Search - 临汾市2天旅游行程

Our goal under this program is to acknowledge receipt within 2 working days, and to resolve the problem within 15 working days. ...

Specified individuals are plan members who are connected with a participating employer or who earn 2½ times the year’s maximum pensionable earnings or more. ...

The Joint Regulatory Table (JRT) As noted in pages 2 and 3, the work of the JRT has already resulted in a number of practical improvements to the T3010 Registered Charity Information Return. ...

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. ...

2005-11-15 P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments 2006-09-20 P-249 Agreements and Novation 2011-06-05 P-250 Late-filed subsection 225.2(4) elections 2008-05-23 P-251 Eating Establishments 2008-12-17 P-252 Agricultural Equipment Supplied Together with Accessories 2009-01-13 P-253 Sharecropping 2009-01-13 P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service 2009-10-09 P-255 Late-filed Section 156 Elections and Revocations 2016-07-22 1-4 Excise and GST/HST Rulings and Interpretations Service 2016-10-25 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 13-5 Non-creditable Tax Charged 2017-01-31 14-1 Direct Sellers 1995-01-01 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election for Nil Consideration 2012-10-18 14-6 Trade Unions and Similar Employee Associations 2017-03-29 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-2 Penalties and Interest 2009-01-09 16-3 Cancellation or Waiver of Penalties and/or Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2016-03-16 17-1 Definition of Financial Instrument 1999-04-01 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-10 Tax Discounters 2000-01-06 17-14 Election for Exempt Supplies 2011-07-28 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-7 De Minimis Financial Institutions 2013-02-12 17-8 Credit Unions 2000-02-22 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2010-05-31 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 19-1 Real Property and the GST/HST 2002-01-21 19-1-1 Special Rules for Real Property under the HST 2002-01-15 19-2 Residential Real Property 2002-12-24 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 19-3 Real Property Rebates 2002-02-21 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 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 19-3-2 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 New Housing Rebates and the HST 2007-12-21 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 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 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-2 Freight Transportation Services 2004-03-31 28-3 Passenger Transportation Services 1999-08-24 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-3-1 Drop-Shipments 2008-10-08 3-4 Residence 2000-04-25 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2008-12-16 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-2 Exports – Tangible Personal Property 2014-08-13 4-5-3 Export- Services and Intellectual Property 1998-06-20 5-3 Exempt Legal Services 2016-05-31 7-5 Electronic Filing and Remitting 2003-04-01 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 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 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2015-11-17 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 2013-06-25 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-067 Goods and Services Tax Treatment of Grant and Subsidies (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-084R Treatment of Used Goods 1999-08-11 B-086 Rebate for specially-equipped vehicles for persons with disabilities 1999-10-08 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-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2011-08-26 B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2011-08-26 B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions 2011-08-26 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 For discussion purposes only – 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-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act 2011-08-26 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 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-6-1 Time of Liability General Rule (GST 300-6-1) Reprint 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) Reprint 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) Reprint 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) Reprint (See Changes to Paragraphs 7 and 8 October 1997) 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) Reprint 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) Reprint 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) Reprint 1995-07-10 G300-7 Value of Supply (GST 300-7) 1995-07-10 G300-7-10 Foreign Currency (GST 300-7-10) 1995-07-10 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7-8 Early / Late Payments (GST 300-7-8) 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 G400-3-4 Passenger Vehicles and Aircraft (GST 400-3-4) 1995-07-11 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 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 G500-2-4 Calculation of Liability (GST 500-2-4) 1995-07-11 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 RC350 The Foreign Convention and Tour Incentive Program 2012-05-15 RC4022 General Information for GST/HST Registrants 2017-01-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2016-10-27 RC4028 GST/HST New Housing Rebate 2016-10-04 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2013-03-28 RC4034 GST/HST Public Service Bodies' Rebate 2017-01-06 RC4036 GST/HST Information for the Travel and Convention Industry 2016-10-04 RC4049 GST/HST Information for Municipalities 2016-01-05 RC4050 GST/HST Information for Selected Listed Financial Institutions 2011-05-18 RC4052 GST/HST Information for the Home Construction Industry 2016-10-04 RC4058 Quick Method of Accounting for GST/HST 2017-01-05 RC4072 First Nations Tax (FNT) 2013-03-28 RC4080 GST/HST Information for Freight Carriers 2013-03-28 RC4081 GST/HST Information for Non-Profit Organizations 2016-01-05 RC4082 GST/HST Information for Charities 2016-10-04 RC4091 GST/HST Rebate for Partners 2013-03-28 RC4103 GST/HST Information for Suppliers of Publications 2013-03-28 RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases 2014-09-26 RC4231 GST/HST New Residential Rental Property Rebate 2016-10-04 RC4247 The Special Quick Method of Accounting for Public Service Bodies 2013-03-28 RC4405 GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4419 Financial Institution GST/HST Annual Information Return 2016-07-28 RC542 Changes affecting your GST/HST return 2016-05-19 RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2016-07-28 NEWS100 Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS101 Excise and GST/HST News- No. 101 (March 2017) 2017-03-03 NEWS102 Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 NEWS75 Excise and GST/HST News- No. 75 (Winter 2010) 2010-02-24 NEWS76 Excise and GST/HST News- No. 76 (Spring 2010) 2010-06-22 NEWS77 Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26 NEWS78 Excise and GST/HST News- No. 78 (Fall 2010) 2010-11-25 NEWS79 Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS80 Excise and GST/HST News- No. 80 (Spring 2011) 2011-06-07 NEWS81 Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS82 Excise and GST/HST News- No. 82 (Fall 2011) 2011-11-03 NEWS83 Excise and GST/HST News – No. 83 (Winter 2012) 2012-01-24 NEWS84 Excise and GST/HST News – No. 84 (Spring 2012) 2012-05-08 NEWS85 Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 Excise and GST/HST News – No. 91 (2014) 2014-05-01 NEWS92 Excise and GST/HST News – No. 92 (2014) 2014-07-29 NEWS93 Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 Excise and GST/HST News – No. 96 (June 2015) 2015-06-24 NEWS97 Excise and GST/HST News- No. 97 (November 2015) 2015-11-18 NEWS98 Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 15-122 New Reporting Requirement 2015-12-31 5000-G General Income Tax and Benefit Guide 2016- All Provinces Except Non-Residents 2017-01-04 5001-PC T1 General 2016- Information for Residents of Newfoundland and Labrador 2017-01-04 5002-PC T1 General 2016- Information for Residents of Prince Edward Island 2017-01-04 5003-PC T1 General 2016- Information for Residents of Nova Scotia 2017-01-04 5004-PC T1 General 2016- Information for Residents of New Brunswick 2017-01-04 5005-PC T1 General 2016- Information for Residents of Quebec 2017-01-04 5006-PC T1 General 2016- Information for Residents of Ontario 2017-01-04 5007-PC T1 General 2016- Information for Residents of Manitoba 2017-04-28 5008-PC T1 General 2016- Information for Residents of Saskatchewan 2017-01-04 5009-PC T1 General 2016- Information for Residents of Alberta 2017-01-04 5010-PC T1 General 2016- Information for Residents of British Columbia 2017-01-04 5011-PC T1 General 2016- Information for Residents of Yukon 2017-01-04 5012-PC T1 General 2016- Information for Residents of the Northwest Territories 2017-01-04 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada- 2016 2017-01-04 5014-PC T1 General 2016- Information for Residents of Nunavut 2017-01-04 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 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-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-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 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-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-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 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 P102 Support Payments- Includes Form T1158 2017-01-04 P105 Students and Income Tax 2016-12-21 P113 Gifts and Income Tax 2016 2017-01-04 P119 When You Retire 2016-01-05 P133 Your Appeal Rights- Canada Pension Plan and Employment Insurance Coverage 2012-09-13 P134 Using Your Home for Daycare 2017-01-04 P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act 2014-06-03 RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer 2016-11-11 RC188 Keeping Records 2009-10-23 RC190 Information for Educational Institutions Outside Canada 2016-12-22 RC191 Qualified Donee: Becoming a Prescribed University Outside Canada 2017-01-05 RC192 Information for Students- Educational Institutions Outside Canada 2016-12-22 RC2 The Business Number and Your Canada Revenue Agency Program Accounts 2016-01-08 RC284 Protect Yourself Against Identity Theft 2010-01-15 RC4004 Seasonal Agricultural Workers Program 2017-02-15 RC4015 Reconciliation of Business Income for Tax Purposes- 2016 2017-01-04 RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns 2017-03-01 RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones 2016-12-23 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2016 2017-02-10 RC4064 Disability-Related Information- 2016 2016-12-29 RC4065 Medical Expenses- 2016 2017-01-04 RC4067 Protocol- Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency 2016-01-20 RC4070 Information for Canadian Small Businesses 2017-03-28 RC4088 General Index of Financial Information (GIFI) 2015-11-27 RC4089 Guide to Form T1178, General Index of Financial Information- Short 2016-12-14 RC4092 Registered Education Savings Plans 2016-11-25 RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax 2013-03-28 RC4110 Employee or Self-employed? ...

2005-11-15 P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments 2006-09-20 P-249 Agreements and Novation 2011-06-05 P-250 Late-filed subsection 225.2(4) elections 2008-05-23 P-251 Eating Establishments 2008-12-17 P-252 Agricultural Equipment Supplied Together with Accessories 2009-01-13 P-253 Sharecropping 2009-01-13 P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service 2009-10-09 P-255 Late-filed Section 156 Elections and Revocations 2016-07-22 1-4 Excise and GST/HST Rulings and Interpretations Service 2016-10-25 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 13-5 Non-creditable Tax Charged 2017-01-31 14-1 Direct Sellers 1995-01-01 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election for Nil Consideration 2012-10-18 14-6 Trade Unions and Similar Employee Associations 2017-03-29 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-2 Penalties and Interest 2009-01-09 16-3 Cancellation or Waiver of Penalties and/or Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2016-03-16 17-1 Definition of Financial Instrument 1999-04-01 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-10 Tax Discounters 2000-01-06 17-14 Election for Exempt Supplies 2011-07-28 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-7 De Minimis Financial Institutions 2013-02-12 17-8 Credit Unions 2000-02-22 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2010-05-31 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 19-1 Real Property and the GST/HST 2002-01-21 19-1-1 Special Rules for Real Property under the HST 2002-01-15 19-2 Residential Real Property 2002-12-24 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 19-3 Real Property Rebates 2002-02-21 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 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 19-3-2 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 New Housing Rebates and the HST 2007-12-21 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 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 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-2 Freight Transportation Services 2004-03-31 28-3 Passenger Transportation Services 1999-08-24 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-3-1 Drop-Shipments 2008-10-08 3-4 Residence 2000-04-25 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2008-12-16 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-2 Exports – Tangible Personal Property 2014-08-13 4-5-3 Export- Services and Intellectual Property 1998-06-20 5-3 Exempt Legal Services 2016-05-31 7-5 Electronic Filing and Remitting 2003-04-01 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 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 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2015-11-17 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 2013-06-25 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-067 Goods and Services Tax Treatment of Grant and Subsidies (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-084R Treatment of Used Goods 1999-08-11 B-086 Rebate for specially-equipped vehicles for persons with disabilities 1999-10-08 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-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2011-08-26 B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2011-08-26 B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions 2011-08-26 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 For discussion purposes only – 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-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act 2011-08-26 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 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-6-1 Time of Liability General Rule (GST 300-6-1) Reprint 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) Reprint 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) Reprint 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) Reprint (See Changes to Paragraphs 7 and 8 October 1997) 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) Reprint 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) Reprint 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) Reprint 1995-07-10 G300-7 Value of Supply (GST 300-7) 1995-07-10 G300-7-10 Foreign Currency (GST 300-7-10) 1995-07-10 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7-8 Early / Late Payments (GST 300-7-8) 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 G400-3-4 Passenger Vehicles and Aircraft (GST 400-3-4) 1995-07-11 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 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 G500-2-4 Calculation of Liability (GST 500-2-4) 1995-07-11 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 RC350 The Foreign Convention and Tour Incentive Program 2012-05-15 RC4022 General Information for GST/HST Registrants 2017-01-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2016-10-27 RC4028 GST/HST New Housing Rebate 2016-10-04 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2013-03-28 RC4034 GST/HST Public Service Bodies' Rebate 2017-01-06 RC4036 GST/HST Information for the Travel and Convention Industry 2016-10-04 RC4049 GST/HST Information for Municipalities 2016-01-05 RC4050 GST/HST Information for Selected Listed Financial Institutions 2011-05-18 RC4052 GST/HST Information for the Home Construction Industry 2016-10-04 RC4058 Quick Method of Accounting for GST/HST 2017-01-05 RC4072 First Nations Tax (FNT) 2013-03-28 RC4080 GST/HST Information for Freight Carriers 2013-03-28 RC4081 GST/HST Information for Non-Profit Organizations 2016-01-05 RC4082 GST/HST Information for Charities 2016-10-04 RC4091 GST/HST Rebate for Partners 2013-03-28 RC4103 GST/HST Information for Suppliers of Publications 2013-03-28 RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases 2014-09-26 RC4231 GST/HST New Residential Rental Property Rebate 2016-10-04 RC4247 The Special Quick Method of Accounting for Public Service Bodies 2013-03-28 RC4405 GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4419 Financial Institution GST/HST Annual Information Return 2016-07-28 RC542 Changes affecting your GST/HST return 2016-05-19 RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2016-07-28 NEWS100 Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS101 Excise and GST/HST News- No. 101 (March 2017) 2017-03-03 NEWS102 Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 NEWS75 Excise and GST/HST News- No. 75 (Winter 2010) 2010-02-24 NEWS76 Excise and GST/HST News- No. 76 (Spring 2010) 2010-06-22 NEWS77 Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26 NEWS78 Excise and GST/HST News- No. 78 (Fall 2010) 2010-11-25 NEWS79 Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS80 Excise and GST/HST News- No. 80 (Spring 2011) 2011-06-07 NEWS81 Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS82 Excise and GST/HST News- No. 82 (Fall 2011) 2011-11-03 NEWS83 Excise and GST/HST News – No. 83 (Winter 2012) 2012-01-24 NEWS84 Excise and GST/HST News – No. 84 (Spring 2012) 2012-05-08 NEWS85 Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 Excise and GST/HST News – No. 91 (2014) 2014-05-01 NEWS92 Excise and GST/HST News – No. 92 (2014) 2014-07-29 NEWS93 Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 Excise and GST/HST News – No. 96 (June 2015) 2015-06-24 NEWS97 Excise and GST/HST News- No. 97 (November 2015) 2015-11-18 NEWS98 Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 15-122 New Reporting Requirement 2015-12-31 5000-G General Income Tax and Benefit Guide 2016- All Provinces Except Non-Residents 2017-01-04 5001-PC T1 General 2016- Information for Residents of Newfoundland and Labrador 2017-01-04 5002-PC T1 General 2016- Information for Residents of Prince Edward Island 2017-01-04 5003-PC T1 General 2016- Information for Residents of Nova Scotia 2017-01-04 5004-PC T1 General 2016- Information for Residents of New Brunswick 2017-01-04 5005-PC T1 General 2016- Information for Residents of Quebec 2017-01-04 5006-PC T1 General 2016- Information for Residents of Ontario 2017-01-04 5007-PC T1 General 2016- Information for Residents of Manitoba 2017-04-28 5008-PC T1 General 2016- Information for Residents of Saskatchewan 2017-01-04 5009-PC T1 General 2016- Information for Residents of Alberta 2017-01-04 5010-PC T1 General 2016- Information for Residents of British Columbia 2017-01-04 5011-PC T1 General 2016- Information for Residents of Yukon 2017-01-04 5012-PC T1 General 2016- Information for Residents of the Northwest Territories 2017-01-04 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada- 2016 2017-01-04 5014-PC T1 General 2016- Information for Residents of Nunavut 2017-01-04 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 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-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-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 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-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-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 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 P102 Support Payments- Includes Form T1158 2017-01-04 P105 Students and Income Tax 2016-12-21 P113 Gifts and Income Tax 2016 2017-01-04 P119 When You Retire 2016-01-05 P133 Your Appeal Rights- Canada Pension Plan and Employment Insurance Coverage 2012-09-13 P134 Using Your Home for Daycare 2017-01-04 P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act 2014-06-03 RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer 2016-11-11 RC188 Keeping Records 2009-10-23 RC190 Information for Educational Institutions Outside Canada 2016-12-22 RC191 Qualified Donee: Becoming a Prescribed University Outside Canada 2017-01-05 RC192 Information for Students- Educational Institutions Outside Canada 2016-12-22 RC2 The Business Number and Your Canada Revenue Agency Program Accounts 2016-01-08 RC284 Protect Yourself Against Identity Theft 2010-01-15 RC4004 Seasonal Agricultural Workers Program 2017-02-15 RC4015 Reconciliation of Business Income for Tax Purposes- 2016 2017-01-04 RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns 2017-03-01 RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones 2016-12-23 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2016 2017-02-10 RC4064 Disability-Related Information- 2016 2016-12-29 RC4065 Medical Expenses- 2016 2017-01-04 RC4067 Protocol- Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency 2016-01-20 RC4070 Information for Canadian Small Businesses 2017-03-28 RC4088 General Index of Financial Information (GIFI) 2015-11-27 RC4089 Guide to Form T1178, General Index of Financial Information- Short 2016-12-14 RC4092 Registered Education Savings Plans 2016-11-25 RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax 2013-03-28 RC4110 Employee or Self-employed? ...

Administrative penalties are intended to deter incidences of non-compliance. 2. ...

A list of countries with which Canada has concluded a tax convention is available on the Department of Finance's website at: Tax treaties- Notices of developments. 2. ...

Reporting institution Reporting institution means a person, other than a prescribed person or a person of a prescribed class, that meets all of the following conditions: It is a financial institution at any time in the fiscal year It is a registrant at any time in the fiscal year The total of all amounts each of which is an amount included in computing, for the purposes of the Income Tax Act, the person's income, or, if the person is an individual, the person's income from a business, for the person's last taxation year that ends in the fiscal year, exceeds the amount determined by the following formula: $2 million × A ÷ 365 (where A equals the number of days in the tax year) Reserve Reserve means a reserve within the meaning of the Indian Act that is a tract of land which has been set apart for the use and benefit of a band within the meaning of the Indian Act, and equivalent lands under self-government legislation, for example, the Cree-Naskapi (of Quebec) Act and the Sechelt Indian Band Self-Government Act. ...

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. ...