GST/HST Policy Statements
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GST/HST Policy Statements

P-001 - P-049
- P-006 Tax Credits in Relation to Supply of Fuel to Carriers
- P-008 Modifying the Length of Fiscal Months in a Quarter
- P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999)
- P-015 Treatment of Bare Trusts Under the Excise Tax Act
- P-018R Limitation on ITC Eligibility where Person becomes a Registrant
- P-019R Eligibility for ITC on start-up costs - Eligible capital property
- P-021 Application of Subsection 149(3)
- P-024R Temporary Importation of Conveyances
- P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999)
- P-034R2 Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA
- P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000
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- Date modified:
- 2017-06-04