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- general
- 1.1.1 The Excise Duty Program
- 1.1.2 Regional Excise Duty Offices
- 1.1.2 Regional Excise Duty Offices
- 1.1.5 Instrument Approval
- 1.5.1 Rates of Excise Duty
- 1.5.1 Rates of Excise Duty
- 10.1.2 - Completing an Excise Duty Return - Duty Free Shop
- 10.1.3 - Completing an Excise Duty Return - Excise Warehouse Licensee
- 10.1.4 - Completing an Excise Duty Return - Licensed User
- 10.1.5 - Completing an Excise Duty Return - Special Excise Warehouse Licensee
- 10.1.6 Completing an Excise Duty Return – Wine Licensee
- 10.1.7 - Completing an Excise Duty Return - Spirits Licensee
- 10.1.8 Completing an Excise Duty Return - Tobacco Licensee
- 10.1.9 - Completing an Excise Duty Return - Tobacco Dealer
- 10.3.1 Refunds
- 100% Rebate for Exports by a Charity or a Public Institution
- 100% Rebate for Exports by a Charity or a Public Institution
- 2.3.1 - Registration Types
- 2.3.1 - Registration Types
- 2.4.1 Obtaining a Registration
- 2.4.1 Obtaining a Registration
- 3-6 Conversion of Foreign Currency
- 3.1.1 Producers and Packagers of Spirits
- 3.1.2 Licensed Users
- 3.1.3 Registered Users
- 3.1.3 Registered Users
- 3.1.4 Alcohol Registrants
- 3.1.4 Alcohol Registrants
- 3.2.3 - Labelling of Containers of Spirits
- 3.2.3 - Labelling of Containers of Spirits
- 3.4.1 - Losses of Spirits
- 3.4.1 - Losses of Spirits
- 4-1-3 Ferment-On-Premises Registrants
- 4-4-1 - Losses of Wine
- 4.1.1 Producers and Packagers of Wine
- 4.1.2 Small Producers of Wine
- 4.1.3 Ferment-On-Premises Registrants
- 4.2.3 Labelling of Containers of Wine
- 4.2.3 Labelling of Containers of Wine
- 4.4.1 - Losses of Wine
- 4.8.1 - Special Containers of Wine
- 4.8.1 - Special Containers of Wine
- 5-1-1 Denatured Alcohol and Specially Denatured Alcohol
- 5.1.1 Denatured Alcohol and Specially Denatured Alcohol
- 7.1.1 Manufacturers of Tobacco Products
- 7.1.2 Tobacco Dealers
- 7.1.2 Tobacco Dealers
- 7.1.4 Duty Free Shop Operators
- 7.1.4 Duty Free Shop Operators
- 8.1.1 Excise Warehouses
- 8.1.2 Special Excise Warehouses
- 8.1.2 Special Excise Warehouses
- 9.1.1 - General Requirements for Books and Records
- 9.1.1 - General Requirements for Books and Records
- 9.3.1 Export Documentation
- A Conveyance or Cargo Container
- A Conveyance or Cargo Container
- ABM Services
- ABM Services
- Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (the "ETA")
- Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (the "ETA")
- Additional 10% Export Charge for Option B Regions
- Additional 10% Export Charge for Option B Regions
- Adjusted Rates of Excise Duty on Beer Effective April 1, 2022
- Adjusted Rates of Excise Duty on Beer Effective April 1, 2023
- Adjusted Rates of Excise Duty on Beer Effective April 1, 2024
- Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2023
- Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2024
- Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2023
- Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2024
- Administrative definition of a "participant" in a joint venture
- Administrative definition of a "participant" in a joint venture
- Administrative Guidelines for Municipalities
- Administrative Guidelines for Municipalities
- Administrative Penalties Under the Excise Act, 2001
- Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return
- Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return
- Administrative Services Only with Stop-Loss
- Administrative Services Only with Stop-Loss
- Adverse Possession of Real Property (Squatter's Rights) in Alberta
- Adverse Possession of Real Property (Squatter's Rights) in Alberta
- Age and Origin Certificates for Exported Distilled Spirits
- Age and Origin Certificates for Exported Distilled Spirits
- Agency
- Agency
- Agents
- Agents
- Agreements in Writing (GST 300-6-4)
- Agreements in Writing (GST 300-6-4)
- Agricultural Equipment Supplied Together with Accessories
- Agricultural Equipment Supplied Together with Accessories
- Agriculture and Fishing
- Agriculture and Fishing
- Air Travellers Security Charge (ATSC) Rates
- Air Travellers Security Charge (ATSC) Rates
- Alberta Stock Savings Plan
- Alberta Stock Savings Plan
- Allowances
- Allowances
- Amended Qalipu Mi'kmaq First Nation’s Founding Members List
- Amendment to the Importation of Intoxicating Liquors Act
- Amendment to the Importation of Intoxicating Liquors Act
- Amendments to the Point-of-Sale Rebate for Printed Books
- Amendments to the Point-of-Sale Rebate for Printed Books
- Amendments to the Printed Book Rebate – Questions and Answers
- Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder
- Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder
- Amounts Eligible for Section 256 GST New Housing Rebate
- Amounts Eligible for Section 256 GST New Housing Rebate
- Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products
- Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products
- Anti-avoidance Rules
- Anti-avoidance Rules
- Appealing GST/HST assessments to the Tax Court of Canada
- Appealing income tax assessments to the Tax Court of Canada
- Appendix A – Characterizing the supply being made – Image
- Appendix A – Characterizing the supply being made – Image
- Appendix B – Certificate of zero-rated entitlement – Example Image
- Appendix B – Certificate of zero-rated entitlement – Example Image
- Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
- Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
- Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
- Application of all or Substantially all to Residential Complexes
- Application of all or Substantially all to Residential Complexes
- Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles
- Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles
- Application of GST/FNGST to Yukon First Nations and their Members
- Application of GST/FNGST to Yukon First Nations and their Members
- Application of GST/HST to Indian Bands and Band-empowered Entities
- Application of GST/HST to Indian Bands and Band-empowered Entities
- Application of GST/HST to Indian Individuals
- Application of GST/HST to Indian Individuals
- Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements
- Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements
- Application of GST/HST to Other Taxes, Duties, and Fees
- Application of GST/HST to Other Taxes, Duties, and Fees
- Application of GST/HST to Residential Care Services Provided in Ontario
- Application of GST/HST to Residential Care Services Provided in Ontario
- Application of Penalties and Interest when a Return and/or Rebate Application, and/or Another Return, is Received after the Due Date
- Application of Penalties and Interest when a Return and/or Rebate Application, and/or Another Return, is Received after the Due Date
- Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998)
- Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998)
- Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada
- Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions
- Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions
- Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions
- Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions
- Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions
- Application of Subsection 149(3)
- Application of Subsection 149(3)
- Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities
- Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities
- Application of the GST/HST to Core Charges
- Application of the GST/HST to Core Charges
- Application of the GST/HST to Credit Card Surcharges
- Application of the GST/HST to Home Care Services
- Application of the GST/HST to Home Care Services
- Application of the GST/HST to Lift Chairs
- Application of the GST/HST to Lift Chairs
- Application of the GST/HST to New Home Warranties Issued by Insurers
- Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization
- Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization
- Application of the GST/HST to Prepaid Funeral Arrangements
- Application of the GST/HST to Prepaid Funeral Arrangements
- Application of the GST/HST to Sales of Water
- Application of the GST/HST to Sales of Water
- Application of the GST/HST to supplies made pursuant to various creditor remedies
- Application of the GST/HST to supplies made pursuant to various creditor remedies
- Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits
- Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits
- Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies
- Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies
- Application of the GST/HST to the Practice of Acupuncture
- Application of the GST/HST to the Practice of Acupuncture
- Application of the GST/HST to the Practice of Naturopathic Doctors
- Application of the GST/HST to the Practice of Naturopathic Doctors
- Application of the HST to Imports
- Application of the HST to Imports
- Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements
- Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements
- Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements
- Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements
- Applying the 2010 Nova Scotia HST Rate Increase - Admissions and Memberships
- Applying the 2010 Nova Scotia HST Rate Increase - Admissions and Memberships
- Applying the 2010 Nova Scotia HST Rate Increase - Personal Property
- Applying the 2010 Nova Scotia HST Rate Increase - Personal Property
- Applying the 2010 Nova Scotia HST Rate Increase - Services
- Applying the 2010 Nova Scotia HST Rate Increase - Services
- Applying the 2010 Nova Scotia HST Rate Increase - Transportation Services and Passes
- Applying the 2010 Nova Scotia HST Rate Increase - Transportation Services and Passes
- ARCHIVED - Additional Tax on Certain Corporations Carrying on Business in Canada
- ARCHIVED - Additional tax on certain corporations carrying on business in Canada
- ARCHIVED - Additional tax on certain corporations carrying on business in Canada
- ARCHIVED - Additional Tax on Certain Corporations Carrying on Business in Canada
- ARCHIVED - Adventure or Concern in the Nature of Trade
- ARCHIVED - Adventure or Concern in the Nature of Trade
- ARCHIVED - Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
- ARCHIVED - Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
- ARCHIVED - Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
- ARCHIVED - Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
- ARCHIVED - Athletes and players employed by football, hockey and similar clubs
- ARCHIVED - Athletes and players employed by football, hockey and similar clubs
- ARCHIVED - Attribution of Trust Income to Settlor
- ARCHIVED - Attribution of Trust Income to Settlor
- ARCHIVED - Bad Debts and Reserves for Doubtful Debts
- ARCHIVED - Bad Debts and Reserves for Doubtful Debts
- ARCHIVED - Barter Transactions
- ARCHIVED - Barter Transactions
- ARCHIVED - Benefits to Employees - Stock Options
- ARCHIVED - Benefits to Employees - Stock Options
- ARCHIVED - Benefits to individuals, corporations and shareholders from loans or debt
- ARCHIVED - Benefits to individuals, corporations and shareholders from loans or debt
- ARCHIVED - Benefits, Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - After 1992
- ARCHIVED - Benefits, Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - After 1992
- ARCHIVED - Business Transactions Prior to Incorporation
- ARCHIVED - Business Transactions Prior to Incorporation
- ARCHIVED - Buy-sell agreements
- ARCHIVED - Buy-sell agreements
- ARCHIVED - Canada Council Grants
- ARCHIVED - Canada Council Grants
- ARCHIVED - Canadian-Controlled Private Corporation
- ARCHIVED - Canadian-Controlled Private Corporation
- ARCHIVED - Capital Cost Allowance - Buildings or Other Structures
- ARCHIVED - Capital Cost Allowance - Buildings or Other Structures
- ARCHIVED - Capital cost Allowance - Class 8 Property
- ARCHIVED - Capital cost Allowance - Class 8 Property
- ARCHIVED - Capital Cost Allowance - Contractor's Movable Equipment
- ARCHIVED - Capital Cost Allowance - Contractor's Movable Equipment
- ARCHIVED - Capital cost allowance - Earth-moving equipment
- ARCHIVED - Capital cost allowance - Earth-moving equipment
- ARCHIVED - Capital Cost Allowance - Industrial Mineral Mines
- ARCHIVED - Capital Cost Allowance - Industrial Mineral Mines
- ARCHIVED - Capital Cost Allowance - Logging Assets
- ARCHIVED - Capital Cost Allowance - Logging Assets
- ARCHIVED - Capital Cost Allowance - Logging Assets
- ARCHIVED - Capital Cost Allowance - Logging Assets
- ARCHIVED - Capital Cost Allowance - Proceeds of Disposition of Depreciable Property
- ARCHIVED - Capital Cost Allowance - Proceeds of Disposition of Depreciable Property
- ARCHIVED - Capital Cost Allowance - Vessels
- ARCHIVED - Capital Cost Allowance - Vessels
- ARCHIVED - Capital Cost Allowance -- Patents, Franchises, Concessions and Licences
- ARCHIVED - Capital Cost Allowance -- Patents, Franchises, Concessions and Licences
- ARCHIVED - Capital Cost Allowance -- Patents, Franchises, Concessions and Licences
- ARCHIVED - Capital Cost Allowance – Equipment Used in Petroleum and Natural Gas Activities
- ARCHIVED - Capital Cost Allowance – Equipment Used in Petroleum and Natural Gas Activities
- ARCHIVED - Capital Cost Allowance – Leasehold Interests
- ARCHIVED - Capital Cost Allowance – Leasehold Interests
- ARCHIVED - Capital debts established to be bad debts
- ARCHIVED - Capital debts established to be bad debts
- ARCHIVED - Capital gains derived in Canada by residents of the United States
- ARCHIVED - Capital Gains Derived in Canada by Residents of the United States
- ARCHIVED - Capital gains derived in Canada by residents of the United States
- ARCHIVED - Capital Gains Derived in Canada by Residents of the United States
- ARCHIVED - Capital Property - Some Adjustments to Cost Base
- ARCHIVED - Capital Property - Some Adjustments to Cost Base
- ARCHIVED - Capital Property - Some Adjustments to Cost Base
- ARCHIVED - Capital Property - Some Adjustments to Cost Base
- ARCHIVED - Cash method inventory adjustments
- ARCHIVED - Cash method inventory adjustments
- ARCHIVED - Clergy Residence Deduction
- ARCHIVED - Clergy Residence Deduction
- ARCHIVED - Clergy Residence Deduction
- ARCHIVED - Commencement of Business Operations
- ARCHIVED - Commencement of Business Operations
- ARCHIVED - Commodity Futures and Certain Commodities
- ARCHIVED - Commodity Futures and Certain Commodities
- ARCHIVED - Condominiums
- ARCHIVED - Condominiums
- ARCHIVED - Contributions to Registered Retirement Savings Plan
- ARCHIVED - Contributions to Registered Retirement Savings Plan
- ARCHIVED - Convention expenses
- ARCHIVED - Convention expenses
- ARCHIVED - Conversion of property, other than real property, from or to inventory
- ARCHIVED - Conversion of property, other than real property, from or to inventory
- ARCHIVED - Corporations - Involuntary Dissolutions
- ARCHIVED - Corporations - Involuntary Dissolutions
- ARCHIVED - Corporations Used by Practising Members of Professions
- ARCHIVED - Corporations Used by Practising Members of Professions
- ARCHIVED - Corporations: Association and Control
- ARCHIVED - Corporations: Association and Control
- ARCHIVED - Cost of Clearing or Levelling Land
- ARCHIVED - Cost of Clearing or Levelling Land
- ARCHIVED - Crown Charges - Resource Properties in Canada
- ARCHIVED - Crown Charges - Resource Properties in Canada
- ARCHIVED - Crown Corporation Employees Abroad
- ARCHIVED - Crown Corporation Employees Abroad
- ARCHIVED - Customer Lists and Ledger Accounts
- ARCHIVED - Customer Lists and Ledger Accounts
- ARCHIVED - Damages, Settlements and Similar Payments
- ARCHIVED - Damages, Settlements and Similar Payments
- ARCHIVED - Damages, Settlements and Similar Receipts
- ARCHIVED - Damages, Settlements and Similar Receipts
- ARCHIVED - Death Benefits
- ARCHIVED - Death Benefits
- ARCHIVED - Death of a Partner or of a Retired Partner
- ARCHIVED - Death of a Partner or of a Retired Partner
- ARCHIVED - Debtor's Gain on Settlement of Debt
- ARCHIVED - Debtor's Gain on Settlement of Debt
- ARCHIVED - Debtor's Gain on Settlement of Debt
- ARCHIVED - Debtor's Gain on Settlement of Debt
- ARCHIVED - Debts of Shareholders and Certain Persons Connected With Shareholders
- ARCHIVED - Debts of Shareholders and Certain Persons Connected With Shareholders
- ARCHIVED - Deemed Disposition and Acquisition on Ceasing to be or Becoming Resident in Canada
- ARCHIVED - Deemed Disposition and Acquisition on Ceasing to be or Becoming Resident in Canada
- ARCHIVED - Deferred Cash Purchase Tickets Issued for Grain
- ARCHIVED - Deferred Cash Purchase Tickets Issued for Grain
- ARCHIVED - Definition of Tools
- ARCHIVED - Definition of Tools
- ARCHIVED - Dispositions - Absence of Consideration
- ARCHIVED - Dispositions - Absence of Consideration
- ARCHIVED - Dispositions - Changes in Terms of Securities
- ARCHIVED - Dispositions - Changes in Terms of Securities
- ARCHIVED - Dispositions - Changes in Terms of Securities
- ARCHIVED - Dispositions - Changes in Terms of Securities
- ARCHIVED - Dispositions of Cultural Property to Designated Canadian Institutions
- ARCHIVED - Dispositions of Cultural Property to Designated Canadian Institutions
- ARCHIVED - Dispositions of Cultural Property to Designated Canadian Institutions
- ARCHIVED - Dispositions of Resource Properties
- ARCHIVED - Dispositions of Resource Properties
- ARCHIVED - Distress Preferred Shares
- ARCHIVED - Distress Preferred Shares
- ARCHIVED - Distress Preferred Shares (Erratum)
- ARCHIVED - Distress Preferred Shares (Erratum)
- ARCHIVED - Dividend Refund to Private Corporations
- ARCHIVED - Dividend Refund to Private Corporations
- ARCHIVED - Dues paid to a union or to a parity or advisory committee
- ARCHIVED - Dues paid to a union or to a parity or advisory committee
- ARCHIVED - Election by Members of a Partnership under subsection 97(2)
- ARCHIVED - Election by Members of a Partnership under subsection 97(2)
- ARCHIVED - Election by Professionals to Exclude Work in Progress from Income
- ARCHIVED - Election by Professionals to Exclude Work in Progress from Income
- ARCHIVED - Election Re: Tax on Rents and Timber Royalties Non-Residents
- ARCHIVED - Election Re: Tax on Rents and Timber Royalties Non-Residents
- ARCHIVED - Eligible Capital Amounts
- ARCHIVED - Eligible Capital Amounts
- ARCHIVED - Eligible Funeral Arrangements
- ARCHIVED - Eligible Funeral Arrangements
- ARCHIVED - Employee Benefit Plans and Employee Trusts
- ARCHIVED - Employee Benefit Plans and Employee Trusts
- ARCHIVED - Employee Benefit Plans and Employee Trusts
- ARCHIVED - Employee Benefit Plans and Employee Trusts
- ARCHIVED - Employee's Expenses, Including Work Space in Home Expenses
- ARCHIVED - Employee's Expenses, Including Work Space in Home Expenses
- ARCHIVED - Employees Profit Sharing Plans - Payments Computed by Reference to Profits
- ARCHIVED - Employees Profit Sharing Plans - Payments Computed by Reference to Profits
- ARCHIVED - Employees Profit Sharing Plans - Payments Computed by Reference to Profits
- ARCHIVED - Employees Profit Sharing Plans - Payments Computed by Reference to Profits
- ARCHIVED - Employees Profit Sharing Plans -- Allocations to Beneficiaries
- ARCHIVED - Employees Profit Sharing Plans -- Allocations to Beneficiaries
- ARCHIVED - Employees' or workers' compensation
- ARCHIVED - Employees' or workers' compensation
- ARCHIVED - Employees' professional membership dues
- ARCHIVED - Employees' professional membership dues
- ARCHIVED - Employment at Special Work Sites or Remote Work Locations
- ARCHIVED - Employment at Special Work Sites or Remote Work Locations
- ARCHIVED - Exchange of Property
- ARCHIVED - Exchange of Property
- Excise and GST/HST News - No. 100
- Excise and GST/HST News - No. 101
- Excise and GST/HST News - No. 102
- Excise and GST/HST News - No. 103
- Excise and GST/HST News - No. 104
- Excise and GST/HST News - No. 105
- Excise and GST/HST News - No. 106
- Excise and GST/HST News - No. 107
- Excise and GST/HST News - No. 108
- Excise and GST/HST News - No. 75 (Winter 2010)
- Excise and GST/HST News - No. 76 (Spring 2010)
- Excise and GST/HST News - No. 77 (Summer 2010)
- Excise and GST/HST News - No. 78 (Fall 2010)
- Excise and GST/HST News - No. 79 (Winter 2011)
- Excise and GST/HST News - No. 80 (Spring 2011)
- Excise and GST/HST News - No. 81 (Summer 2011)
- Excise and GST/HST News - No. 82 (Fall 2011)
- Excise and GST/HST News - No. 83 (Winter 2012)
- Excise and GST/HST News - No. 84 (Spring 2012)
- Excise and GST/HST News - No. 85 (Summer 2012)
- Excise and GST/HST News - No. 86 (Fall 2012)
- Excise and GST/HST News - No. 87 (Winter 2013)
- Excise and GST/HST News - No. 88 (Spring 2013)
- Excise and GST/HST News - No. 89 (Summer 2013)
- Excise and GST/HST News - No. 90 (Fall 2013)
- Excise and GST/HST News - No. 91
- Excise and GST/HST News - No. 92
- Excise and GST/HST News - No. 93
- Excise and GST/HST News - No. 94
- Excise and GST/HST News - No. 95
- Excise and GST/HST News - No. 96
- Excise and GST/HST News - No. 97
- Excise and GST/HST News - No. 98
- Excise and GST/HST News - No. 99
- ARCHIVED - Exempt portion of pension when employee has been a non-resident
- ARCHIVED - Exempt portion of pension when employee has been a non-resident
- ARCHIVED - Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations
- ARCHIVED - Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations
- ARCHIVED - Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations
- ARCHIVED - Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations
- ARCHIVED - Exemption From Part XIII Tax on Interest Payments to Non-Residents
- ARCHIVED - Exemption From Part XIII Tax on Interest Payments to Non-Residents
- ARCHIVED - Expenditures on Research and for Business Expansion
- ARCHIVED - Expenditures on Research and for Business Expansion
- ARCHIVED - Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money
- ARCHIVED - Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money
- ARCHIVED - Expenses of training
- ARCHIVED - Expenses of training
- ARCHIVED - Farm losses
- ARCHIVED - Farm losses
- ARCHIVED - Farming or Fishing - Use of Cash Method
- ARCHIVED - Farming or Fishing - Use of Cash Method
- ARCHIVED - Fees Paid to Investment Counsel
- ARCHIVED - Fees Paid to Investment Counsel
- ARCHIVED - Flexible Employee Benefit Programs
- ARCHIVED - Flexible Employee Benefit Programs
- ARCHIVED - Flow-through of taxable dividends to a beneficiary - After 1987
- ARCHIVED - Flow-through of taxable dividends to a beneficiary - After 1987
- ARCHIVED - Food, Beverages and Entertainment Expenses
- ARCHIVED - Food, Beverages and Entertainment Expenses
- ARCHIVED - Foreign exchange gains and losses
- ARCHIVED - Foreign exchange gains and losses
- ARCHIVED - Foreign Income Taxes as a Deduction From Income
- ARCHIVED - Foreign Income Taxes as a Deduction From Income
- ARCHIVED - Foreign Tax Credit - Trust and Beneficiaries
- ARCHIVED - Foreign Tax Credit - Trust and Beneficiaries
- ARCHIVED - Former Business Property
- ARCHIVED - Former Business Property
- ARCHIVED - Fractional Interest in Shares
- ARCHIVED - Fractional Interest in Shares
- ARCHIVED - General Limitation on Deduction of Outlays or Expenses
- ARCHIVED - General Limitation on Deduction of Outlays or Expenses
- ARCHIVED - Gift to a Charity of a Residual Interest in Real Property or an Equitable Interest in a Trust
- ARCHIVED - Gift to a Charity of a Residual Interest in Real Property or an Equitable Interest in a Trust
- ARCHIVED - Gifts by Individuals of Life Insurance Policies as Charitable Donation
- ARCHIVED - Gifts by Individuals of Life Insurance Policies as Charitable Donation
- ARCHIVED - Gifts in Kind to Charity and Others
- ARCHIVED - Gifts in Kind to Charity and Others
- ARCHIVED - Gifts of Capital Properties to a Charity and Others
- ARCHIVED - Gifts of Capital Properties to a Charity and Others
- ARCHIVED - Hire of Ships and Aircraft from Non-Residents
- ARCHIVED - Hire of Ships and Aircraft from Non-Residents
- ARCHIVED - Income of contractors
- ARCHIVED - Income of contractors
- ARCHIVED - Income of deceased persons - Farm crops
- ARCHIVED - Income of deceased persons - Farm crops
- ARCHIVED - Income of Deceased Persons - Rights or Things
- ARCHIVED - Income of Deceased Persons - Rights or Things
- ARCHIVED - Income of Deceased Persons - Rights or Things
- ARCHIVED - Income of Deceased Persons - Rights or Things
- ARCHIVED - Income of Deceased Persons -- Periodic Payments and Investment Tax Credit
- ARCHIVED - Income of Deceased Persons -- Periodic Payments and Investment Tax Credit
- ARCHIVED - Income Tax - Technical News
- ARCHIVED - Income Tax - Technical News
- ARCHIVED - Income Tax - Technical News No. 30
- ARCHIVED - Income Tax - Technical News No. 30
- ARCHIVED - Income Tax - Technical News No. 34
- ARCHIVED - Income Tax - Technical News No. 34
- ARCHIVED - Income Tax - Technical News No. 36
- ARCHIVED - Income Tax - Technical News No. 36
- ARCHIVED - Income Tax - Technical News No. 37
- ARCHIVED - Income Tax - Technical News No. 37
- ARCHIVED - Income Tax - Technical News No. 38
- ARCHIVED - Income Tax - Technical News No. 38
- ARCHIVED - Income Tax - Technical News No. 39
- ARCHIVED - Income Tax - Technical News No. 39
- ARCHIVED - Income Tax - Technical News No. 42
- ARCHIVED - Income Tax - Technical News No. 42
- ARCHIVED - Income Tax - Technical News No. 43
- ARCHIVED - Income Tax - Technical News No. 43
- ARCHIVED - Income Tax - Technical News No. 44
- ARCHIVED - Income Tax - Technical News No. 44
- ARCHIVED - Income Tax -- Technical News No. 22
- ARCHIVED - Income Tax -- Technical News No. 22
- ARCHIVED - Income Tax Interpretation Bulletin
- ARCHIVED - Income Tax Interpretation Bulletin
- ARCHIVED - Income Tax Interpretation Bulletin
- ARCHIVED - Income Tax Interpretation Bulletin
- ARCHIVED - Income Tax Interpretation Bulletin
- ARCHIVED - Income Tax Interpretation Bulletin
- ARCHIVED - Income Tax Interpretation Bulletin
- ARCHIVED - Income Tax Interpretation Bulletin
- ARCHIVED - Income Tax Interpretation Bulletins - Technical News
- ARCHIVED - Income Tax Interpretation Bulletins - Technical News
- ARCHIVED - Income Tax Interpretation Bulletins - Technical News
- ARCHIVED - Income Tax Technical News No. 31R2
- ARCHIVED - Income Tax Technical News No. 31R2
- ARCHIVED - Income Tax Technical News No. 33
- ARCHIVED - Income Tax Technical News No. 33
- ARCHIVED - Income Tax Technical News No. 41
- ARCHIVED - Income Tax Technical News No. 41
- ARCHIVED - Income Tax – Technical News
- ARCHIVED - Income Tax – Technical News
- ARCHIVED - Income Tax – Technical News
- ARCHIVED - Income Tax – Technical News
- ARCHIVED - Income Tax – Technical News
- ARCHIVED - Income Tax – Technical News
- ARCHIVED - Income Tax – Technical News No. 25
- ARCHIVED - Income Tax – Technical News No. 25
- ARCHIVED - Income Tax – Technical News No. 29
- ARCHIVED - Income Tax – Technical News No. 29
- ARCHIVED - Income Tax – Technical News No. 32
- ARCHIVED - Income Tax – Technical News No. 32
- ARCHIVED - Indirect Payments
- ARCHIVED - Indirect Payments
- ARCHIVED - Inter Vivos Transfer of Farm Property to Child
- ARCHIVED - Inter Vivos Transfer of Farm Property to Child
- ARCHIVED - Inter Vivos Transfer of Farm Property to Child
- ARCHIVED - Inter Vivos Transfer of Farm Property to Child
- ARCHIVED - Inter Vivos Transfer of Farm Property to Child
- ARCHIVED - Inter Vivos Transfer of Farm Property to Child
- ARCHIVED - Inter-vivos gifts of capital property to individuals directly or through trusts
- ARCHIVED - Inter-vivos gifts of capital property to individuals directly or through trusts
- ARCHIVED - Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts
- ARCHIVED - Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts
- ARCHIVED - Interest Income
- ARCHIVED - Interest Income
- ARCHIVED - Interest on debts owing to specified non-residents (Thin Capitalization)
- ARCHIVED - Interest on debts owing to specified non-residents (Thin Capitalization)
- ARCHIVED - Intergenerational Transfers of Farm Property on Death
- ARCHIVED - Intergenerational Transfers of Farm Property on Death
- ARCHIVED - Interspousal and Certain Other Transfers and Loans of Property
- ARCHIVED - Interspousal and Certain Other Transfers and Loans of Property
- ARCHIVED - Inventory Valuation
- ARCHIVED - Inventory Valuation
- ARCHIVED - Investigation of Site
- ARCHIVED - Investigation of Site
- ARCHIVED - Know-How and Similar Payments to Non-Residents
- ARCHIVED - Know-How and Similar Payments to Non-Residents
- ARCHIVED - Land developers - Subdivision and development costs and carrying charges on land
- ARCHIVED - Land developers - Subdivision and development costs and carrying charges on land
- ARCHIVED - Lawyers' trust accounts and disbursements
- ARCHIVED - Lawyers' trust accounts and disbursements
- ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions
- ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions
- ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions
- ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions
- ARCHIVED - Legal and Accounting Fees
- ARCHIVED - Legal and Accounting Fees
- ARCHIVED - Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death
- ARCHIVED - Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death
- ARCHIVED - Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death
- ARCHIVED - Livestock of Farmers
- ARCHIVED - Livestock of Farmers
- ARCHIVED - Losses - Their Deductibility in the Loss Year or in Other Years
- ARCHIVED - Losses - Their Deductibility in the Loss Year or in Other Years
- ARCHIVED - Losses of a Corporation . The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility . After January 15, 1987
- ARCHIVED - Losses of a Corporation . The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility . After January 15, 1987
- ARCHIVED - Losses of Non-Residents and Part-Year Residents
- ARCHIVED - Losses of Non-Residents and Part-Year Residents
- ARCHIVED - Losses on Shares on Which Dividends Have Been Received
- ARCHIVED - Losses on Shares on Which Dividends Have Been Received
- ARCHIVED - Management or administration fees paid to non-residents
- ARCHIVED - Management or administration fees paid to non-residents
- ARCHIVED - Meaning of "Construction"
- ARCHIVED - Meaning of "Construction"
- ARCHIVED - Meaning of "Identical Properties"
- ARCHIVED - Meaning of "Identical Properties"
- ARCHIVED - Meaning of "Identical Properties"
- ARCHIVED - Meaning of "Winding-up"
- ARCHIVED - Meaning of "Winding-up"
- ARCHIVED - Meaning of Eligible Capital Expenditure
- ARCHIVED - Meaning of Eligible Capital Expenditure
- ARCHIVED - Meaning of private health services plan [1988 and subsequent taxation years]
- ARCHIVED - Meaning of private health services plan [1988 and subsequent taxation years]
- ARCHIVED - Meaning of the Term Corporation
- ARCHIVED - Meaning of the Term Corporation
- ARCHIVED - Membership Dues - Associations and Societies
- ARCHIVED - Membership Dues - Associations and Societies
- ARCHIVED - Merger of Partnerships
- ARCHIVED - Merger of Partnerships
- ARCHIVED - Miscellaneous Farm Income
- ARCHIVED - Miscellaneous Farm Income
- ARCHIVED - Motor Vehicle Expenses Claimed by Self-Employed Individuals
- ARCHIVED - Motor Vehicle Expenses Claimed by Self-Employed Individuals
- ARCHIVED - Non-Arm's Length Sale of Shares to a Corporation
- ARCHIVED - Non-Arm's Length Sale of Shares to a Corporation
- ARCHIVED - Non-Profit Organizations
- ARCHIVED - Non-Profit Organizations
- ARCHIVED - Non-profit organizations - Taxation of income from property
- ARCHIVED - Non-profit organizations - Taxation of income from property
- ARCHIVED - Non-Resident Beneficiaries of Trusts
- ARCHIVED - Non-Resident Beneficiaries of Trusts
- ARCHIVED - Non-Residents - Income Earned in Canada
- ARCHIVED - Non-Residents - Income Earned in Canada
- ARCHIVED - Non-Residents - Income Earned in Canada
- ARCHIVED - Non-Residents - Income Earned in Canada
- ARCHIVED - Options Granted by Corporations to Acquire Shares, Bonds, or Debentures and by Trusts to Acquire Trust Units
- ARCHIVED - Options Granted by Corporations to Acquire Shares, Bonds, or Debentures and by Trusts to Acquire Trust Units
- ARCHIVED - Options on Real Estate
- ARCHIVED - Options on Real Estate
- ARCHIVED - Order of Provisions Applicable in Computing an Individual's Taxable Income and Tax Payable
- ARCHIVED - Order of Provisions Applicable in Computing an Individual's Taxable Income and Tax Payable
- ARCHIVED - Overseas Employment Tax Credit
- ARCHIVED - Overseas Employment Tax Credit
- ARCHIVED - Paid-up Capital
- ARCHIVED - Paid-up Capital
- ARCHIVED - Part Dispositions
- ARCHIVED - Part dispositions
- ARCHIVED - Part Dispositions
- ARCHIVED - Part dispositions
- ARCHIVED - Part I.3 - Tax on Large Corporations
- ARCHIVED - Part I.3 - Tax on Large Corporations
- ARCHIVED - Part IV Tax on Taxable Dividends Received by a Private Corporation or a Subject Corporation
- ARCHIVED - Part IV Tax on Taxable Dividends Received by a Private Corporation or a Subject Corporation
- ARCHIVED - Partnerships - Income of non-resident partners
- ARCHIVED - Partnerships - Income of non-resident partners
- ARCHIVED - Partnerships - Partners not Dealing at Arm's Length
- ARCHIVED - Partnerships - Partners not Dealing at Arm's Length
- ARCHIVED - Patronage Dividends
- ARCHIVED - Patronage Dividends
- ARCHIVED - Payments based on production or use
- ARCHIVED - Payments based on production or use
- ARCHIVED - Performing Artists
- ARCHIVED - Performing Artists
- ARCHIVED - Permanent Establishment of a Corporation in a Province
- ARCHIVED - Permanent Establishment of a Corporation in a Province
- ARCHIVED - Permanent Establishment of a Corporation in a Province
- ARCHIVED - Personal Tax Credits
- ARCHIVED - Personal Tax Credits
- ARCHIVED - Personal Tax Credits
- ARCHIVED - Pipelines
- ARCHIVED - Pipelines
- ARCHIVED - Policyholders - Income from Life Insurance Policies
- ARCHIVED - Policyholders - Income from Life Insurance Policies
- ARCHIVED - Premiums and Other Amounts With Respect to Leases
- ARCHIVED - Premiums and Other Amounts With Respect to Leases
- ARCHIVED - Premiums on Life Insurance Used as Collateral
- ARCHIVED - Premiums on Life Insurance Used as Collateral
- ARCHIVED - Prepaid Expenses and Deferred Charges
- ARCHIVED - Prepaid Expenses and Deferred Charges
- ARCHIVED - Prepayments of rents
- ARCHIVED - Prepayments of rents
- ARCHIVED - Profit, Capital Gains and Losses from the Sale of Real Estate, Including Farmland and Inherited Land and Conversion of Real Estate from Capital Property to Inventory and Vice Versa
- ARCHIVED - Profit, Capital Gains and Losses from the Sale of Real Estate, Including Farmland and Inherited Land and Conversion of Real Estate from Capital Property to Inventory and Vice Versa
- ARCHIVED - Property Transfers After Separation, Divorce and Annulment
- ARCHIVED - Property Transfers After Separation, Divorce and Annulment
- ARCHIVED - Publications of Interest to Charities
- ARCHIVED - Publications of Interest to Charities
- ARCHIVED - Reassessment where option exercised in subsequent year
- ARCHIVED - Reassessment Where Option Exercised in Subsequent Year
- ARCHIVED - Reassessment Where Option Exercised in Subsequent Year
- ARCHIVED - Reassessment where option exercised in subsequent year
- ARCHIVED - Recreational Properties and Club Dues
- ARCHIVED - Recreational Properties and Club Dues
- ARCHIVED - Registered Charities Newsletter - Autumn 1996 - Special Release
- ARCHIVED - Registered Charities Newsletter - Autumn 1996 - Special Release
- ARCHIVED - Registered Charities Newsletter - Autumn 2001- No. 11 - Fall 2002
- ARCHIVED - Registered Charities Newsletter - Autumn 2001- No. 11 - Fall 2002
- ARCHIVED - Registered Charities Newsletter - No. 1 - Autumn 1991
- ARCHIVED - Registered Charities Newsletter - No. 1 - Autumn 1991
- ARCHIVED - Registered Charities Newsletter - No. 2 - Spring 1992
- ARCHIVED - Registered Charities Newsletter - No. 2 - Spring 1992
- ARCHIVED - Registered Charities Newsletter - No. 3 - Winter 1992-93
- ARCHIVED - Registered Charities Newsletter - No. 3 - Winter 1992-93
- ARCHIVED - Registered Charities Newsletter - No. 4 - Spring 1994
- ARCHIVED - Registered Charities Newsletter - No. 4 - Spring 1994
- ARCHIVED - Registered Charities Newsletter - No. 5 - Winter 1995-96
- ARCHIVED - Registered Charities Newsletter - No. 5 - Winter 1995-96
- ARCHIVED - Registered Charities Newsletter - Spring 1999 - No. 8 - Spring 1999
- ARCHIVED - Registered Charities Newsletter - Spring 1999 - No. 8 - Spring 1999
- ARCHIVED - Registered Charities Newsletter - Spring 2000 - No. 9 - Spring 2000
- ARCHIVED - Registered Charities Newsletter - Spring 2000 - No. 9 - Spring 2000
- ARCHIVED - Registered Charities Newsletter - Spring 2001 - No. 10 - Spring 2001
- ARCHIVED - Registered Charities Newsletter - Spring 2001 - No. 10 - Spring 2001
- ARCHIVED - Registered Charities Newsletter - Spring 2002 - No. 12 - Spring 2002
- ARCHIVED - Registered Charities Newsletter - Spring 2002 - No. 12 - Spring 2002
- ARCHIVED - Registered Charities Newsletter - Summer 1996 - No. 6 - Summer 1996
- ARCHIVED - Registered Charities Newsletter - Summer 1996 - No. 6 - Summer 1996
- ARCHIVED - Registered Charities Newsletter - Summer 1998 - No.7 - Summer 1998
- ARCHIVED - Registered Charities Newsletter - Summer 1998 - No.7 - Summer 1998
- ARCHIVED - Registered Charities Newsletter No. 13 - Summer 2003
- ARCHIVED - Registered Charities Newsletter No. 13 - Summer 2003
- ARCHIVED - Registered Charities Newsletter No. 14 - Winter 2003
- ARCHIVED - Registered Charities Newsletter No. 14 - Winter 2003
- ARCHIVED - Registered Charities Newsletter No. 15 - Spring 2003
- ARCHIVED - Registered Charities Newsletter No. 15 - Spring 2003
- ARCHIVED - Registered Charities Newsletter No. 16 - Fall 2003
- ARCHIVED - Registered Charities Newsletter No. 16 - Fall 2003
- ARCHIVED - Registered Charities Newsletter No. 17 - Winter 2004
- ARCHIVED - Registered Charities Newsletter No. 17 - Winter 2004
- ARCHIVED - Registered Charities Newsletter No. 18 - Spring 2004
- ARCHIVED - Registered Charities Newsletter No. 18 - Spring 2004
- ARCHIVED - Registered Charities Newsletter No. 19 - Summer 2004
- ARCHIVED - Registered Charities Newsletter No. 19 - Summer 2004
- ARCHIVED - Registered Charities Newsletter No. 20 - Fall 2004
- ARCHIVED - Registered Charities Newsletter No. 20 - Fall 2004
- ARCHIVED - Registered Charities Newsletter No. 21 - Winter 2005
- ARCHIVED - Registered Charities Newsletter No. 21 - Winter 2005
- ARCHIVED - Registered Charities Newsletter No. 22 - Spring 2005
- ARCHIVED - Registered Charities Newsletter No. 22 - Spring 2005
- ARCHIVED - Registered Charities Newsletter No. 23 - Summer 2005
- ARCHIVED - Registered Charities Newsletter No. 23 - Summer 2005
- ARCHIVED - Registered Charities Newsletter No. 24 - Summer 2005
- ARCHIVED - Registered Charities Newsletter No. 24 - Summer 2005
- ARCHIVED - Registered Charities Newsletter No. 25 - Fall 2005
- ARCHIVED - Registered Charities Newsletter No. 25 - Fall 2005
- ARCHIVED - Registered Charities Newsletter No. 26 - Winter 2006
- ARCHIVED - Registered Charities Newsletter No. 26 - Winter 2006
- ARCHIVED - Registered Charities Newsletter No. 27 - Fall 2007
- ARCHIVED - Registered Charities Newsletter No. 27 - Fall 2007
- ARCHIVED - Registered Charities Newsletter No. 28 - Summer 2007
- ARCHIVED - Registered Charities Newsletter No. 28 - Summer 2007
- ARCHIVED - Registered Charities Newsletter No. 29 - Winter 2008
- ARCHIVED - Registered Charities Newsletter No. 29 - Winter 2008
- ARCHIVED - Registered Charities Newsletter No. 30 - Summer 2008
- ARCHIVED - Registered Charities Newsletter No. 30 - Summer 2008
- ARCHIVED - Registered Charities Newsletter No. 31 - News and Notes - Winter 2008
- ARCHIVED - Registered Charities Newsletter No. 31 - News and Notes - Winter 2008
- ARCHIVED - Registered Charities Newsletter No. 32 - Summer 2009
- ARCHIVED - Registered Charities Newsletter No. 32 - Summer 2009
- ARCHIVED - Registered Charities Newsletter No. 33 – Fall 2009
- ARCHIVED - Registered Charities Newsletter No. 33 – Fall 2009
- ARCHIVED - Registered Pension Plans - Employee's Contributions
- ARCHIVED - Registered Pension Plans - Employee's Contributions
- ARCHIVED - Registered Retirement Savings Plans - Death of an Annuitant
- ARCHIVED - Registered Retirement Savings Plans - Death of an Annuitant
- ARCHIVED - Rental of Real Property by Individual
- ARCHIVED - Rental of Real Property by Individual
- ARCHIVED - Rental of Real Property by Individual
- ARCHIVED - Rental of Real Property by Individual
- ARCHIVED - Rental Properties - Capital Cost of $50,000 or More
- ARCHIVED - Rental Properties - Capital Cost of $50,000 or More
- ARCHIVED - Rental Property - Capital Cost Allowance Restrictions
- ARCHIVED - Rental Property - Capital Cost Allowance Restrictions
- ARCHIVED - Rental Property - Meaning of "Principal Business"
- ARCHIVED - Rental Property - Meaning of "Principal Business"
- ARCHIVED - Retired Partners
- ARCHIVED - Retired Partners
- ARCHIVED - Returns of Deceased Persons as "Another Person"
- ARCHIVED - Returns of Deceased Persons as "Another Person"
- ARCHIVED - Rights to Buy Additional Shares
- ARCHIVED - Rights to Buy Additional Shares
- ARCHIVED - Sale of Accounts Receivable
- ARCHIVED - Sale of Accounts Receivable
- ARCHIVED - Sale of Accounts Receivable
- ARCHIVED - Sale of Accounts Receivable
- ARCHIVED - Sale of Inventory
- ARCHIVED - Sale of Inventory
- ARCHIVED - Sale of Property -- When Included in Income Computation
- ARCHIVED - Sale of Property -- When Included in Income Computation
- ARCHIVED - Schedules – Certain Assets Used in Petroleum and Natural Gas Activities
- ARCHIVED - Schedules – Certain Assets Used in Petroleum and Natural Gas Activities
- ARCHIVED - Separate businesses
- ARCHIVED - Separate businesses
- ARCHIVED - Settlement of debts on the winding-up of a corporation
- ARCHIVED - Settlement of debts on the winding-up of a corporation
- ARCHIVED - Shares entitling shareholders to choose taxable or capital dividends
- ARCHIVED - Shares entitling shareholders to choose taxable or capital dividends
- ARCHIVED - Shares Sold Subject to an Earnout Agreement
- ARCHIVED - Shares Sold Subject to an Earnout Agreement
- ARCHIVED - Special release: Attribution of Trust Income to Settlor (Revision to it369r dated March 12, 1990)
- ARCHIVED - Special release: Attribution of Trust Income to Settlor (Revision to it369r dated March 12, 1990)
- ARCHIVED - Special release: Capital Cost Allowance-Class 8 Property
- ARCHIVED - Special release: Capital Cost Allowance-Class 8 Property
- ARCHIVED - Special reserves
- ARCHIVED - Special reserves
- ARCHIVED - Special reserves - Sale of land
- ARCHIVED - Special reserves - Sale of land
- ARCHIVED - Spousal or Common-Law Partner Registered Retirement Savings Plans
- ARCHIVED - Spousal or Common-Law Partner Registered Retirement Savings Plans
- ARCHIVED - Status of Corporations
- ARCHIVED - Status of Corporations
- ARCHIVED - Stock dividends
- ARCHIVED - Stock dividends
- ARCHIVED - Stock splits and consolidations
- ARCHIVED - Stock splits and consolidations
- ARCHIVED - Superannuation or Pension Benefits
- ARCHIVED - Superannuation or Pension Benefits
- ARCHIVED - Supplies on hand at the end of a fiscal period
- ARCHIVED - Supplies on Hand at the End of a Fiscal Period
- ARCHIVED - Supplies on hand at the end of a fiscal period
- ARCHIVED - Supplies on Hand at the End of a Fiscal Period
- ARCHIVED - Surface Rentals and Farming Operations
- ARCHIVED - Surface Rentals and Farming Operations
- ARCHIVED - Table: Type of record and length of retention
- ARCHIVED - Table: Type of record and length of retention
- ARCHIVED - Tax Payable by an Inter Vivos Trust
- ARCHIVED - Tax Payable by an Inter Vivos Trust
- ARCHIVED - Taxable Canadian property - Interests in and options on real property and shares
- ARCHIVED - Taxable Canadian property - Interests in and options on real property and shares
- ARCHIVED - Taxable dividends from corporations resident in Canada
- ARCHIVED - Taxable dividends from corporations resident in Canada
- ARCHIVED - Taxable Dividends Received After 1987 by a Spouse
- ARCHIVED - Taxable Dividends Received After 1987 by a Spouse
- ARCHIVED - Taxation of Elected Officers of Incorporated Municipalities, School Boards, Municipal Commissions and Similar Bodies
- ARCHIVED - Taxation of Elected Officers of Incorporated Municipalities, School Boards, Municipal Commissions and Similar Bodies
- ARCHIVED - Technical Tax Topics
- ARCHIVED - Technical Tax Topics
- ARCHIVED - Testamentary Spouse Trusts
- ARCHIVED - Testamentary Spouse Trusts
- ARCHIVED - The Small Business Deduction
- ARCHIVED - The Small Business Deduction
- ARCHIVED - Timber Resource Property and Timber Limits
- ARCHIVED - Timber Resource Property and Timber Limits
- ARCHIVED - Timber Resource Property and Timber Limits
- ARCHIVED - Transactions in securities
- ARCHIVED - Transactions in securities
- ARCHIVED - Transactions in securities
- ARCHIVED - Transactions in securities
- ARCHIVED - Transactions Involving Eligible Capital Property
- ARCHIVED - Transactions Involving Eligible Capital Property
- ARCHIVED - Transfer of Property to a Corporation under Subsection 85(1)
- ARCHIVED - Transfer of Property to a Corporation under Subsection 85(1)
- ARCHIVED - Transfer of Rights to Income
- ARCHIVED - Transfer of Rights to Income
- ARCHIVED - Transfers and loans of property made after May 22, 1985 to a related minor
- ARCHIVED - Transfers and loans of property made after May 22, 1985 to a related minor
- ARCHIVED - Transfers of Funds Between Registered Plans
- ARCHIVED - Transfers of Funds Between Registered Plans
- ARCHIVED - Trusts - Amount Payable
- ARCHIVED - Trusts - Amount Payable
- ARCHIVED - Trusts - Income Payable to Beneficiaries
- ARCHIVED - Trusts - Income Payable to Beneficiaries
- ARCHIVED - Trusts -- Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries
- ARCHIVED - Trusts -- Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries
- ARCHIVED - Unpaid Amounts
- ARCHIVED - Unpaid Amounts
- ARCHIVED - Valuation of Shares of a Corporation Receiving Life Insurance Proceeds on Death of a Shareholder
- ARCHIVED - Valuation of Shares of a Corporation Receiving Life Insurance Proceeds on Death of a Shareholder
- ARCHIVED - Vehicle, Travel and Sales Expenses of Employees
- ARCHIVED - Vehicle, Travel and Sales Expenses of Employees
- ARCHIVED - Visual Artists and Writers
- ARCHIVED - Visual Artists and Writers
- ARCHIVED - Visual Artists and Writers
- ARCHIVED - Vow of perpetual poverty
- ARCHIVED - Vow of perpetual poverty
- ARCHIVED - Wage Loss Replacement Plans
- ARCHIVED - Wage Loss Replacement Plans
- ARCHIVED - Winding-up of a Partnership
- ARCHIVED - Winding-up of a Partnership
- ARCHIVED - Woodlots
- ARCHIVED - Woodlots
- ARCHIVED - Woodlots
- Assessment of Tax Payable where a Purchaser is Insolvent
- Assessment of Tax Payable where a Purchaser is Insolvent
- Assessments on a Tax-Extra or Tax-Included Basis
- Assessments on a Tax-Extra or Tax-Included Basis
- Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit
- Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit
- Auctioneers
- Auctioneers
- Authorized Fiscal Periods and Reporting Periods (GST 500-2-1)
- Authorized Fiscal Periods and Reporting Periods (GST 500-2-1)
- Automobile Benefits
- Automobile Benefits
- Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999)
- Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999)
- Bare Trusts
- Bare Trusts
- Bare Trusts, Nominee Corporations and Joint Ventures
- Bare Trusts, Nominee Corporations and Joint Ventures
- Bars
- Bars
- Basic Garbage Collection Services
- Basic Garbage Collection Services
- Basic Groceries
- Basic Groceries
- Basic GST/HST Guidelines for Charities
- Basic GST/HST Guidelines for Charities
- Basic GST/HST Guidelines for Public Institutions
- Basic GST/HST Guidelines for Public Institutions
- Becoming a Prescribed Person under the New Tobacco Stamping Regime
- Becoming and Ceasing to Be a Registrant (GST 400-3-1)
- Becoming and Ceasing to Be a Registrant (GST 400-3-1)
- Beverages
- Beverages
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits
- Birth Registration and Canada Child Benefits - Alberta
- Birth Registration and Canada Child Benefits - British Columbia
- Birth Registration and Canada Child Benefits - Manitoba
- Birth Registration and Canada Child Benefits - New Brunswick
- Birth Registration and Canada Child Benefits - Newfoundland and Labrador
- Birth Registration and Canada Child Benefits - Northwest Territories
- Birth Registration and Canada Child Benefits - Nova Scotia
- Birth Registration and Canada Child Benefits - Ontario
- Birth Registration and Canada Child Benefits - Prince Edward Island
- Birth Registration and Canada Child Benefits - Québec
- Birth Registration and Canada Child Benefits - Saskatchewan
- Birth Registration and Canada Child Benefits - Yukon
- Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates
- Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates
- Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates
- British Columbia: Transition to the Goods and Services Tax – Payment of the GST/HST by B.C. Government Entities
- British Columbia: Transition to the Goods and Services Tax – Payment of the GST/HST by B.C. Government Entities
- Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel
- Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel
- Budget 2023 – Quarterly Filing and Remitting for All Cannabis Licensees
- Budget 2024 – Changes to Excise Duty Rates on Tobacco Products
- Budget 2024 – Changes to Excise Duty Rates on Vaping Products Effective July 1, 2024
- Budget 2024 – Cigarette Inventory Tax on April 17, 2024
- Buffalo Point First Nation Implements the First Nations Goods and Services Tax
- Buffalo Point First Nation Implements the First Nations Goods and Services Tax
- Buffalo Point First Nation Tax
- Buffalo Point First Nation Tax
- Builders and Electronic Filing Requirements
- Builders and Electronic Filing Requirements
- Builders and GST/HST NETFILE
- Builders and GST/HST NETFILE
- Business and Professional Income
- Calculating Input Tax Credits
- Calculating Input Tax Credits
- Calculating the GST/HST on Tour Packages
- Calculating the GST/HST on Tour Packages
- Calculating the Underused Housing Tax Payable
- Calculation of Liability (GST 500-2-4)
- Calculation of Liability (GST 500-2-4)
- Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7)
- Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7)
- Canada - United States Social Security Agreement
- Canada - United States Social Security Agreement
- Canada Carbon Rebate
- Canada Child Benefit
- Canada Child Benefit
- Canada Revenue Agency What to Do Following a Death
- Canada Revenue Agency – What to Do Following a Death
- Canadian Film or Video Production Tax Credit – Guide to Form T1131
- Canadian Film or Video Production Tax Credit – Guide to Form T1131
- Cancellation of Registration
- Cancellation of Registration
- Cancellation or Waiver of Penalties and Interest
- Cancellation or Waiver of Penalties and/or Interest
- Capital Gains – 2016
- Capital Gains – 2019
- Capital Gains – 2023
- Capital Personal Property (GST 400-3-9)
- Capital Personal Property (GST 400-3-9)
- Carrying on business in Canada
- Carrying on business in Canada
- Cayoose Creek Indian Band Implements the First Nations
- Cayoose Creek Indian Band Implements the First Nations
- Ceiling Amounts for Housing Benefits Paid in Prescribed Zones
- Ceiling Amounts for Housing Benefits Paid in Prescribed Zones
- Changes affecting your GST/HST return
- Changes affecting your GST/HST return
- Changes in Federal Excise Tax on Tobacco Products for Sale in Ontario
- Changes in Federal Excise Tax on Tobacco Products for Sale in Ontario
- Changes in Federal Excise Taxes on Tobacco Products for Sale in Nova Scotia
- Changes in Federal Excise Taxes on Tobacco Products for Sale in Nova Scotia
- Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1
- Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1
- Changes to the Closely-related Test
- Changes to the Closely-related Test
- Changes to the Definition of Financial Service
- Changes to the Definition of Financial Service
- Chapter 1 Electronic Records Preparation for 2023
- Chapter 1 Preparing Electronic Records for 2019
- Chapter 1 T3 Electronic Records Preparation
- Chapter 2 EFILE Error Messages for 2017 to 2022
- Chapter 2 EFILE Error Messages for 2023
- Chapter 2 Error Messages for 2016, 2017, 2018 and 2019
- Charter Flights Supplied to Third-Party Charterers
- Charter Flights Supplied to Third-Party Charterers
- Child Care Services
- Children's Camps Operated by Public Sector Bodies
- Children's Camps Operated by Public Sector Bodies
- Cigarette Inventory Tax on April 1, 2023
- Cigarette Inventory Tax on April 1, 2024
- Claims for Meals and Lodging Expenses of Transport Employees
- Claims for Meals and Lodging Expenses of Transport Employees
- Claims for Meals and Lodging Expenses of Transport Employees
- Closely Related Canadian Partnerships and Corporations for Purposes of Section 156
- Closely Related Corporations
- Coin-Operated Devices (GST 300-6-10)
- Coin-Operated Devices (GST 300-6-10) Reprint
- Collecting First Nations Taxes in a Participating Province
- Collecting First Nations Taxes in a Participating Province
- Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable
- Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable
- Combined Supplies (GST 300-6-16)
- Combined Supplies (GST 300-6-16)
- Commercial Real Property - Deemed Supplies
- Commercial Real Property - Deemed Supplies
- Commercial Real Property - Sales and Rentals
- Commercial Real Property - Sales and Rentals
- Competent Authority Assistance under Canada’s Tax Conventions
- Complaints and Disputes
- Complaints and Disputes
- Completing a Tobacco Information Return – Prescribed Person
- Completing an Excise Duty Return - Excise Warehouse Licensee
- Completing an Excise Duty Return – Duty Free Shop
- Completing an Excise Duty Return – Licensed User
- Completing an Excise Duty Return – Special Excise Warehouse Licensee
- Completing an Excise Duty Return – Spirits Licensee
- Completing an Excise Duty Return – Tobacco Dealer
- Completing an Excise Duty Return – Tobacco Licensee
- Completing an Excise Duty Return – Wine Licensee
- Completing Form T1000-1, Registered Journalism Organization Information Return
- Completing Form T3010 Registered Charity Information Return
- Completing Form T3010 Registered Charity Information Return
- Completing the Registered Charity Information Return
- Completing the Tax Return Where Registration of a Charity is Revoked
- Computerized Records
- Computerized Records
- Consigned Goods
- Consigned Goods
- Consignment Sales (GST 300-6-9)
- Consignment Sales (GST 300-6-9) Reprint
- Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions
- Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions
- Construction Supply and Installation Contracts
- Construction Supply and Installation Contracts
- Contact Information – Excise and Specialty Tax Directorate
- Continuous Supplies (GST 300-6-6)
- Continuous Supplies (GST 300-6-6) Reprint
- Conventions
- Conventions
- Coordinated Vaping Duty System
- Coordinated Vaping Duty System
- Corporation Instalment Guide 2017
- Corporation Instalment Guide 2021
- Corporation Instalment Guide 2023
- Costs that Fall within the Scope of Subsection 183(2)
- Costs that Fall within the Scope of Subsection 183(2)
- Coupons and Bottle Deposits
- Coupons and Bottle Deposits
- Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act
- Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act
- CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts
- CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts
- Credit Card Expenses and the Registrant’s Use of Factors for Claiming Input Tax Credits
- Credit Card Expenses and the Registrant’s Use of Factors for Claiming Input Tax Credits
- Credit Unions
- Credit Unions
- Current Rates of Excise Taxes
- Current Rates of Excise Taxes
- Current Rates of Excise Taxes
- Current Rates of Excise Taxes
- Customs collections policies
- Customs collections policies
- De Minimis Financial Institutions
- De Minimis Financial Institutions
- Death of a RRIF Annuitant
- Death of a RRIF Annuitant, PRPP member, or ALDA Annuitant
- Death of an RRSP Annuitant
- Death of an RRSP Annuitant
- Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
- Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
- Deferred Profit Sharing Plans
- Deferred Profit Sharing Plans
- Deferred Profit Sharing Plans
- Definition of "Financial Instrument"
- Definition of "Financial Instrument"
- Definition of "Vocational School" in Section 1 of Part III of Schedule V to the Excise Tax Act
- Definition of "Vocational School" in Section 1 of Part III of Schedule V to the Excise Tax Act
- Definition of Cost of Capital Property
- Definition of Cost of Capital Property
- Definition of time periods created by election/revocation of election to change fiscal years
- Definition of time periods created by election/revocation of election to change fiscal years
- Definition of “Listed Financial Institution”
- Definition of “Listed Financial Institution”
- Definition of “Selected Listed Financial Institution”
- Definition of “Selected Listed Financial Institution”
- Déline First Nation Ratification of their Final Self-Government Agreement
- Deposits (GST 300-6-8)
- Deposits (GST 300-6-8)
- Designation of Hospital Authorities
- Designation of Hospital Authorities
- Determination of "...activities engaged in by the person in the course of operating a public hospital" for purposes of the 83% public service body rebate for hospital authorities
- Determination of "...activities engaged in by the person in the course of operating a public hospital" for purposes of the 83% public service body rebate for hospital authorities
- Determination of whether an entity is a "non-profit organization" for purpose of the Excise Tax Act ("ETA")
- Determination of whether an entity is a non-profit organization for purpose of the Excise Tax Act (ETA)
- Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02
- Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02
- Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02
- Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate
- Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate
- Determining Whether a Transfer Payment is Consideration For a Supply
- Direct Seller's Sales Aids
- Direct Seller's Sales Aids
- Direct Sellers
- Direct Sellers
- Direct Selling Industry - The Alternate Collection Method for Independent Sales Contractors
- Direct Selling Industry - The Alternate Collection Method for Independent Sales Contractors
- Direct Selling Industry - The Network Sellers Method for Network Sellers and Sales Representatives
- Direct Selling Industry - The Network Sellers Method for Network Sellers and Sales Representatives
- Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors
- Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors
- Disability-Related Information 2016
- Disability-Related Information 2020
- Disability-Related Information 2023
- Discussion Paper: The Application of the GST/HST to Independent Medical Evaluations and Other Independent Assessments
- Discussion Paper: The Application of the GST/HST to Independent Medical Evaluations and Other Independent Assessments
- Distinction Between Lease, Licence and Similar Arrangement
- Distinction Between Lease, Licence and Similar Arrangement
- Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election
- Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election
- Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet or Other Electronic Means
- Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet or Other Electronic Means
- Documentary Requirements for Claiming Input Tax Credits
- Documentary Requirements for Claiming Input Tax Credits
- Doing Business in Canada - GST/HST Information for Non-Residents
- Doing Business in Canada - GST/HST Information for Non-Residents
- Domestic entities that qualify as a "university" in the Excise Tax Act ("ETA")
- Domestic entities that qualify as a "university" in the Excise Tax Act ("ETA")
- Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates
- Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates
- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services
- Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province
- Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province
- Draft Policy Statement on the GST/HST implications of the transfers of property referred to in paragraph 272.1(7)(c) of the Excise Tax Act
- Draft Policy Statement on the GST/HST implications of the transfers of property referred to in paragraph 272.1(7)(c) of the Excise Tax Act
- Draft Policy Statement: The GST/HST Real Property Implications of Constructing, or Purchasing, and Operating a Residential Care Facility
- Draft Policy Statement: The GST/HST Real Property Implications of Constructing, or Purchasing, and Operating a Residential Care Facility
- Drop Shipments
- Drop Shipments
- Drugs and biologicals
- Drugs and biologicals
- Early/Late Payments
- Early/Late Payments (GST 300-7-8)
- Early/Late Payments (GST 300-7-8)
- Eating Establishments
- Eating Establishments
- ED 200-1 - Regulations Prescribing Fees for Licences Issued Under the Excise Act
- ED 200-2 - Guidelines for Excise Duty Licensing and Bonding Application and Issuance of Excise Duty Licenses
- ED 200-2 - Guidelines for Excise Duty Licensing and Bonding Application and Issuance of Excise Duty Licenses
- ED 200-3 - Guidelines for Excise Duty Licensing and Bonding
- ED 200-4 - Guidelines for Excise Duty Licensing and Bonding - Change After Issuance of Licence
- ED 200-4 - Guidelines for Excise Duty Licensing and Bonding - Change After Issuance of Licence
- ED 200-5 - Guidelines for Excise Duty Licensing and Bonding Alterations to Premises After Original Application
- ED 200-5 - Guidelines for Excise Duty Licensing and Bonding Alterations to Premises After Original Application
- ED 200-51 - Guidelines for Licensees Excise Duty Payable on Deficiencies
- ED 200-52 - Guidelines for Licensees Signatures
- ED 200-52 - Guidelines for Licensees Signatures
- ED 200-53 - Guidelines for Licensees Submissions to the Laboratory and Scientific Services Division
- ED 200-53 - Guidelines for Licensees Submissions to the Laboratory and Scientific Services Division
- ED 200-55 - Guidelines for Licensees Special Services Payable for the Alcoholometry System Goods and Services
- ED 200-55 - Guidelines for Licensees Special Services Payable for the Alcoholometry System Goods and Services
- ED 212-10 - Guidelines for Brew on Premises Operations
- ED 212-10 - Guidelines for Brew on Premises Operations
- ED 212-2 - Departmental Regulations Respecting Breweries
- ED 212-2 - Departmental Regulations Respecting Breweries
- ED 212-3 - Guidelines for Brewery Operations Excise Supervision
- ED 212-3 - Guidelines for Brewery Operations Excise Supervision
- ED 212-4 - Guidelines for Brewery Operations Beer Produced
- ED 212-4 - Guidelines for Brewery Operations Beer Produced
- ED 212-5 - Guidelines for Brewery Operations Loss Allowance
- ED 212-5 - Guidelines for Brewery Operations Loss Allowance
- ED 212-6 - Guidelines for Brewery Operations Inter-Brewery Shipments
- ED 212-6 - Guidelines for Brewery Operations Inter-Brewery Shipments
- ED 212-7 - Credit Entitlements
- ED 212-7 - Credit Entitlements
- ED 212-8 - Guidelines for Brewery Operations Beer Samples for Quality Control Purposes
- ED 212-8 - Guidelines for Brewery Operations Beer Samples for Quality Control Purposes
- ED 212-9 - Guidelines for Brewery Operations Destruction of Duty Paid Beer Destruction
- ED 212-9 - Guidelines for Brewery Operations Destruction of Duty Paid Beer Destruction
- ED200-1 – Regulations Prescribing Fees for Licences Issued Under the Excise Act
- ED200-51 - Guidelines for Licensees Excise – Duty Payable on Deficiencies
- ED212-1 Brewery Regulations
- ED212-1 Brewery Regulations
- ED212-12 - Related or Associated Persons Rules for Brewers
- EDBN15 New Filing Period for Licensed Brewers
- EDBN20 Budget 2014 –Amendment to the Importation of Intoxicating Liquors Act for the Movement of Beer between Provinces
- EDBN20 Budget 2014 –Amendment to the Importation of Intoxicating Liquors Act for the Movement of Beer between Provinces
- EDBN21 K50B Filing and Payment Schedules for Brewers (from January 2015 to June 2017)
- EDBN21 K50B Filing and Payment Schedules for Brewers (from January 2015 to June 2017)
- EDBN22 Changes to Excise Duty Rates on Beer
- EDBN22 Changes to Excise Duty Rates on Beer
- EDBN23 K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019)
- EDBN23 K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019)
- EDBN24 Excise Duty Rates on Beer Effective April 1, 2018
- EDBN25 Adjusted Rates of Excise Duty on Beer Effective April 1, 2019
- EDBN26 K50B Filing and Payment Schedules for Brewers (from January 2020 to June 2022)
- EDBN27 Adjusted Rates of Excise Duty on Beer Effective April 1, 2020
- EDBN28 Adjusted Rates of Excise Duty on Beer Effective April 1, 2021
- EDBN30 K50B Filing and Payment Schedules for Brewers (from July 2022 to December 2024)
- Elimination of Excise Duty on Non-alcoholic Beer
- EDBN6 Excise Duty Rate Changes on Beer Produced by Small and Mid-Sized Brewers
- EDBN6 Excise Duty Rate Changes on Beer Produced by Small and Mid-Sized Brewers
- EDM1-1-1 The Excise Duty Program
- EDM1-1-5 Instrument Approval
- EDM1.1.6 - Formulation Approval Process
- EDM1.1.6 - Formulation Approval Process
- EDM10.1.1 Returns and Payments
- EDM2-1-1 Licence Types
- EDM2.1.1 - Licence Types
- EDM2.2.1 - Obtaining and Renewing a Licence
- EDM2.2.1 - Obtaining and Renewing a Licence
- EDM2.2.2 Security Requirements for Certain Licensees and for Prescribed Persons Importing Tobacco Products
- EDM2.2.3 Government of Canada Bonds and Surety Bonds
- EDM2.2.3 Government of Canada Bonds and Surety Bonds
- EDM2.2.4 Approved Financial Institutions and Acceptable Bonding Companies
- EDM2.2.4 Approved Financial Institutions and Acceptable Bonding Companies
- EDM3.8.1 Special Containers of Spirits
- EDM3.8.1 Special Containers of Spirits
- EDN11 Excise Duty Exemption on 100% Canadian Wine
- EDN11 Excise Duty Exemption on 100% Canadian Wine
- EDN12 - Regulations Amending the Denatured and Specially Denatured Alcohol Regulations
- EDN12 - Regulations Amending the Denatured and Specially Denatured Alcohol Regulations
- EDN13 Amendment to the Claiming of Deductions or Refunds
- EDN13 Amendment to the Claiming of Deductions or Refunds
- EDN14 Excise Duty Rate Changes Impact on Spirits and Wine Inventories
- EDN14 Excise Duty Rate Changes Impact on Spirits and Wine Inventories
- EDN15 Additional Information Relating to the Excise Duty Exemption on 100% Canadian Wine
- EDN15 Additional Information Relating to the Excise Duty Exemption on 100% Canadian Wine
- EDN2 - Exports of alcohol and tobacco products using form B60
- EDN2 - Exports of alcohol and tobacco products using form B60
- EDN20 - Budget 2008 - Excise Duty on Imitation Spirits
- EDN20 - Budget 2008 - Excise Duty on Imitation Spirits
- EDN22 - Excise Duty Returns and Refunds – Additional Instructions
- EDN22 - Excise Duty Returns and Refunds – Additional Instructions
- EDN23 - Issuance of Age and Origin Certificates
- EDN23 - Issuance of Age and Origin Certificates
- EDN24 - New Stamping Regime for Tobacco Products
- EDN24 - New Stamping Regime for Tobacco Products
- EDN25 Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee
- EDN25 Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee
- EDN26 – New Excise Stamp Security Features
- EDN26 – New Excise Stamp Security Features
- EDN28 – Becoming a Prescribed Person under the New Tobacco Stamping Regime
- EDN29 – Tobacco Stamping Regime – Excise Stamp Order Process
- EDN29 – Tobacco Stamping Regime – Excise Stamp Order Process
- EDN33 - Changes to Excise Duty Rates on Manufactured Tobacco
- EDN33 - Changes to Excise Duty Rates on Manufactured Tobacco
- EDN34 Notice to all Tobacco Manufacturers – Prescribed Brands of Tobacco Products
- EDN34 Notice to all Tobacco Manufacturers – Prescribed Brands of Tobacco Products
- EDN35 Changes to Excise Duty Rates on Tobacco Products
- EDN35 Changes to Excise Duty Rates on Tobacco Products
- EDN36 Cigarette Inventory Tax
- EDN36 Cigarette Inventory Tax
- EDN37 Questions and Answers on the Cigarette Inventory Tax
- EDN37 Questions and Answers on the Cigarette Inventory Tax
- EDN38 Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Spirits between Provinces
- EDN38 Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Spirits between Provinces
- EDN39 Notice to All Tobacco Manufacturers – Prescribed Brands of Tobacco Products
- EDN39 Notice to All Tobacco Manufacturers – Prescribed Brands of Tobacco Products
- EDN40 Semi-Annual Reporting Period for Certain Licensees
- EDN40 Semi-Annual Reporting Period for Certain Licensees
- EDN41 Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001
- EDN41 Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001
- EDN42 Changes to Excise Duty Rates on Tobacco Products
- EDN42 Changes to Excise Duty Rates on Tobacco Products
- EDN43 Cigarette Inventory Tax
- EDN43 Cigarette Inventory Tax
- EDN44 Questions and Answers on the Cigarette Inventory Tax
- EDN44 Questions and Answers on the Cigarette Inventory Tax
- EDN45 Changes to Excise Duty Rates on Spirits and Wine
- EDN45 Changes to Excise Duty Rates on Spirits and Wine
- EDN46 Excise Duty Rates on Spirits and Wine Effective April 1, 2018
- EDN47 New Form Y15D, Request for Formula Approval
- EDN48 Tobacco Stamping Regime – Contract Extension
- EDN49 Changes to Excise Duty Rates on Tobacco Products
- EDN50 Cigarette Inventory Tax
- EDN51 Questions and Answers on the Cigarette Inventory Tax
- EDN53, General Information for Cultivators, Producers and Packagers of Cannabis Products
- EDN54 General Overview of the Cannabis Excise Stamps
- EDN55 Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products
- EDN56 New Cannabis Licence Applications – Supplemental Information
- EDN57 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2019
- EDN58 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2019
- EDN59 Cigarette Inventory Tax on April 1, 2019
- EDN60 Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals
- EDN61 Excise Stamping Regime – Transition to New Contract
- EDN62 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2020
- EDN63 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2020
- EDN64 Cigarette Inventory Tax on April 1, 2020
- EDN65 Information for Tobacco Manufacturers – Prescribed Brands of Tobacco Products
- EDN66 Excise Duty Exemption for 100% Canadian Wine – Revised Administrative Position
- EDN67 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2021
- EDN68 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2021
- EDN69 Cigarette Inventory Tax on April 1, 2021
- EDN70 Budget 2021 – Changes to Excise Duty Rates on Tobacco Products
- EDN71 Budget 2021 – Cigarette Inventory Tax on April 20, 2021
- EDN72 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2022
- EDN73 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2022
- EDN74 Cigarette Inventory Tax on April 1, 2022
- EDN76 Budget 2022 – Quarterly Filing and Remitting for Cannabis Licensees
- General Information – Vaping Products
- Obtaining and Renewing a Vaping Product Licence
- Overview of Vaping Excise Stamps
- Becoming a Vaping Prescribed Person
- Calculation of Vaping Duty
- EDRATES Excise Duty Rates
- Educational Services Made to a Non-resident
- Educators – Tax Resources and Financial Literacy
- Educators – Tax Resources and Financial Literacy
- Effect of Revocation of Election on Capital Personal Property Under $50,000
- Effect of Revocation of Election on Capital Personal Property Under $50,000
- Electing under Section 217 of the Income Tax Act
- Election for Exempt Supplies
- Election for Nil Consideration
- Election to Deem Supplies to be Financial Services and Related Election for Selected Listed Financial Institutions
- Election to Deem Supplies to be Made for Nil Consideration
- Election to Make Exempt Supplies of Educational Services Taxable
- Electronic Filers Manual for 2016 Income Tax and Benefit Returns
- Electronic Filers Manual for 2016 Income Tax Returns
- Electronic Filing and Payment
- Electronic Filing and Remitting
- Electronic Record Keeping
- Electronic Record Keeping
- Electronic Record Keeping
- Eligibility for ITC on "start-up" costs - Eligible capital property
- Eligibility for ITC on "start-up" costs - Eligible capital property
- Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Rebate for Builders of New Housing
- Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Rebate for Builders of New Housing
- Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing
- Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing
- Elimination of the HST in British Columbia in 2013 – Questions and Answers
- Elimination of the HST in British Columbia in 2013 – Questions and Answers
- Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing
- Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing
- Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period
- Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period
- Emphyteutic Leases
- Emphyteutic Leases
- Employee and Shareholder Benefits (GST 400-3-2)
- Employee and Shareholder Benefits (GST 400-3-2)
- Employee or Self-employed
- Employee or Self-employed?
- Employees' Pension Plans
- Employees' Pension Plans
- Employees' Pension Plans
- Employers' Guide – Filing the T4 Slip and Summary
- Employers' Guide – Filing the T4 Slip and Summary
- Employers' Guide – Payroll Deductions and Remittances
- Employers' Guide – Taxable Benefits and Allowances
- Employers' Guide – Taxable Benefits and Allowances
- Employers’ Guide – Payroll Deductions and Remittances
- Employment Expenses 2016
- Employment Expenses 2019
- Employment Expenses 2023
- Ethnography of homeless and housing-insecure Canadians’ experiences filing taxes and accessing benefits
- ETSL1 - Changes in Excise Levies on Tobacco Products
- ETSL1 - Changes in Excise Levies on Tobacco Products
- ETSL10 - Notice to Suppliers of Tobacco products - Additional Federal Tobacco Tax Inventory Rebate
- ETSL10 - Notice to Suppliers of Tobacco products - Additional Federal Tobacco Tax Inventory Rebate
- ETSL11 - Notice to Suppliers of Tobacco Products to Vendors in Nova Scotia, New Brunswick and Prince Edward Island
- ETSL11 - Notice to Suppliers of Tobacco Products to Vendors in Nova Scotia, New Brunswick and Prince Edward Island
- ETSL12 - Federal Tobacco Tax Inventory Rebate
- ETSL12 - Federal Tobacco Tax Inventory Rebate
- ETSL13 - Suppliers of Tobacco Products to Retailers in Prince Edward Island
- ETSL13 - Suppliers of Tobacco Products to Retailers in Prince Edward Island
- ETSL14 - Notice to Suppliers of Tobacco Products to Retailers in Prince Edward Island
- ETSL14 - Notice to Suppliers of Tobacco Products to Retailers in Prince Edward Island
- ETSL15 - Notice to Suppliers of Tobacco Products to Retailers in Nova Scotia
- ETSL15 - Notice to Suppliers of Tobacco Products to Retailers in Nova Scotia
- ETSL16 - Suppliers of Tobacco Products to Retailers in New Brunswick
- ETSL16 - Suppliers of Tobacco Products to Retailers in New Brunswick
- ETSL17 - Suppliers of Tobacco Products to Retailers in Prince Edward Island
- ETSL17 - Suppliers of Tobacco Products to Retailers in Prince Edward Island
- ETSL19 - Application of the Air Transportation Tax - Employee Travel
- ETSL19 - Application of the Air Transportation Tax - Employee Travel
- ETSL21 - Notice to Licensed Air Carriers
- ETSL21 - Notice to Licensed Air Carriers
- ETSL22 - Notice to manufactures and Wholesalers of Gasoline
- ETSL22 - Notice to manufactures and Wholesalers of Gasoline
- ETSL23 - Application to the Purchase of Charter Air Transportation by Diplomats
- ETSL23 - Application to the Purchase of Charter Air Transportation by Diplomats
- ETSL24 - Changes in the Rates of the Federal Excise Tax on Cigarettes and Tobacco Sticks Sold in Prince Edward Island
- ETSL24 - Changes in the Rates of the Federal Excise Tax on Cigarettes and Tobacco Sticks Sold in Prince Edward Island
- ETSL25 - Notice to all Tobacco Manufacturers and Wholesalers - Tobacco Tax Rebate - Prince Edward Island
- ETSL25 - Notice to all Tobacco Manufacturers and Wholesalers - Tobacco Tax Rebate - Prince Edward Island
- ETSL26 - Notice to All Licensed Air Carriers - Application to Employee Travel within the Taxation Area
- ETSL26 - Notice to All Licensed Air Carriers - Application to Employee Travel within the Taxation Area
- ETSL27 - Notice to All Licensed Air Carriers - Cancellation of Memorandum et 108 - Air Transportation Tax Instruction
- ETSL27 - Notice to All Licensed Air Carriers - Cancellation of Memorandum et 108 - Air Transportation Tax Instruction
- ETSL28 - Notice to all Tobacco Manufacturers and Wholesalers
- ETSL28 - Notice to all Tobacco Manufacturers and Wholesalers
- ETSL29 - Notice to all Magazine Publishers and Distributors Periodicals - Split-run Editions
- ETSL29 - Notice to all Magazine Publishers and Distributors Periodicals - Split-run Editions
- ETSL29A Notice: Questions and Answers - Periodicals - Split-Run Editions
- ETSL29A Notice: Questions and Answers - Periodicals - Split-Run Editions
- ETSL3 - Changes in Federal Excise Tax - Licensed air carriers: Changes in Air Transportation Tax
- ETSL3 - Changes in Federal Excise Tax - Licensed air carriers: Changes in Air Transportation Tax
- ETSL30 - Notice to Manufacturers and Wholesalers of Refined Petroleum Products
- ETSL30 - Notice to Manufacturers and Wholesalers of Refined Petroleum Products
- ETSL31 - Notice to all Licensed Air Carriers
- ETSL31 - Notice to all Licensed Air Carriers
- ETSL32 - Notice to Operators of 'Wine on Premises' Establishments
- ETSL32 - Notice to Operators of 'Wine on Premises' Establishments
- ETSL35 - Notice to All Licensed Air Carriers - Changes to the Air Transportation Tax (ATT)
- ETSL35 - Notice to All Licensed Air Carriers - Changes to the Air Transportation Tax (ATT)
- ETSL36R - Basic Facts – Insurance Premiums Other Than Marine
- ETSL36R - Basic Facts – Insurance Premiums Other Than Marine
- ETSL37 - Notice to All Licensed Air Carriers Repeal of the Air Transportation Tax (ATT)
- ETSL37 - Notice to All Licensed Air Carriers Repeal of the Air Transportation Tax (ATT)
- ETSL39 - Wholesalers' Bonds to be Transferred to the Summerside Tax Centre
- ETSL39 - Wholesalers' Bonds to be Transferred to the Summerside Tax Centre
- ETSL4 - Federal Tobacco Tax Inventory Rebate to Large Retailers and Suppliers of Tobacco Products - Federal Tobacco Tax Inventory
- ETSL4 - Federal Tobacco Tax Inventory Rebate to Large Retailers and Suppliers of Tobacco Products - Federal Tobacco Tax Inventory
- ETSL40 - Amendments to the Excise Tax Act: Automobiles and Air Conditioners
- ETSL40 - Amendments to the Excise Tax Act: Automobiles and Air Conditioners
- ETSL41 - Amendments to the Excise Tax Act: Waiver or Cancellation of Interest of Penalties
- ETSL41 - Amendments to the Excise Tax Act: Waiver or Cancellation of Interest of Penalties
- ETSL43 - Imposition of the air travellers security charge
- ETSL43 - Imposition of the air travellers security charge
- ETSL44 - Proposed Legislation and Regulations Relating to Ships' Stores Provisions
- ETSL44 - Proposed Legislation and Regulations Relating to Ships' Stores Provisions
- ETSL45 - Air Travellers Security Charge (ATSC) - Refunds
- ETSL45 - Air Travellers Security Charge (ATSC) - Refunds
- ETSL46 - Air Travellers Security Charge - Rate Reductions For Air Transportation Within Canada
- ETSL46 - Air Travellers Security Charge - Rate Reductions For Air Transportation Within Canada
- ETSL47 - February 18, 2003 Budget Highlights
- ETSL47 - February 18, 2003 Budget Highlights
- ETSL48 - Repeal of the excise tax on wines - Part IV of the Excise Tax Act
- ETSL48 - Repeal of the excise tax on wines - Part IV of the Excise Tax Act
- ETSL49 - Repeal of the excise tax on tobacco products - Parts III, VI, and VII of the Excise Tax Act
- ETSL49 - Repeal of the excise tax on tobacco products - Parts III, VI, and VII of the Excise Tax Act
- ETSL5 - Notice to Vendors of Tobacco products - Interprovincial Movement of Provincially Marked Tobacco Products
- ETSL5 - Notice to Vendors of Tobacco products - Interprovincial Movement of Provincially Marked Tobacco Products
- ETSL50 - Rate Reductions for the Air Travellers Security Charge
- ETSL50 - Rate Reductions for the Air Travellers Security Charge
- ETSL52 - Changes to the List of Airports Where the Air Travellers Security Charge is Levied
- ETSL52 - Changes to the List of Airports Where the Air Travellers Security Charge is Levied
- ETSL53 - Phase Out of the Excise Tax on Jewellery Products
- ETSL53 - Phase Out of the Excise Tax on Jewellery Products
- ETSL54 - Rate Reductions for the Air Travellers Security Charge
- ETSL54 - Rate Reductions for the Air Travellers Security Charge
- ETSL55 - Changes to the Excise Tax on Clocks and Watches
- ETSL55 - Changes to the Excise Tax on Clocks and Watches
- ETSL56 - Proposed Changes to the Canada Revenue Agency Excise Tax End-User Refund Policy
- ETSL56 - Proposed Changes to the Canada Revenue Agency Excise Tax End-User Refund Policy
- ETSL57 - Application of the Excise Tax on Air Conditioners in Unsalvageable or Scrap Vehicles
- ETSL57 - Application of the Excise Tax on Air Conditioners in Unsalvageable or Scrap Vehicles
- ETSL58 - Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy Until December 31, 2006
- ETSL58 - Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy Until December 31, 2006
- ETSL59 - Rate Reductions for the Air Travellers Security Charge
- ETSL59 - Rate Reductions for the Air Travellers Security Charge
- ETSL6 - Notice to Suppliers of Unmarked Cigarettes to Retailers on Reserves in Ontario
- ETSL6 - Notice to Suppliers of Unmarked Cigarettes to Retailers on Reserves in Ontario
- ETSL60 - Elimination of the Excise Tax on Jewellery Products
- ETSL60 - Elimination of the Excise Tax on Jewellery Products
- ETSL61 - Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy until June 30, 2007
- ETSL61 - Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy until June 30, 2007
- ETSL64 - Notice to all Licensed Manufacturers and Wholesalers, and Importers of Automobiles
- ETSL64 - Notice to all Licensed Manufacturers and Wholesalers, and Importers of Automobiles
- ETSL65 - Statutory End-User Refund Program and Elimination of Excise Tax Exemption for Renewable Fuels
- ETSL65 - Statutory End-User Refund Program and Elimination of Excise Tax Exemption for Renewable Fuels
- ETSL66 - For Discussion Purposes Only - Draft Excise Taxes and Special Levies Policy Statement (EP-003), Application of Excise Tax to Diesel Fuel used in the Generation of Electricity for the Provision of Hotel Services on Vehicles
- ETSL66 - For Discussion Purposes Only - Draft Excise Taxes and Special Levies Policy Statement (EP-003), Application of Excise Tax to Diesel Fuel used in the Generation of Electricity for the Provision of Hotel Services on Vehicles
- ETSL67 - Notice to all Air Carriers: Rate Reductions for the Air Travellers Security Charge
- ETSL67 - Notice to all Air Carriers: Rate Reductions for the Air Travellers Security Charge
- ETSL68 - Frequently Asked Questions Regarding Part 1 of the Excise Tax Act
- ETSL68 - Frequently Asked Questions Regarding Part 1 of the Excise Tax Act
- ETSL69 - Proposed Amendment to the Ships' Stores Regulations to Include Renewable Fuels
- ETSL69 - Proposed Amendment to the Ships' Stores Regulations to Include Renewable Fuels
- ETSL7 - Changes in Federal Excise Taxes on Tobacco Products for Sale in Prince Edward Island
- ETSL7 - Changes in Federal Excise Taxes on Tobacco Products for Sale in Prince Edward Island
- ETSL70 - Notice to all Producers of Renewable Fuels
- ETSL70 - Notice to all Producers of Renewable Fuels
- ETSL71 - Regulations Amending the Ships' Stores Regulations (2009)
- ETSL71 - Regulations Amending the Ships' Stores Regulations (2009)
- Notice to Excise Tax Licensees in the Canadian Fuel Industry Sector
- Information for Vendors, Purchasers and End-Users Regarding the Application of the Excise Tax on Fuel for Use as Ships’ Stores
- Application of the Excise Tax to Fuel Sold in Canada for Immediate Export
- Refund of Federal Excise Tax for Goods Purchased or Imported by the Provinces of Alberta or New Brunswick
- Example 1 — Fully refundable deposit
- Example 1 — Fully refundable deposit
- Example 2 — Non-Participating Province
- Example 2 — Non-Participating Province
- Example 3 — Participating Province
- Example 3 — Participating Province
- Example 4 — Specified Beverage Retailer
- Example 4 — Specified Beverage Retailer
- Example – T5 slip for 2013 dividends
- Example – T5 slip for 2014 dividends
- Example – T5 slip for 2019 dividends
- Example – T5 slip for 2020 dividends
- Excess Corporate Holdings Regime for Private Foundations
- Excess Corporate Holdings Regime for Private Foundations
- Excise and GST/HST News - No. 100
- Excise and GST/HST News - No. 101
- Excise and GST/HST News - No. 102
- Excise and GST/HST News - No. 109
- Excise and GST/HST News - No. 110
- Excise and GST/HST News - No. 111
- Excise and GST/HST News - No. 112
- Excise and GST/HST News - No. 113
- Excise and GST/HST News - No. 114
- Excise and GST/HST News - No. 115
- Excise and GST/HST News - No. 116
- Excise and GST/HST News - No. 117
- Excise and GST/HST News - No. 117
- Excise and GST/HST News - No. 75 (Winter 2010)
- Excise and GST/HST News - No. 76 (Spring 2010)
- Excise and GST/HST News - No. 77 (Summer 2010)
- Excise and GST/HST News - No. 78 (Fall 2010)
- Excise and GST/HST News - No. 79 (Winter 2011)
- Excise and GST/HST News - No. 80 (Spring 2011)
- Excise and GST/HST News - No. 81 (Summer 2011)
- Excise and GST/HST News - No. 82 (Fall 2011)
- Excise and GST/HST News - No. 83 (Winter 2012)
- Excise and GST/HST News - No. 84 (Spring 2012)
- Excise and GST/HST News - No. 85 (Summer 2012)
- Excise and GST/HST News - No. 86 (Fall 2012)
- Excise and GST/HST News - No. 87 (Winter 2013)
- Excise and GST/HST News - No. 88 (Spring 2013)
- Excise and GST/HST News - No. 89 (Summer 2013)
- Excise and GST/HST News - No. 90 (Fall 2013)
- Excise and GST/HST News - No. 91
- Excise and GST/HST News - No. 92
- Excise and GST/HST News - No. 93
- Excise and GST/HST News - No. 94
- Excise and GST/HST News - No. 95
- Excise and GST/HST News - No. 96
- Excise and GST/HST News - No. 97
- Excise and GST/HST News - No. 98
- Excise and GST/HST News - No. 99
- Excise and GST/HST Rulings and Interpretations Service
- Excise and GST/HST Rulings and Interpretations Service
- Excise Duty Exemption for 100% Canadian Wine Made from Honey or Apples
- Excise Duty Rate Changes for Beer - July 1, 2006
- Excise Duty Rate Changes for Beer - July 1, 2006
- Excise Duty Rate Changes Impact on Beer Inventories
- Excise Duty Rate Changes Impact on Beer Inventories
- Excise Duty Rate Changes – July 1, 2006
- Excise Duty Rate Changes – July 1, 2006
- Excise Duty Rates
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Tax on Fuel-Inefficient Vehicles
- Excise Taxes - Contacts
- Excise Taxes and Special Levies Memoranda
- Excise Taxes and Special Levies Memoranda
- Excise Taxes and Special Levies Memoranda
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Taxes and Special Levies Memoranda Series
- Excise Warehouses
- Exempt Legal Services
- Exempt Legal Services
- Exempt U.S. Organizations - Under Article XXI of the Canada - United States Tax Convention
- Exempt U.S. Organizations - Under Article XXI of the Canada - United States Tax Convention
- Exemption for New Owners
- Exemption for Primary Place of Residence
- Exemption for Qualifying Occupancy
- Exemption for Vacation Properties
- Exemption for Vacation Properties: Manual Place-search Instructions
- Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners
- Exemptions for New Residential Properties
- Exemptions for Residential Properties That Cannot be Used Year-round
- Exemptions for Specified Canadian Partnerships, Trusts and Corporations
- Exemptions for Uninhabitable Residential Properties
- Expense allowances of elected municipal officers and school board members
- Expense allowances of elected municipal officers and school board members
- Expenses Related to Pension Plans
- Expenses Related to Pension Plans
- Expiry of Maa-nulth First Nations exemption – Application of the GST/HST and the FNGST
- Export Distribution Centre Program
- Export Distribution Centre Program
- Export Documentation
- Exports - Determining Residence Status
- Exports - Determining Residence Status
- Exports - Services and Intellectual Property
- Exports - Services and Intellectual Property
- Exports - Tangible Personal Property
- Exports - Tangible Personal Property
- Exports of Intangible Personal Property
- Exports of Intangible Personal Property
- Exports – Services and Intangible Personal Property
- Extension of Transfer Payment Policy
- Extension of Transfer Payment Policy
- Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised)
- Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised)
- Farming and Fishing Income 2016
- Farming and Fishing Income 2016
- Farming Income and the AgriStability and AgriInvest Programs Guide - 2016 - Joint Forms and Guide
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Before you start
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Capital cost allowance (CCA) rates
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 1 - General information
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 2 – Your AgriInvest and AgriStability programs
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 3 – Calculating your farming income or loss
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 4 – Capital cost allowance (CCA)
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 5 – Eligible capital expenditures
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 6 – Farm losses
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 7 – Capital gains
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Commodity list
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - For more information
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - GST/HST rates
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - How to calculate the mandatory inventory adjustment (MIA)
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Online services
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Program payment list A
- Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Program payment list B
- Farming Income and the AgriStability and AgriInvest Programs Guide – 2021 – Chapter 5 – Eligible capital expenditures
- Farming Income and the AgriStability and AgriInvest Programs Guide – Before you start
- Farming Income and the AgriStability and AgriInvest Programs Guide – Capital cost allowance (CCA) rates
- Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 1 – General information
- Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 2 – Your AgriInvest and AgriStability programs
- Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 3 – Calculating your farming income or loss
- Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 4 – Capital cost allowance (CCA)
- Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 5 – Farm losses
- Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 6 – Capital gains
- Farming Income and the AgriStability and AgriInvest Programs Guide – Commodity list
- Farming Income and the AgriStability and AgriInvest Programs Guide – Digital services
- Farming Income and the AgriStability and AgriInvest Programs Guide – For more information
- Farming Income and the AgriStability and AgriInvest Programs Guide – GST/HST rates
- Farming Income and the AgriStability and AgriInvest Programs Guide – How to calculate the mandatory inventory adjustment (MIA)
- Farming Income and the AgriStability and AgriInvest Programs Guide – Program payment list A
- Farming Income and the AgriStability and AgriInvest Programs Guide – Program payment list B
- Farming Income and the AgriStability and AgriInvest Programs Guide – Table of Contents
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Before you start
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Capital cost allowance (CCA) rates
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 1 – General information
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 2 – Your AgriStability and AgriInvest programs
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 3 – Calculating your farming income or loss
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 4 – Inventories, purchased inputs, deferrals, receivables and payables
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 5 – Capital cost allowance (CCA)
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 6 – Eligible capital expenditures
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 7 – Farm losses
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 8 – Capital gains
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Commodity list
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - For more information
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - GST/HST rates
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - How to calculate the mandatory inventory adjustment (MIA)
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Inventory code list
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Online services
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Program payment list A
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Program payment list B
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Regional code list
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Table of contents
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Before you start
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Capital cost allowance (CCA) rates
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 1 – General information
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 2 – Your AgriStability and AgriInvest programs
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 3 – Calculating your farming income or loss
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 4 – Inventories, purchased inputs, deferrals, receivables and payables
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 5 – Capital cost allowance (CCA)
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 6 – Eligible capital expenditures
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 6 – Farm losses
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 7 – Capital gains
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Commodity list
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Digital services
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – For more information
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – GST/HST rates
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – How to calculate the mandatory inventory adjustment (MIA)
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Inventory code list
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Program payment list A
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Program payment list B
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Regional code list
- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Table of contents
- FCN1 Registration Under the Greenhouse Gas Pollution Pricing Act
- FCN10 Regulations Amending the Fuel Charge Regulations Made Under the Greenhouse Gas Pollution Pricing Act
- FCN11 Marketable Natural Gas and Non-Marketable Natural Gas Distributed Through Pipelines
- FCN12 Canada Revenue Agency Administrative Position Regarding Marketable Natural Gas Under Part 1 of the Greenhouse Gas Pollution Pricing Act
- FCN13 New Brunswick No Longer a Listed Province Under Part 1 of the Greenhouse Gas Pollution Pricing Act Effective April 1, 2020
- FCN14 Rebate under Section 49
- FCN15 Temporary Relief of the Fuel Charge – Light Fuel Oil For Use Exclusively in Eligible Heating Activities
- FCN2 Distributors Under the Greenhouse Gas Pollution Pricing Act
- FCN3 Annual Charge on Fuel Held in a Listed Province on Adjustment Day
- FCN4 Importers Under the Greenhouse Gas Pollution Pricing Act
- FCN5 Emitters Under the Greenhouse Gas Pollution Pricing Act
- FCN6 Road Carriers Under the Greenhouse Gas Pollution Pricing Act
- FCN7 Users Under the Greenhouse Gas Pollution Pricing Act
- FCN8 Air Carriers, Marine Carriers, Specified Air Carriers or Specified Marine Carriers Under the Greenhouse Gas Pollution Pricing Act
- FCN9 Rail Carriers or Specified Rail Carriers Under the Greenhouse Gas Pollution Pricing Act
- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012
- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012
- Ferries, Toll Roads and Toll Bridges
- Ferries, Toll Roads and Toll Bridges
- Fertilizer and Pesticides
- Fertilizer and Pesticides
- Fertilizer and/or Pesticide Supplied Together with an Application Service
- Fertilizer and/or Pesticide Supplied Together with an Application Service
- Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1)
- Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1)
- Filing a Return and Paying the Underused Housing Tax
- Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections
- Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections
- Filing Requirements for Licensed Brewers
- Filing the T4RSP and T4RIF information returns
- Film and Media Tax Credits
- Film or Video Production Services Tax Credit Guide to Form T1177
- Film or Video Production Services Tax Credit Guide to Form T1177
- Financial Institution GST/HST Annual Information Return
- Financial Institution GST/HST Annual Information Return
- Financial Security Requirement for Manufacturers of Beer or Malt Liquor, Wort, Yeast or Malt Products
- Financial Security Requirement for Producers or Packagers of Spirits, Manufacturers of Tobacco Products and Prescribed Persons That Import Tobacco Products
- First Nation Tax
- First Nation Tax
- First Nation Tax (FNT)
- First Nation Tax (FNT)
- First Nations Goods and Services Tax (FNGST) imposed by Shuswap, Akisqnuk, Lower Kootenay, St. Mary's and Tobacco Plains First Nations
- First Nations Goods and Services Tax (FNGST) imposed by Shuswap, Akisqnuk, Lower Kootenay, St. Mary's and Tobacco Plains First Nations
- First Nations Goods and Services Tax (FNGST) Imposed by the Whitecap Dakota First Nation
- First Nations Goods and Services Tax (FNGST) Imposed by the Whitecap Dakota First Nation
- First Nations Goods and Services Tax - Place of Supply
- First Nations Goods and Services Tax - Place of Supply
- First Nations Having a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members Who Are Not Citizens
- First Nations Having a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members Who Are Not Citizens
- Fishers and Employment Insurance
- Fishers and Employment Insurance
- Fishing Equipment and Products
- Fishing Equipment and Products
- For discussion purposes only - Draft GST/HST Memorandum 3.7, Natural Resources
- For discussion purposes only - Draft GST/HST Memorandum 3.7, Natural Resources
- For discussion purposes only - Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services
- For discussion purposes only – Draft GST/HST Policy Statement, The GST/HST Real Property Implications of Constructing or Purchasing, and Operating a Residential Care Facility
- For discussion purposes only – Draft GST/HST Policy Statement, The GST/HST Real Property Implications of Constructing or Purchasing, and Operating a Residential Care Facility
- For discussion purposes only – Draft GST/HST technical information bulletin, The GST/HST Rebate for Pension Entities
- For discussion purposes only – Draft GST/HST technical information bulletin, The GST/HST Rebate for Pension Entities
- Foreign Convention and Tour Incentive Program - Hunting and Fishing Packages
- Foreign Convention and Tour Incentive Program - Hunting and Fishing Packages
- Foreign Convention and Tour Incentive Program - Non Registered Organizers of Foreign Conventions: Rebate for Purchases
- Foreign Convention and Tour Incentive Program - Non Registered Organizers of Foreign Conventions: Rebate for Purchases
- FOREIGN CONVENTION AND TOUR INCENTIVE PROGRAM - Non Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages
- FOREIGN CONVENTION AND TOUR INCENTIVE PROGRAM - Non Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages
- Foreign Convention and Tour Incentive Program - Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases
- Foreign Convention and Tour Incentive Program - Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases
- Foreign Convention and Tour Incentive Program - Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions
- Foreign Convention and Tour Incentive Program - Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions
- Foreign Convention and Tour Incentive Program - Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents
- Foreign Convention and Tour Incentive Program - Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents
- Foreign Convention and Tour Incentive Program - Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases
- Foreign Convention and Tour Incentive Program - Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases
- Foreign Convention and Tour Incentive Program - Tour Packages: What Is an Eligible Tour Package
- Foreign Convention and Tour Incentive Program - Tour Packages: What Is an Eligible Tour Package
- Foreign Convention and Tour Incentive Program Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages
- Foreign Convention and Tour Incentive Program Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages
- Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages
- Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages
- Foreign Currency (GST 300-7-10)
- Foreign Currency (GST 300-7-10)
- Foreign-based entities which qualify as a "university" in the Excise Tax Act ("ETA")
- Foreign-based entities which qualify as a "university" in the Excise Tax Act ("ETA")
- Forgiven Debts Considered Bad Debts
- Forgiven Debts Considered Bad Debts
- Freight Transportation Services
- Freight Transportation Services
- Fuel Charge Rates
- G300-6-2 Payments (GST 300-6-2)
- G300-6-2 Payments (GST 300-6-2)
- General Anti-Avoidance Rule
- General Anti-Avoidance Rule
- General Anti-Avoidance Rule - Section 245 of the I.T
- General Anti-Avoidance Rule - Section 245 of the I.T
- General Application for GST/HST Rebates
- General Application for GST/HST Rebates
- General Eligibility Rules
- General Eligibility Rules
- General Guide for Non-Residents - 2016 - Deductions (Net income and Taxable income)
- General Guide for Non-Residents - 2016 - Electing under section 216.1
- General Guide for Non-Residents - 2016 - Electing under section 217
- General Guide for Non-Residents - 2016 - Federal non-refundable tax credits
- General Guide for Non-Residents - 2016 - General Information
- General Guide for Non-Residents - 2016 - Index
- General Guide for Non-Residents - 2016 - Net federal tax
- General Guide for Non-Residents - 2016 - Refund or balance owing
- General Guide for Non-Residents - 2016 - Step 5 - Federal tax and provincial or territorial credits
- General Guide for Non-Residents - 2016 - Total income
- General Income Tax and Benefit Guide - 2016
- General Income Tax and Benefit Guide - 2016
- General Income Tax and Benefit Guide - 2016 - Deductions (Net income and Taxable income)
- General Income Tax and Benefit Guide - 2016 - Federal tax and credits (Schedule 1)
- General Income Tax and Benefit Guide - 2016 - General Information, Identification and Elections Canada
- General Income Tax and Benefit Guide - 2016 - Index
- General Income Tax and Benefit Guide - 2016 - Net federal tax (Schedule 1)
- General Income Tax and Benefit Guide - 2016 - Refund or balance owing and other information
- General Income Tax and Benefit Guide - 2016 - Total income
- General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2016
- General Index of Financial Information (GIFI)
- General Index of Financial Information (GIFI)
- General Information for GST/HST Registrants
- General Information for GST/HST Registrants
- General Information – Legislative Amendments With Respect to Vaping Products
- General Requirements for Books and Records
- General Requirements for Books and Records
- General Restrictions and Limitations
- General Restrictions and Limitations
- Gift Certificates
- Gift Certificates
- Gifts and Income Tax 2023
- Golf Club Securities
- Golf Club Securities
- Goods and Services Tax Treatment of Grant and Subsidies
- Goods and Services Tax Treatment of Grant and Subsidies
- Goods Subject to Excise Tax
- Government programs collection policies
- Government programs collection policies
- Government programs collection policies
- Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops
- Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops
- GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex
- GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex
- GST Treatment of Products and Services of Life and Health Insurance Companies
- GST Treatment of Products and Services of Life and Health Insurance Companies
- GST/HST Administrative Policy - Application of the GST/HST to Indians
- GST/HST Administrative Policy - Application of the GST/HST to Indians
- GST/HST and Commercial Ride-sharing Services
- GST/HST and Commercial Ride-sharing Services
- GST/HST and Electronic Commerce
- GST/HST and Electronic Commerce
- GST/HST and Electronic Commerce
- GST/HST and Electronic Commerce
- GST/HST and Electronic Commerce
- GST/HST and Electronic Commerce
- GST/HST and Electronic Commerce
- GST/HST and Electronic Commerce
- GST/HST and Investment Limited Partnerships
- GST/HST and QST Annual Information Return for Selected Listed Financial Institutions
- GST/HST and QST Annual Information Return for Selected Listed Financial Institutions
- GST/HST Credit
- GST/HST Credit
- GST/HST Info Sheet GI-21
- GST/HST Info Sheet GI-21
- GST/HST Information for Charities
- GST/HST Information for Charities
- GST/HST Information for Municipalities
- GST/HST Information for Municipalities
- GST/HST Information for Non-Profit Organizations
- GST/HST Information for Non-Profit Organizations
- GST/HST Information for Selected Listed Financial Institutions
- GST/HST Information for Selected Listed Financial Institutions
- GST/HST Information for the Travel and Convention Industry
- GST/HST Information for the Travel and Convention Industry
- GST/HST Memoranda Series
- GST/HST Memoranda Series
- GST/HST New Housing Rebate
- GST/HST New Housing Rebate
- GST/HST new residential rental property rebate
- GST/HST New Residential Rental Property Rebate
- GST/HST New Residential Rental Property Rebate
- GST/HST New Residential Rental Property Rebate
- GST/HST Notices - Notice 241
- GST/HST Notices - Notice 241
- GST/HST Pension Plan Rules for Master Trusts
- GST/HST Pension Plan Rules for Master Trusts
- GST/HST Public Service Bodies' Rebate
- GST/HST Rate Reduction in 2008
- GST/HST Rate Reduction in 2008
- GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions)
- GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions)
- GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities
- GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities
- GST/HST Rulings – Experts in GST/HST Legislation
- GST/HST Rulings – Experts in GST/HST Legislation
- GST/HST Treatment of Insurance Claims
- GST/HST Treatment of Insurance Claims
- Guidance on Competent Authority Assistance Under Canada's Tax Conventions
- Guidance on Competent Authority Assistance Under Canada's Tax Conventions
- Guidance on Country-By-Country Reporting in Canada
- Guidance on Country-By-Country Reporting in Canada
- Guide for Designated Educational Institutions - Filing the T2202, Tuition and Enrolment Certificate and Summary
- Guide for Discounters
- Guide for Discounters
- Guide for the Partnership Information Return (T5013 Forms)
- Guide for the Partnership Information Return (T5013 Forms)
- Guide for the Partnership Information Return (T5013 Forms) 2016
- Guide T5007 – Return of Benefits
- Guide T5007 – Return of Benefits
- Guide T5007 – Return of Benefits - 2016
- Guide to Form T1178, General Index of Financial Information – Short
- Guide to Form T1178, General Index of Financial Information – Short
- Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns
- Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns
- Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns
- Harbour Authorities
- Harbour Authorities
- Harmonization of Administrative Provisions (Standardized Accounting) Legislative Amendments to Part IX of the Excise Tax Act - Questions and Answers
- Harmonization of Administrative Provisions (Standardized Accounting) Legislative Amendments to Part IX of the Excise Tax Act - Questions and Answers
- Harmonized Sales Tax - New Place of Supply Rule for Sales of Specified Motor Vehicles
- Harmonized Sales Tax - Place of Supply of Specified Motor Vehicles Delivered and Registered in a Different Province
- Harmonized Sales Tax for British Columbia – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia
- Harmonized Sales Tax for British Columbia – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia
- Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Newspapers
- Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Newspapers
- Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Prepared Food and Beverages
- Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Prepared Food and Beverages
- Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers for Public Service Bodies
- Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers for Public Service Bodies
- Harmonized Sales Tax for Ontario – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario
- Harmonized Sales Tax for Ontario – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario
- Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I.
- Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I.
- Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services
- Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services
- Harmonized Sales Tax for Prince Edward Island – Questions and Answers that Relate to Public Service Bodies, Health and Education
- Harmonized Sales Tax for Prince Edward Island – Questions and Answers that Relate to Public Service Bodies, Health and Education
- Harmonized Sales Tax – Proposed Enhancements to the British Columbia New Housing Rebates and New Residential Rental Property Rebates
- Harmonized Sales Tax – Proposed Enhancements to the British Columbia New Housing Rebates and New Residential Rental Property Rebates
- Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia
- Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia
- Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia
- Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia
- Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Prince Edward Island
- Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Prince Edward Island
- Harmonized Sales Tax: British Columbia New Housing Rebate
- Harmonized Sales Tax: British Columbia New Housing Rebate
- Harmonized Sales Tax: British Columbia New Residential Rental Property Rebate
- Harmonized Sales Tax: British Columbia New Residential Rental Property Rebate
- Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia
- Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia
- Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island
- Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island
- Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island
- Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island
- Harmonized Sales Tax: Builders and Recaptured Input Tax Credits
- Harmonized Sales Tax: Builders and Recaptured Input Tax Credits
- Harmonized Sales Tax: Information for Builders of New Housing in British Columbia
- Harmonized Sales Tax: Information for Builders of New Housing in British Columbia
- Harmonized Sales Tax: Information for Builders of New Housing in Ontario
- Harmonized Sales Tax: Information for Builders of New Housing in Ontario
- Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island
- Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island
- Harmonized Sales Tax: Information for Landlords of New Rental Housing
- Harmonized Sales Tax: Information for Landlords of New Rental Housing
- Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island
- Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island
- Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia
- Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia
- Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in British Columbia
- Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in British Columbia
- Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario
- Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario
- Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island
- Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island
- Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia
- Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia
- Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Prince Edward Island
- Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Prince Edward Island
- Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia
- Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia
- Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
- Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
- Harmonized Sales Tax: Ontario New Housing Rebate
- Harmonized Sales Tax: Ontario New Housing Rebate
- Harmonized Sales Tax: Ontario New Residential Rental Property Rebate
- Harmonized Sales Tax: Ontario New Residential Rental Property Rebate
- Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates
- Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates
- Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates
- Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates
- Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island
- Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island
- Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia
- Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia
- Harmonized Sales Tax: Purchasers of New Housing in British Columbia
- Harmonized Sales Tax: Purchasers of New Housing in British Columbia
- Harmonized Sales Tax: Purchasers of New Housing in Ontario
- Harmonized Sales Tax: Purchasers of New Housing in Ontario
- Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island
- Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island
- Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia
- Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario
- Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario
- Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island
- Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island
- Harmonizing the Administrative Provisions Respecting Standardized Accounting
- Harmonizing the Administrative Provisions Respecting Standardized Accounting
- Helping Small Businesses by Reducing the Compliance Burden
- Helping Small Businesses by Reducing the Compliance Burden
- Homeowners' school tax credit table
- How a Charity Completes Its GST/HST Return
- How a Charity Completes Its GST/HST Return
- How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia
- How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia
- How to file a CPP/EI appeal to the Tax Court of Canada
- HST and First Nations in Ontario and British Columbia
- HST and First Nations in Ontario and British Columbia
- HST and First Nations in Prince Edward Island
- HST and First Nations in Prince Edward Island
- HST Rate Increase for Nova Scotia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia
- HST Rate Increase for Nova Scotia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia
- HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services
- HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services
- Huu-ay-aht First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands
- IC Checklist
- IC Checklist
- IC00-1R6 - Voluntary Disclosures Program
- IC00-1R6 - Voluntary Disclosures Program
- IC70-6R12 Advance Income Tax Rulings and Technical Interpretations
- IC70-6R8 Advance Income Tax Rulings and Technical Interpretations
- IC72-5R2 - Registered Supplementary Unemployment Benefit Plans
- IC93-3R2 - Registered Education Savings Plans
- IC93-3R2 - Registered Education Savings Plans
- IC93-3R2 - Registered Education Savings Plans
- IC99-1R1 Registered Disability Savings Plans
- IC99-1R2 Registered Disability Savings Plans
- IC99-1R2 Registered Disability Savings Plans
- IC99-1R4 Registered Disability Savings Plans
- Implementation of the Carcross/Tagish First Nations Goods and Services Tax
- Implementation of the Carcross/Tagish First Nations Goods and Services Tax
- Implementation of the Kwanlin Dun First Nations Goods and Services Tax (FNGST)
- Implementation of the Kwanlin Dun First Nations Goods and Services Tax (FNGST)
- Implementation of the Nisga'a First Nations Goods and Services Tax (FNGST)
- Implementation of the Nisga'a First Nations Goods and Services Tax (FNGST)
- Implementation of the Nunatsiavut First Nations Goods and Services Tax (FNGST)
- Implementation of the Nunatsiavut First Nations Goods and Services Tax (FNGST)
- Implementation of the Tsawout First Nations Goods and Services Tax (FNGST)
- Implementation of the Tsawout First Nations Goods and Services Tax (FNGST)
- Imported Computer Software
- Imported Computer Software
- Imported Goods (GST 300-8)
- Imported Goods (GST 300-8)
- Imported Prescribed Publications and Subscription Agents
- Imported Prescribed Publications and Subscription Agents
- Imported Services and Intangible Property (GST 300-9)
- Imported Services and Intangible Property (GST 300-9)
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Act – Workgroup Cross-Reference Chart
- Income Tax Guide for Electing Under Section 216 - 2016
- Income Tax Guide for Electing Under Section 216 - 2017
- Income Tax Guide to the Non-Profit Organization (NPO) Information Return
- Income Tax Guide to the Non-Profit Organization (NPO) Information Return
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circular
- Income Tax Information Circulars
- Income Tax Information Circulars
- Income Tax Information Circulars
- Income Tax Transfer Pricing and Customs Valuation
- Income Tax Transfer Pricing and Customs Valuation
- Increases to Air Travellers Security Charge Rates Effective May 1, 2024
- Indian Settlement Remission Orders Tax Relief
- Indian Settlement Remission Orders Tax Relief
- Information for Businesses Located on a Reserve
- Information for Businesses Located on a Reserve
- Information for Canadian Small Businesses : Chapter 1 – Setting up your business
- Information for Canadian Small Businesses : Chapter 1 – Setting up your business
- Information for Canadian Small Businesses : Chapter 2 – Setting up your business
- Information for Canadian Small Businesses – Addresses on our website
- Information for Canadian Small Businesses – Addresses on our website
- Information for Canadian Small Businesses – Forms and publications
- Information for Canadian Small Businesses – Forms and publications
- Information for Canadian Small Businesses: Chapter 1 – General information
- Information for Canadian Small Businesses: Chapter 2 – Goods and services tax/harmonized sales tax (GST/HST)
- Information for Canadian Small Businesses: Chapter 2 – Goods and services tax/harmonized sales tax (GST/HST)
- Information for Canadian Small Businesses: Chapter 3 – Excise taxes, excise duties, the softwood lumber products export charge, and the Air Travellers Security Charge
- Information for Canadian Small Businesses: Chapter 3 – Excise taxes, excise duties, the softwood lumber products export charge, and the Air Travellers Security Charge
- Information for Canadian Small Businesses: Chapter 3 – Goods and services tax/harmonized sales tax (GST/HST)
- Information for Canadian Small Businesses: Chapter 4 – Excise taxes, excise duties, the softwood lumber products export charge, and the Air Travellers Security Charge
- Information for Canadian Small Businesses: Chapter 4 – Payroll deductions and remittances
- Information for Canadian Small Businesses: Chapter 4 – Payroll deductions and remittances
- Information for Canadian Small Businesses: Chapter 5 – Income Tax
- Information for Canadian Small Businesses: Chapter 5 – Income Tax
- Information for Canadian Small Businesses: Chapter 5 – Payroll deductions and remittances
- Information for Canadian Small Businesses: Chapter 6 – Audits
- Information for Canadian Small Businesses: Chapter 6 – Audits
- Information for Canadian Small Businesses: Chapter 6 – Income Tax
- Information for Canadian Small Businesses: Chapter 7 – Audits
- Information for Canadian Small Businesses: Chapter 7 – Objections and Appeals
- Information for Canadian Small Businesses: Chapter 7 – Objections and Appeals
- Information for Canadian Small Businesses: Chapter 8 – At your service
- Information for Canadian Small Businesses: Chapter 8 – At your service
- Information for Canadian Small Businesses: Chapter 8 – Objections and Appeals
- Information for Canadian Small Businesses: Chapter 9 – At your service
- Information for Canadian Small Businesses: Definitions
- Information for Canadian Small Businesses: Definitions
- Information for Canadian Small Businesses: Important dates for businesses
- Information for Canadian Small Businesses: Important dates for businesses
- Information for Canadian Small Businesses: Is this guide for you?
- Information for Canadian Small Businesses: Is this guide for you?
- Information for Canadian Small Businesses: Online services – For more information
- Information for Canadian Small Businesses: Online services – For more information
- Information for Canadian Small Businesses: Table of Contents
- Information for Canadian Small Businesses: Table of Contents
- Information for Educational Institutions outside Canada
- Information for Educational Institutions outside Canada
- Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities
- Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities
- Information for Residents of Alberta
- Information for Residents of British Columbia
- Information for Residents of Manitoba
- Information for Residents of New Brunswick
- Information for Residents of Newfoundland and Labrador
- Information for Residents of Nova Scotia
- Information for Residents of Nunavut
- Information for Residents of Ontario
- Information for Residents of Prince Edward Island
- Information for Residents of Quebec
- Information for Residents of Saskatchewan
- Information for Residents of the Northwest Territories
- Information for Residents of Yukon
- Information for Students – Educational Institutions outside Canada
- Information for Students – Educational Institutions outside Canada
- Information for Tobacco Manufacturers – Specified Brands of Tobacco Products (Formerly Prescribed Brands)
- Information Regarding "Brew on Premises" Operators
- Information Regarding "Brew on Premises" Operators
- Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity
- Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity
- Information Requirements for Basic Grocery Ruling Requests
- Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series)
- Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series)
- Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02
- Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act
- Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act
- Input Tax Credit Entitlement for Tax on Imported Goods
- Input Tax Credit Entitlement for Tax on Imported Goods
- Input Tax Credits for Holding Corporations and Corporate Takeovers
- Input Tax Credits for Holding Corporations and Corporate Takeovers
- Input Tax Credits Related to Dental Practices
- Installments (GST 500-2-2)
- Installments (GST 500-2-2)
- Instructions for applying for a tax shelter identification number
- Instructions for applying for a tax shelter identification number
- Instructions For The Flow-Through Share Program
- Instructions For The Flow-Through Share Program
- Insurance Agents and Brokers
- Insurance Agents and Brokers
- Insurance – Appraisals of Damage Caused to Property
- Insurance – Appraisals of Damage Caused to Property
- International Transfer Pricing
- International Transfer Pricing
- International Transfer Pricing
- International Transfer Pricing: Advance Pricing Arrangements (APAs)
- International Transfer Pricing: Advance Pricing Arrangements (APAs)
- International Transfer Pricing: Advance Pricing Arrangements (APAs)
- Interpretation of Commercial Service
- Interpretation of Commercial Service
- Introduction to the Underused Housing Tax
- Investment Clubs
- Investment Clubs
- Investment Plans (Including Segregated Funds of an Insurer) and the HST
- Investment Plans (Including Segregated Funds of an Insurer) and the HST
- Investment Tax Credit Rates
- Investment Tax Credit Rates
- Investment Tax Credit Rates
- Invoices (GST 300-6-3)
- Invoices (GST 300-6-3)
- Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands
- Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax
- Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax
- Kamloops First Nation Tax
- Kamloops First Nation Tax
- Keeping Records
- Keeping Records
- Kwanlin Dun First Nation
- Kwanlin Dun First Nation
- Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax
- Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax
- Land Allowance for Residential Complexes
- Land Allowance for Residential Complexes
- Land and Associated Real Property
- Land and Associated Real Property
- Land and Associated Real Property
- Land and Associated Real Property
- Land and Associated Real Property
- Land and Associated Real Property
- Late Filing of Election for Simplified Accounting
- Late Filing of Election for Simplified Accounting
- Late-filed Section 156 Elections and Revocations
- Late-filed Section 156 Elections and Revocations
- Late-filed subsection 225.2(4) elections
- Late-filed subsection 225.2(4) elections
- Lawyers' disbursements
- Lawyers' disbursements
- Lend a hand! Need a hand?
- Lend a hand! Need a hand?
- Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999)
- Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999)
- Liability for Tax
- Liability for Tax
- Licensed Users
- Lifelong Learning Plan (LLP)
- Lifelong Learning Plan (LLP)
- Limitation on ITC Eligibility where Person becomes a Registrant
- Limitation on ITC Eligibility where Person becomes a Registrant
- List of Automobiles and Associated Tax Rates – 2007 Model Year
- List of Automobiles and Associated Tax Rates – 2008 Model Year
- List of Automobiles and Associated Tax Rates – 2009 Model Year
- List of Automobiles and Associated Tax Rates – 2010 Model Year
- List of Automobiles and Associated Tax Rates – 2011 Model Year
- List of Automobiles and Associated Tax Rates – 2012 Model Year
- List of Automobiles and Associated Tax Rates – 2013 Model Year
- List of Automobiles and Associated Tax Rates – 2014 Model Year
- List of Automobiles and Associated Tax Rates – 2015 Model Year
- List of Automobiles and Associated Tax Rates – 2016 Model Year
- List of Automobiles and Associated Tax Rates – 2017 Model Year
- List of Automobiles and Associated Tax Rates – 2018 Model Year
- List of Automobiles and Associated Tax Rates – 2019 Model Year
- List of Automobiles and Associated Tax Rates – 2020 Model Year
- List of Automobiles and Associated Tax Rates – 2021 Model Year
- List of Products and Services of Trust Companies
- List of Products and Services of Trust Companies
- Litigation Services Supplied to Non-Resident Individuals
- Litigation Services Supplied to Non-Resident Individuals
- Little Shuswap Lake First Nations Tax (Little Shuswap Lake Community Improvement Fee)
- Little Shuswap Lake First Nations Tax (Little Shuswap Lake Community Improvement Fee)
- Maa-nulth First Nations
- Maa-nulth First Nations
- Manufacturers of Tobacco Products
- Manufacturers' Rebates (GST 300-7-6)
- Manufacturers' Rebates (GST 300-7-6)
- Manufacturers' Rebates (GST 300-7-6)
- 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 of Schedule VI, Part V, Sections 7 and 23 to the Excise Tax Act
- Meaning of "Permanent Establishment" in Subsection 123(1) of the Excise Tax Act (the Act)
- Meaning of "Permanent Establishment" in Subsection 123(1) of the Excise Tax Act (the Act)
- Meaning of 'Canada' For Purposes of Division II Tax
- Meaning of 'Canada' For Purposes of Division II Tax
- Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that is Situated in Canada at Time the Service is Performed, for Purposes of Schedule VI, Part V, Sections 7 and 23 to the Excise Tax Act
- Meaning of the First Part of the Definition of Business
- Meaning of the First Part of the Definition of Business
- Meaning of the Phrase "Establishing a Business Venture in Canada"
- Meaning of the Phrase "Establishing a Business Venture in Canada"
- Meaning of the Phrase "Where a Particular Property or Service is Supplied Together with any Other Property or Service"
- Meaning of the Phrase "Where a Particular Property or Service is Supplied Together with any Other Property or Service"
- Meaning of the Phrase Reasonably Regarded as Incidental (Revised first on April 1998 second on March 8, 1999)
- Meaning of the Phrase Reasonably Regarded as Incidental (Revised first on April 1998 second on March 8, 1999)
- Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit
- Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit
- Meaning of the term "Custodial Service"
- Meaning of the term "Custodial Service"
- Meaning of the Term "Public College"
- Meaning of the Term "Public College"
- Meaning of the Term "Railway Rolling Stock"
- Meaning of the Term "Railway Rolling Stock"
- Medical and Assistive Devices
- Medical and Assistive Devices
- Medical Expenses 2016
- Medical Expenses 2020
- Medical Expenses 2023
- Mining Activities in respect of Cryptoassets
- Modifying the Length of Fiscal Months in a Quarter
- Modifying the Length of Fiscal Months in a Quarter
- Municipal designation of organizations providing rent-geared-to-income housing
- Municipal Designation of Organizations Providing Rent-Geared-to-Income Housing
- New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders
- New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders
- New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing
- New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing
- New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property
- New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property
- New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate
- New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate
- New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick
- New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick
- New Filing Period for Licensed Brewers
- New Home Purchase Agreements in Alberta
- New Home Purchase Agreements in Alberta
- New Housing Rebates and HST at 13%
- New Housing Rebates and HST at 13%
- New Housing Rebates and the HST
- New Housing Rebates and the HST
- New Reporting Requirement
- New Reporting Requirement
- Newcomers to Canada
- Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador
- Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador
- Newspaper Carriers
- Newspaper Carriers
- Nisga'a Citizens and GST/HST
- Nisga'a Citizens and GST/HST
- Nisg̱a’a Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands
- Non-creditable Tax Charged
- Non-creditable Tax Charged
- Non-Resident Income Tax
- Non-Resident Income Tax
- Non-Resident Income Tax
- Non-Resident Registration
- Non-Resident Registration
- Non-Residents and Income Tax - 2016
- Non-Residents and Income Tax - 2017
- Northern Residents Deductions for 2016
- Northern Residents Deductions for 2017
- Northern Residents Deductions for 2021
- Notice - Chemainus First Nation Tax (Chemainus Community Improvement Fee)
- Notice - Chemainus First Nation Tax (Chemainus Community Improvement Fee)
- Notice of change: Carcross/Tagish First Nation
- Notice of change: Carcross/Tagish First Nation
- Notice of change: FNGST Imposed on Tlicho Lands
- Notice of change: FNGST Imposed on Tlicho Lands
- Notice of Change: GST/HST Technical Information Bulletin B-094, Amendments to the Point-of-Sale Rebate for Printed Books
- Notice of Change: GST/HST Technical Information Bulletin B-094, Amendments to the Point-of-Sale Rebate for Printed Books
- Notice of change: Labrador Inuit
- Notice of change: Labrador Inuit
- Notice of Change: TIB B-084 - Treatment of Used Goods
- Notice of Change: TIB B-084 - Treatment of Used Goods
- Notice to all Air Carriers - Rate Increases for the Air Travellers Security Charge
- Notice to all Air Carriers - Rate Increases for the Air Travellers Security Charge
- Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries
- Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries
- Notice to Brokers, Agents, Insured and Insurers
- Notice to Brokers, Agents, Insured and Insurers
- Notice to Excise Tax Licensees and Account Holders – New Version of Form B200, Excise Tax Return
- Notice to Excise Tax Licensees and Account Holders – New Version of Form B200, Excise Tax Return
- Notice to Excise Tax Licensees in the Canadian Fuel Industry Sector
- Notice to Suppliers of Taxable Goods and Services to Prince Edward Island (PEI) Government Departments and Agencies
- Notice to Suppliers of Taxable Goods and Services to Prince Edward Island (PEI) Government Departments and Agencies
- Notice to Suppliers of Tobacco Products to Retailers in New Brunswick
- Notice to Suppliers of Tobacco Products to Retailers in New Brunswick
- Notice to the Transportation Sector and Commodity Tax Practitioners – Request For Consultation on the Administration of the Excise Tax Exemption for Diesel Fuel Used in the Generation of Electricity Relating to Hotel Services on Vehicles
- Notice to the Transportation Sector and Commodity Tax Practitioners – Request For Consultation on the Administration of the Excise Tax Exemption for Diesel Fuel Used in the Generation of Electricity Relating to Hotel Services on Vehicles
- Notice, Information Circular 87-2R, Note of explanation
- Notice, Information Circular 87-2R, Note of explanation
- Notice, Information Circular 87-2R, Note of explanation
- NOTICE266 - For discussion purposes only - Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province
- NOTICE301 - Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services
- NOTICE301 - Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services
- NOTICE: Adams Lake First Nation Tax (Adams Lake Community Improvement Fee)
- NOTICE: Adams Lake First Nation Tax (Adams Lake Community Improvement Fee)
- NOTICE: Cowichan Tribes First Nation Tax (Cowichan Tribes Community Improvement Fee)
- NOTICE: Cowichan Tribes First Nation Tax (Cowichan Tribes Community Improvement Fee)
- Nova Scotia HST Rate Increase: Progress Payments and Holdbacks
- Nova Scotia HST Rate Increase: Progress Payments and Holdbacks
- Nova Scotia HST Rate Increase: Sales and Rentals of New Housing
- Nova Scotia HST Rate Increase: Sales and Rentals of New Housing
- Nova Scotia HST Rate Increase: Sales and Rentals of Non-residential Real Property
- Nova Scotia HST Rate Increase: Sales and Rentals of Non-residential Real Property
- NR4 - Non-Resident Tax Withholding, Remitting, and Reporting
- NR4 - Non-Resident Tax Withholding, Remitting, and Reporting
- NR4 - Non-Resident Tax Withholding, Remitting, and Reporting - 2016
- Objections and Appeals
- Objections and Appeals
- Obtaining and Renewing a Cannabis Licence
- Offsets of Amounts Payable When a Bankruptcy Has Occurred
- Offsets of Amounts Payable When a Bankruptcy Has Occurred
- Old Age Security Return of Income (OASRI) Guide for Non-Residents
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Ontario and B.C. Government Entities
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Ontario and B.C. Government Entities
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Property
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Property
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Services
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Services
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Transportation Passes
- Ontario and British Columbia: Transition to the Harmonized Sales Tax - Transportation Passes
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Admissions
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Admissions
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Intangible Personal Property
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Intangible Personal Property
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Memberships
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Memberships
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Passenger Transportation Services
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Passenger Transportation Services
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Returns and Exchanges
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Returns and Exchanges
- Ontario and British Columbia: Transition to the Harmonized Sales Tax — Direct Sellers and Independent Sales Contractors
- Ontario and British Columbia: Transition to the Harmonized Sales Tax — Direct Sellers and Independent Sales Contractors
- Ontario First Nations Point-of-Sale Relief – Reporting Requirements for GST/HST Registrant Suppliers
- Ontario First Nations Point-of-Sale Relief – Reporting Requirements for GST/HST Registrant Suppliers
- Operating a Bed and Breakfast in Your Home
- Operating a Bed and Breakfast in Your Home
- Osteopathic Service Providers
- Other GST Returns (GST 500-2-6)
- Other GST Returns (GST 500-2-6)
- Out-of-Pocket Expenses
- Output Based Method for Input Tax Credit Allocation
- Output Based Method for Input Tax Credit Allocation
- Override Rule (GST 300-6-11)
- Override Rule (GST 300-6-11) Reprint
- P-221 Meaning of the phrase "a particular class or kind" as found in subsection 153(3) of the Act
- P-221 Meaning of the phrase "a particular class or kind" as found in subsection 153(3) of the Act
- P105 – Students and Income Tax
- P105 – Students and income tax
- P105 – Students and income tax 2016
- P113 - Gifts and Income Tax 2016
- P113 - Gifts and Income Tax 2018
- P134 - Using Your Home for Daycare
- P134 - Using Your Home for Daycare
- Partial Payments (GST 300-6-7)
- Partial Payments (GST 300-6-7) Reprint
- Partnerships - Application of subsection 272.1(1) of the Excise Tax Act
- Partnerships - Application of subsection 272.1(1) of the Excise Tax Act
- Passenger Transportation Services
- Passenger Transportation Services
- Passenger Vehicles and Aircraft (GST 400-3-4)
- Passenger Vehicles and Aircraft (GST 400-3-4)
- Past Service Pension Adjustment Guide
- Past Service Pension Adjustment Guide
- Pawnbrokers
- Pawnbrokers
- Payment of the GST/HST by Quebec Government Entities
- Payment of the GST/HST by Quebec Government Entities
- Payments for Vehicle Loss or Damage Under Rental Agreements
- Payments for Vehicle Loss or Damage Under Rental Agreements
- Payments out of Pension and Deferred Profit Sharing Plans - ITAR 40
- Payments out of Pension and Deferred Profit Sharing Plans - ITAR 40
- Payments out of Pension and Deferred Profit Sharing Plans - ITAR 40
- Payroll Deductions Formulas for Computer Programs - 105th Edition Effective January 1, 2017
- Payroll Deductions Formulas for Computer Programs - 106th Edition Effective July 1, 2017
- Penalties and Interest
- Penalties and Interest
- Pension Adjustment Guide
- Pension Adjustment Guide
- Pension Adjustment Reversal Guide
- Pension Adjustment Reversal Guide
- Phasing out of Recaptured Input Tax Credits in Ontario
- Phasing out of Recaptured Input Tax Credits in Ontario
- Phasing Out of the Penny
- Phasing Out of the Penny
- Place of Supply
- Place of Supply
- Place of Supply (HST) for National Equipment Maintenance Contracts
- Place of Supply (HST) for National Equipment Maintenance Contracts
- Place of Supply in a Province ‑ Tangible Personal Property
- Place of Supply in a Province – Overview
- Place of Supply in a Province – Real Property
- Point of Sale Rebate on Feminine Hygiene Products
- Point of Sale Rebate on Feminine Hygiene Products
- Point-of-Sale Rebate on Books
- Point-of-Sale Rebate on Books
- Point-of-Sale Rebate on Children's Goods
- Point-of-Sale Rebate on Children's Goods
- Point-of-Sale Rebate on Heating Oil
- Point-of-Sale Rebate on Heating Oil
- Policy Statement on Business Equity Valuations
- Policy Statement on Business Equity Valuations
- Pooled Registered Pension Plans (PRPP)
- Pooled Registered Pension Plans (PRPP)
- Pooled Registered Pension Plans (PRPP)
- Preparing Returns for Deceased Persons 2016
- Preparing Returns for Deceased Persons 2019
- Preparing Returns for Deceased Persons 2023
- Prescribed Compensation for Registered Pension Plans
- Prescribed Compensation for Registered Pension Plans
- Prescribed Form for Joint Venture Elections
- Prescribed Form for Joint Venture Elections
- Primary Place of Residence
- Primary Place of Residence
- Prince Edward Island HST Rate Increase – Information for Non-registrant Builders
- Prince Edward Island HST Rate Increase – Information for Non-registrant Builders
- Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island
- Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island
- Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing
- Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing
- Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property
- Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property
- Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate
- Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate
- Prince Edward Island: Transition to the Harmonized Sales Tax - Admissions
- Prince Edward Island: Transition to the Harmonized Sales Tax - Admissions
- Prince Edward Island: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements
- Prince Edward Island: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements
- Prince Edward Island: Transition to the Harmonized Sales Tax - Information for Non-registrant Builders
- Prince Edward Island: Transition to the Harmonized Sales Tax - Information for Non-registrant Builders
- Prince Edward Island: Transition to the Harmonized Sales Tax - Tour Packages
- Prince Edward Island: Transition to the Harmonized Sales Tax - Tour Packages
- Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits
- Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits
- Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services
- Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services
- Prince Edward Island: Transition to the Harmonized Sales Tax – Goods
- Prince Edward Island: Transition to the Harmonized Sales Tax – Goods
- Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property
- Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property
- Prince Edward Island: Transition to the Harmonized Sales Tax – Memberships
- Prince Edward Island: Transition to the Harmonized Sales Tax – Memberships
- Prince Edward Island: Transition to the Harmonized Sales Tax – Passenger Transportation Services
- Prince Edward Island: Transition to the Harmonized Sales Tax – Passenger Transportation Services
- Prince Edward Island: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Property
- Prince Edward Island: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Property
- Prince Edward Island: Transition to the Harmonized Sales Tax – Returns and Exchanges
- Prince Edward Island: Transition to the Harmonized Sales Tax – Returns and Exchanges
- Prince Edward Island: Transition to the Harmonized Sales Tax – Services
- Prince Edward Island: Transition to the Harmonized Sales Tax – Services
- Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes
- Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes
- Procedures concerning the disposition of taxable Canadian property by non‑residents of Canada – Section 116
- Procedures concerning the disposition of taxable Canadian property by non‑residents of Canada – Section 116
- Procedures concerning the disposition of taxable Canadian property by non‑residents of Canada – Section 116
- Procurement Cards – Documentary Requirements for Claiming Input Tax Credits
- Procurement Cards – Documentary Requirements for Claiming Input Tax Credits
- Producers and Packagers of Spirits
- Producers and Packagers of Wine
- Products and Services of a Deposit-Taking Financial Institution
- Products and Services of a Deposit-Taking Financial Institution
- Products and Services of Investment Dealers
- Products and Services of Investment Dealers
- Products Commonly Described as Dietary Supplements
- Products Commonly Described as Dietary Supplements
- Proposed Amendment - Exemption for Counselling Therapy Services
- Proposed Amendment Addressing Mining Activities in respect of Cryptoassets
- Proposed Amendment – Exemption for Psychotherapy Services
- Proposed Amendments to the Underused Housing Tax
- Proposed Change for the Purpose of Zero-rating Certain Foot Care Devices
- Proposed Exemption of Multidisciplinary Health Care Services
- Proposed GST/HST Treatment of Assignment Sales
- Proposed GST/HST Treatment of Supplies of Human Ova and In vitro Embryos
- Proposed Public Service Bodies’ Rebate for Municipalities in Newfoundland and Labrador – Questions and Answers
- Proposed Public Service Bodies’ Rebate for Municipalities in Newfoundland and Labrador – Questions and Answers
- Protect Yourself Against Identity Theft
- Protect Yourself Against Identity Theft
- Protocol - Between the Appeals Branch and Collections and Verification Branch (CVB)
- Protocol between the Appeals Branch and the Compliance Programs Branch of the Canada Revenue Agency
- Protocol between the Appeals Branch and the Compliance Programs Branch of the Canada Revenue Agency
- Provincial Governments
- Provincial Governments
- Public Colleges
- Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces
- Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces
- Public Service Bodies’ Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province
- Public Service Bodies’ Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province
- Public Service Bodies’ Rebate for Charities Resident Only in British Columbia
- Public Service Bodies’ Rebate for Charities Resident Only in British Columbia
- Public Service Bodies’ Rebate for Charities Resident Only in New Brunswick
- Public Service Bodies’ Rebate for Charities Resident Only in New Brunswick
- Public Service Bodies’ Rebate for Charities Resident Only in Newfoundland and Labrador
- Public Service Bodies’ Rebate for Charities Resident Only in Newfoundland and Labrador
- Public Service Bodies’ Rebate for Charities Resident Only in Nova Scotia
- Public Service Bodies’ Rebate for Charities Resident Only in Nova Scotia
- Public Service Bodies’ Rebate for Charities Resident Only in Ontario
- Public Service Bodies’ Rebate for Charities Resident Only in Ontario
- Public Service Bodies’ Rebate for Charities Resident Only in Prince Edward Island
- Public Service Bodies’ Rebate for Charities Resident Only in Prince Edward Island
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in British Columbia
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in British Columbia
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in Nova Scotia
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in Nova Scotia
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in Ontario
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in Ontario
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island
- Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island
- Purpose-built Rental Housing Rebate
- Qualified Donee: Becoming a Prescribed University Outside Canada
- Qualified Donee: Becoming a Prescribed University Outside Canada
- Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates
- Questions and Answers - Westbank First Nation Tax (FNT)
- Questions and Answers - Westbank First Nation Tax (FNT)
- Questions and Answers about the GST/HST tax break for all Canadians
- Questions and Answers on Simplified Reporting of Specified Housing Supplies
- Questions and Answers on Simplified Reporting of Specified Housing Supplies
- Questions and Answers on the New Reporting Requirements for GST/HST Registrants
- Questions and Answers on the New Reporting Requirements for GST/HST Registrants
- Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen Needles
- Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen Needles
- Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters
- Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters
- Questions and Answers on the Proposed GST/HST Treatment of Supplies of Naloxone
- Questions and Answers on the Proposed GST/HST Treatment of Supplies of Naloxone
- Questions and Answers on the Underused Housing Tax
- Quick Method of Accounting for GST/HST
- Quick Method of Accounting for GST/HST
- Rainy River First Nations Settlement Agreement Remission Order
- Rainy River First Nations Settlement Agreement Remission Order
- Raising of Capital
- Raising of Capital
- RC2 – The Business Number and Your Canada Revenue Agency Program Accounts
- RC4034 - GST/HST Public Service Bodies' Rebate
- RC4052 GST/HST Information for the Home Construction Industry
- RC4052 GST/HST Information for the Home Construction Industry
- RC4424 - Completing the Tax Return Where Registration of a Charity is Revoked
- Real Property and the GST/HST
- Real Property and the GST/HST
- Real Property Rebates
- Real Property Rebates
- Real Property Rebates - Special Issues
- Real Property Rebates - Special Issues
- Reassessment of a Return of Income
- Reassessment of a Return of Income
- Reassessment of a Return of Income
- Rebate for Artistic Works Produced for Export (Revised August 10, 1999)
- Rebate for Artistic Works Produced for Export (Revised August 10, 1999)
- Rebate for Builder-Built Unit (Land Leased)
- Rebate for Builder-Built Unit (Land Leased)
- Rebate For Builder-Built Unit (Land Purchased)
- Rebate For Builder-Built Unit (Land Purchased)
- Rebate for Cooperative Housing
- Rebate for Cooperative Housing
- Rebate for Owner-Built Homes
- Rebate for Owner-Built Homes
- Rebate for Specially-equipped Vehicles for Persons With Disabilities
- Rebate for Specially-equipped Vehicles for Persons With Disabilities
- Rebate on Non-Registrant's Sale of Real Property
- Rebate on Non-Registrant's Sale of Real Property
- Rebate to Owner of Land Leased for Residential Use
- Rebate to Owner of Land Leased for Residential Use
- Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures
- Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures
- Rebates of HST on Supplies Made From the Participating Provinces
- Rebates of HST on Supplies Made From the Participating Provinces
- Rebates: Legal Aid
- Rebates: Legal Aid
- Reconciliation of Business Income for Tax Purposes 2016
- Reconciliation of Business Income for Tax Purposes 2017
- Recovery of the GST/HST Under the Digital Economy Measures
- Reduced Rates of Excise Duty on Beer Brewed in Canada
- Reduced Rates of Excise Duty on Beer Brewed in Canada
- Reduction of Penalty and Interest in Wash Transaction Situations
- Reduction of Penalty and Interest in Wash Transaction Situations
- Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act
- Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act
- Refunds
- Registered Disability Savings Plan
- Registered Disability Savings Plan
- Registered Education Savings Plans (RESPs)
- Registered Education Savings Plans (RESPs) 2016
- Registered Education Savings Plans (RESPs) 2020
- Registered Pension Plans
- Registered Pension Plans
- Registered Retirement Income Funds
- Registered Retirement Income Funds
- Registered Retirement Income Funds
- Registered Retirement Savings Plans
- Registered Retirement Savings Plans
- Registered Supplementary Unemployment Benefit Plans
- Registered Supplementary Unemployment Benefit Plans
- Registering a Charity for Income Tax Purposes
- Registering a Charity for Income Tax Purposes
- Registration of a Partner
- Registration of a Partner
- Registration Under the Select Luxury Items Tax Act
- Reimbursements
- Reimbursements
- Related or Associated Persons Rules for Brewers
- Related or Associated Persons Rules for Brewers
- Reminder - Letter of Good Standing for Claiming the Ontario and British Columbia Provincial Transitional New Housing Rebates
- Reminder - Letter of Good Standing for Claiming the Ontario and British Columbia Provincial Transitional New Housing Rebates
- Remittance of tax collected by a person other than the supplier in limited circumstances
- Remittance of tax collected by a person other than the supplier in limited circumstances
- Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities
- Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities
- Remote Work Site
- Remote Work Site
- Rent To Own Agreements
- Rent To Own Agreements
- Rental Income
- Rental Income
- Rental Income 2016
- Repeal of Excise Duty Exemption for 100% Canadian Wine
- Reporting Procedures for Brewers
- Reporting Procedures for Brewers
- Request for the Canada Revenue Agency to update records
- Request for the Canada Revenue Agency to update records
- Requesting an Excise and Specialty Tax Ruling or Interpretation
- Required registration
- Required registration
- Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada
- Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada
- Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada
- Requirement for Returns by Non-Resident Performers Staging Events in Canada
- Requirement for Returns by Non-Resident Performers Staging Events in Canada
- Residence
- Residence
- Residential Care Facilities and Proposed Changes in the 2008 Budget
- Residential Care Facilities and Proposed Changes in the 2008 Budget
- Residential Care Services
- Residential Real Property
- Residential Real Property
- Residential Real Property - Deemed Supplies
- Residential Real Property - Deemed Supplies
- Residential Real Property - Special Issues
- Residential Real Property - Special Issues
- Residential Real Property-Sales
- Residential Real Property-Sales
- Residential Real Property—Rentals
- Residential Real Property—Rentals
- Resolving your dispute: Objection and appeal rights under the Income Tax Act
- Resolving your dispute: Objection rights under the Income Tax Act
- Respite Care Services
- Retirement Compensation Arrangements Guide
- Retirement Compensation Arrangements Guide
- Retirement Compensation Arrangements Guide – 2016
- Returnable Containers
- Returnable Containers
- Returnable Containers Other than Beverage Containers
- Returnable Containers Other than Beverage Containers
- Returns and Payments
- Returns and Payments (GST 500-2)
- Returns and Payments (GST 500-2)
- Revision of Capital Cost Allowance Claims and Other Permissive Deductions
- Revision of Capital Cost Allowance Claims and Other Permissive Deductions
- RRSP Information Circular
- RRSPs and Other Registered Plans for Retirement
- RRSPs and Other Registered Plans for Retirement
- Sale of a Business or Part of a Business
- Sale of a Business or Part of a Business
- Sale of a Residence by a Builder Who is an Individual
- Sale of a Residence by a Builder Who is an Individual
- Sale of Freehold Mineral Titles
- Sale of Freehold Mineral Titles
- Sales by Individuals of Owner-Occupied Homes
- Sales by Individuals of Owner-Occupied Homes
- Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document
- Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document
- Sales of Farmland by Individuals
- Sales of Farmland by Individuals
- Sales of Vacant Land by Individuals
- Sales of Vacant Land by Individuals
- School Authorities - Elementary and Secondary Schools
- School Cafeterias, University and Public College Meal Plans, and Food Service Providers
- Search by document name
- Search by document name
- Seasonal Agricultural Workers Program
- Seasonal Agricultural Workers Program
- Second-language Instruction
- Section 134 - Assignment of a security interest
- Section 134 - Assignment of a security interest
- Section 134 - Security Substitution
- Section 134 - Security Substitution
- Section 134 - Transfer of Property on Satisfaction of Debt
- Section 134 - Transfer of Property on Satisfaction of Debt
- Section 172.1 Information Requirements
- Section 172.1 Information Requirements
- Section 232.1 - Promotional Allowances
- Section 232.1 - Promotional Allowances
- Security requirements for non-residents
- Security requirements for non-residents
- Seizures and Repossessions
- Seizures and Repossessions
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Appendix – Industry codes
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Capital cost allowance (CCA) rates
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 1 – General information
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 2 – Income
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 4 – Capital cost allowance
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Eligible capital expenditures
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 6 – Losses
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 7 – Capital gains
- Self employed Business, Professional, Commission, Farming, and Fishing Income: For more information
- Self employed Business, Professional, Commission, Farming, and Fishing Income: GST/HST
- Self employed Business, Professional, Commission, Farming, and Fishing Income: How to calculate the mandatory inventory adjustment (MIA)
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Is this guide for you?
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Online services
- Self employed Business, Professional, Commission, Farming, and Fishing Income: Table of Contents
- Self-Assessment of the HST on Supplies Brought Into a Participating Province
- Self-Assessment of the HST on Supplies Brought Into a Participating Province
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Appendix – Industry codes
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Capital cost allowance (CCA) rates
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 1 – General information
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 2 – Income
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 4 – Capital cost allowance
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Eligible capital expenditures
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Losses
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 6 – Capital gains
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Digital services
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Find out if this guide is for you
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: For more information
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: GST/HST for farmers and fishers
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: How to calculate the mandatory inventory adjustment (MIA)
- Self-employed Business, Professional, Commission, Farming, and Fishing Income: Table of Contents
- Service Agreements in Respect of Cannabis Products and Intra-Industry Sale of Cannabis Products
- Services Provided by Certain Insurance Intermediaries
- Sharecropping
- Sharecropping
- Single and Multiple Supplies
- Single and Multiple Supplies
- Skowkale First Nation Implements the First Nations Goods and Services Tax
- Small and Rural Charities: Making a Difference for Canadians 2008
- Small and Rural Charities: Making a Difference for Canadians 2008
- Small and Rural Charities: Making a Difference for Canadians 2008
- Small Producers of Wine
- Small suppliers
- Small suppliers
- Social Insurance Number Legislation that Relates to the Preparation of Information Slips
- Social Insurance Number Legislation that Relates to the Preparation of Information Slips
- Social Insurance Number Legislation that Relates to the Preparation of Information Slips
- Songhees First Nation Implements the First Nations Goods and Services Tax
- Songhees First Nation Implements the First Nations Goods and Services Tax
- Special release - Investment Clubs
- Special release - Investment Clubs
- Special Release - Investment Tax Credit Rates
- Special Release - Investment Tax Credit Rates
- Special Release – Advance Pricing Arrangements for Small Businesses
- Special Release – Advance Pricing Arrangements for Small Businesses
- Special Rule and Elections for Individual Owners of Multiple Residential Properties
- Special Rules for Real Property under the HST
- Special Rules for Real Property under the HST
- Specially Designed Training to Assist Individuals with a Disorder or a Disability
- Specially Designed Training to Assist Individuals with a Disorder or a Disability
- Specially Designed Training to Assist Individuals with Autism
- Specially Designed Training to Assist Individuals with Autism
- Standardized Accounting
- Standardized Accounting
- Stated Price Net of Rebate
- Stated Price Net of Rebate
- Stated Price Net of Rebate – GST at 5%
- Stated Price Net of Rebate – GST at 5%
- Stated Price Net of the Enhanced British Columbia New Housing Rebate
- Stated Price Net of the Enhanced British Columbia New Housing Rebate
- Statement of partnership income – Instructions for Recipient
- Statement of partnership income – Instructions for recipient
- Subject Aircraft Under the Select Luxury Items Tax Act
- Subject Vehicles Under the Select Luxury Items Tax Act
- Subject Vessels Under the Select Luxury Items Tax Act
- Subsection 172.1(4) Election for Specified Pension Entity
- Subsection 172.1(4) Election for Specified Pension Entity
- Substantial Renovations and the GST/HST New Housing Rebate
- Substantial Renovations and the GST/HST New Housing Rebate
- 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)
- 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)
- Supply of Land for Recreational Units such as Mini-homes, Park Model Trailers, and Travel Trailers
- Supply of Land for Recreational Units such as Mini-homes, Park Model Trailers, and Travel Trailers
- Supply of Photocopies
- Supply of Photocopies
- 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)
- 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)
- Support Payments
- Support Payments
- Supreme Court of Canada Decision – United Parcel Service Canada Ltd. v. Her Majesty the Queen [2009]
- Supreme Court of Canada Decision – United Parcel Service Canada Ltd. v. Her Majesty the Queen [2009]
- SWLN1 - Transitional Rules for Option B regions for the months of October, November and December 2006
- SWLN1 - Transitional Rules for Option B regions for the months of October, November and December 2006
- SWLN11 - Third Country Adjustment Refund
- SWLN11 - Third Country Adjustment Refund
- SWLN12 - Third Country Adjustment - Refund (October 2007 to March 2008)
- SWLN12 - Third Country Adjustment - Refund (October 2007 to March 2008)
- SWLN13 - Surge Charge - Alberta Region (June 2009)
- SWLN13 - Surge Charge - Alberta Region (June 2009)
- SWLN14 - Surge Charge - Alberta Region (July 2009)
- SWLN14 - Surge Charge - Alberta Region (July 2009)
- SWLN15 - Surge Charge - Alberta Region (August 2009)
- SWLN15 - Surge Charge - Alberta Region (August 2009)
- SWLN16 - Surge Charge - Alberta Region (September 2009)
- SWLN16 - Surge Charge - Alberta Region (September 2009)
- SWLN17 - Surge Charge - Alberta Region (October 2009)
- SWLN17 - Surge Charge - Alberta Region (October 2009)
- SWLN18 - Surge Charge - Alberta Region (October 2009)
- SWLN18 - Surge Charge - Alberta Region (October 2009)
- SWLN19 - Notice to Independent Remanufacturers -Calculation of Export Price
- SWLN19 - Notice to Independent Remanufacturers -Calculation of Export Price
- SWLN2 - Charge on Refunds of Duty Deposits Paid to United States Customs
- SWLN2 - Charge on Refunds of Duty Deposits Paid to United States Customs
- SWLN20 - Surge Charge - Alberta Region (December 2009)
- SWLN20 - Surge Charge - Alberta Region (December 2009)
- SWLN21 - Surge Charge - Alberta Region (January 2010)
- SWLN21 - Surge Charge - Alberta Region (January 2010)
- SWLN22 - Surge Charge - Alberta Region (March 2010)
- SWLN22 - Surge Charge - Alberta Region (March 2010)
- SWLN23 - Export Charge Rate for June 2010 Reduced to 0% - Registrants Must Continue to File Returns
- SWLN23 - Export Charge Rate for June 2010 Reduced to 0% - Registrants Must Continue to File Returns
- SWLN24 - Surge Charge - Alberta Region (April 2010)
- SWLN24 - Surge Charge - Alberta Region (April 2010)
- SWLN25 - Surge Charge - Alberta Region (May 2010)
- SWLN25 - Surge Charge - Alberta Region (May 2010)
- SWLN26 - Notice to Wholesalers - Calculation of Export Price
- SWLN26 - Notice to Wholesalers - Calculation of Export Price
- SWLN28 - Surge Charge - Alberta Region (July 2010)
- SWLN28 - Surge Charge - Alberta Region (July 2010)
- SWLN29 - Surge Charge - Alberta Region (August 2010)
- SWLN29 - Surge Charge - Alberta Region (August 2010)
- SWLN3 - Calculation of Export Price
- SWLN3 - Calculation of Export Price
- SWLN30 - Notice to Independent Remanufacturers - Calculation of the Yield Loss Percentage
- SWLN30 - Notice to Independent Remanufacturers - Calculation of the Yield Loss Percentage
- SWLN31 - Surge Charge - Alberta Region (September 2010)
- SWLN31 - Surge Charge - Alberta Region (September 2010)
- SWLN32 - Surge Charge - Alberta Region (October 2010)
- SWLN32 - Surge Charge - Alberta Region (October 2010)
- SWLN33 - Surge Charge - Alberta Region (November 2010)
- SWLN33 - Surge Charge - Alberta Region (November 2010)
- SWLN34 - Surge Charge - Alberta Region (December 2010)
- SWLN34 - Surge Charge - Alberta Region (December 2010)
- SWLN35 - Additional Export Charge for Ontario and Quebec Regions
- SWLN35 - Additional Export Charge for Ontario and Quebec Regions
- SWLN36 - Surge Charge – Alberta Region (January 2011)
- SWLN36 - Surge Charge – Alberta Region (January 2011)
- SWLN37 - Refund of Alberta Surge Charge for October 2008
- SWLN37 - Refund of Alberta Surge Charge for October 2008
- SWLN38 - Surge Charge - Alberta Region (March 2011)
- SWLN38 - Surge Charge - Alberta Region (March 2011)
- SWLN39 - Termination of the 10% Additional Export Charge and Refund of Overpayments
- SWLN39 - Termination of the 10% Additional Export Charge and Refund of Overpayments
- SWLN4 - Security Requirements for Non-Resident Persons and Persons Without a Permanent Establishment in Canada
- SWLN4 - Security Requirements for Non-Resident Persons and Persons Without a Permanent Establishment in Canada
- SWLN40 - Surge Charge - Alberta Region (June 2011)
- SWLN40 - Surge Charge - Alberta Region (June 2011)
- SWLN41 - Surge Charge - Alberta Region (September 2011)
- SWLN41 - Surge Charge - Alberta Region (September 2011)
- SWLN42 - Surge Charge - Alberta Region (November 2011)
- SWLN42 - Surge Charge - Alberta Region (November 2011)
- SWLN43 - Surge Charge - Alberta Region (July 2012)
- SWLN43 - Surge Charge - Alberta Region (July 2012)
- SWLN44 - Surge Charge - Alberta Region (October 2012)
- SWLN44 - Surge Charge - Alberta Region (October 2012)
- SWLN45 - The Export Charge
- SWLN45 - The Export Charge
- SWLN46 - Termination of the Additional Export Charge for the Ontario and Quebec Regions
- SWLN46 - Termination of the Additional Export Charge for the Ontario and Quebec Regions
- SWLN47 - Surge Charge – Alberta Region (April 2015)
- SWLN47 - Surge Charge – Alberta Region (April 2015)
- SWLN48 - Surge Charge – Alberta Region (May 2015)
- SWLN48 - Surge Charge – Alberta Region (May 2015)
- SWLN49 - Surge Charge – Alberta Region (June 2015)
- SWLN49 - Surge Charge – Alberta Region (June 2015)
- SWLN5 - Certification of Independent Remanufacturers
- SWLN5 - Certification of Independent Remanufacturers
- SWLN50 - Surge Charge – Alberta Region (August 2015)
- SWLN50 - Surge Charge – Alberta Region (August 2015)
- SWLN51 - Termination of the Export Charge Imposed under the Softwood Lumber Products Export Charge Act, 2006
- SWLN51 - Termination of the Export Charge Imposed under the Softwood Lumber Products Export Charge Act, 2006
- SWLN52 - Expiry of the Softwood Lumber Agreement, 2006
- SWLN52 - Expiry of the Softwood Lumber Agreement, 2006
- SWLN53 - Surge Charge – Alberta Region (September 2015)
- SWLN53 - Surge Charge – Alberta Region (September 2015)
- SWLN6 - Calculating and Reporting the Surge Charge
- SWLN6 - Calculating and Reporting the Surge Charge
- SWLN7 - Surge Charge – Alberta Region (March 2007)
- SWLN7 - Surge Charge – Alberta Region (March 2007)
- SWLN8 - American Consumption of Softwood Lumber Products Regulations
- SWLN8 - American Consumption of Softwood Lumber Products Regulations
- SWLN9 - Surge Charge - Alberta Region (November 2008)
- SWLN9 - Surge Charge - Alberta Region (November 2008)
- SWLN9 - Surge Charge - Alberta Region (October 2008)
- SWLN9 - Surge Charge - Alberta Region (October 2008)
- T2 Corporation – Income Tax Guide – 2016
- T2 Corporation – Income Tax Guide – 2020
- T2 Corporation – Income Tax Guide – 2023
- T2 Corporation – Income Tax Guide – Appendices
- T2 Corporation – Income Tax Guide – Appendices
- T2 Corporation – Income Tax Guide – Before you start
- T2 Corporation – Income Tax Guide – Before you start
- T2 Corporation – Income Tax Guide – Chapter 1: Page 1 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 1: Page 1 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 2: Page 2 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 2: Page 2 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 4: Page 4 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 4: Page 4 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 5: Page 5 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 5: Page 5 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return
- T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return
- T2 Corporation – Income Tax Guide – What's New
- T2 Corporation – Income Tax Guide – What's New
- T3 Trust Guide - 2016
- T3 Trust Guide – 2020
- T3 Trust Guide – 2023
- T4055 – Newcomers to Canada 2016
- T4055 – Newcomers to Canada 2018
- T4058: Non-Residents and Income Tax 2023
- T4088 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661
- T4088 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661
- T4144: Income Tax Guide for Electing Under Section 216
- T4145: Electing Under Section 217 of the Income Tax Act - 2016
- T4145: Electing Under Section 217 of the Income Tax Act - 2017
- T4155 - Old Age Security Return of Income Guide for Non-Residents
- T4A-NR - Payments to Non-Residents for Services Provided in Canada
- T4A-NR - Payments to Non-Residents for Services Provided in Canada
- T4A-NR - Payments to Non-Residents for Services Provided in Canada - 2017
- T4RSP and T4RIF Guide
- T4RSP and T4RIF Guide – 2016
- T5 Guide – Return of Investment Income
- T5 Guide – Return of Investment Income
- T5 Guide – Return of Investment Income - 2016
- T5008 Guide ‑ Return of Securities Transactions
- T5008 Guide ‑ Return of Securities Transactions
- T5008 Guide ‑ Return of Securities Transactions 2016
- Tax collections policies
- Tax collections policies
- Tax collections policies
- Tax Credits in Relation to Supply of Fuel to Carriers
- Tax Credits in Relation to Supply of Fuel to Carriers
- Tax Discounters
- Tax Discounters
- Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant
- Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant
- Tax Relief for Specially Equipped Motor Vehicles
- Tax Shelter Reporting
- Tax Shelter Reporting
- Tax Status of a Natural Resource Lease Payment 'Expense'
- Tax Status of a Natural Resource Lease Payment 'Expense'
- Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act
- Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act
- Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA
- Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA
- Tax treatment of a supply of an undivided working interest in the assets of a mine or an oil or gas well
- Tax treatment of a supply of an undivided working interest in the assets of a mine or an oil or gas well
- Tax Treatment of Imported Computer Software
- Tax Treatment of Imported Computer Software
- Tax Treatment of Mutual Funds for Individuals
- Tax Treatment of Mutual Funds for Individuals
- Tax-Free Savings Account (TFSA) Guide for Issuers
- Tax-Free Savings Account (TFSA) Guide for Issuers
- Tax-Free Savings Account (TFSA), Guide for Individuals
- Tax-Free Savings Account (TFSA), Guide for Individuals
- Tax-Free Savings Accounts
- Taxable Benefits (Other than Automobile Benefits)
- Taxable Benefits (Other than Automobile Benefits)
- Taxable Status of Storage Charges
- Taxable Status of Storage Charges
- Taxidermy - Animal, Bird and Fish Mounts
- Taxidermy - Animal, Bird and Fish Mounts
- Taxpayer Bill of Rights
- Taxpayer Bill of Rights
- Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer
- Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer
- Taxpayer Relief Provisions
- Taxpayer Relief Provisions
- Taxpayer Relief Provisions
- Taxpayer Relief Provisions
- Taxpayer Relief Provisions
- Taxpayer Relief Provisions
- Temporary Importation of Conveyances
- Temporary Importation of Conveyances
- The 2008 GST/HST Rate Reduction
- The 2008 GST/HST Rate Reduction
- The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses
- The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses
- The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required
- The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required
- The Application of Section 87 of the Indian Act to a Maa-nulth-aht
- The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation
- The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation
- The application of the GST/HST to the supply of an independent medical examination (“IME”) and to other independent assessments
- The application of the GST/HST to the supply of an independent medical examination (“IME”) and to other independent assessments
- The Continuation of GST/HST Relief for Tla’amin Citizens
- The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits
- The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits
- 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
- 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
- The GST Status of the Supply of a Laser Eye Surgery Service
- The GST Status of the Supply of a Laser Eye Surgery Service
- The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals
- The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals
- The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario
- The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario
- The GST/HST Implications of the Construction of Secondary Housing Units (Laneway Housing)
- The GST/HST Implications of the Construction of Secondary Housing Units (Laneway Housing)
- The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes, Travel Trailers, Motor Homes and Similar Vehicles or Trailers When Provided Otherwise than by Way of Sale
- The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes, Travel Trailers, Motor Homes and Similar Vehicles or Trailers When Provided Otherwise than by Way of Sale
- The Huu-ay-aht First Nations Implement the First Nations Goods and Services Tax
- The Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations Implement the First Nations Goods and Services Tax
- The Matsqui First Nation Implements the First Nations Goods and Services Tax
- The Matsqui First Nation Implements the First Nations Goods and Services Tax
- The meaning of "manufacture and assembly of which is completed or substantially completed" in the definition of "mobile home"
- The meaning of "manufacture and assembly of which is completed or substantially completed" in the definition of "mobile home"
- The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit'
- The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit'
- The Meaning of Sale with Respect to Real Property (Revised)
- The Meaning of Sale with Respect to Real Property (Revised)
- The Meaning of the Term "Heating Oil" for the Purpose of the Definition of "Diesel Fuel" in Subsection 2(1) of the Excise Tax Act (ETA)
- The Meaning of the Term "Heating Oil" for the Purpose of the Definition of "Diesel Fuel" in Subsection 2(1) of the Excise Tax Act (ETA)
- The Mosquito, Grizzly Bear's Head, Lean Man First Nation Implements the First Nations Goods and Services Tax
- The Nekaneet First Nation Implements the First Nations Goods and Services Tax
- The Nekaneet First Nation Implements the First Nations Goods and Services Tax
- The Order Amending the Labrador Innu Settlements Remission Order, 2003 Comes into Force
- The Order Amending the Labrador Innu Settlements Remission Order, 2003 Comes into Force
- The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)
- The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)
- The Status of Bunker C Fuel Oil for the Purpose of the Definition of "Diesel Fuel" in Subsection 2(1) of the Excise Tax Act (ETA)
- The Status of Bunker C Fuel Oil for the Purpose of the Definition of "Diesel Fuel" in Subsection 2(1) of the Excise Tax Act (ETA)
- The Tax Audit
- The Tax Audit
- The Tax Audit
- The Toquaht Nation Implements the First Nations Goods and Services Tax
- The Tsleil-Waututh Nation Implements the First Nations Goods and Services Tax (FNGST)
- The Tsleil-Waututh Nation Implements the First Nations Goods and Services Tax (FNGST)
- The Uchucklesaht Tribe Implements the First Nations Goods and Services Tax
- The Ucluelet First Nation Implements the First Nations Goods and Services Tax
- Third-Party Civil Penalties
- Third-Party Civil Penalties
- This announcement supersedes the June 1999 announcement entitled "Designation process for barter exchange networks".
- This announcement supersedes the June 1999 announcement entitled "Designation process for barter exchange networks".
- Time of Liability (GST 300-6)
- Time of Liability (GST 300-6)
- Time of Liability General Rule (GST 300-6-1)
- Time of Liability General Rule (GST 300-6-1) Reprint
- Tla’amin Nation – Ratification of Final Agreement
- Tla’amin Nation – Ratification of Final Agreement
- Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations
- Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations
- Toquaht Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands
- Trade Unions and Similar Employee Associations
- Trade Unions and Similar Employee Associations
- Transfer of Property to a Corporation Under Section 85
- Transfer of Property to a Corporation Under Section 85
- Transfer of Property to a Corporation Under Section 85
- Treatment of Bare Trusts under the Excise Tax Act
- Treatment of Bare Trusts under the Excise Tax Act
- Treaty Land Entitlement (Manitoba) Remission Order
- Treaty Land Entitlement (Manitoba) Remission Order
- Trusts
- Trusts
- Tsawwassen First Nation Implements the First Nations Goods and Services Tax
- Tsawwassen First Nation Implements the First Nations Goods and Services Tax
- Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools
- Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools
- Tutoring and Equivalent Services
- Tutoring or Instructing in Courses Approved for Credit by a School Authority
- Tutoring or Instructing in Courses Approved for Credit by a School Authority
- Tzeachten First Nation Tax (Tzeachten Sales Tax)
- Tzeachten First Nation Tax (Tzeachten Sales Tax)
- Uchucklesaht Tribe: End of the First Nations Goods and Services Tax (FNGST) on Their Lands
- Unclaimed Dividends
- Unclaimed Dividends
- Unclaimed Dividends
- Universities
- Unpaid Municipal Taxes and Redemption by the Previous Owner
- Unpaid Municipal Taxes and Redemption by the Previous Owner
- Value not Ascertainable (GST 300-6-15)
- Value not Ascertainable (GST 300-6-15) Reprint
- Value of Supply (GST 300-7)
- Value of Supply (GST 300-7)
- Vaping Product Marking Requirements
- Vocational Schools and Courses
- Voluntary Disclosures Program
- Voluntary registration
- Voluntary registration
- Water Haulers
- Water Haulers
- What constitutes an "other body established by a government" for purposes of the Excise Tax Act (the Act)?
- What constitutes an "other body established by a government" for purposes of the Excise Tax Act (the Act)?
- What you should know about audits
- What you should know about audits
- Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act (the “Act”)
- Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act (the “Act”)
- Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance
- Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance
- Working in Canada Temporarily
- Your Appeal Rights - Canada Pension Plan and Employment Insurance Coverage
- Your Appeal Rights - Canada Pension Plan and Employment Insurance Coverage
- Zero-Rated Farm Equipment
- Zero-Rated Farm Equipment