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About the Legislation............................................................................... 9-1 Definitions............................................................................................ 9-1 Computation of Taxable Benefits ........................................................ 9-2 Car Dealerships and Leasing Businesses ............................................. 9-3 GST/HST Computation, Reporting and Remittance ........................... 9-4 QST Reporting ..................................................................................... 9-5 Data Entry Form ..................................................................................... A-1 Reduced Benefit Election Form .............................................................. B-1 Sample Reports ....................................................................................... C-1 Automobile Taxable Benefits vii