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For further information on documentation, please refer to Appendix 2 of T4088, Guide to Form T661 Scientific Research and Experimental Development Expenditures (SR&ED) Claim. ...

Section Menu Number Title Last update NOTICE340 Questions and Answers about the GST/HST tax break for all Canadians 2024-12-20 NEWS118 Excise and GST/HST News – No. 118 2025-01-10 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 2025-01-06 3-3-5-1 Place of Supply in a Province- Specific Rules for Intangible Personal Property 2025-01-06 NOTICE341 Tla'amin Nation: End of a First Nations Tax – Sliammon Community Improvement Fee 2025-03-13 14-9-1 Partnerships- Determining the Existence of a Partnership 2025-03-18 NOTICE343 Nova Scotia HST Rate Decrease – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in Nova Scotia 2025-03-28 FCN16 Removal of the fuel charge 2025-03-17 NOTICE342 Nova Scotia HST Rate Decrease – Questions and Answers on General Transitional Rules for Personal Property and Services 2025-08-01 NEWS119 Excise and GST/HST News – No. 119 2025-04-08 GI-201 Harmonized Sales Tax Newfoundland and Labrador New Residential Rental Property Rebate 2025-04-15 T4127-JUL Payroll Deductions Formulas for Computer Programs- 121th Edition- Effective July 1, 2025 2025-07-08 EDM10-1-10 Completing a tobacco information return – Prescribed person 2024-08-09 3-3-2 Place of Supply in a Province- Overview 2024-08-09 3-3-3 Place of Supply in a Province- Tangible Personal Property 2024-08-09 3-3-4 Place of Supply in a Province- Real Property 2024-08-09 NEWS117 Excise and GST/HST News – No. 117 2024-08-20 NOTICE338 Information Requirements for Basic Grocery Ruling Requests 2025-01-21 NOTICE339 Input Tax Credits Related to Dental Practices 2024-10-25 P-257 Application of the GST/HST to New Home Warranties Issued by Insurers 2025-01-16 NEWS116 Excise and GST/HST News – No. 116 2024-05-15 EDN95 Coordinated Vaping Duty System 2024-05-14 EDN96 Budget 2024 – Changes to Excise Duty Rates on Vaping Products Effective July 1, 2024 2024-05-30 NOTICE336 Purpose-built Rental Housing Rebate 2024-06-19 NOTICE337 Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-06-19 EDN97 Information for Tobacco Manufacturers – Specified Brands of Tobacco Products (Formerly Prescribed Brands) 2024-10-03 RC4073 Protocol- Between the Appeals Branch and Collections and Verification Branch (CVB) 2023-07-25 NOTICE325 Services Provided by Certain Insurance Intermediaries 2023-07-25 ESTRULINGS Requesting an Excise and Specialty Tax Ruling or Interpretation 2024-10-03 NEWS114 Excise and GST/HST News- No. 114 2024-01-04 FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities 2025-03-16 NEWS115 Excise and GST/HST News- No. 115 2023-12-21 NOTICE326 The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation 2024-10-03 EDN89 General Information – Legislative Amendments With Respect to Vaping Products 2024-01-22 ETSL81 Increases to Air Travellers Security Charge Rates Effective May 1, 2024 2024-02-01 3-9 Early/Late Payments 2024-02-16 NOTICE327 The Application of Section 87 of the Indian Act to a Maa-nulth-aht 2024-03-11 UHTN16 Proposed Amendments to the Underused Housing Tax 2024-10-03 NOTICE329 The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation 2024-03-14 NOTICE330 Nisg̱a’a Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-03-14 NOTICE328 The Continuation of GST/HST Relief for Tla’amin Citizens 2024-03-14 NOTICE331 Toquaht Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE334 Proposed Amendment – Exemption for Psychotherapy Services 2024-03-20 NOTICE335 Proposed Amendment- Exemption for Counselling Therapy Services 2024-03-20 NOTICE332 Huu-ay-aht First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE333 Uchucklesaht Tribe: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 GI-200 Application of the GST/HST to Credit Card Surcharges 2023-03-27 RC4215 CANCELLED- Canada Carbon Rebate 2023-07-04 UHTN14 Exemption for Vacation Properties: Manual Place-search Instructions 2023-03-23 UHTN15 Questions and Answers About the Underused Housing Tax 2024-10-03 NEWS113 Excise and GST/HST News- No. 113 2023-03-27 EDN88 Quarterly Filing and Remitting for All Cannabis Licensees 2023-05-03 ED212-13 Filing Requirements for Licensed Brewers 2024-10-10 RC4476-YT Birth Registration and Canada Child Benefits- Yukon 2023-10-30 NOTICE307 Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax 2018-02-09 IC00-1R6 Voluntary Disclosures Program 2017-12-15 13-5 Non-creditable Tax Charged 2020-09-29 14-1 Direct Sellers 1995-01-01 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-3 Cancellation or Waiver of Penalties and Interest 2009-01-09 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-1 Definition of Financial Instrument 1999-04-01 17-10 Tax Discounters 2000-01-06 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-8 Credit Unions 2000-02-22 19-1 Real Property and the GST/HST 2002-01-21 19-2-1 Residential Real Property- Sales 2000-02-16 19-2-2 Residential Real Property- Rentals 2003-02-17 19-2-3 Residential Real Property- Deemed Supplies 2002-01-23 19-2-4 Residential Real Property- Special Issues 2001-12-20 19-2 Residential Real Property 2002-12-24 19-3-1-1 Stated Price Net of Rebate 2006-08-22 19-3-1-2 Stated Price Net of Rebate- GST at 5% 2007-12-13 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21 19-3-3 Rebate for Cooperative Housing 2000-02-16 19-3-4 Rebate for Owner-Built Homes 2002-02-21 19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05 19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15 19-3-7 Real Property Rebates- Special Issues 2000-02-16 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3 Real Property Rebates 2002-02-21 19-4-1 Commercial Real Property- Sales and Rentals 1999-09-08 19-4-2 Commercial Real Property- Deemed Supplies 2001-01-14 19-5 Land and Associated Real Property 2002-06-05 2-1 Required registration 1999-11-16 2-2 Small suppliers 2000-10-16 2-3 Voluntary registration 2003-04-01 2-4 Branches and divisions 2002-11-27 2-5 Non-resident registration 2006-02-23 2-6 Security requirements for non-residents 1999-11-16 2-7 Cancellation of Registration 2005-05-26 25-2 Designation of Hospital Authorities 2009-03-17 27-1 Calculating the GST/HST on Tour Packages 2009-06-08 27-2 Conventions 2009-08-27 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13 28-2 Freight Transportation Services 2017-09-21 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-4 Residence 2000-04-25 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-3 Exports – Services and Intangible Personal Property 2023-12-07 7-5 Electronic Filing and Payment 2025-05-14 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 B-084R Treatment of Used Goods 1999-08-11 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 CHARITIESNEWS-04 ARCHIVED- Registered Charities Newsletter- Spring 1994- No. 4 1995-01-01 CHARITIESNEWS-05 ARCHIVED- Registered Charities Newsletter- Winter 1995-96- No. 5 1995-01-01 CHARITIESNEWS-06 ARCHIVED- Registered Charities Newsletter- Summer 1996- No. 6 1996-06-21 CHARITIESNEWS-07 ARCHIVED- Registered Charities Newsletter- Summer 1998- No.7 1998-06-21 CHARITIESNEWS-08 ARCHIVED- Registered Charities Newsletter- Spring 1999- No. 8 1999-03-21 CHARITIESNEWS-09 ARCHIVED- Registered Charities Newsletter- Spring 2000- No. 9 2000-07-14 CHARITIESNEWS-10 ARCHIVED- Registered Charities Newsletter- Spring 2001- No. 10 2001-02-07 CHARITIESNEWS-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 IC-CHECKLIST Income Tax Information Circular- Checklist 2018-03-23 CONTACTS Contact Information – Excise and Specialty Tax Directorate 2025-07-10 EDM1-1-1 The Excise Duty Program 2012-10-05 EDM1-1-5 Instrument Approval 2013-02-05 EDM1-1-6 Formulation Approval Process 2018-02-22 EDM10-1-8 Completing an Excise Duty Return – Tobacco Licensee 2023-02-03 GI-032 Foreign Convention and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages 2008-02-14 GI-113 Specially Designed Training to Assist Individuals with Autism 2014-08-15 GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing 2012-01-04 IC05-1R1 Electronic Record Keeping 2020-02-24 IC07-1R1 Taxpayer Relief Provisions 2017-08-18 IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20 IC13-2R1 Government programs collection policies 2014-11-01 IC71-17R6 Competent Authority Assistance under Canada’s Tax Conventions 2021-06-01 IC71-9R Unclaimed Dividends 1984-09-04 IC72-13R8 ARCHIVED Employees' Pension Plans 1988-12-16 IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 2011-09-29 IC72-22R10 Registered Retirement Savings Plans 2024-02-12 IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03 IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-19 IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-11-06 IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-23 IC75-7R3 Reassessment of a Return of Income 1984-07-09 IC76-12R9 Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2025-06-18 IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17 IC77-1R5 Deferred Profit Sharing Plans 2007-08-17 IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30 IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1983-06-22 IC78-10R5 Books and Records Retention/Destruction 2019-07-16 IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-01 IC78-18R7 Registered Retirement Income Funds 2025-06-05 IC78-4R3 Investment Tax Credit Rates 1986-11-14 IC78-5R3 Communal Organizations 1998-09-11 IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1992-11-20 IC82-6R13 Clearance Certificate 2022-05-25 IC87-2R CANCELLED- International Transfer Pricing 1999-09-27 IC89-2R3 Directors' Liability 2014-04-10 IC93-3R2 Registered Education Savings Plans 2016-05-04 IC94-4R2 International Transfer Pricing: Advance Pricing Arrangements (APAs) 2024-02-28 IC98-1R8 Tax Collections Policies 2023-07-19 IC99-1R4 Registered Disability Savings Plans 2023-11-15 NEWS100 ARCHIVED- Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS79 ARCHIVED- Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS81 ARCHIVED- Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS83 ARCHIVED- Excise and GST/HST News- No. 83 (Winter 2012) 2012-01-24 NEWS84 ARCHIVED- Excise and GST/HST News- No. 84 (Spring 2012) 2012-05-08 NEWS85 ARCHIVED- Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 ARCHIVED- Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 ARCHIVED- Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 ARCHIVED- Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 ARCHIVED- Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 ARCHIVED- Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 ARCHIVED- Excise and GST/HST News- No. 91 (2014) 2014-05-01 NEWS92 ARCHIVED- Excise and GST/HST News- No. 92 (2014) 2014-07-29 NEWS93 ARCHIVED- Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 ARCHIVED- Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 ARCHIVED- Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 ARCHIVED- Excise and GST/HST News- No. 96 (June 2015) 2015-06-24 NEWS97 ARCHIVED- Excise and GST/HST News- No. 97 (November 2015) 2015-11-17 NEWS98 ARCHIVED- Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 ARCHIVED- Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26 NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2024-01-17 RC4022 General Information for GST/HST Registrants 2024-09-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2024-01-16 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2018-04-06 RC4058 Quick Method of Accounting for GST/HST 2025-07-21 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide 2025-04-08 RC4081 GST/HST Information for Non-Profit Organizations 2023-12-14 RC4082 GST/HST Information for Charities 2024-01-02 RC4088 General Index of Financial Information (GIFI) 2023-08-23 RC4110 Employee or Self-employed 2023-10-25 RC4120 Employers' Guide- Filing the T4 slip and Summary 2024-11-28 RC4177 Death of an RRSP Annuitant 2024-09-11 RC4210 GST/HST Credit 2025-07-04 RC4405 CANCELLED- GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4408 Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2025-04-08 RC4445 T4A-NR- Payments to Non-Residents for Services Provided in Canada 2024 2024-10-10 RC4460 Registered Disability Savings Plan 2024-10-02 RC4477 CANCELLED Tax-Free Savings Account (TFSA) Guide for Issuers 2024-10-18 T4002 Self-employed Business, Professional, Commission, Farming, and Fishing Income 2025-04-30 T4040 RRSPs and Other Registered Plans for Retirement 2024-11-01 T4114 Canada Child Benefit and related provincial and territorial programs 2025-07-08 GI-196 GST/HST and Commercial Ride-sharing Services 2024-10-15 NEWS102 ARCHIVED- Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 EDRATES Excise Duty Rates 2025-02-12 RC563 Ethnography of homeless and housing-insecure Canadians' experiences filing taxes and accessing benefits 2018-03-16 IC70-6R12 Advance Income Tax Rulings and Technical Interpretations 2024-09-06 EDN52 CANCELLED Obtaining and Renewing a Cannabis Licence 2025-03-19 EDN54 CANCELLED General Overview of the Cannabis Excise Stamps 2025-03-19 EDN53 CANCELLED General Information for Cultivators, Producers and Packagers of Cannabis Products 2025-03-19 NEWS104 ARCHIVED- Excise and GST/HST News- No. 104 (July 2018) 2018-07-11 NOTICE308 GST/HST and Investment Limited Partnerships 2018-07-04 ED212-11 Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada 2022-06-14 ED212-12 Related or Associated Persons Rules for Brewers 2018-07-13 3-6 Conversion of Foreign Currency 2018-07-24 EDN55 CANCELLED Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products 2025-03-19 FCN1 Registration Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 RC642 Film and Media Tax Credits 2018-09-17 RC643 Working in Canada Temporarily 2018-09-17 IC97-2R20 Customized Forms 2023-10-26 NEWS105 ARCHIVED- Excise and GST/HST News- No. 105 2018-12-06 NOTICE309 Amendments to the Printed Book Rebate – Questions and Answers 2019-01-15 21-2 Residential Care Services 2019-01-18 21-3 Respite Care Services 2019-01-18 FCRATES Fuel Charge Rates 2025-04-01 FCN2 Distributors Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN3 Annual Charge on Fuel Held in a Listed Province on Adjustment Day 2025-03-16 FCN4 Importers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN5 Emitters Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN6 Road Carriers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN7 Users Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN8 Air Carriers, Marine Carriers, Specified Air Carriers or Specified Marine Carriers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN9 Rail Carriers or Specified Rail Carriers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 EDN60 CANCELLED Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals 2025-03-19 NOTICE310 Expiry of Maa-nulth First Nations exemption – Application of the GST/HST and the FNGST 2019-08-25 NEWS106 ARCHIVED- Excise and GST/HST News- No. 106 2019-06-14 NOTICE311 Proposed Exemption of Multidisciplinary 2019-05-31 NOTICE312 Proposed GST/HST Treatment of Supplies of Human Ova and In vitro Embryos 2019-05-31 NOTICE313 Proposed Change for the Purpose of Zero-rating Certain Foot Care Devices 2019-05-31 ETSL78 Information for Vendors, Purchasers and End-Users Regarding the Application of the Excise Tax on Fuel for Use as Ships’ Stores 2024-05-23 RC4654 CANCELLED Guide for Designated Educational Institutions- Filing the T2202, Tuition and Enrolment Certificate and Summary- 2024 2024-10-25 FCN10 Regulations Amending the Fuel Charge Regulations Made Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 EDN61 Excise Stamping Regime – Transition to New Contract 2019-08-07 20-1 School Authorities- Elementary and Secondary Schools 2019-12-11 20-2 Public Colleges 2019-12-11 20-3 Universities 2023-12-19 20-4 Vocational Schools and Courses 2022-05-02 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers 2019-12-11 20-6 Tutoring and Equivalent Services 2019-12-11 20-7 Second-language Instruction 2019-12-11 20-8 Educational Services Made to a Non-resident 2019-12-11 20-9 Election to Make Exempt Supplies of Educational Services Taxable 2019-12-11 NOTICE314 Amended Qalipu Mi'kmaq First Nation’s Founding Members List 2020-10-16 RC4443-1 How to file a CPP/EI appeal to the Tax Court of Canada 2022-01-31 RC4443-2 Appealing Income Tax Assessments to the Tax Court of Canada 2022-01-31 RC4443-3 Appealing GST/HST Assessments to the Tax Court of Canada 2022-01-31 FCN11 Marketable Natural Gas and Non-Marketable Natural Gas Distributed Through Pipelines 2025-03-16 21-1 Child Care Services 2019-12-11 NEWS107 ARCHIVED- Excise and GST/HST News- No. 107 2020-02-19 GI-197 Out-of-Pocket Expenses 2021-12-17 NOTICE315 Skowkale First Nation Implements the First Nations Goods and Services Tax 2020-04-02 NOTICE316 The Toquaht Nation Implements the First Nations Goods and Services Tax 2020-04-09 NOTICE317 The Ucluelet Nation Implements the First Nations Goods and Services Tax 2020-04-17 NOTICE318 The Uchucklesaht Tribe Implements the First Nations Goods and Services Tax 2020-04-17 NOTICE319 The Huu-ay-aht First Nations Implement the First Nations Goods and Services Tax 2020-05-04 NOTICE320 The Mosquito, Grizzly Bear's Head, Lean Man First Nation Implements the First Nations Goods and Services Tax 2020-06-18 NOTICE321 The Ka:'yu:'k't'h'/Che:k’tles7et'h' First Nations Implement the First Nations Goods and Services Tax 2020-07-16 EDN65 CANCELLED Information for Tobacco Manufacturers – Prescribed Brands of Tobacco Products 2020-07-22 NEWS108 ARCHIVED- Excise and GST/HST News- No.108 2020-09-08 T1000-2 Completing Form T1000-1, Registered Journalism Organization Information Return 2021-12-09 ETSL79 Application of the Excise Tax to Fuel Sold in Canada for Immediate Export 2021-04-21 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2021-07-23 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 2021-07-23 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2024-10-10 FCN14 CANCELLED Rebate under Section 49 2024-08-29 NEWS109 Excise and GST/HST News- No.109 2021-06-28 NEWS110 Excise and GST/HST News- No. 110 2022-04-19 ETSL80 Refund of Federal Excise Tax for Goods Purchased or Imported by a Province Without a Reciprocal Taxation Agreement With the Government of Canada 2024-10-03 EDBN29 CANCELLED Adjusted Rates of Excise Duty on Beer Effective April 1, 2022 2023-04-03 RC4657 T3 Electronic Filers Manual 2025-02-20 14-7 Closely Related Corporations 2023-06-20 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 2023-06-20 GI-198 Osteopathic Service Providers 2024-10-03 GI-199 Tax Relief for Specially Equipped Motor Vehicles 2022-04-28 P-256 Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates 2024-10-03 EDBN30 CANCELLED K50B Filing and Payment Schedules for Brewers (from July 2022 to December 2024) 2025-03-03 NOTICE322 Recovery of the GST/HST Under the Digital Economy Measures 2022-04-26 EDN75 CANCELLED Repeal of Excise Duty Exemption for 100% Canadian Wine 2025-06-18 NOTICE323 Proposed GST/HST Treatment of Assignment Sales 2022-05-26 NEWS111 Excise and GST/HST News- No. 111 2022-06-01 EDBN31 Elimination of Excise Duty on Non-alcoholic Beer 2022-06-24 18-4 Determining Whether a Transfer Payment is Consideration For a Supply 2022-06-23 LTN1 Registration Under the Select Luxury Items Tax Act 2022-07-15 EDN77 CANCELLED Excise Duty Exemption for 100% Canadian Wine Made from Honey or Apples 2025-06-18 EDN78 General Information – Vaping Products 2024-11-06 EDN79 Obtaining and Renewing a Vaping Product Licence 2024-11-06 EDN80 Overview of Vaping Excise Stamps 2024-11-06 EDN81 Becoming a Vaping Prescribed Person 2024-11-06 LTN2 Subject Vehicles Under the Select Luxury Items Tax Act 2022-08-04 EDN82 Calculation of Vaping Duty 2024-11-06 LTN3 Subject Vessels Under the Select Luxury Items Tax Act 2023-01-09 LTN4 Subject Aircraft Under the Select Luxury Items Tax Act 2023-01-09 EDN83 Vaping Product Marking Requirements 2024-07-05 NEWS112 Excise and GST/HST News- No. 112 2022-11-08 EDM1-6-1 Administrative Penalties Under the Excise Act, 2001 2023-02-24 EDN84 Service Agreements in Respect of Cannabis Products and Intra-Industry Sale of Cannabis Products 2024-10-03 UHTN1 Introduction to the Underused Housing Tax 2025-01-30 UHTN2 Calculating the Underused Housing Tax Payable 2025-04-09 UHTN3 Filing a Return and Paying the Underused Housing Tax 2025-04-09 UHTN4 Exemptions for Specified Canadian Partnerships, Trusts and Corporations 2025-04-09 UHTN5 Exemption for Vacation Properties 2025-04-09 NOTICE324 Mining Activities in respect of Cryptoassets 2025-06-24 UHTN6 Exemption for Primary Place of Residence 2023-02-07 UHTN9 Exemptions for Residential Properties That Cannot be Used Year-round 2023-02-07 UHTN10 Exemptions for Uninhabitable Residential Properties 2024-10-03 UHTN11 Exemption for New Owners 2024-10-03 UHTN7 Exemption for Qualifying Occupancy 2023-02-07 UHTN8 Special Rule and Elections for Individual Owners of Multiple Residential Properties 2023-02-07 UHTN12 Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners 2024-10-03 UHTN13 Exemptions for New Residential Properties 2024-10-03 1-4 Excise and GST/HST Rulings and Interpretations Service 2021-05-06 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 2008-04-11 13-2 Rebates – Legal Aid 2016-05-31 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 2010-04-09 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election to Deem Supplies to be Made for Nil Consideration 2023-06-20 14-6 Trade Unions and Similar Employee Associations 2017-03-29 16-2 Penalties and Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2024-07-11 17-14 Election to Deem Supplies to be Financial Services and Related Election for Selected Listed Financial Institutions 2024-10-10 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-7 De Minimis Financial Institutions 2013-02-12 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2020-02-12 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-3 Passenger Transportation Services 2019-07-26 3-3-1 Drop-Shipments 2008-10-08 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2025-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-2 Exports – Tangible Personal Property 2014-08-13 5-3 Exempt Legal Services 2016-05-31 8-3 Calculating Input Tax Credits 2014-08-07 8-4 Documentary Requirements for Claiming Input Tax Credits 2012-08-09 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 2011-11-14 9-1 Taxable Benefits (Other than Automobile Benefits) 2011-11-14 9-2 Automobile Benefits 2011-11-14 9-3 Allowances 2012-06-27 9-4 Reimbursements 2012-06-27 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 ATSCRATES Air Travellers Security Charge (ATSC) Rates 2024-10-10 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2018-02-16 B-037R Imported Computer Software (TIB B-037R) 1995-03-30 B-038 Returnable Containers Other than Beverage Containers 2008-03-28 B-039 GST/HST Administrative Policy- Application of the GST/HST to Indians 2024-10-03 B-046 Administrative Guidelines for Municipalities (TIB) 2003-02-11 B-052 GST Treatment of Products and Services of Life and Health Insurance Companies (TIB) 1995-01-01 B-053 Construction Supply and Installation Contracts (TIB) 1995-01-01 B-057 List of Products and Services of Trust Companies (TIB) 1995-01-01 B-068 Bare Trusts 2004-12-09 B-073 Sale of Freehold Mineral Titles 2006-01-26 B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province 1997-03-11 B-080R Rebates of HST on Supplies Made From the Participating Provinces 1997-12-10 B-081 Application of the HST to Imports 1997-03-11 B-087 GST-HST New Residential Rental Property Rebate 2002-02-05 B-088 Export Distribution Centre Program 2002-07-04 B-089 Returnable Containers 2002-04-23 B-090 GST/HST and Electronic Commerce 2002-07-12 B-091R Application of the GST/HST to Prepaid Funeral Arrangements 2008-11-27 B-092 Substantial Renovations and the GST/HST New Housing Rebate 2005-01-06 B-093 Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements 2008-11-27 B-094 Amendments to the Point-of-Sale Rebate for Printed Books 2010-04-09 B-095 The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) 2011-06-02 B-100 Standardized Accounting 2008-02-14 B-101 Trusts 2008-05-01 B-102 First Nations Goods and Services Tax- Place of Supply 2012-07-16 B-103 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 2012-07-05 B-104 Harmonized Sales Tax- Temporary Recapture of Input Tax Credits in Ontario and British Columbia 2010-06-21 B-105 Changes to the Definition of Financial Service 2016-06-29 B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST 2013-04-19 B-108 Changes to GST/HST Rules for Pension Plans- New Section 157 and Amendments to Section 172.1 2014-02-05 B-109 Application of the GST/HST to the Practice of Naturopathic Doctors 2015-07-31 B-110 Application of the GST/HST to the Practice of Acupuncture 2017-04-13 CHARITIESNEWS-02 ARCHIVED- Registered Charities Newsletter- Spring 1992- No. 2 1995-01-01 CHARITIESNEWS-03 ARCHIVED- Registered Charities Newsletter- Winter 1992-93- No. 3 1995-01-01 CHARITIESNEWS-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 CHARITIESNEWS-11 ARCHIVED- Registered Charities Newsletter- Autumn 2001- No. 11 2001-09-21 CHARITIESNEWS-12 ARCHIVED- Registered Charities Newsletter- Spring 2002- No. 12 2002-03-21 CHARITIESNEWS-13 ARCHIVED- Registered Charities Newsletter No. 13 2002-08-29 CHARITIESNEWS-14 ARCHIVED- Registered Charities Newsletter No. 14 2003-03-28 CHARITIESNEWS-16 ARCHIVED- Registered Charities Newsletter No. 16 2003-10-17 CHARITIESNEWS-17 ARCHIVED- Registered Charities Newsletter No. 17 2004-01-27 CHARITIESNEWS-18 ARCHIVED- Registered Charities Newsletter No. 18 2004-04-13 CHARITIESNEWS-19 ARCHIVED- Registered Charities Newsletter No. 19 2004-06-18 CHARITIESNEWS-20 ARCHIVED- Registered Charities Newsletter No. 20 2004-11-16 CHARITIESNEWS-21 ARCHIVED- Registered Charities Newsletter No. 21 2005-01-25 CHARITIESNEWS-22 ARCHIVED- Registered Charities Newsletter No. 22 2005-03-08 CHARITIESNEWS-23 ARCHIVED- Registered Charities Newsletter No. 23 2009-07-10 CHARITIESNEWS-24 ARCHIVED- Registered Charities Newsletter No. 24 2005-08-26 CHARITIESNEWS-25 ARCHIVED- Registered Charities Newsletter No. 25 2005-11-10 CHARITIESNEWS-26 ARCHIVED- Registered Charities Newsletter No. 26 2006-04-04 CHARITIESNEWS-27 ARCHIVED- Registered Charities Newsletter No. 27 2006-12-15 CHARITIESNEWS-28 ARCHIVED- Registered Charities Newsletter No. 28 2007-08-15 CHARITIESNEWS-29 ARCHIVED- Registered Charities Newsletter No. 29 2008-03-31 CHARITIESNEWS-30 ARCHIVED- Registered Charities Newsletter No. 30 2008-08-15 CHARITIESNEWS-31 ARCHIVED- Registered Charities Newsletter No. 31 2008-11-27 CHARITIESNEWS-32 ARCHIVED- Registered Charities Newsletter No. 32 2009-05-28 CHARITIESNEWS-33 ARCHIVED- Registered Charities Newsletter No. 33 2009-12-16 CURRATE Current Rates of Excise Taxes- Revised April 2008 2008-04-23 ED200-1 Licensing requirements for manufacturers of beer or malt liquor, wort, yeast, or malt products 2025-01-03 ED200-2 CANCELLED Guidelines for Excise Duty Licensing and Bonding- Application and Issuance of Excise Duty Licenses 2007-09-21 ED200-3 Financial Security Requirement for Manufacturers of Beer or Malt Liquor, Wort, Yeast or Malt Products 2024-05-06 ED200-4 CANCELLED Guidelines for Excise Duty Licensing and Bonding- Change after Issuance of Licence 1995-01-01 ED200-5 CANCELLED Guidelines for Excise Duty Licensing and Bonding- Alterations to Premises after Original Application 2007-09-21 ED200-51 Guidelines for Licensees- Excise Duty Payable on Deficiencies 2007-09-21 ED200-52 CANCELLED Guidelines for Licensees- Signatures 2007-09-21 ED200-53 Guidelines for Licensees- Submissions to the Laboratory and Scientific Services Division 2007-09-21 ED200-55 Guidelines For Licensees- Special Services Payable For The Alcoholometry System Goods And Services 2007-09-21 ED212-1 Brewery Regulations 2006-09-12 ED212-10 Guidelines for Brew on Premises Operations 2002-10-23 ED212-2 Departmental Regulations Respecting Breweries 1996-07-25 ED212-3 Guidelines For Brewery Operations- Excise Supervision 2007-09-21 ED212-4 Guidelines for Brewery Operations- Beer Produced 1999-04-08 ED212-5 Guidelines for Brewery Operations- Loss Allowance 1996-07-25 ED212-6 Guidelines For Brewery Operations- Inter-Brewery Shipments 2007-09-21 ED212-7 Credit Entitlements 2004-07-06 ED212-8 Guidelines for Brewery Operations- Beer Samples for Quality Control Purposes 2007-09-21 ED212-9 Guidelines for Brewery Operations- Destruction of Duty Paid Beer 2007-09-21 EDM1-1-2 CANCELLED- Regional Excise Duty Offices 2019-01-11 EDM10-1-1 Returns and Payments 2024-03-12 EDM10-1-2 Completing an Excise Duty Return – Duty Free Shop 2023-02-03 EDM10-1-3 Completing an Excise Duty Return – Excise Warehouse Licensee 2023-02-03 EDM10-1-4 Completing an Excise Duty Return – Licensed User 2023-02-03 EDM10-1-5 Completing an Excise Duty Return – Special Excise Warehouse Licensee 2023-02-03 EDM10-1-6 Completing an Excise Duty Return- Wine Licensee 2025-01-02 EDM10-1-7 Completing an Excise Duty Return – Spirits Licensee 2023-02-03 EDM10-1-9 Completing an Excise Duty Return – Tobacco Dealer 2023-02-03 EDM10-3-1 Refunds 2012-10-18 EDM2-1-1 Licence Types 2018-02-26 EDM2-2-1 Obtaining and Renewing a Licence 2005-12-20 EDM2-2-2 Financial Security Requirement for Producers or Packagers of Spirits, Manufacturers of Tobacco Products and Prescribed Persons That Import Tobacco Products 2024-05-06 EDM2-3-1 Registration Types 2003-06-10 EDM2-4-1 Obtaining a Registration 2005-12-20 EDM3-1-1 Producers and Packagers of Spirits 2022-10-28 EDM3-1-2 Licensed Users 2013-10-31 EDM3-1-3 Registered Users 2003-07-23 EDM3-1-4 Alcohol Registrants 2003-06-23 EDM3-2-3 Labelling of Containers of Spirits 2008-05-12 EDM3-4-1 Losses of Spirits 2004-04-15 EDM3-8-1 Special Containers of Spirits 2007-10-19 EDM4-1-1 Producers and Packagers of Wine 2025-06-18 EDM4-1-2 Small Producers of Wine 2022-11-02 EDM4-1-3 Ferment-On-Premises Registrants 2003-06-23 EDM4-2-3 Labelling of Containers of Wine 2008-05-12 EDM4-4-1 Losses of Wine 2004-04-15 EDM4-8-1 Special Containers of Wine 2007-10-19 EDM5-1-1 Denatured Alcohol and Specially Denatured Alcohol 2005-04-25 EDM7-1-1 Manufacturers of Tobacco Products 2013-07-05 EDM7-1-2 Tobacco Dealers 2013-07-05 EDM7-1-4 Duty Free Shop Operators 2013-02-20 EDM8-1-1 Excise Warehouses 2013-10-04 EDM8-1-2 Special Excise Warehouses 2013-08-29 EDM9-1-1 General requirements for records 2025-06-27 EDM9-3-1 Export Documentation 2005-01-31 EDN25 Sale of unstamped partially manufactured tobacco and activities of a tobacco licensee 2025-02-04 EDN28 Becoming a Prescribed Person under the New Tobacco Stamping Regime 2011-03-01 EDN29 Tobacco Stamping Regime- Excise Stamp Order Process 2011-03-01 EDN30 Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations 2011-06-27 EDN40 CANCELLED Semi-Annual Reporting Period for Certain Licensees 2024-10-03 ETSL30 Notice to Manufacturers and Wholesalers of Refined Petroleum Products 1996-04-03 ETSL36R Basic Facts- Insurance Premiums Other Than Marine 2005-02-28 ETSL43 Imposition of the air travellers security charge 2002-04-25 ETSL45 Air Travellers Security Charge (ATSC)- Refunds 2002-11-06 ETSL52 Changes to the List of Airports Where the Air Travellers Security Charge is Levied 2004-12-20 ETSL57 Application of the Excise Tax on Air Conditioners in Unsalvageable or Scrap Vehicles 2006-03-22 ETSL65 Statutory End-User Refund Program and Elimination of Excise Tax Exemption for Renewable Fuels 2007-03-26 ETSL68 Frequently Asked Questions Regarding Part I of the Excise Tax Act 2008-02-08 ETSL69 Proposed Amendment to the Ships' Stores Regulations to Include Renewable Fuels 2008-04-25 ETSL76 Notice to Excise Tax Licensees in the Canadian Fuel Industry Sector 2011-12-20 ETSL77 Budget 2016- Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel 2016-06-03 G300-6-1 Time of Liability General Rule (GST 300-6-1) 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) 1997-12-02 G300-6-16 Combined Supplies (GST 300-6-16) 1995-07-10 G300-6-2 Payments (GST 300-6-2) 1995-07-10 G300-6-3 Invoices (GST 300-6-3) 1995-07-10 G300-6-4 Agreements in Writing (GST 300-6-4) 1995-07-10 G300-6-6 Continuous Supplies (GST 300-6-6) 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) 1995-07-10 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7 Value of Supply (GST 300-7) 1995-07-10 G300-8 Imported Goods (GST 300-8) 1995-07-10 G300-9 Imported Services and Intangible Property (GST 300-9) 1995-07-10 G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1) 1995-07-11 G400-3-2 Employee and Shareholder Benefits (GST 400-3-2) 1995-07-11 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 G500-2-1 Authorized Fiscal Periods and Reporting Periods (GST 500-2-1) 1995-07-11 G500-2-2 Instalments (GST 500-2-2) 1995-07-11 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 GI-001 Products Commonly Described as Dietary Supplements 2004-08-17 GI-002 Sales of Farmland by Individuals 2004-08-17 GI-003 Sales of Vacant Land by Individuals 2004-08-17 GI-004 Sales by Individuals of Owner-Occupied Homes 2004-08-17 GI-005 Sale of a Residence by a Builder Who is an Individual 2010-07-09 GI-006 ABM Services 2006-12-06 GI-007 Operating a Bed and Breakfast in Your Home 2006-09-21 GI-008 Harbour Authorities 2004-10-07 GI-009 Consigned Goods 2004-11-01 GI-010 Auctioneers 2005-01-18 GI-011 Water Haulers 2025-05-14 GI-012 Agents 2005-11-21 GI-019 Newspaper Carriers 2006-09-12 GI-020 Bars 2006-10-04 GI-021 Snack Foods 2006-10-04 GI-022 Application of the GST/HST to Sales of Water 2006-10-13 GI-023 Direct Sellers' Sales Aids 2010-08-03 GI-024 Harmonizing the Administrative Provisions Respecting Standardized Accounting 2006-12-06 GI-025 The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals 2007-02-26 GI-027 Foreign Convention and Tour Incentive Program- Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents 2008-02-14 GI-028 Foreign Convention and Tour Incentive Program- Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases 2008-02-14 GI-029 Foreign Convention and Tour Incentive Program- Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases 2008-02-14 GI-030 Foreign Convention and Tour Incentive Program- Non-Registered Organizers of Foreign Conventions: Rebate for Purchases 2008-02-14 GI-031 Foreign Convention and Tour Incentive Program- Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions 2008-02-14 GI-033 Foreign Convention and Tour Incentive Program- Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages 2008-02-14 GI-034 Exports of Intangible Personal Property 2007-04-23 GI-036 Beverages 2007-07-10 GI-037 Children's Camps Operated by Public Sector Bodies 2014-12-30 GI-038 The 2008 GST/HST Rate Reduction 2007-11-30 GI-039 Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements 2007-11-30 GI-040 Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements 2007-11-30 GI-041 The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses 2007-11-30 GI-044 Foreign Convention and Tour Incentive Program- Tour Packages: What Is an Eligible Tour Package 2008-09-05 GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget 2008-03-04 GI-046 Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages 2008-06-27 GI-047 Taxidermy- Animal, Bird and Fish Mounts 2008-06-27 GI-048 Fertilizer and Pesticides 2008-07-02 GI-049 Fishing Equipment and Products 2009-01-12 GI-051 Zero-Rated Farm Equipment 2009-02-19 GI-052 Direct Selling Industry- The Network Sellers Method for Network Sellers and Sales Representatives 2010-10-21 GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Freight Transportation Services 2010-02-12 GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Passenger Transportation Services 2010-02-12 GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Transportation Passes 2010-06-21 GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Services 2010-07-23 GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Memberships 2010-02-12 GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Admissions 2010-02-12 GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Intangible Personal Property 2010-07-23 GI-060 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Newspapers 2010-02-26 GI-062 Point-of-Sale Rebate on Feminine Hygiene Products 2014-08-26 GI-063 Point-of-Sale Rebate on Children's Goods 2014-08-26 GI-064 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Prepared Food and Beverages 2010-07-23 GI-065 Point-of-Sale Rebate on Books 2014-08-26 GI-066 How a Charity Completes Its GST/HST Return 2015-05-08 GI-067 Basic GST/HST Guidelines for Charities 2015-06-24 GI-068 Basic GST/HST Guidelines for Public Institutions 2015-06-24 GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Direct Sellers and Independent Sales Contractors 2010-03-15 GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Goods 2010-07-23 GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Tour Packages 2010-05-05 GI-072 HST and First Nations in Ontario and British Columbia 2010-05-10 GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Payment of the GST/HST by Ontario and B.C. ...

Your taxable purchases in Canada must not exceed $4 million (increased from $2 million beginning January 1, 2013) in the immediately preceding fiscal year. ...

Your taxable purchases in Canada must not exceed $4 million (increased from $2 million beginning January 1, 2013) in the immediately preceding fiscal year. ...