GST/HST Policy Statements
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GST/HST Policy Statements
- P-150 Tax Treatment of Imported Computer Software
- P-151 Interpretation of Commercial Service
- P-152R Meaning of 'Canada' For Purposes of Division II Tax
- P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex
- P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7)
- P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental- (Revised first on April 1998 second on March 8, 1999)
- P-160R Meaning of the Phrase -Where a Particular Property or Service is Supplied Together with any Other Property or Service-
- P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred
- P-164 Rent To Own Agreements
- P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised)
- P-167R Meaning of the First Part of the Definition of Business
- P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots
- P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes
- P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election
- P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998)
- P-173 Meaning of the Phrase ''Establishing a Business Venture in Canada''
- P-174 Emphyteutic Leases
- P-175 Costs that Fall within the Scope of Subsection 183(2)
- P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998)
- P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA)
- P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta
- P-182R Agency
- P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits
- P-185R Imported Prescribed Publications and Subscription Agents
- P-186 Meaning of the Term Public College
- P-187 Prescribed Form for Joint Venture Elections
- P-189 Meaning of the term Custodial Service to P-189 Meaning of the term Custodial Service
- P-194R Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date
- P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999)
- P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner
- P-199R Basic Garbage Collection Services
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- Date modified:
- 2017-12-21