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GST/HST Memoranda Series (by chapters) On this page 1- GST information 2- Registration 3- Tax on supplies 4- Zero rated supplies 5- Exempt supplies 7- Returns and payments 8- Input tax credits: Eligible ITCs 9- ITCs: Taxable benefits, allowances and reimbursements 12- Adjustments 13- Rebates 14- Special provisions 15- Books and records 16- Assessment and penalties 17- Financial institutions 18- Governments 19- Real property 20- Education 21- Child and personal care services 25- Hospital authorities 27- Tourism 28- Transportation 31- Objections and appeals 1- GST information 1-4 Excise and GST/HST Rulings and Interpretations Service 2- Registration 2-1 Required registration 2-2 Small suppliers 2-3 Voluntary registration 2-4 Branches and divisions 2-5 Non-resident registration 2-6 Security requirements for non-residents 2-7 Cancellation of Registration 3- Tax on supplies 3-1 Liability for Tax 3-3 Place of Supply 3-3-1 Drop-Shipments 3-3-2 Place of Supply in a Province – Overview 3-3-3 Place of Supply in a Province – Tangible Personal Property 3-3-4 Place of Supply in a Province – Real Property 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 3-3-5-1 Place of Supply in a Province – Specific Rules for Intangible Personal Property 3-4 Residence 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 3-6 Conversion of Foreign Currency 3-9 Early/Late Payments 4- Zero rated supplies 4-1 Drugs and Biologicals 4-2 Medical and Assistive Devices 4-3 Basic Groceries 4-4 Agriculture and Fishing 4-5-1 Exports- Determining Residence Status 4-5-2 Exports- Tangible Personal Property 4-5-3 Export- Services and Intangible Personal Property 5- Exempt supplies 5-3 Exempt Legal Services 7- Returns and payments 7-5 Electronic Filing and Remitting 8- Input tax credits: Eligible ITCs 8-1 General Eligibility Rules 8-2 General Restrictions and Limitations 8-3 Calculating Input Tax Credits 8-4 Documentary Requirements for Claiming Input Tax Credits 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 9- ITCs: Taxable benefits, allowances and reimbursements 9-1 Taxable Benefits (Other than Automobile Benefits) 9-2 Automobile Benefits 9-3 Allowances 9-4 Reimbursements 12- Adjustments 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 13- Rebates 13-2 Rebates- Legal Aid 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 13-5 Non-creditable Tax Charged 14- Special provisions 14-1 Direct Sellers 14-4 Sale of a Business or Part of a Business 14-5 Election for Nil Consideration 14-6 Trade Unions and Similar Employee Associations 14-7 Closely Related Corporations 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 14-9-1 Partnerships – Determining the Existence of a Partnership 15- Books and records 15-1 General Requirements for Books and Records (Revised June 2005) 15-2 Computerized Records (Revised June 2005) 16- Assessment and penalties 16-2 Penalties and Interest 16-3 Cancellation or Waiver of Penalties and Interest 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 16-4 Anti-avoidance Rules 16-5 Voluntary Disclosures Program 17- Financial institutions 17-1 Definition of Financial Instrument 17-1-1 Products and Services of Investment Dealers 17-2 Products and Services of a Deposit-Taking Financial Institution 17-6 Definition of- Listed Financial Institution 17-6-1 Definition of- Selected Listed Financial Institution 17-7 De Minimis Financial Institutions 17-8 Credit Unions 17-9 Insurance Agents and Brokers 17-10 Tax Discounters 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02s 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 17-14 Election for Exempt Supplies 17-16 GST/HST Treatment of Insurance Claims 18- Governments 18-2 Provincial Governments 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 18-4 Determining Whether a Transfer Payment is Consideration For a Supply 19- Real property 19-1 Real Property and the GST/HST 19-2 Residential Real Property 19-2-1 Residential Real Property- Sales 19-2-2 Residential Real Property- Rentals 19-2-3 Residential Real Property- Deemed Supplies 19-2-4 Residential Real Property- Special Issues 19-3 Real Property Rebates 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 19-3-1-1 Stated Price Net of Rebate 19-3-1-2 Stated Price Net of Rebate- GST at 5% 19-3-2 Rebate for Builder-Built Unit (Land Leased) 19-3-3 Rebate for Cooperative Housing 19-3-4 Rebate for Owner-Built Homes 19-3-5 Rebate to Owner of Land Leased for Residential Use 19-3-6 Rebate on Non-Registrant's Sale of Real Property 19-3-7 Real Property Rebates- Special Issues 19-3-8 New Housing Rebates and the HST 19-3-8-1 New Housing Rebates and HST at 13% 19-4-1 Commercial Real Property- Sales and Rentals 19-4-2 Commercial Real Property- Deemed Supplies 19-5 Land and Associated Real Property 20- Education 20-1 School Authorities – Elementary and Secondary Schools 20-2 Public Colleges 20-3 Universities 20-4 Vocational Schools and Courses 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers 20-6 Tutoring and Equivalent Services 20-7 Second-language Instruction 20-8 Educational Services Made to a Non-resident 20-9 Election to Make Exempt Supplies of Educational Services Taxable 21- Child and personal care services 21-1 Child Care Services 21-2 Residential Care Services 21-3 Respite Care Services 25- Hospital authorities 25-2 Designation of Hospital Authorities 27- Tourism 27-1 Calculating the GST/HST on Tour Packages 27-2 Conventions 27-3 Foreign Convention and Tour Incentive Program Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 28- Transportation 28-1 Ferries, Toll Roads and Toll Bridges 28-2 Freight Transportation Services 28-3 Passenger Transportation Services 31- Objections and appeals 31-0 GST/HST Memorandum 31, Objections and Appeals Page details Date modified: 2025-03-18 ...

Table 1: Implementation Performance by SD Goal Goal Activities completed/scheduled (%) 1. ... [Footnote 6] In 2005 the CESD began an audit of the CRA's target to integrate sustainability criteria into negotiations, discussions, partnerships, and decision making with provinces and territories, and other government agencies/departments on CRA business. ... Footnotes [Footnote 5] See The [Draft] CRA Index of Sustainable Development Progress (ISDP), Lisa Vandehei, Sustainable Development Division, Canada Revenue Agency, September 2005 [Footnote 6] See the 2005 Report of Commissioner of the Environment and Sustainable Development to the House of Commons (http://www.oag-bvg.gc.ca/domino/reports.nsf/html/c2005menu_e.html) Next page Report a problem or mistake on this page Thank you for your help! ...

T4RSP Statement of Registered Retirement Savings Plan Income 2024V1- updated 2023-10-05 What’s New: New box added: <t4rsp_cye_fmv_amt></ t4rsp_cye_fmv_amt> Year end FMV – Fair market value- Required, 11 numeric- T4RSP slip, box 38- Enter "0.00" if there is no FMV value to report Note: Required for tax years 2023 and subsequent <Return> <T4RSP> <T4RSPSlip> <RCPNT_NM> <snm></snm> Recipient last name- Required 20 alphanumeric- first 20 letters of the recipient 's last name- omit titles such as Mr., Mrs., etc.- do not include first name or initials <gvn_nm></gvn_nm> Recipient first name- 12 alphanumeric- first 12 letters of the recipient 's first given name Note: If only initials are available, provide the recipient 's first initial. <init></init> Recipient initial-1 alphanumeric- initial of the recipient 's second given name </RCPNT_NM> <RCPNT_ADDR> <addr_l1_txt></addr_l1_txt> Recipient address- line 1- 30 alphanumeric- first line of the recipient 's address <addr_l2_txt></addr_l2_txt> Recipient address- line 2- 30 alphanumeric- Second line of the recipient 's address <cty_nm></cty_nm> Recipient city- 28 alphanumeric- city in which the recipient is located <prov_cd></prov_cd> Recipient province or territory code- 2 alpha- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located- use the abbreviations listed in the T619- Electronic transmittal under section: Transmitter province or territory code- when the recipient’s country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Recipient country code- 3 alpha- the country in which the recipient is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada and USA for the United States of America <pstl_cd></pstl_cd> Recipient postal code- 10 alphanumeric- the recipient Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the recipient 's USA zip code- or where the recipient's country code is neither CAN nor USA, enter the foreign postal code </RCPNT_ADDR> <sin></sin> Recipient’s social insurance number (SIN)- Required 9 numeric- T4 RSP slip, box 12- when the recipient has failed to provide a SIN, enter zeroes in the entire field <ctrct_nbr></ctrct_nbr> Contract number- Required 12 alphanumeric- T4RSP slip box 14- the Registered Retirement Savings plan contract number <bn></bn> Business Number (BN)- Required 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- T4RSP slip, box 61- account number of payer or issuer of plan- must correspond to the "Business Number (BN)" on the related T4RSP Summary record- enter the account number as used on Form PD7A Note: To process a return, the complete BN is required <sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RSP slip, box 24- indicate whether the annuitant’s spouse or common law partner has ever contributed to the registered retirement savings plan- if spouse or common-law partner has never contributed or if you are single, code as 1- if spouse or common-law partner has contributed to this plan, code as 2 <sps_sin></sps_sin> Contributor spouse or common-law partner social insurance number (SIN)- Required if spouse or common–law partner contribution indicator is 2- 9 numeric- T4RSP slip box 36 Enter zeroes in the entire field if:- the spouse or common–law partner contribution indicator is 1- the spouse or common–law partner SIN is not available- you are single <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A- Cancel = C Note: An amended return cannot contain an original slip. ... <cntc_area_cd></cntc_area_cd> Contact area code- Required 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required 3 numeric with a (-), followed by 4 numeric.- telephone number of the contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension of the contact </CNTC> <tx_yr></tx_yr> Taxation year- required 4 numeric- taxation year (e.g., 2005) <slp_cnt></slp_cnt> Total number of T4RSP slip records- Required 7 numeric- total number of T4RSP slip records filed with this T4RSP Summary <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...

General Eligibility Rules GST/HST memorandum 8.1 May 2005 Overview This memorandum explains the function of input tax credits in the operation of the goods and services tax/harmonized sales tax (GST/HST). ... Note – HST Reference in this publication is made to supplies taxable at 7% or 15% (the rate of the HST). ... Acquisition of capital personal property – primary use test ss 199(2) 42. ...

General Eligibility Rules From: Canada Revenue Agency GST/HST memorandum 8.1 May 2005 Overview This memorandum explains the function of input tax credits in the operation of the goods and services tax/harmonized sales tax (GST/HST). ... Note – HST Reference in this publication is made to supplies taxable at 7% or 15% (the rate of the HST). ... Acquisition of capital personal property – primary use test ss 199(2) 42. ...

The contract was from May 1, 2006, to August 16, 2006 (108 days). 3) No services in Canada anticipated in the future. 4) Total days present in Canada during the period (175 + 61 + 63 + 108) = 407 days. ... The contract was from October 15, 2005 to January 23, 2006 (99 days). 3) No services in Canada are anticipated in the future. 4) Total stay in Canada during the period (143 + 85 + 91 + 99) = 418 days. ... The contract period was from January 6, 2005 to April 16, 2005 (101 days). ...

The paragraph had stated “Because a subsection 45(2) election is not available where there is only a partial change in use of a property from principal residence to income-producing, subsection 13(7) applies in such a situation in the manner described above (except where conditions (a) to (c) in ¶ 2.59 have been met, including the condition not to claim CCA on the portion of the property used to earn income).” ... Wording was added to direct the reader to the paragraphs discussing ownership issues in the province of Quebec. ¶2.11 was amended to include the following at the end of the paragraph: “As of July 2005, a housing unit owned by a taxpayer that is ordinarily inhabited by the taxpayer or by the taxpayer’s spouse, common-law partner, former spouse, former common-law partner or child could be designated as a principal residence that was ordinarily inhabited in the year.” This addition better reflects the new rules in effect as of July 2005. ¶2.22 was amended to reflect a bijural amendment from S.C. 2013, c. 34, s. 102 (formerly Bill C-48). ...

Control of corporation Summary policy Date November 3, 2005 (Revised June 14, 2007) Reference number CSP-C28 Key words Control of corporation- Sanctions- Revocation Policy statement Charitable foundations cannot acquire control of any corporation. ... References Summary policy CSP-R12, Revocation Guidance CG-008, Confidentiality – Public information Guide T4033, Completing the Registered Charity Information Return Income Tax Act, R.S.C. 1985 (5 th supp.) c. 1, paras. 149.1(3)(c), (4)(c), ss. 149.1(12) and 188.1(3) Page details Date modified: 2011-08-18 ...

Undue benefits Summary policy Date November 3, 2005 (Revised June 14, 2007) Reference number CSP-U02 Key words Undue benefits- Sanctions- Revocation Policy statement Under the Income Tax Act, a registered charity cannot confer on a person an undue benefit (for example, a transfer of property or other resources of the charity to a person who does not deal with the charity at arm's length or who is the beneficiary of a transfer because of a special relationship with a donor or charity.) ... References Summary policy CSP-R12, Revocation Guidance CG-008, Confidentiality – Public information Income Tax Act, R.S.C. 1985 (5 th supp.) c. 1, ss. 188.1(4), (5) and para. 188.2(1)(b) Page details Date modified: 2011-08-18 ...

Balogh underreported his income for the 2005 and 2006 tax years, and failed to file his 2007 to 2009 income tax returns. ... Balogh failed to report $2,177,000 in taxable income, and evaded $578,885 in income tax for the 2005 to 2009 tax years. ... The CRA has set up a free subscription service to help Canadians stay current on the CRA’s enforcement efforts.- 30- Associated Links Leads Program Voluntary Disclosures Program Contacts Media Relations – Regional contact Cheryl Yeung Canada Revenue Agency 604-666-9261 Page details Date modified: 2021-07-09 ...