This is why you usually find stalactites and stalagmites in pairs, and sometimes they'll even grow together to form one big column. There are many limestone caves around the world famous for their displays of dripstone, including Carlsbad Caverns in New Mexico, Timpanogos Caves in Utah, Mammoth Cave in Kentucky and Jenolan Caves and Buchan Caves in Australi.
Procedure 1  : GST received from customers: 2  It is a Liability to the Government. 3  You owe it to the Government. 4  Liability is increasing. 5  Credit the GST Clearing Account. 6  GST Paid to Suppliers by your business: 7  It is an asset to you.8  Government has to pay this back to you. If the GST Account has a credit balance. 2  It is a liability. 3  Remit that amount to the Govt. 4  The GST account acts both as an Asset account or Liability account, depending on the balance.
Most goods and services supplied in or imported into Canada are taxable supplies and are subject to the GST/HST. Some supplies of goods and services are taxable at the rate of 0% (zero-rated). GST/HST is charged at a rate of 0% on these supplies.Some common examples of zero-rated supplies of property and services are:enerally, the harmonized sales tax (HST) applies to the same base of property and services as the GST. HST is imposed in provinces that have harmonized their provincial sales tax with the GST; these provinces are referred to as the âparticipating provincesâ.