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The audit took place between February and December 2005. The work on the April and May reconciliations was carried out after the issuance of the audit opinion by the OAG to avoid interference with the OAG's audit. ... In 2004-2005, the amount of cash on hand was approximately $ 4 billion. ... Those issues were reported in an IAD management letter issued in June 2005 to F&A and action plans were developed. ...

TPM-06 Currently under review Bundled Transactions May 16, 2005 Please note that the following Transfer Pricing Memorandum, although correct at the time of issue, has not been updated to reflect subsequent legislative changes since the date of issue. ... An example would be the unbundling of a transaction involving the sale of goods to recognize royalties that were included in the sale – thus giving rise to Part XIII tax on the value of the royalties. ... " Historically, the courts have taken a broad interpretation of what constitutes a transaction – giving it a far wider meaning than "sales" or "contracts. ...

Beginning in 2005, the limit will be indexed in line with increases in the average wage. ... The employer contributes $ 4,280 (10 % of $ 42,800) so the PA is $ 4,280. ... In this case, the prescribed compensation is $ 50,000- $ 0 = $ 50,000. ...

Line 345 = $200 or the amount from Line 344, whichever is less. Line 346 = 15% of Line 345. ... For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. ... In 2010, the provincial and territorial income tax and surtax rates are provided below: Province/Territory Rate Newfoundland and Labrador 7.7% on the first $31,278 of taxable income, + 12.65% on the next $31,278, + 14.4% on the amount over $62,556 Prince Edward Island 9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969 Nova Scotia 8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820 + 17.5% on the next $57,000 + 21% on the amount over $150,000 New Brunswick 9.3% on the first $36,421 of taxable income, + 12.5% on the next $36,422, + 13.3% on the next $45,584, + 14.3% on the amount over $118,427 Quebec n/a Ontario 5.05% on the first $37,106 of taxable income, + 9.15% on the next $37,108, + 11.16% on the amount over $74,214 Manitoba 10.8% on the first $31,000 of taxable income, + 12.75% on the next $36,000, + 17.4% on the amount over $67,000 Saskatchewan 11% on the first $40,354 of taxable income, + 13% on the next $74,943, + 15% on the amount over $115,297 Alberta 10% of taxable income British Columbia 5.06% on the first $35,859 of taxable income, + 7.7% on the next $35,860, + 10.5% on the next $10,623, + 12.29% on the next $17,645, + 14.7% on the amount over $99,987 Yukon 7.04% on the first $40,970 of taxable income, + 9.68% on the next $40,971, + 11.44% on the next $45,080, + 12.76% on the amount over $127,021 Northwest Territories 5.9% on the first $37,106 of taxable income, + 8.6% on the next $37,108, + 12.2% on the next $46,442, + 14.05% on the amount over $120,656 Nunavut 4% on the first $39,065 of taxable income, + 7% on the next $39,065, + 9% on the next $48,891, + 11.5% on the amount over $127,021 The following provinces and territories levy a surtax on provincial and territorial tax payable: Province/Territory Surtax Provincial/territorial tax payable Prince Edward Island 10% over $12,500 Ontario 20% 36% over $4,006 over $5,127 Yukon 5% over $6,000 Item 111: Total tax payable- Line 435 of the return This is the total of the amounts of Net federal tax (Item 106), Canada Pension Plan contributions payable on self-employment earnings (Item 107), Employment Insurance premiums payable on self-employment and other eligible earnings (108), Social benefits repayment (109), and Provincial or territorial tax payable (Item 110). ...

Line 345 = $200 or the amount from Line 344, whichever is less. Line 346 = 15% of Line 345. ... For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. ... In 2010, the provincial and territorial income tax and surtax rates are provided below: Province/Territory Rate Newfoundland and Labrador 7.7% on the first $31,278 of taxable income, + 12.65% on the next $31,278, + 14.4% on the amount over $62,556 Prince Edward Island 9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969 Nova Scotia 8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820 + 17.5% on the next $57,000 + 21% on the amount over $150,000 New Brunswick 9.3% on the first $36,421 of taxable income, + 12.5% on the next $36,422, + 13.3% on the next $45,584, + 14.3% on the amount over $118,427 Quebec n/a Ontario 5.05% on the first $37,106 of taxable income, + 9.15% on the next $37,108, + 11.16% on the amount over $74,214 Manitoba 10.8% on the first $31,000 of taxable income, + 12.75% on the next $36,000, + 17.4% on the amount over $67,000 Saskatchewan 11% on the first $40,354 of taxable income, + 13% on the next $74,943, + 15% on the amount over $115,297 Alberta 10% of taxable income British Columbia 5.06% on the first $35,859 of taxable income, + 7.7% on the next $35,860, + 10.5% on the next $10,623, + 12.29% on the next $17,645, + 14.7% on the amount over $99,987 Yukon 7.04% on the first $40,970 of taxable income, + 9.68% on the next $40,971, + 11.44% on the next $45,080, + 12.76% on the amount over $127,021 Northwest Territories 5.9% on the first $37,106 of taxable income, + 8.6% on the next $37,108, + 12.2% on the next $46,442, + 14.05% on the amount over $120,656 Nunavut 4% on the first $39,065 of taxable income, + 7% on the next $39,065, + 9% on the next $48,891, + 11.5% on the amount over $127,021 The following provinces and territories levy a surtax on provincial and territorial tax payable: Province/Territory Surtax Provincial/territorial tax payable Prince Edward Island 10% over $12,500 Ontario 20% 36% over $4,006 over $5,127 Yukon 5% over $6,000 Item 111: Total tax payable- Line 435 of the return This is the total of the amounts of Net federal tax (Item 106), Canada Pension Plan contributions payable on self-employment earnings (Item 107), Employment Insurance premiums payable on self-employment and other eligible earnings (108), Social benefits repayment (109), and Provincial or territorial tax payable (Item 110). ...

When the CRA receives a MAP request from a taxpayer, the request is registered in a tracking system and assigned to one of the four MAP – APA sections or to the MAP – Technical Cases Section. ... This information circular has been revised several times, and the CRA now operates under Information Circular 71-17R5, Guidance on Competent Authority Assistance Under Canada’s Tax Conventions, dated January 1, 2005. ... The following table shows the ending inventory of 176 cases, categorized by industry and individuals on December 31, 2017: Table 15: Ending inventory by industry Industry Cases % Auto and Other Transportation Equipment 6 3% Chemical and Allied Industries 10 6% Clothing and Textile 6 3% Computer and Electronics 11 6% Construction Equipment and Materials 28 16% Finance and Insurance 11 6% Health 18 10% Metals and Minerals 22 13% Petroleum 6 3% Retail Trade 9 5% T1 (income tax for individuals) 24 15% Technical, Scientific and Professional Services 5 3% Other * 20 11% Total 176 100% * Includes cases in several other industries, such as agriculture, food & beverage, machinery, management & administrative services, transportation & warehousing services, wholesale trade as well as wood and paper. ...

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 16-5-1 Voluntary Disclosures Program 2025-09-10 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 CANCELLED Requesting an Excise and Specialty Tax Ruling or Interpretation 2025-09-15 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 IC00-1R7 Voluntary Disclosures Program 2025-09-10 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 CANCELLED 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 CANCELLED Contact Information – Excise and Specialty Tax Directorate 2025-09-15 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 CANCELLED 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 2025-09-19 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 2025-09-19 UHTN7 Exemption for Qualifying Occupancy 2025-09-19 UHTN8 Special Rule and Elections for Individual Owners of Multiple Residential Properties 2025-09-19 UHTN12 Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners 2025-09-19 UHTN13 Exemptions for New Residential Properties 2025-09-19 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 CANCELLED 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 CANCELLED 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 CANCELLED 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. ... -Inter Vivos Transfer of Farm Property to child (before 1993) 1995-01-01 IT268R4 ARCHIVED- Inter Vivos Transfer of Farm Property to Child 1996-04-15 IT269R4 ARCHIVED- Part IV Tax on Taxable Dividends Received by a Private Corporation or a Subject Corporation 2006-04-24 IT273R2 ARCHIVED- Government Assistance- General Comments 2000-09-13 IT274R ARCHIVED- Rental properties- Capital cost of $50,000 or more 1995-01-01 IT278R2 ARCHIVED- Death of a Partner or of a Retired Partner 1995-01-01 IT280R ARCHIVED- Employees Profit Sharing Plans- Payments Computed by Reference to Profits 1995-06-26 IT280RSR ARCHIVED- Employees Profit Sharing Plans- Payments Computed by Reference to Profits 1996-10-23 IT286R2 ARCHIVED- Trusts- Amount payable 1995-01-01 IT287R2 ARCHIVED- Sale of Inventory 1999-03-03 IT288R2 ARCHIVED- Gifts of Capital Properties to a Charity and Others 1995-03-20 IT291R3 ARCHIVED- Transfer of Property to a Corporation Under Subsection 85(1) 2005-03-15 IT292 ARCHIVED- Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies 1995-01-01 IT293R ARCHIVED- Debtor's gain on settlement of debt 1995-01-01 IT293RSR ARCHIVED- Debtor's gain on settlement of debt 1995-01-01 IT295R4 ARCHIVED- Taxable dividends received after 1987 by a spouse 1995-01-01 IT297R2 ARCHIVED- Gifts in Kind to Charity and Others 1995-01-01 IT302R3 ARCHIVED- Losses of a Corporation- The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility- After January 15, 1987 1995-01-01 IT303 ARCHIVED- Know-how and similar payments to non-residents 1995-01-01 IT303SR ARCHIVED- Know-how and similar payments to non-residents 1995-01-01 IT304R2 ARCHIVED- Condominiums 2000-06-02 IT306R2 ARCHIVED- Capital Cost Allowance- Contractor's Movable Equipment 1995-01-01 IT307R4 ARCHIVED- Spousal or Common-Law Partner Registered Retirement Savings Plans 2003-01-24 IT309R2 ARCHIVED- Premiums on Life Insurance Used as Collateral 1995-03-06 IT313R2 ARCHIVED- Eligible Capital Property- Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died 1995-06-08 IT322R ARCHIVED- Farm Losses 1995-01-01 IT325R2 ARCHIVED- Property transfers after divorce and annulment 1995-01-01 IT326R3 ARCHIVED- Returns of Deceased Persons as 'Another Person' 1996-11-13 IT328R3 ARCHIVED- Losses on Shares on Which Dividends Have Been Received 1995-01-01 IT335R2 ARCHIVED- Indirect Payments 2004-07-14 IT339R2 ARCHIVED- Meaning of 'private health services plan' (1988 and subsequent taxation years) 1995-01-01 IT341R4 ARCHIVED- Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money 2007-02-26 IT342R ARCHIVED- Trusts- Income payable to beneficiaries 1995-01-01 IT343R ARCHIVED- Meaning of the term corporation 1995-01-01 IT346R ARCHIVED- Commodity Futures and Certain Commodities 1995-01-01 IT349R3 ARCHIVED- Intergenerational Transfers of Farm Property on Death 1996-11-07 IT350R ARCHIVED- Investigation of site 1995-01-01 IT352R2 ARCHIVED- Employee's Expenses, Including Work Space in Home Expenses 1995-01-01 IT357R2 ARCHIVED- Expenses of training 1995-01-01 IT359R2 ARCHIVED- Premiums and Other Amounts with Respect to Leases 1995-01-01 IT361R3 ARCHIVED- Exemption from Part XIII Tax on Interest Payments to Non-Residents 1996-02-12 IT362R ARCHIVED- Patronage Dividends 1995-01-01 IT364 ARCHIVED- Commencement of Business Operations 1995-01-01 IT365R2 ARCHIVED- Damages, settlements, and similar receipts 1995-01-01 IT369R ARCHIVED- Attribution of trust income to settlor 1995-01-01 IT369RSR ARCHIVED- S.R.- Attribution of Trust Income to Settler (Revision to it369r dated March 12, 1990) 1995-01-01 IT371 ARCHIVED- Rental property- Meaning of-principal business- 1995-01-01 IT373R2-CONSOLID ARCHIVED- Woodlots 2003-03-18 IT378R ARCHIVED- Winding-up of a Partnership 1995-01-01 IT379R ARCHIVED- Employees Profit Sharing Plans- Allocations to Beneficiaries 1999-10-05 IT381R3 ARCHIVED- Trusts- Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries 1997-02-14 IT384R ARCHIVED- Reassessment where option exercised in subsequent year 1995-01-01 IT384RSR ARCHIVED- Reassessment where option exercised in subsequent year 1995-01-01 IT386R ARCHIVED- Eligible capital amounts 1995-01-01 IT387R2-CONSOLID ARCHIVED- Meaning of Identical Properties 2002-12-13 IT391R ARCHIVED- Status of corporations 1995-01-01 IT393R2 ARCHIVED- Election Re: Tax on Rents and Timber Royalties Non-Residents 1995-01-01 IT394R2 ARCHIVED- Preferred Beneficiary Election 1999-06-21 IT396R ARCHIVED- Interest Income 1995-01-01 IT397R ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation 1995-01-01 IT397RSR ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation 1995-07-28 IT403R ARCHIVED- Options on real estate 1995-01-01 IT406R2 ARCHIVED- Tax payable by an inter vivos trust 1995-01-01 IT407R4-CONSOLID ARCHIVED- Dispositions of Cultural Property to Designated Canadian Institutions 2001-10-23 IT411R ARCHIVED- Meaning of 'Construction' 1996-10-23 IT413R ARCHIVED- Election by Members of a Partnership Under Subsection 97(2) 1995-01-01 IT416R3 ARCHIVED- Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder 1995-01-01 IT417R2 ARCHIVED- Prepaid Expenses and Deferred Charges 1997-02-10 IT420R3 ARCHIVED- Non-Residents- Income Earned in Canada 1995-01-01 IT420R3SR ARCHIVED- Non-Residents- Income Earned in Canada 1995-02-28 IT421R2 ARCHIVED- Benefits to individuals, corporations and shareholders from loans or debt 1995-01-01 IT422 ARCHIVED- Definition of tools 1995-01-01 IT425 ARCHIVED- Miscellaneous farm income 1995-01-01 IT426R ARCHIVED- Shares Sold Subject to an Earnout Agreement 2004-10-26 IT427R ARCHIVED- Livestock of Farmers 1995-01-01 IT428 ARCHIVED- Wage Loss Replacement Plans 1995-01-01 IT430R3-CONSOLID ARCHIVED- Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death 2003-01-07 IT433R ARCHIVED- Farming or Fishing- Use of Cash Method 1995-01-01 IT434R ARCHIVED- Rental of Real Property by Individual 1995-01-01 IT434RSR ARCHIVED- Rental of Real Property by Individual 1995-01-01 IT438R2 ARCHIVED- Crown Charges- Resources Properties in Canada 1995-06-08 IT440R2 ARCHIVED- Transfer of Rights to Income 1995-06-20 IT442R ARCHIVED- Bad debts and reserves for doubtful debts 1995-01-01 IT443 ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions 1995-01-01 IT443SR ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions 1995-01-01 IT444R ARCHIVED- Corporations- Involuntary dissolutions 1995-01-01 IT448 ARCHIVED- Dispositions- Changes in terms of securities 1995-01-01 IT448SR ARCHIVED- Dispositions- Changes in terms of securities 1995-01-01 IT451R ARCHIVED- Deemed disposition and acquisition on ceasing to be or becoming resident in Canada 1995-01-01 IT454 ARCHIVED- Business transactions prior to incorporation 1995-01-01 IT456R ARCHIVED- Capital Property- Some Adjustments to Cost Base 1995-04-04 IT456RSR ARCHIVED- Capital Property- Some Adjustments to Cost Base 1995-01-01 IT457R ARCHIVED- Election by professionals to exclude work in progress from income 1995-01-01 IT458R2 ARCHIVED- Canadian-Controlled Private Corporation 2000-05-31 IT459 ARCHIVED- Adventure or Concern in the Nature of Trade 1995-01-01 IT460 ARCHIVED- Dispositions- Absence of consideration 1995-01-01 IT462 ARCHIVED- Payments based on production or use 1995-01-01 IT463R2 ARCHIVED- Paid-up Capital 1995-09-08 IT464R ARCHIVED- Capital Cost Allowance- Leasehold Interests 1995-01-01 IT465R ARCHIVED- Non-Resident Beneficiaries of Trusts 1995-01-01 IT467R2 ARCHIVED- Damages, Settlements and Similar Payments 2003-02-28 IT468R ARCHIVED- Management or administration fees paid to non-residents 1995-01-01 IT469R ARCHIVED- Capital cost allowance- Earth-moving equipment 1995-01-01 IT471R ARCHIVED- Merger of partnerships 1995-01-01 IT472 ARCHIVED- Capital cost allowance- Class 8 property 1995-01-01 IT472SR ARCHIVED- Capital cost allowance- Class 8 property 1995-01-01 IT473R ARCHIVED- Inventory Valuation 1999-02-19 IT475 ARCHIVED- Expenditures on research and for business expansion 1995-01-01 IT476R ARCHIVED- Capital Cost allowance-Equipment used in petroleum and natural gas activities 2008-10-15 IT477-CONSOLID ARCHIVED- Capital cost allowance- Patents, franchises, concessions and licenses 2001-12-13 IT479R ARCHIVED- Transactions in securities 1995-01-01 IT479RSR ARCHIVED- Transactions in Securities 1995-01-01 IT481-CONSOLID ARCHIVED- Timber Resource Property and Timber Limits 2004-01-15 IT482R ARCHIVED- Pipelines 2003-09-04 IT485 ARCHIVED- Cost of clearing or levelling land 1995-01-01 IT487 ARCHIVED- General limitation on deduction of outlays or expenses 1995-01-01 IT489R ARCHIVED- Non-Arm's Length Sale of Shares to a Corporation 1995-01-01 IT490 ARCHIVED- Barter transactions 1995-01-01 IT492 ARCHIVED- Capital cost allowance- Industrial mineral mines 1995-01-01 IT494 ARCHIVED- Hire of ships and aircraft from non-residents 1995-01-01 IT496R ARCHIVED- Non-Profit Organizations 2001-08-02 IT497R4 ARCHIVED- Overseas Employment Tax Credit 2004-05-17 IT500R ARCHIVED- Registered Retirement Savings Plans- Death of an Annuitant 1996-12-18 IT501 ARCHIVED- Capital Costs Allowance- Logging Assets 1995-01-01 IT501SR ARCHIVED- Capital Cost Allowance- Logging Assets 1995-01-01 IT502 ARCHIVED- Employee Benefit Plans and Employee Trusts 1995-01-01 IT502SR ARCHIVED- Employee Benefit Plans and Employee Trusts 1995-01-01 IT506 ARCHIVED- Foreign income taxes as a deduction from income 1995-01-01 IT508R ARCHIVED- Death Benefits 1996-02-23 IT510 ARCHIVED- Transfers and loans of property made after May 22, 1985 to a related minor 1995-01-01 IT511R ARCHIVED- Interspousal and Certain Other Transfers and Loans of Property 1995-01-01 IT518R ARCHIVED- Food, Beverages and Entertainment Expenses 1996-04-16 IT51R2 ARCHIVED- Supplies on hand at the end of a fiscal period 1995-01-01 IT51R2SR ARCHIVED- Supplies on hand at the end of a fiscal period 1995-01-01 IT521R ARCHIVED- Motor Vehicle Expenses Claimed by Self-Employed Individuals 1996-12-16 IT522R ARCHIVED- Vehicle, Travel and Sales Expenses of Employees 1996-03-29 IT523 ARCHIVED- Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] 1995-01-01 IT524 ARCHIVED- Trusts- Flow-through of taxable dividends to a beneficiary- After 1987 1995-01-01 IT526 ARCHIVED- Farming- Cash method inventory adjustments 1995-01-01 IT527 ARCHIVED- Distress Preferred Shares 1995-06-12 IT527-ERRATUM ARCHIVED- Distress Preferred Shares (Erratum) 1997-02-28 IT528 ARCHIVED- Transfers of Funds Between Registered Plans 1997-02-21 IT529 ARCHIVED- Flexible Employee Benefit Programs 1998-02-20 IT531 ARCHIVED- Eligible Funeral Arrangements 1999-01-29 IT532 ARCHIVED- Part I.3- Tax on Large Corporations 2000-10-13 IT59R3 ARCHIVED- Interest on debts owing to specified non-residents (thin capitalization) 1995-01-01 IT63R5 ARCHIVED- Benefits, Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer- After 1992 1995-08-21 IT64R4-CONSOLID ARCHIVED- Corporations: Association and Control 2004-11-01 IT65 ARCHIVED- Stock splits and consolidations 1995-01-01 IT73R6 ARCHIVED- The Small Business Deduction 2002-06-18 IT79R3 ARCHIVED- Capital Cost Allowance- Buildings or Other Structures 1995-01-01 IT81R ARCHIVED- Partnerships- Income of non-resident partners 1995-01-01 IT83R3 ARCHIVED- Non-profit organizations- Taxation of income from property 1995-01-01 IT86R ARCHIVED- Vow of perpetual poverty 1995-01-01 IT87R2 ARCHIVED- Policyholders' Income from Life Insurance Policies. 1996-02-28 IT88R2 ARCHIVED- Stock dividends 1995-01-01 IT91R4 ARCHIVED- Employment at Special Work Sites or Remote Work Locations 1996-06-17 IT92R2 ARCHIVED- Income of contractors 1995-01-01 IT95R ARCHIVED- Foreign Exchange Gains and Losses 1995-01-01 IT96R6 ARCHIVED- Options Granted by Corporations to Acquire Shares, Bonds, or Debentures and by Trusts to Acquire Trust Units 1996-10-23 IT99R5-CONSOLID ARCHIVED- Legal and Accounting Fees 2000-12-06 ITNEWS-22 ARCHIVED- Income Tax- Technical News No. 22 (January 11, 2002) 2002-05-22 ITNEWS-23 ARCHIVED- Income Tax- Technical News No. 23 (June 18, 2002) 2003-05-14 ITNEWS-25 ARCHIVED- Income Tax- Technical News No. 25 (October 30, 2002) 2002-10-30 ITNEWS-27 ARCHIVED- Income Tax- Technical News No. 27 (April 17, 2003) 2003-06-19 ITNEWS-28 ARCHIVED- Income Tax- Technical News No. 28 (April 24, 2003) 2003-06-06 ITNEWS-29 ARCHIVED- Income Tax- Technical News No. 29 (July 14, 2003) 2003-07-15 ITNEWS-30 ARCHIVED- Income Tax- Technical News No. 30 (May 21, 2004) 2004-06-10 ITNEWS-31R2 ARCHIVED- Income Tax- Technical News No. 31R2 (May 16, 2006) 2006-05-18 ITNEWS-32 ARCHIVED- Income Tax- Technical News No. 32 (July 15, 2005) 2005-07-15 ITNEWS-33 ARCHIVED- Income Tax- Technical News No. 33 (September 16, 2005) 2005-09-16 ITNEWS-34 ARCHIVED- Income Tax- Technical News No. 34 (April 27, 2006) 2006-05-05 ITNEWS-35 ARCHIVED- Income Tax- Technical News No. 35 (February 26, 2007) 2007-02-26 ITNEWS-36 ARCHIVED- Income Tax- Technical News No. 36 (July 27, 2007) 2007-07-27 ITNEWS-38 ARCHIVED- Income Tax- Technical News No. 38 (September 22, 2008) 2008-10-15 ITNEWS-39 ARCHIVED- Income Tax- Technical News No. 39 (December 4, 2008) 2008-12-05 ITNEWS-41 ARCHIVED- Income Tax- Technical News No. 41 (December 23, 2009) 2009-12-23 ITNEWS-42 ARCHIVED- Income Tax- Technical News No. 42 (June 4, 2010) 2010-06-04 ITNEWS-44 ARCHIVED- Income Tax- Technical News No. 44 (April 13, 2011) 2011-04-13 NEWS101 ARCHIVED- Excise and GST/HST News- No. 101 (March 2017) 2017-03-03 NEWS75 ARCHIVED- Excise and GST/HST News- No. 75 (Winter 2010) 2010-02-24 NEWS76 ARCHIVED- Excise and GST/HST News- No. 76 (Spring 2010) 2010-06-22 NEWS77 ARCHIVED- Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26 NEWS78 ARCHIVED- Excise and GST/HST News- No. 78 (Fall 2010) 2010-11-25 NEWS80 ARCHIVED- Excise and GST/HST News- No. 80 (Spring 2011) 2011-06-07 NEWS82 ARCHIVED- Excise and GST/HST News- No. 82 (Fall 2011) 2011-11-03 NOTICE110 Notice- Chemainus First Nation Tax (Chemainus Community Improvement Fee) 2000-08-24 NOTICE114 Notice to Suppliers of Taxable Goods and Services to Prince Edward Island (PEI) Government Departments and Agencies 2000-10-02 NOTICE119 Treaty Land Entitlement (Manitoba) Remission Order 2001-01-22 NOTICE123 NOTICE- Adams Lake First Nation Tax- Adams Lake Community Improvement Fee 2001-04-25 NOTICE125 Tzeachten First Nation Tax (Tzeachten Sales Tax) 2001-07-09 NOTICE143 Application of GST/FNGST to Yukon First Nations and their Members 2008-09-18 NOTICE155 Cowichan Tribes First Nation Tax (Cowichan Tribes Community Improvement Fee) 2002-05-30 NOTICE166 Draft Policy Statement on the GST/HST implications of the transfers of property referred to in paragraph 272.1(7)(c) of the Excise Tax Act 2003-05-01 NOTICE172 GST/HST Announcement- Designation process for barter exchange networks 2003-08-06 NOTICE198 Kwanlin Dun First Nation 2005-04-11 NOTICE199 Procurement cards- Documentary Requirements for Claiming Input Tax Credits 2005-07-11 NOTICE204 Labrador Inuit 2005-12-19 NOTICE205 FNGST Imposed on Tlicho Lands 2005-12-19 NOTICE206 Carcross/Tagish First Nation 2006-01-10 NOTICE207 Draft, The GST/HST Real Property Implications of Constructing or Purchasing, and Operating a Residential Care Facility 2006-02-08 NOTICE208 Little Shuswap Lake First Nations Tax (Little Shuswap Lake Community Improvement Fee) 2006-04-27 NOTICE212 Harmonization of Administrative Provisions (Standardized Accounting) Legislative Amendments to Part IX of the Excise Tax Act- Questions and Answers 2006-07-12 NOTICE214 Implementation of the Tsawout First Nations Goods and Services Tax (FNGST) 2006-09-29 NOTICE217 GST/HST Notice No. 217 Rainy River First Nations Settlement Agreement Remission Order 2007-03-09 NOTICE222 Implementation of the Kwanlin Dun First Nations Goods and Services Tax (FNGST) 2007-08-28 NOTICE223 Implementation of the Nunatsiavut First Nations Goods and Services Tax (FNGST) 2007-09-04 NOTICE224 Draft Policy Statement: The GST/HST Real Property Implications of Constructing, or Purchasing, and Operating a Residential Care Facility 2007-09-10 NOTICE226 GST/HST Rate Reduction in 2008 2007-12-18 NOTICE227 The Order Amending the Labrador Innu Settlements Remission Order, 2003 Comes into Force 2007-11-20 NOTICE229 Implementation of the Carcross/Tagish First Nations Goods and Services Tax 2007-12-24 NOTICE230 First Nations Goods and Services Tax (FNGST) imposed by Shuswap, Akisqnuk, Lower Kootenay, St. ... Organizations- Under Article XXI of the Canada- United States Tax Convention 2024-10-02 T4033 Completing the Registered Charity Information Return 2024-01-08 T4036 Rental Income 2025-02-28 T4037 Capital Gains 2024 2025-02-28 T4044 Employment Expenses 2024- Includes forms T777, TL2, T2200 and GST370 2025-03-13 T4055 CANCELLED Newcomers to Canada 2025-01-20 T4058 Non-Residents and Income Tax 2025-02-10 T4061 NR4- Non-Resident Tax Withholding, Remitting, and Reporting 2024-10-08 T4068 Guide for the Partnership Information Return (T5013 Forms)- 2024 2025-04-03 T4079 Filing the T4RSP and T4RIF information returns 2024-10-21 T4084 Pension Adjustment Guide 2023-05-19 T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 2020-12-14 T4091 T5008 Guide- Return of Securities Transactions 2025 2025-07-31 T4099 Registered Pension Plans 2023-05-19 T4104 Past Service Pension Adjustment Guide 2022-11-17 T4115 T5007 Guide- Return of Benefits 2024 2024-10-07 T4117 Income Tax Guide to the Non-Profit Organization (NPO) Information Return 2020-02-28 T4130 Employers' Guide- Taxable Benefits and Allowances 2025-01-13 T4144 Income Tax Guide for Electing Under Section 216 2025-01-21 T4145 Electing Under Section 217 of the Income Tax Act 2025-01-21 T4155 Old Age Security Return of Income (OASRI) Guide for Non-Residents 2025-02-10 T5013-INST Statement of Partnership Income- Instructions for recipient 2025-04-28 T7B-CORP Corporation Instalment Guide- 2025 2025-02-14 X2-1 Licences 2000-04-17 X2-2 Small Manufacturers 2000-04-17 X2-3 Bonds Given as Security by Licensed Wholesalers 2000-04-17 X3-1 Goods Subject to Excise Tax 2013-07-22 X3-2 Liability for Tax 2013-07-22 X6-1 Books and Records 2013-10-31 X6-2 Returns and Payments 2013-07-24 X6-3 Objections and Appeals 2013-09-12 X7-1 Special Levies- Insurance Premiums 2009-02-11 NOTICE266 For discussion purposes only- Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax- Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province 2011-09-09 NOTICE273 CANCELLED GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program 2012-05-04 NOTICE91 Information Regarding ''Brew on Premises'' Operators 1999-05-13 P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'. 2009-12-29 P-249 Agreements and Novation 2011-06-05 RC4420 CANCELLED- Information on CRA- Service Complaints 2015-01-05 IT432R2 ARCHIVED- Benefits Conferred on Shareholders 2004-09-10 ITNEWS-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) 2008-02-15 NEWS103 ARCHIVED- Excise and GST/HST News- No. 103 (January 2018) 2018-01-19 16-5 Voluntary Disclosures Program 2017-12-15 IC18-1 Tax-Free Savings Accounts 2018-03-08 RC4476-NT Birth Registration and Canada Child Benefits- Northwest Territories 2021-10-06 NEWS120 Excise and GST/HST News – No. 120 2025-07-30 T4008-AB Payroll Deductions Supplementary Tables- Alberta- Effective January 1, 2025 2024-12-16 T4008-BC Payroll Deductions Supplementary Tables- British Columbia- Effective January 1, 2025 2024-12-16 T4008-MB Payroll Deductions Supplementary Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4008-NB Payroll Deductions Supplementary Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4008-NL Payroll Deductions Supplementary Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4008-NS Payroll Deductions Supplementary Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4008-NT Payroll Deductions Supplementary Tables- Northwest Territories- Effective January 1, 2025 2024-12-16 T4008-NU Payroll Deductions Supplementary Tables- Nunavut- Effective January 1, 2025 2024-12-16 T4008-OC Payroll Deductions Supplementary Tables- In Canada Beyond the Limits of Any Province/Territory or Outside Canada- Effective January 1, 2025 2024-12-16 T4008-ON Payroll Deductions Supplementary Tables- Ontario- Effective January 1, 2025 2024-12-16 T4008-PE Payroll Deductions Supplementary Tables- Prince Edward Island- Effective January 1, 2025 2024-12-16 T4008-QC Payroll Deductions Supplementary Tables- Quebec- Effective January 1, 2025 2024-12-16 T4008-SK Payroll Deductions Supplementary Tables- Saskatchewan- Effective January 1, 2025 2024-12-16 T4008-YT Payroll Deductions Supplementary Tables- Yukon- Effective January 1, 2025 2024-12-16 T4032AB Payroll Deductions Tables- Alberta- Effective January 1, 2025 2024-12-16 T4032BC Payroll Deductions Tables- British Columbia- Effective January 1, 2025 2024-12-16 T4032MB Payroll Deductions Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4032NB Payroll Deductions Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4032NL Payroll Deductions Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4032NS Payroll Deductions Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4032NT Payroll Deductions Tables- Northwest Territories- Effective January 1, 2025 2024-12-16 T4032NU Payroll Deductions Tables- Nunavut- Effective January 1, 2025 2024-12-16 T4032OC Payroll Deductions Tables- In Canada beyond the limits of any province/territory or outside Canada- Effective January 1, 2025 2024-12-16 T4032ON Payroll Deductions Tables- Ontario- Effective January 1, 2025 2024-12-16 T4032PE Payroll Deductions Tables- Prince Edward Island- Effective January 1, 2025 2024-12-16 T4032QC Payroll Deductions Tables- Quebec- Effective January 1, 2025 2024-12-16 T4032SK Payroll Deductions Tables- Saskatchewan- Effective January 1, 2025 2024-12-16 T4032YT Payroll Deductions Tables- Yukon- Effective January 1, 2025 2024-12-16 T4127-JAN Payroll Deductions Formulas- 120th Edition- Effective January 1, 2025 2024-12-05 5013-G Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2025-02-12 T4032AB-July Payroll Deductions Tables- Alberta- Effective July 1, 2025 2025-06-27 T4032BC-July Payroll Deductions Tables- British Columbia- Effective July 1, 2025 2025-06-27 T4032-MB-July Payroll Deductions Tables – CPP, EI, and income tax deductions – Manitoba – Effective July 2025 2025-06-27 T4032NB-July Payroll Deductions Tables- New Brunswick- Effective July 1, 2025 2025-06-27 T4032NL-July Payroll Deductions Tables- Newfoundland and Labrador- Effective July 1, 2025 2025-06-27 T4032NT-July Payroll Deductions Tables- Northwest Territories- Effective July 1, 2025 2025-06-27 T4032NS-July Payroll Deductions Tables- Nova Scotia- Effective July 1, 2025 2025-06-27 T4032NU-July Payroll Deductions Tables- Nunavut- Effective July 1, 2025 2025-06-27 T4032ON-July Payroll Deductions Tables- Ontario- Effective July 1, 2025 2025-06-27 T4032PE-July Payroll Deductions Tables- Prince Edward Island- Effective July 1, 2025 2025-06-27 T4032QC-July Payroll Deductions Tables- Quebec- Effective July 1, 2025 2025-06-27 T4032SK-July Payroll Deductions Tables- Saskatchewan- Effective July 1, 2025 2025-06-27 T4032YT-July Payroll Deductions Tables- Yukon- Effective July 1, 2025 2025-06-27 T4032OC-July Payroll Deductions Tables- In Canada beyond the limits of any province/territory or outside Canada- Effective July 1, 2025 2025-06-27 T4008-AB-July Payroll Deductions Supplementary Tables- Alberta- Effective July 1, 2025 2025-06-27 T4008-BC-July Payroll Deductions Supplementary Tables- British Columbia- Effective July 1, 2025 2025-06-27 T4008-MB-July Payroll Deductions Supplementary Tables- Manitoba- Effective July 1, 2025 2025-06-27 T4008-NB-July Payroll Deductions Supplementary Tables- New Brunswick- Effective July 1, 2025 2025-06-27 T4008-NL-July Payroll Deductions Supplementary Tables- Newfoundland and Labrador- Effective July 1, 2025 2025-06-27 T4008-NT-July Payroll Deductions Supplementary Tables- Northwest Territories- Effective july 1, 2025 2025-06-27 T4008-NS-July Payroll Deductions Supplementary Tables- Nova Scotia- Effective July 1, 2025 2025-06-27 T4008-NU-July Payroll Deductions Supplementary Tables- Nunavut- Effective July 1, 2025 2025-06-27 T4008-ON-July Payroll Deductions Supplementary Tables- Ontario- Effective July 1, 2025 2025-06-27 T4008-PE-July Payroll Deductions Supplementary Tables- Prince Edward Island- Effective July 1, 2025 2025-06-27 T4008-QC-July Payroll Deductions Supplementary Tables- Quebec- Effective July 1, 2025 2025-06-27 T4008-SK-July Payroll Deductions Supplementary Tables- Saskatchewan- Effective July 1, 2025 2025-06-27 T4008-YT-July Payroll Deductions Supplementary Tables- Yukon- Effective July 1, 2025 2025-06-27 T4008-OC-July Payroll Deductions Supplementary Tables- In Canada Beyond the Limits of Any Province/Territory or Outside Canada- Effective July 1, 2025 2025-06-27 Page details Date modified: 2025-09-11 ...

You acquired Property 1 in 2000 and you designated it as your principal residence from 2000 to 2005. ... Divide the rental portion of the selling price between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $175,000 = $56,000 Land: (40%) x ($30,000 ÷ $150,000) x $175,000 = $14,000 The breakdown between the land and the building was not shown on your sale agreement. ... From the UCC, you subtract whichever is less: the selling price of the rented part of the building minus the related outlays and expenses: $52,640 ($56,000 – $3,360) the purchase price of the rented part of the building: $37,500 Calculate the amount as follow: 34,728 – UCC at the beginning of 2024 – 37,500 – Purchase price = (2,772) – Recapture of CCA To help you complete the above calculations, you use the CCA schedule on Form T776, Statement of Real Estate Rentals. ...

The new Compensation Service Delivery model was implemented in July 2005 and a client satisfaction survey was administered in 2006. ...

" FREDERICTON E3B $6,155.19 FREDERICTON REGION SOLID WASTE COMMISSION FREDERICTON E3B $52,440.40 FUNDY REGION SOLID WASTE COMMISSION GRAND BAY-WESTFIELD E5K $96,373.60 GLENN ABBEY CO-OPERATIVE LTD MONCTON E1C $957.91 GOLDEN TERRACES SENIORS HOUSING CO-OPERATIVES LTD MONCTON E1C $837.51 GRAND FALLS REGIONAL HOUSING CORPORATION INC GRAND FALLS E3Y $2,530.34 GREATER MONCTON PEST CONTROL COMMISSION MONCTON E1A $4,808.67 GREATER MONCTON PLANNING DISTRICT COMMISSION MONCTON E1C $2,924.86 GREATER MONCTON SEWERAGE COMMISSION RIVERVIEW E1B $81,353.43 HEATHERWAY HOUSING CO-OPERATIVE SAINT JOHN E2L $1,011.37 HIGH MEADOW PARK HOUSING COOPERATIVE LIMITED SAINT JOHN E2L $620.28 JENNY'S SPRING HOUSING CO-OPERATIVE LTD SAINT JOHN E2L $1,116.05 Kennebecasis Valley Fire Department Inc. ROTHESAY E2E $7,275.88 KENT COUNTY SOLID WASTE COMMISSION BOUCTOUCHE E4S $4,917.39 KINGS COUNTY REGION SOLID WASTE PROVISIONAL COMMITTEE SUSSEX E4E $6,934.35 KODIAC PLACE INC PETITCODIAC E4Z $1,151.01 LA COMMISSION DES EGOUTS MICHAUD INC DSL de Saint-Andre E3Y $436.61 "LA COOPERATIVE D'HABITATION ""OASIS"" LTEE " TRACADIE-SHEILA E1X $553.50 LA COOPERATIVE D'HABITATION DE SHEDIAC LTEE/THE SHEDIAC HOUSING CO-OPERATIVE LTD MONCTON E1C $296.46 LA CORPORATION DE DEVELOPPEMENT DE ST-LEONARD INC ST-LEONARD E7E $3,497.12 LA MUNICIPALITE DE KEDGWICK KEDGWICK E8B $15,053.64 LA VILLE DE BOUCTOUCHE INC BOUCTOUCHE E4S $61,811.98 LAMEQUE CENTRE VILLE INC LAMEQUE E8T $2,233.97 LE VILLAGE DE LE GOULET INC LE GOULET E8S $11,765.24 LE VILLAGE DE NEGUAC NEGUAC E9G $16,787.02 LES DYNAMIQUES DE ST-JOSEPH INC ST-JOS-MADAWASKA E7B $457.35 LES JARDINS DE LA VALLEE LIMITEE ST JACQUES E7B $20,337.88 LES LOGEMENTS TRACADIE INC. ... Saint John E2K $26,454.97 RESTIGOUCHE PLANNING DISTRICT COMMISSION CAMPBELLTON E3N $4,718.83 RESTIGOUCHE SOLID WASTE CORPORATION CAMPBELLTON E3N $3,297.97 ROTHESAY REGIONAL JOINT BOARD OF POLICE COMMISSIONERS Quispamsis E2E $11,898.73 ROYAL DISTRICT PLANNING COMMISSION SUSSEX E4E $2,215.00 Saint John Non-Profit Housing Incorporated SAINT JOHN E2L $102,928.44 SAINT JOHN FREE PUBLIC LIBRARY SAINT JOHN E2L $7,975.10 SAINT JOHN HARBOUR BRIDGE AUTHORITY SAINT JOHN E2M $86,796.07 SAINT JOHN TRANSIT COMMISSION SAINT JOHN E2M $64,477.60 SALISBURY LIONS SENIOR CITIZENS COMPLEX (2005) INC. ...