Certify Auto Repair (CAR) Files GST Returns Annually

question 136

Essay

Certify Auto Repair (CAR) files GST returns annually. In 2012, CAR billed its customers $195 432 for labour, $24 732 for parts, and then added the GST. During this year, CAR paid $19 785 for parts, $36 000 for rent, $9767 for utilities, and $21 873 for shop repairs, plus the GST on these goods and services. What GST must be remitted (or refunded by the CRA) for the year 2012?

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Definitions:

Public Knowledge

Information or facts that are accessible and available to the general public, not restricted or confidential.

Self-Check

A personal evaluation process where an individual assesses their own performance, qualities, or achievements, often for improvement purposes.

Unreasonable Customer

A customer whose expectations or demands are not in line with what is considered fair or feasible by normal standards.

Overly Demanding

Describes a situation or person that requires excessive amounts of effort, attention, or resources, often in an unreasonable way.