Sawchuks Home and Garden Centre in Toronto files monthly HST returns. The purchases on which it paid

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Sawchuk€™s Home and Garden Centre in Toronto files monthly HST returns. The purchases on which it paid the HST and the sales on which it collected the HST for the last four months were as follows:
Sawchuk€™s Home and Garden Centre in Toronto files monthly HST

Based on an HST rate of 13%, calculate the HST remittance or refund due for each month.

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