GST/HST Info Sheets
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GST/HST Info Sheets
- GI-200 Application of the GST/HST to Credit Card Surcharges
- GI-199 Tax Relief for Specially Equipped Motor Vehicles
- GI-198 Osteopathic Service Providers
- GI-197 Out-of-Pocket Expenses
- GI-196 GST/HST and Commercial Ride-sharing Services
- GI-195 Prince Edward Island HST Rate Increase - Stated Price Net of the GST/HST New Housing Rebate
- GI-194 Prince Edward Island HST Rate Increase - Sales and Rentals of New Housing
- GI-193 Prince Edward Island HST Rate Increase - Information for Non-registrant Builders
- GI-192 Prince Edward Island HST Rate Increase - Sales and Rentals of Non-residential Real Property
- GI-191 New Brunswick and Newfoundland and Labrador HST Rate Increases - Stated Price Net of the GST/HST New Housing Rebate
- GI-190 New Brunswick and Newfoundland and Labrador HST Rate Increases - Sales and Rentals of New Housing
- GI-189 New Brunswick and Newfoundland and Labrador HST Rate Increases - Information for Non-registrant Builders
- GI-188 New Brunswick and Newfoundland and Labrador HST Rate Increases - Sales and Rentals of Non-residential Real Property
- GI-187 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province
- GI-186 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces
- GI-185 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island
- GI-184 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Ontario
- GI-183 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Nova Scotia
- GI-182 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador
- GI-181 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick
- GI-180 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in British Columbia
- GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province
- GI-178 Public Service Bodies' Rebate for Charities Resident in One or More Non participating Provinces
- GI-177 Public Service Bodies' Rebate for Charities Resident Only in Prince Edward Island
- GI-176 Public Service Bodies' Rebate for Charities Resident Only in Ontario
- GI-175 Public Service Bodies' Rebate for Charities Resident Only in Nova Scotia
- GI-174 Public Service Bodies' Rebate for Charities Resident Only in Newfoundland and Labrador
- GI-173 Public Service Bodies' Rebate for Charities Resident Only in New Brunswick
- GI-172 Public Service Bodies' Rebate for Charities Resident Only in British Columbia
- GI-171 Phasing out of Recaptured Input Tax Credits in Ontario
- GI-170 Charter Flights Supplied to Third-Party Charterers
- GI-169 Point-of-Sale Rebate on Heating Oil
- GI-168 The GST/HST Implications of the Construction of Secondary Housing Units (Laneway Housing)
- GI-167 Application of the GST/HST to Core Charges
- GI-166 Application of the GST/HST to Home Care Services
- GI-165 Prince Edward Island: Transition to the Harmonized Sales Tax - Builders and Recaptured Input Tax Credits
- GI-164 Prince Edward Island: Transition to the Harmonized Sales Tax - Information for Non-registrant Builders
- GI-163 Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
- GI-162 Prince Edward Island: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements
- GI-161 Prince Edward Island: Transition to the Harmonized Sales Tax - Returns and Exchanges
- GI-160 Prince Edward Island: Transition to the Harmonized Sales Tax - Goods
- GI-159 HST and First Nations in Prince Edward Island
- GI-158 Payment of the GST/HST by Quebec Government Entities
- GI-157 Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Rebate for Builders of New Housing
- GI-156 Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing
- GI-155 British Columbia: Transition to the Goods and Services Tax - Payment of the GST/HST by B.C. Government Entities
- GI-154 Prince Edward Island: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Prince Edward Island Government Entities
- GI-153 Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island
- GI-152 Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Prince Edward Island
- GI-151 Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island
- GI-150 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Prince Edward Island
- GI-149 Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island
- GI-148 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate
- GI-147 Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island
- GI-146 Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island
- GI-145 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island
- GI-144 Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island
- GI-143 Prince Edward Island: Transition to the Harmonized Sales Tax - Tour Packages
- GI-142 Prince Edward Island: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Property
- GI-141 Prince Edward Island: Transition to the Harmonized Sales Tax - Transportation Passes
- GI-140 Prince Edward Island: Transition to the Harmonized Sales Tax - Freight Transportation Services
- GI-139 Prince Edward Island: Transition to the Harmonized Sales Tax - Admissions
- GI-138 Prince Edward Island: Transition to the Harmonized Sales Tax - Passenger Transportation Services
- GI-137 Prince Edward Island: Transition to the Harmonized Sales Tax - Memberships
- GI-136 Prince Edward Island: Transition to the Harmonized Sales Tax - Intangible Personal Property
- GI-135 Prince Edward Island: Transition to the Harmonized Sales Tax - Services
- GI-134 Insurance - Appraisals of Damage Caused to Property
- GI-133 Application of the GST/HST to Lift Chairs
- GI-132 Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period
- GI-131 Phasing Out of the Penny
- GI-130 Stated Price Net of the Enhanced British Columbia New Housing Rebate
- GI-129 Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates
- GI-128 Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates
- GI-127 Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means
- GI-126 Direct Selling Industry - The Alternate Collection Method for Independent Sales Contractors
- GI-125 Direct Selling Industry - The Alternate Collection Method for Approved Direct Sellers and Approved Distributors
- GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing
- GI-123 Application of GST/HST to Residential Care Services Provided in Ontario
- GI-122 The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario
- GI-121 Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate
- GI-120 Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit
- GI-119 Harmonized Sales Tax – Place of Supply of Specified Motor Vehicles Delivered and Registered in a Different Province
- GI-118 Builders and GST/HST NETFILE
- GI-117 Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities
- GI-116 Information for Businesses Located on a Reserve
- GI-115 Application of GST/HST to Indian Bands and Band-empowered Entities
- GI-114 Application of GST/HST to Indian Individuals
- GI-113 Specially Designed Training to Assist Individuals with Autism
- GI-112 Specially Designed Training to Assist Individuals with a Disorder or Disability
- GI-111 Applying the 2010 Nova Scotia HST Rate Increase - Transportation Services and Passes
- GI-110 Applying the 2010 Nova Scotia HST Rate Increase - Admissions and Memberships
- GI-109 Applying the 2010 Nova Scotia HST Rate Increase - Services
- GI-108 Applying the 2010 Nova Scotia HST Rate Increase - Personal Property
- GI-107 Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops
- GI-106 Ontario First Nations Point-of-Sale Relief - Reporting Requirements for GST/HST Registrant Suppliers
- GI-105 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
- GI-104 Nova Scotia HST Rate Increase: Sales and Rentals of New Housing
- GI-103 Nova Scotia HST Rate Increase: Progress Payments and Holdbacks
- GI-102 Nova Scotia HST Rate Increase: Sales and Rentals of Non residential Real Property
- GI-101 Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia
- GI-100 Harmonized Sales Tax: Builders and Recaptured Input Tax Credits
- GI-099 Builders and Electronic Filing Requirements
- GI-098 Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia
- GI-097 Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia
- GI-096 Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia
- GI-095 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia
- GI-094 Harmonized Sales Tax: British Columbia New Residential Rental Property Rebate
- GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate
- GI-092 Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia
- GI-091 Harmonized Sales Tax: Information for Landlords of New Rental Housing
- GI-090 Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia
- GI-089 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate
- GI-088 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate
- GI-087 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia
- GI-086 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia
- GI-085 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario
- GI-084 Harmonized Sales Tax: Information for Builders of New Housing in British Columbia
- GI-083 Harmonized Sales Tax: Information for Builders of New Housing in Ontario
- GI-082 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario
- GI-081 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in British Columbia
- GI-080 Harmonized Sales Tax: British Columbia New Housing Rebate
- GI-079 Harmonized Sales Tax: Ontario New Housing Rebate
- GI-078 Harmonized Sales Tax: Purchasers of New Housing in British Columbia
- GI-077 Harmonized Sales Tax: Purchasers of New Housing in Ontario
- GI-076 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements
- GI-075 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Returns and Exchanges
- GI-074 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Rights
- GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Ontario and B.C. Government Entities
- GI-072 HST and First Nations in Ontario and British Columbia
- GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages
- GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Goods
- GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Direct Sellers and Independent Sales Contractors
- GI-068 Basic GST/HST Guidelines for Public Institutions
- GI-067 Basic GST/HST Guidelines for Charities
- GI-066 How a Charity Completes Its GST/HST Return
- GI-065 Point-of-Sale Rebate on Books
- GI-064 Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Prepared Food and Beverages
- GI-063 Point-of-Sale Rebate on Children's Goods
- GI-062 Point-of-Sale Rebate on Feminine Hygiene Products
- GI-060 Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Newspapers
- GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Intangible Personal Property
- GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Admissions
- GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Memberships
- GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Services
- GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Transportation Passes
- GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Passenger Transportation Services
- GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Freight Transportation Services
- GI-052 Direct Selling Industry - The Network Sellers Method for Network Sellers and Sales Representatives
- GI-051 Zero-Rated Farm Equipment
- GI-049 Fishing Equipment and Products
- GI-048 Fertilizer and Pesticides
- GI-047 Taxidermy - Animal, Bird and Fish Mounts
- GI-046 Foreign Convention and Tour Incentive Program - Hunting and Fishing Packages
- GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget
- GI-044 Foreign Convention and Tour Incentive Program - Tour Packages: What Is an Eligible Tour Package
- GI-041 The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses
- GI-040 Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements
- GI-039 Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements
- GI-038 The 2008 GST/HST Rate Reduction
- GI-037 Children's Camps Operated by Public Sector Bodies
- GI-036 Beverages
- GI-034 Exports of Intangible Personal Property
- GI-033 Foreign Convention and Tour Incentive Program - Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages
- GI-032 Foreign Convention and Tour Incentive Program - Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages
- GI-031 Foreign Convention and Tour Incentive Program - Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions
- GI-030 Foreign Convention and Tour Incentive Program - Non-Registered Organizers of Foreign Conventions: Rebate for Purchases
- GI-029 Foreign Convention and Tour Incentive Program - Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases
- GI-028 Foreign Convention and Tour Incentive Program - Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases
- GI-027 Foreign Convention and Tour Incentive Program - Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents
- GI-025 The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals
- GI-024 Harmonizing the Administrative Provisions Respecting Standardized Accounting
- GI-023 Direct Sellers' Sales Aids
- GI-022 Application of the GST/HST to Sales of Water
- GI-021 Snack Foods
- GI-020 Bars
- GI-019 Newspaper Carriers
- GI-012 Agents
- GI-011 Water Haulers
- GI-010 Auctioneers
- GI-009 Consigned Goods
- GI-008 Harbour Authorities
- GI-007 Operating a Bed and Breakfast in Your Home
- GI-006 ABM Services
- GI-005 Sale of a Residence by a Builder Who is an Individual
- GI-004 Sales by Individuals of Owner-Occupied Homes
- GI-003 Sales of Vacant Land by Individuals
- GI-002 Sales of Farmland by Individuals
- GI-001 Products Commonly Described as Dietary Supplements
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- Date modified:
- 2023-03-27