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- Exempt purchases - although these purchases don't have VAT, they're still included in Box 7 of the Return. Purchases from a non-VAT registered business - Whatever VAT rate is on these purchases, they would still be shown in Box 7, UNLESS they're oustside the scope of VAT for some reason.
- Box 2 Multiply Box 1 by $50. Enter the amount in Box 2. Box 3 Total the number of passenger vehicles for which you are requesting a Tag. Take the numbers in Box E and Box F of the Passenger Vehicle Information form on page 5 (part 2c), add them together and enter the total in Box 3. Box 4 Multiply Box 3 by $25. Enter amount in Box 4.
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