
HST paid at 14%before2008
HST paid
at 12%
HST paid
at 13%
HST paidat 14% in2013 or
later
Box 7 Box 8 Box 9
Total for pages 11, 12, 15, 16, 19, 20, 23, 24, 27, 28, 31, 32, 35, 36, 39and 40 [2, 3, 4, 5, 6 and 7].
Copy these amounts onto lines A through F on pages 42 to 44 [8].
Box 5 Box 6 Box 7 Box 8
GST191-WS – 41
Box 1 Box 2 Box 3 Box 4
Box 9
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GST191-WS – 42
Non-qualifying items: Certain items do not qualify for the new housingrebate. For example, no claim can be made for the purchase orinstallation of any of the following:
free-standing appliances or furniture
power tools used to build the house
custom-made draperies or blinds
inherited land
artwork or home furnishings that are not fixtures
pesticides, weed spraying
a television, DVD player, or sound system
electricity and heating bills, moving expenses
area rugs, linens
Section D – Construction summary totals
Total amount in box 1 on page 41 [4]:
(report this amount on Line A on page 7 [1] of Form GST191)
A
report this amount on Line B on page 7 [1] of Form GST191)
B
report this amount on Line C on page 7 [1] of Form GST191)
C
Total amount in box 5 on page 41 [7]: 5×
13÷ = = 2
GST191-WS – 43
Total amount in box 2 on page 41 [4]:
Total amount in box 3 on page 41 [4]:
Total amount in box 4 on page 41 [7]: 5×
12÷ = = 1
Total amount in box 7 on page 41 [7]: 5×
14÷ = = 3
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GST191-WS – 44
"Privacy Act", Personal Information Bank number CRA PPU 091
Total amount in box 9 on page 41 [7]: 5×
15÷ = = 4
(report this amount on Line D on page 7 [1] of Form GST191)
D
Total amount (add lines 1, 2, 3 and 4) =
(report this amount on Line E on page 7 [1] of Form GST191)
E
Total amount in box 6 on page 41 [7]:
14÷ =
6×
(report this amount on Line F on page 7 [1] of Form GST191)
F
Total amount in box 8 on page 41 [7]:
15÷ =
7×