The Rural Voice, 1991-01, Page 23or, if included in the price, a
statement to that effect
2) vendor's registration number
For purchases greater than $150, in
addition to both the above, the follow-
ing is needed:
1) purchaser's name, trading name, or
name of his duly -authorized agent
2) sufficient information to ascertain
the terms of sale
3) description sufficient to identify the
supply
There is a transitional credit
available to businesses which are
required to become GST registered
(these are businesses with annual sales
greater than $30,000). The maximum
credit available will be $1,000 (which
represents .5 per cent of maximum
annual sales of $2,000,000). The
minimum credit is $300. This is
available to all businesses with annual
sales equal to or less than $60,000.
For sales exceeding $60,000, the
credit equals .5 per cent of sales up to
the $1,000 credit maximum.0
Agrilaw is a syndicated column
produced by Cohen, Melnitzer, a full
service London law firm. Marlene
McGrath, an associate lawyer,
specialized in corporate and
commercial law, wills and estate
planning. Agrilaw is intended to
provide information to farmers on
subjects of interest and importance.
The opinions expressed are not
intended as legal advice. Before
acting on any information contained
in Agrilaw, readers should obtain
legal advice with respect to their own
particular circumstances.
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• Ken McRae (Forest) 786-2012 • Kemp Computers (Wilkesport) 864-4181
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JANUARY 1991 19