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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. ...

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 2025-09-04 27-2 Conventions 2025-09-04 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 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. ...