What is UBCs GST registration number?
• # 10816 1779 RT0001 • Do we charge GST on the tuition fees for the conferences put on by Continuing Medical Education? How do we submit the GST? • Charge GST on ALL registration fees as the conferences are provided in Canada. GST will not be charged if the conference is outside of Canada. • Include in the invoicing process a GST calculation and posting to the GST Payable account (GL account # 219100) • Are foreign consulates exempt from GST when they hold a reception (hall, beverages, labour) at a UBC facility? • When a diplomat makes a purchase, he or she must pay the GST at 7% on the sales amount. The diplomat however, can apply for a rebate under section 261 of the Excise Tax Act, on GST form 498E . • If a small supplier is a health care professional (registered Pharmacist), can she exceed $30,000 without paying GST? • Although she is NOT a small supplier by definition, we cannot force her to register. • If she is a Canadian Resident we will not self-assess GST (which we would if
