GST/HST related forms and publications

Guides, pamphlets, and booklets contain more detailed information on how the GST/HST affects specific types of businesses and organizations. The technical information section gives more in-depth technical information on administrative and policy aspects of the GST/HST.

If you are a selected listed financial institution (SLFI) that has a permanent establishment in Quebec, and you need forms and publications, see GST/HST and QST forms and publications for selected listed financial institutions.

The following is a list of GST/HST related forms and publications:

• Guides, pamphlets, and booklets
• Returns
• Election and application forms available to all businesses or individuals
• Election and application forms for public service and public sector bodies
• Election and application forms for corporations and financial institutions
• Applications for non-residents
• Rebate applications for diplomats
• Technical information

Guides, pamphlets, and booklets

• RC2 The Business Number and Your Canada Revenue Agency Program Accounts
• RC4022 General Information for GST/HST Registrants
• RC4027 Doing Business in Canada - GST/HST Information for Non-Residents
• RC4028 GST/HST New Housing Rebate
• RC4033 General Application for GST/HST Rebates
• RC4034 GST/HST Public Service Bodies' Rebate
• RC4036 GST/HST Information for the Travel and Convention Industry
• RC4049 GST/HST Information for Municipalities
• RC4050 GST/HST Information for Selected Listed Financial Institutions
• RC4052 GST/HST Information for the Home Construction Industry
• RC4058 Quick Method of Accounting for GST/HST
• RC4081 GST/HST Information for Non-Profit Organizations
• RC4082 GST/HST Information for Charities
• RC4231 GST/HST New Residential Rental Property Rebate
• RC4405 GST/HST Rulings - Experts in GST/HST Legislation
• RC4419 Financial Institution GST/HST Annual Information Return

Returns

• GST34-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants
• GST34-3 Goods and Services Tax / Harmonized Sales Tax (GST/HST) Electronic Filing Information
• GST59 GST/HST Return for Imported Taxable Supplies and Qualifying Consideration
• GST60 GST/HST Return for Acquisition of Real Property
• GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized)
• GST111 Financial Institution GST/HST Annual Information Return
• GST489 Return for Self-Assessment of the Provincial Part of the Harmonized Sales Tax (HST)
• GST494 Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions
• GST499-1 First Nations Tax (FNT) Schedule
• GST531 Return of Self-Assessment of the First Nations Goods and Services Tax (FNGST)
• RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies

Election and application forms available to all businesses or individuals

• GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions
• GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site
• GST20 Election for GST/HST Reporting Period
• GST21 Joint Venture Election - Election to Have Joint Venture Operator Accounts for GST/HST
• GST22 Real Property - Election to Make Certain Sales Taxable
• GST24 Election and Revocation of the Election to Tax Professional Memberships
• GST29 Educational Services - Election and Revocation of the Election to Make Certain Supplies Taxable
• GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities
• GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization
• GST44 Election Concerning the Acquisition of a Business or Part of a Business
• GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year
• GST71 Notification of Accounting Periods for GST/HST
• GST74 Election and Revocation of an Election to Use the Quick Method of Accounting
• GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
• GST145 Waiver of the Limitation Period for Assessment
• GST146 Notice of Revocation of Waiver
• GST159 Notice of Objection (GST/HST)
• GST189 General Application for Rebate of GST/HST
• GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder
• GST190A GST/HST New Housing Rebate - Appendix A
• GST191 GST/HST New Housing Rebate Application for Owner-Built Houses
• GST191-WS Construction Summary Worksheet
• GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land
• GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing
• GST288 Supplement to Forms GST189 and GST498
• GST352 Application for Clearance Certificate
• GST370 Employee and Partner GST/HST Rebate Application
• GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST)
• GST502 Election and Revocation of an Election Between Auctioneer and Principal
• GST506 Election and Revocation of an Election Between Agent and Principal
• GST507 Third Party Authorization and Cancellation of Authorization for GST/HST Rebates
• GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application
• GST524 GST/HST New Residential Rental Property Rebate Application
• GST525 Supplement to the New Residential Rental Property Rebate Application - Multiple Units
• GST528 Authorization to Use an Export Distribution Centre Certificate
• GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer
• RC1 Request for a Business Number
• RC1A Business Number (BN) - GST/HST Account Information
• RC59 Business Consent
• RC145 Request to Close Business Number (BN) Program Accounts
• RC366 Direct Deposit Request for Businesses
• RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits
• RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits
• RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies
• RC7000-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate
• RC7001-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate - Residential Condominium
• RC7002-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate - Apartment Buildings
• RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrants First Resellers
• RC7003-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate for Non-registrants First Resellers
• RC7004-BC British Columbia Transition Tax Rebate
• RC7190-BC GST190 British Columbia Rebate Schedule
• RC7190-NS GST190 Nova Scotia Rebate Schedule
• RC7190-ON GST 190 Ontario Rebate Schedule
• RC7190-WS GST190 Calculation Worksheet
• RC7191-BC GST191 British Columbia Rebate Schedule
• RC7191-ON GST191 Ontario Rebate Schedule
• RC7524-BC GST524 British Columbia Rebate Schedule
• RC7524-ON GST524 Ontario Rebate Schedule

Election and application forms for public service and public sector bodies

• GST23 Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to Have Its Exempt Memberships Treated as Taxable Supplies
• GST26 Election or Revocation of an Election by a Public Service Body to have an Exempt Supply of Real Property Treated as a Taxable Supply
• GST31 Application by a Public Service Body to have Branches or Divisions Designated as Eligible Small Supplier Divisions
• GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund
• GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method Of Accounting
• GST322 Certificate of Government Funding
• GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities
• GST523-1 Non-profit Organizations - Government Funding
• RC7066 SCH E Provincial Schedule - GST/HST Public Service Bodies' Rebate

Election and application forms for corporations and financial institutions

If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST-Selected listed financial institutions.

• GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution
• GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes
• GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to use Particular Input Tax Credit Allocation Methods
• GST117 Transitional Year Election or Revocation of an Election for a Qualifying Institution to Determine Input Tax Credits on Residual Inputs
• GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage
• GST303 Application to Offset Taxes by Refunds or Rebates
• GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation
• RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation
• RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18)
• RC4600 Election or Revocation of an Election Under Subsection 217.2 (1)
• RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation
• RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing
• RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing
• RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation
• RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation
• RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election
• RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election
• RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution
• RC4606 Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution
• RC4607 GST/HST Pension Entity Rebate Application and Election
• RC4609 Election or Revocation of Election To Use the Real-Time Calculation Method or the Reconciliation Method
• RC4610 Election to Have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation
• RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages
• RC4612 Application to Not be Considered a Selected Listed Financial Institution
• RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits
• RC4614 Attribution Point Election and Revocation For A Selected Listed Financial Institution
• RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes (formerly GST25)

Applications for non-residents

• GST114 Bond for Non-Resident Person Without a Permanent Business Establishment in Canada
• GST115 GST/HST Rebate Application for Tour Packages
• GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada
• GST386 Rebate Application for Conventions

Rebate applications for diplomats

• GST498 GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units

Technical information

• Excise and GST/HST News
• GST/HST Info Sheets
• GST Memoranda (prior to 1995)
• GST/HST Memoranda Series
• GST/HST Notices
• GST/HST Policy Statements
• GST/HST Technical Information Bulletins

Date modified:

2016-07-06