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.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. 2012-12-07 NOTICE280 Section 172.1 Information Requirements 2013-01-09 NOTICE281 Subsection 172.1(4) Election for Specified Pension Entity 2013-01-09 NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26 NOTICE283 The Matsqui First Nation Implements the First Nations Goods and Services Tax 2013-05-10 NOTICE284 Bare Trusts, Nominee Corporations and Joint Venture 2014-02-06 NOTICE285 Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies 2014-07-28 NOTICE286 Draft GST/HST Policy Statement- Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates 2014-10-31 NOTICE287 CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts 2015-01-23 NOTICE288 Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions 2015-04-02 NOTICE289 Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax 2015-07-23 NOTICE290 Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections 2015-12-02 NOTICE291 Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax 2015-12-10 NOTICE292 Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador- Questions and Answers 2015-12-23 NOTICE293 Tla'amin Nation – Ratification of Final Agreement 2016-03-29 NOTICE294 Questions and Answers on Simplified Reporting of Specified Housing Supplies 2016-05-04 NOTICE295 Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen 2016-05-19 NOTICE296 Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters 2016-05-19 NOTICE297 HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-06-29 NOTICE298 New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick 2016-06-29 NOTICE299 Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador 2016-06-29 NOTICE300 Déline First Nation Ratification of their Final Self-Government Agreement 2016-08-19 NOTICE301 Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-09-14 NOTICE302 Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island 2016-09-14 NOTICE303 Changes to the Closely-related Test 2016-11-22 NOTICE304 GST/HST Pension Plan Rules for Master Trusts 2017-04-28 NOTICE305 Questions and Answers on the Proposed GST/HST Treatment of Supplies of Naloxone 2017-04-28 NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2017-04-28 NOTICE89 First Nation Tax 1998-08-01 NOTICE91 Information Regarding "Brew on Premises" Operators 1999-05-13 NOTICE92A Kamloops First Nation Tax 1999-08-01 NOTICE92B Questions and Answers Westbank First Nation Tax (FNT) 1998-06-18 NOTICE96 First Nation Tax (FNT) 1999-09-09 P-006 Tax Credits in Relation to Supply of Fuel to Carriers 1995-01-01 P-008 Modifying the Length of Fiscal Months in a Quarter 1995-01-01 P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999) 1999-01-04 P-015 Treatment of Bare Trusts Under the Excise Tax Act 1995-07-25 P-018R Limitation on ITC Eligibility where Person becomes a Registrant 2000-04-04 P-019R Eligibility for ITC on start-up costs- Eligible capital property 1999-08-04 P-021 Application of Subsection 149(3) 1995-01-01 P-024R Temporary Importation of Conveyances 1999-05-21 P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999) 1999-01-04 P-034R2 Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA 1999-10-08 P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000 1995-01-01 P-051R2 Carrying on business in Canada 2005-04-28 P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder 1995-01-01 P-053 Application of all or Substantially all to Residential Complexes 1995-01-01 P-060 Definition of Cost of Capital Property 1995-01-01 P-061 Extension of Transfer Payment Policy 1995-01-01 P-062 Distinction Between Lease, License and Similar Arrangements 1995-01-01 P-063 Output Based Method for Input Tax Credit Allocation 1995-01-01 P-067R A Conveyance or Cargo Container 1999-05-07 P-068 Definition of time periods created by election/revocation of election to change fiscal years 1995-01-01 P-069 Land Allowance for Residential Complexes 1995-07-25 P-070R The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale 1999-02-04 P-074 Taxable Status of Storage Charges 1995-01-01 P-077R2 Single and Multiple Supplies 2004-04-30 P-083 New Home Purchase Agreements in Alberta 1998-09-23 P-084R Forgiven Debts Considered Bad Debts 1999-03-08 P-085 Amounts Eligible for Section 256 GST New Housing Rebate 2000-06-14 P-090 Remote Work Site 1995-01-01 P-097R2 Expense allowances of elected municipal officers and school board members 2001-01-03 P-098R Golf Club Securities 2000-08-11 P-099 The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit' 1995-01-01 P-100R Late Filing of Election for Simplified Accounting 1998-09-24 P-102 Seizures and Repossessions 1999-02-04 P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers 2011-02-23 P-105R Tax Status of a Natural Resource Lease Payment 1999-02-12 P-106 Administrative definition of a 'participant' in a joint venture 1995-07-25 P-108 Raising of Capital 1999-02-04 P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products 2004-09-13 P-111R The Meaning of Sale with Respect to Real Property (Revised) 1999-02-04 P-112R Assessment of Tax Payable where a Purchaser is Insolvent 2000-03-09 P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance 2004-07-19 P-115 Section 134- Security Substitution 1999-02-03 P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable 1999-02-03 P-118R Assessments on a Tax-Extra or Tax-Included Basis 1999-05-07 P-120 Section 134- Transfer of Property on Satisfaction of Debt 1999-02-03 P-122 Section 134- Assignment of a Security Interest 1999-02-03 P-125 Input Tax Credit Entitlement for Tax on Imported Goods 2007-06-06 P-128R2 The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised) 2006-01-05 P-129 Pawnbrokers 1999-02-03 P-131R Revised GST/HST Policy P-131- Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances 2004-09-27 P-132 100% Rebate for Charity Exports 2013-06-28 P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada 1999-02-08 P-136R Administrative Services Only with Stop-Loss 2001-06-06 P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits 1999-05-20 P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant 1999-05-07 P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return 1999-10-07 P-150 Tax Treatment of Imported Computer Software 1995-11-08 P-151 Interpretation of Commercial Service 1999-02-11 P-152R Meaning of 'Canada' For Purposes of Division II Tax 1998-09-23 P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex 1995-07-25 P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) 1999-05-07 P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental- (Revised first on April 1998 second on March 8, 1999) 1999-03-12 P-160R Meaning of the Phrase-Where a Particular Property or Service is Supplied Together with any Other Property or Service- 1998-07-31 P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred 1999-02-11 P-164 Rent To Own Agreements 1999-02-11 P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) 1998-07-31 P-167R Meaning of the First Part of the Definition of Business 2000-04-04 P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots 2004-07-06 P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes 1999-06-02 P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election 1999-02-24 P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998) 2000-08-11 P-173 Meaning of the Phrase "Establishing a Business Venture in Canada" 1999-02-11 P-174 Emphyteutic Leases 1999-01-04 P-175 Costs that Fall within the Scope of Subsection 183(2) 1999-02-11 P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) 1998-10-13 P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA) 1999-03-17 P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta 1999-02-11 P-182R Agency 2003-08-28 P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits 2010-04-28 P-185R Imported Prescribed Publications and Subscription Agents 1999-07-13 P-186 Meaning of the Term Public College 2014-04-10 P-187 Prescribed Form for Joint Venture Elections 1999-01-04 P-189 Meaning of the term "Custodial Service" 1999-02-11 P-194R Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date 2007-08-27 P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999) 1999-08-11 P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner 1998-08-05 P-199R Basic Garbage Collection Services 1999-03-08 P-202 Gift Certificates 2012-04-30 P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit 1998-09-01 P-206 Litigation Services Supplied to Non-Resident Individuals 1999-02-11 P-207 The GST Status of the Supply of a Laser Eye Surgery Service 1999-02-12 P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act) 2005-03-23 P-209R Lawyers' disbursements 2004-07-19 P-214R Foreign-Based Entities which Qualify as a University in the Excise Tax Act (ETA) 1999-05-20 P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act ('ETA') 1998-09-23 P-216 Registration of a Partner. 1998-07-31 P-217 Meaning of the Term-Railway Rolling Stock- 1999-02-03 P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act 2007-08-09 P-219 Place of Supply (HST) for National Equipment Maintenance Contracts 2000-08-24 P-220 Domestic Entities that Qualify as a University in the Excise Tax Act (ETA) 1998-11-06 P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act 1998-11-20 P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (ETA) 1998-12-22 P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home 2000-05-16 P-225 Payments for Vehicle Loss or Damage Under Rental Agreements 1999-01-04 P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies 1999-02-24 P-228 Primary Place of Residence 2000-05-16 P-229 Definition of Vocational School in Section 1 of Part III of Schedule V to the Excise Tax Act 1999-05-20 P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities 2010-07-29 P-231 Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act 1999-06-15 P-233 Tutoring or Instructing in Courses Approved for Credit by a School Authority 1999-09-08 P-236 Supply of Photocopies 2000-04-04 P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required 2008-07-28 P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization 2000-11-08 P-242 Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act 2003-09-16 P-243 Section 232.1- Promotional Allowances 2004-06-02 P-244 Partnerships- Application of subsection 272.1(1) of the Excise Tax Act 2004-08-09 P-245 Determination of 'activities engaged in by the person in the course of operating a public hospital'... 2005-08-16 P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities 2005-10-22 P-247 What constitutes an 'other body established by a government' for purposes of the Excise Tax Act (the Act)? 2005-11-15 P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments 2006-09-20 P-249 Agreements and Novation 2011-06-05 P-250 Late-filed subsection 225.2(4) elections 2008-05-23 P-251 Eating Establishments 2008-12-17 P-252 Agricultural Equipment Supplied Together with Accessories 2009-01-13 P-253 Sharecropping 2009-01-13 P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service 2009-10-09 P-255 Late-filed Section 156 Elections and Revocations 2016-07-22 1-4 Excise and GST/HST Rulings and Interpretations Service 2016-10-25 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 2008-04-11 13-2 Rebates – Legal Aid 2016-05-31 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 2010-04-09 13-5 Non-creditable Tax Charged 2017-01-31 14-1 Direct Sellers 1995-01-01 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election for Nil Consideration 2012-10-18 14-6 Trade Unions and Similar Employee Associations 2017-03-29 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-2 Penalties and Interest 2009-01-09 16-3 Cancellation or Waiver of Penalties and/or Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2016-03-16 17-1 Definition of Financial Instrument 1999-04-01 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-10 Tax Discounters 2000-01-06 17-14 Election for Exempt Supplies 2011-07-28 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-7 De Minimis Financial Institutions 2013-02-12 17-8 Credit Unions 2000-02-22 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2010-05-31 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 19-1 Real Property and the GST/HST 2002-01-21 19-1-1 Special Rules for Real Property under the HST 2002-01-15 19-2 Residential Real Property 2002-12-24 19-2-1 Residential Real Property- Sales 2000-02-16 19-2-2 Residential Real Property- Rentals 2003-02-17 19-2-3 Residential Real Property- Deemed Supplies 2002-01-23 19-2-4 Residential Real Property- Special Issues 2001-12-20 19-3 Real Property Rebates 2002-02-21 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 19-3-1-1 Stated Price Net of Rebate 2006-08-22 19-3-1-2 Stated Price Net of Rebate- GST at 5% 2007-12-13 19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21 19-3-3 Rebate for Cooperative Housing 2000-02-16 19-3-4 Rebate for Owner-Built Homes 2002-02-21 19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05 19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15 19-3-7 Real Property Rebates- Special Issues 2000-02-16 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-4-1 Commercial Real Property- Sales and Rentals 1999-09-08 19-4-2 Commercial Real Property- Deemed Supplies 2001-01-14 19-5 Land and Associated Real Property 2002-06-05 2-1 Required registration 1999-11-16 2-2 Small suppliers 2000-10-16 2-3 Voluntary registration 2003-04-01 2-4 Branches and divisions 2002-11-27 2-5 Non-resident registration 2006-02-23 2-6 Security requirements for non-residents 1999-11-16 2-7 Cancellation of Registration 2005-05-26 25-2 Designation of Hospital Authorities 2009-03-17 27-1 Calculating the GST/HST on Tour Packages 2009-06-08 27-2 Conventions 2009-08-27 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-2 Freight Transportation Services 2004-03-31 28-3 Passenger Transportation Services 1999-08-24 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-3-1 Drop-Shipments 2008-10-08 3-4 Residence 2000-04-25 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2008-12-16 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-2 Exports – Tangible Personal Property 2014-08-13 4-5-3 Export- Services and Intellectual Property 1998-06-20 5-3 Exempt Legal Services 2016-05-31 7-5 Electronic Filing and Remitting 2003-04-01 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 8-3 Calculating Input Tax Credits 2014-08-07 8-4 Documentary Requirements for Claiming Input Tax Credits 2012-08-09 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 2011-11-14 9-1 Taxable Benefits (Other than Automobile Benefits) 2011-11-14 9-2 Automobile Benefits 2011-11-14 9-3 Allowances 2012-06-27 9-4 Reimbursements 2012-06-27 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2015-11-17 B-037R Imported Computer Software (TIB B-037R) 1995-03-30 B-038 Returnable Containers Other than Beverage Containers 2008-03-28 B-039 GST/HST Administrative Policy- Application of the GST/HST to Indians 2013-06-25 B-046 Administrative Guidelines for Municipalities (TIB) 2003-02-11 B-052 GST Treatment of Products and Services of Life and Health Insurance Companies (TIB) 1995-01-01 B-053 Construction Supply and Installation Contracts (TIB) 1995-01-01 B-057 List of Products and Services of Trust Companies (TIB) 1995-01-01 B-067 Goods and Services Tax Treatment of Grant and Subsidies (TIB) 1995-01-01 B-068 Bare Trusts 2004-12-09 B-073 Sale of Freehold Mineral Titles 2006-01-26 B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province 1997-03-11 B-080R Rebates of HST on Supplies Made From the Participating Provinces 1997-12-10 B-081 Application of the HST to Imports 1997-03-11 B-084R Treatment of Used Goods 1999-08-11 B-086 Rebate for specially-equipped vehicles for persons with disabilities 1999-10-08 B-087 GST-HST New Residential Rental Property Rebate 2002-02-05 B-088 Export Distribution Centre Program 2002-07-04 B-089 Returnable Containers 2002-04-23 B-090 GST/HST and Electronic Commerce 2002-07-12 B-091R Application of the GST/HST to Prepaid Funeral Arrangements 2008-11-27 B-092 Substantial Renovations and the GST/HST New Housing Rebate 2005-01-06 B-093 Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements 2008-11-27 B-094 Amendments to the Point-of-Sale Rebate for Printed Books 2010-04-09 B-095 The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) 2011-06-02 B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2011-08-26 B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2011-08-26 B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions 2011-08-26 B-100 Standardized Accounting 2008-02-14 B-101 Trusts 2008-05-01 B-102 First Nations Goods and Services Tax- Place of Supply 2012-07-16 B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province 2012-07-05 B-104 Harmonized Sales Tax- Temporary Recapture of Input Tax Credits in Ontario and British Columbia 2010-06-21 B-105 Changes to the Definition of Financial Service 2016-06-29 B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act 2011-08-26 B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST 2013-04-19 B-108 Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1 2014-02-05 B-109 Application of the GST/HST to the Practice of Naturopathic Doctors 2015-07-31 B-110 Application of the GST/HST to the Practice of Acupuncture 2017-04-13 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-6-1 Time of Liability General Rule (GST 300-6-1) Reprint 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) Reprint 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) Reprint 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) Reprint (See Changes to Paragraphs 7 and 8 October 1997) 1997-12-02 G300-6-16 Combined Supplies (GST 300-6-16) 1995-07-10 G300-6-2 Payments (GST 300-6-2) 1995-07-10 G300-6-3 Invoices (GST 300-6-3) 1995-07-10 G300-6-4 Agreements in Writing (GST 300-6-4) 1995-07-10 G300-6-6 Continuous Supplies (GST 300-6-6) Reprint 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) Reprint 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) Reprint 1995-07-10 G300-7 Value of Supply (GST 300-7) 1995-07-10 G300-7-10 Foreign Currency (GST 300-7-10) 1995-07-10 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7-8 Early / Late Payments (GST 300-7-8) 1995-07-10 G300-8 Imported Goods (GST 300-8) 1995-07-10 G300-9 Imported Services and Intangible Property (GST 300-9) 1995-07-10 G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1) 1995-07-11 G400-3-2 Employee and Shareholder Benefits (GST 400-3-2) 1995-07-11 G400-3-4 Passenger Vehicles and Aircraft (GST 400-3-4) 1995-07-11 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 G500-2-1 Authorized Fiscal Periods and Reporting Periods (GST 500-2-1) 1995-07-11 G500-2-2 Instalments (GST 500-2-2) 1995-07-11 G500-2-4 Calculation of Liability (GST 500-2-4) 1995-07-11 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 RC350 The Foreign Convention and Tour Incentive Program 2012-05-15 RC4022 General Information for GST/HST Registrants 2017-01-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2016-10-27 RC4028 GST/HST New Housing Rebate 2016-10-04 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2013-03-28 RC4034 GST/HST Public Service Bodies' Rebate 2017-01-06 RC4036 GST/HST Information for the Travel and Convention Industry 2016-10-04 RC4049 GST/HST Information for Municipalities 2016-01-05 RC4050 GST/HST Information for Selected Listed Financial Institutions 2011-05-18 RC4052 GST/HST Information for the Home Construction Industry 2016-10-04 RC4058 Quick Method of Accounting for GST/HST 2017-01-05 RC4072 First Nations Tax (FNT) 2013-03-28 RC4080 GST/HST Information for Freight Carriers 2013-03-28 RC4081 GST/HST Information for Non-Profit Organizations 2016-01-05 RC4082 GST/HST Information for Charities 2016-10-04 RC4091 GST/HST Rebate for Partners 2013-03-28 RC4103 GST/HST Information for Suppliers of Publications 2013-03-28 RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases 2014-09-26 RC4231 GST/HST New Residential Rental Property Rebate 2016-10-04 RC4247 The Special Quick Method of Accounting for Public Service Bodies 2013-03-28 RC4405 GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4419 Financial Institution GST/HST Annual Information Return 2016-07-28 RC542 Changes affecting your GST/HST return 2016-05-19 RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2016-07-28 NEWS100 Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS101 Excise and GST/HST News- No. 101 (March 2017) 2017-03-03 NEWS102 Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 NEWS75 Excise and GST/HST News- No. 75 (Winter 2010) 2010-02-24 NEWS76 Excise and GST/HST News- No. 76 (Spring 2010) 2010-06-22 NEWS77 Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26 NEWS78 Excise and GST/HST News- No. 78 (Fall 2010) 2010-11-25 NEWS79 Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS80 Excise and GST/HST News- No. 80 (Spring 2011) 2011-06-07 NEWS81 Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS82 Excise and GST/HST News- No. 82 (Fall 2011) 2011-11-03 NEWS83 Excise and GST/HST News – No. 83 (Winter 2012) 2012-01-24 NEWS84 Excise and GST/HST News – No. 84 (Spring 2012) 2012-05-08 NEWS85 Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 Excise and GST/HST News – No. 91 (2014) 2014-05-01 NEWS92 Excise and GST/HST News – No. 92 (2014) 2014-07-29 NEWS93 Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 Excise and GST/HST News – No. 96 (June 2015) 2015-06-24 NEWS97 Excise and GST/HST News- No. 97 (November 2015) 2015-11-18 NEWS98 Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 15-122 New Reporting Requirement 2015-12-31 5000-G General Income Tax and Benefit Guide 2016- All Provinces Except Non-Residents 2017-01-04 5001-PC T1 General 2016- Information for Residents of Newfoundland and Labrador 2017-01-04 5002-PC T1 General 2016- Information for Residents of Prince Edward Island 2017-01-04 5003-PC T1 General 2016- Information for Residents of Nova Scotia 2017-01-04 5004-PC T1 General 2016- Information for Residents of New Brunswick 2017-01-04 5005-PC T1 General 2016- Information for Residents of Quebec 2017-01-04 5006-PC T1 General 2016- Information for Residents of Ontario 2017-01-04 5007-PC T1 General 2016- Information for Residents of Manitoba 2017-04-28 5008-PC T1 General 2016- Information for Residents of Saskatchewan 2017-01-04 5009-PC T1 General 2016- Information for Residents of Alberta 2017-01-04 5010-PC T1 General 2016- Information for Residents of British Columbia 2017-01-04 5011-PC T1 General 2016- Information for Residents of Yukon 2017-01-04 5012-PC T1 General 2016- Information for Residents of the Northwest Territories 2017-01-04 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada- 2016 2017-01-04 5014-PC T1 General 2016- Information for Residents of Nunavut 2017-01-04 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 CHARITIESNEWS-02 ARCHIVED- Registered Charities Newsletter- Spring 1992- No. 2 1995-01-01 CHARITIESNEWS-03 ARCHIVED- Registered Charities Newsletter- Winter 1992-93- No. 3 1995-01-01 CHARITIESNEWS-04 ARCHIVED- Registered Charities Newsletter- Spring 1994- No. 4 1995-01-01 CHARITIESNEWS-05 ARCHIVED- Registered Charities Newsletter- Winter 1995-96- No. 5 1995-01-01 CHARITIESNEWS-06 ARCHIVED- Registered Charities Newsletter- Summer 1996- No. 6 1996-06-21 CHARITIESNEWS-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 CHARITIESNEWS-07 ARCHIVED- Registered Charities Newsletter- Summer 1998- No.7 1998-06-21 CHARITIESNEWS-08 ARCHIVED- Registered Charities Newsletter- Spring 1999- No. 8 1999-03-21 CHARITIESNEWS-09 ARCHIVED- Registered Charities Newsletter- Spring 2000- No. 9 2000-07-14 CHARITIESNEWS-10 ARCHIVED- Registered Charities Newsletter- Spring 2001- No. 10 2001-02-07 CHARITIESNEWS-11 ARCHIVED- Registered Charities Newsletter- Autumn 2001- No. 11 2001-09-21 CHARITIESNEWS-12 ARCHIVED- Registered Charities Newsletter- Spring 2002- No. 12 2002-03-21 CHARITIESNEWS-13 ARCHIVED- Registered Charities Newsletter No. 13 2002-08-29 CHARITIESNEWS-14 ARCHIVED- Registered Charities Newsletter No. 14 2003-03-28 CHARITIESNEWS-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 CHARITIESNEWS-16 ARCHIVED- Registered Charities Newsletter No. 16 2003-10-17 CHARITIESNEWS-17 ARCHIVED- Registered Charities Newsletter No. 17 2004-01-27 CHARITIESNEWS-18 ARCHIVED- Registered Charities Newsletter No. 18 2004-04-13 CHARITIESNEWS-19 ARCHIVED- Registered Charities Newsletter No. 19 2004-06-18 CHARITIESNEWS-20 ARCHIVED- Registered Charities Newsletter No. 20 2004-11-16 CHARITIESNEWS-21 ARCHIVED- Registered Charities Newsletter No. 21 2005-01-25 CHARITIESNEWS-22 ARCHIVED- Registered Charities Newsletter No. 22 2005-03-08 CHARITIESNEWS-23 ARCHIVED- Registered Charities Newsletter No. 23 2009-07-10 CHARITIESNEWS-24 ARCHIVED- Registered Charities Newsletter No. 24 2005-08-26 CHARITIESNEWS-25 ARCHIVED- Registered Charities Newsletter No. 25 2005-11-10 CHARITIESNEWS-26 ARCHIVED- Registered Charities Newsletter No. 26 2006-04-04 CHARITIESNEWS-27 ARCHIVED- Registered Charities Newsletter No. 27 2006-12-15 CHARITIESNEWS-28 ARCHIVED- Registered Charities Newsletter No. 28 2007-08-15 CHARITIESNEWS-29 ARCHIVED- Registered Charities Newsletter No. 29 2008-03-31 CHARITIESNEWS-30 ARCHIVED- Registered Charities Newsletter No. 30 2008-08-15 CHARITIESNEWS-31 ARCHIVED- Registered Charities Newsletter No. 31 2008-11-27 CHARITIESNEWS-32 ARCHIVED- Registered Charities Newsletter No. 32 2009-05-28 CHARITIESNEWS-33 ARCHIVED- Registered Charities Newsletter No. 33 2009-12-16 P102 Support Payments- Includes Form T1158 2017-01-04 P105 Students and Income Tax 2016-12-21 P113 Gifts and Income Tax 2016 2017-01-04 P119 When You Retire 2016-01-05 P133 Your Appeal Rights- Canada Pension Plan and Employment Insurance Coverage 2012-09-13 P134 Using Your Home for Daycare 2017-01-04 P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act 2014-06-03 RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer 2016-11-11 RC188 Keeping Records 2009-10-23 RC190 Information for Educational Institutions Outside Canada 2016-12-22 RC191 Qualified Donee: Becoming a Prescribed University Outside Canada 2017-01-05 RC192 Information for Students- Educational Institutions Outside Canada 2016-12-22 RC2 The Business Number and Your Canada Revenue Agency Program Accounts 2016-01-08 RC284 Protect Yourself Against Identity Theft 2010-01-15 RC4004 Seasonal Agricultural Workers Program 2017-02-15 RC4015 Reconciliation of Business Income for Tax Purposes- 2016 2017-01-04 RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns 2017-03-01 RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones 2016-12-23 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2016 2017-02-10 RC4064 Disability-Related Information- 2016 2016-12-29 RC4065 Medical Expenses- 2016 2017-01-04 RC4067 Protocol- Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency 2016-01-20 RC4070 Information for Canadian Small Businesses 2017-03-28 RC4088 General Index of Financial Information (GIFI) 2015-11-27 RC4089 Guide to Form T1178, General Index of Financial Information- Short 2016-12-14 RC4092 Registered Education Savings Plans 2016-11-25 RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax 2013-03-28 RC4110 Employee or Self-employed? ... -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 IT285R2 ARCHIVED- Capital Cost Allowance- General Comments 1995-01-01 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 IT305R4 ARCHIVED- Testamentary Spouse Trusts 1996-10-30 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 IT320R3 ARCHIVED- Qualified Investments- Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds 2003-03-12 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 IT337R4-CONSOLID CANCELLED- Retiring Allowances 2006-02-22 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 IT418 ARCHIVED- Capital cost allowance- Partial dispositions of property 1995-01-01 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 IT432R2 ARCHIVED- Benefits Conferred on Shareholders 2004-09-10 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 IT470R-CONSOLID ARCHIVED- Employees' Fringe Benefits 1999-10-08 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 IT478R2 ARCHIVED- Capital Cost Allowance- Recapture and Terminal Loss 1999-09-17 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 IT484R2 ARCHIVED- Business Investment Losses 1996-11-28 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 IT491 ARCHIVED- Former business property 1995-01-01 IT491SR ARCHIVED- Former business property 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 IT499R ARCHIVED- Superannuation or Pension Benefits 1995-01-01 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 IT504R2-CONSOLID ARCHIVED- Visual Artists and Writers 2000-12-21 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 IT513R ARCHIVED- Personal Tax Credits 2004-04-15 IT514 ARCHIVED- Work Space in Home Expenses 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 IT525R-CONSOLID ARCHIVED- Performing Artists 2002-04-30 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 IT66R6 ARCHIVED- Capital dividends 1995-01-01 IT67R3 ARCHIVED- Taxable dividends from corporations resident in Canada 1995-01-01 IT73R6 ARCHIVED- The Small Business Deduction 2002-06-18 IT76R2 ARCHIVED- Exempt portion of pension when employee has been a non-resident 1995-01-01 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 IT85R2 ARCHIVED- Health and Welfare trusts for employees 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) 2002-06-05 ITNEWS-23 ARCHIVED- Income Tax- Technical News No. 23 (June 18, 2002) 2003-05-14 ITNEWS-24 CANCELLED- Income Tax- Technical News No. 24 (October 1, 2002) 2002-10-10 ITNEWS-25 ARCHIVED- Income Tax- Technical News No. 25 (October 30, 2002) 2002-10-30 ITNEWS-26 CANCELLED- Income Tax- Technical News No. 26 (December 24, 2002) 2003-03-04 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-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) 2008-02-15 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-40 CANCELLED- Income Tax- Technical News No. 40 (June 11, 2009) 2009-06-11 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-43 ARCHIVED- Income Tax- Technical News No. 43 (September 24, 2010) 2010-09-24 ITNEWS-44 ARCHIVED- Income Tax- Technical News No. 44 (April 13, 2011) 2011-04-13 TI-001 Sale of a Residence by an Owner Builder 2005-01-14 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Forms listed by number Number Title Last update B200 Excise Tax Return 2016-05-16 B241 Excise Tax Return- Broker 2016-05-16 B243 Excise Tax Return- Insured 2016-05-16 B248 Registration Form Under the Provisions of the Air Travellers Security Charge Act 2016-04-05 B249 Air Travellers Security Charge Return 2016-05-16 B253 Softwood Lumber Products Export Charge- Registration Form 2014-03-21 B253-1 Softwood Lumber Products Export Charge- Independent remanufacturer registration supplement 2014-03-25 B253-2 Softwood Lumber Products Export Charge- Registration Supplement- Multiple Regions or Mills 2014-03-21 B254 Air Travellers Security Charge Act Application for Refund 2016-04-19 B256 Excise Act, 2001- Application for Refund 2016-05-16 B261 Excise Duty Return- Duty Free Shop 2016-05-16 B262 Excise Duty Return- Excise Warehouse Licensee 2017-05-01 B263 Excise Duty Return- Licensed User 2016-05-16 B264 Excise Duty Return- Special Excise Warehouse Licensee 2016-05-27 B265 Excise Duty Return- Wine Licensee 2016-05-16 B266 Excise Duty Return- Spirits Licensee 2016-05-16 B267 Excise Duty Return- Tobacco Licensee 2016-05-16 B268 Notification of Fiscal Months 2013-06-10 B269 Application or Revocation of the Authorization to File Separate Excise Duty Returns and Refund Applications for Branches or Divisions 2013-06-10 B270 Excise Act 2001- Excise Duty Return- Non-Licensee 2016-05-27 B271 Excise Duty Return- Tobacco Dealer 2016-04-19 B273 Excise Return- Cigarette Inventory Tax 2017-03-31 B275 Softwood Lumber Products Export Charge Return 2010-10-04 B278 Softwood Lumber Products Export Charge- Application for Refund 2014-03-17 B278-1 Softwood Lumber Products Export Charge- Supplementary Information- Third Country Adjustment 2014-03-17 B279 Softwood Lumber Products Surge Charge Return 2014-03-02 B284 Election or Revocation of the Election for Semi-Annual Reporting 2016-05-19 B60 Excise Duty Entry 2012-07-12 E110 Description of Premises to Accompany Application for Licence 2012-06-28 E111 Description for Vessels and Utensils 2008-09-10 E146 Amended Plans and Specifications 2012-06-28 E410 Waiver 2011-08-10 E412 Notice of Revocation of Waiver 2011-06-07 E413 Notice of Objection (Excise Tax Act) 2014-04-02 E414 Notice of Objection- Purchaser 2014-04-17 E432 Assignment of Rights to Object or Appeal Under the Excise Tax Act 2000-12-05 E447 Wholesaler's Bond- Excise Taxes 2006-01-25 E448 Endorsement- Wholesaler's Sales Tax Bond 2000-02-17 E60 Tobacco Products Export Form 2016-05-16 E638 Application for Exemption From Premium Taxes Imposed Under the Excise Tax Act- Part I 2007-11-01 E638A Statement of Availability or Declination from Authorized Insurers- Tax on Insurance Premiums (Part 1 of the Excise Tax Act) 2007-10-30 E676 Notice of Objection (Air Travellers Security Charge Act) 2003-03-18 E680 Notice of Objection (Excise Act, 2001) 2009-03-16 E681 Excise Act 2001- Refund Claim on Exported Tobacco Products 2016-04-26 E696 Waiver 2007-04-24 E697 NOTICE OF REVOCATION OF WAIVER 2005-11-25 EXCISE-BOND Bond for Excise Act, 2001 (sample) 2005-03-01 EXCISE-BOND-BREWERS Excise Bond for Brewers and Manufacturers of Wort 2004-11-08 K50B Excise Duty Return- Brewer 2016-05-16 L1 Application for Excise Duty Licence / Notice of Change of Name or Location 2008-09-05 L15 Application for Licence under the Provisions of the Excise Tax Act 2005-05-04 L63 Licence and Registration Application Excise Act, 2001 2016-01-21 N10 Excise Act- Application for Refund/Drawback 2016-05-16 N15 Excise Tax Act- Application for Refund/Rebate 2016-05-18 N15-1 Excise Tax Act, Application for Refund/Rebate, Supplementary Information 2016-05-18 RC45 Notice of Objection (Softwood Lumber Products Export Charge Act, 2006) 2009-02-18 XE8 Application for Refund of Federal Excise Tax on Gasoline 2016-05-16 GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions 2015-05-13 GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages 2016-04-07 GST111 Financial Institution GST/HST Annual Information Return 2017-03-31 GST114 Bond for Non-Resident Person Without a Permanent Business Establishment in Canada 2015-07-30 GST115 GST/HST Rebate Application for Tour Packages 2015-07-24 GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods 2017-02-16 GST117 Transitional Year Election or Revocation of an Election for a Qualifying Institution to Determine Input Tax Credits on Residual Inputs 2008-03-05 GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage 2017-01-25 GST145 Waiver of the Limitation Period for Assessment 2015-06-03 GST146 Notice of Revocation of Waiver 2015-07-24 GST159 Notice of Objection (GST/HST) 2014-04-17 GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site 2015-05-13 GST189 General Application for Rebate of GST/HST 2014-06-03 GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder 2017-04-04 GST190A GST/HST New Housing Rebate- Appendix A 2017-01-25 GST191 GST/HST New Housing Rebate Application for Owner-Built Houses 2017-01-25 GST191-WS Construction Summary Worksheet 2013-03-28 GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land 2017-02-15 GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing 2017-02-16 GST20 Election for GST/HST Reporting Period 2015-04-14 GST21 Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST 2016-04-07 GST22 Real Property- Election to Make Certain Sales Taxable 2016-10-19 GST23 Election and Revocation of the Election by a Public Sector Body (Other than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies 2016-04-07 GST24 Election and Revocation of the Election to Tax Professional Memberships 2015-05-07 GST26 Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply 2015-12-18 GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes 2015-12-18 GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting 2016-12-23 GST288 Supplement to Forms GST189 and GST498 2012-02-27 GST29 Educational Services- Election and Revocation of the Election to Make Certain Supplies Taxable 2017-01-26 GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities 2016-03-10 GST303 Application to Offset Taxes by Refunds or Rebates 2016-09-23 GST31 Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions 2017-01-25 GST32 Application to Deem One Unincorporated Organization to Be a Branch of Another Unincorporated Organization 2017-04-04 GST322 Certificate of Government Funding 2015-08-13 GST352 Application for Clearance Certificate 2008-12-24 GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada 2017-01-26 GST370 Employee and Partner GST/HST Rebate Application 2017-01-26 GST386 Rebate Application for Conventions 2014-09-26 GST44 Election Concerning the Acquisition of a Business or Part of a Business 2015-05-05 GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities 2008-12-17 GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) 2017-01-12 GST494 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions 2016-12-29 GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) 2013-03-28 GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation 2016-03-10 GST498 GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units 2016-11-30 GST499-1 First Nations Tax (FNT) Schedule 2015-12-18 GST502 Election and Revocation of Election Between Auctioneer and Principal 2016-02-10 GST506 Election and Revocation of an Election Between Agent and Principal 2016-02-10 GST507 Third Party Authorization and Cancellation of Authorization for GST/HST Rebates 2016-10-05 GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application 2013-03-28 GST523-1 Non-profit organizations- Government Funding 2016-05-16 GST524 GST/HST New Residential Rental Property Rebate Application 2016-01-26 GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units 2013-03-28 GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) 2017-03-31 GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer 2014-01-09 GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges 2017-03-31 GST60 GST/HST Return for Acquisition of Real Property 2017-03-31 GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund 2013-03-28 GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year 2015-05-05 GST71 Notification of Accounting Periods for GST/HST 2013-04-29 GST74 Election and Revocation of an Election to Use the Quick Method of Accounting 2013-07-18 RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada 2017-02-10 RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits 2013-04-03 RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits 2013-03-28 RC4600 Election or Revocation of an Election Under Subsection 217.2(1) 2010-12-23 RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation 2012-10-26 RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing 2012-10-26 RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation 2012-10-26 RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation 2012-10-26 RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election 2012-10-25 RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election 2012-10-25 RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution 2012-09-04 RC4606 Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution 2012-09-05 RC4607 GST/HST Pension Entity Rebate Application and Election 2016-11-04 RC4610 Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation 2012-08-03 RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages 2012-07-31 RC4612 Application to Not be Considered a Selected Listed Financial Institution 2012-07-24 RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits 2011-02-15 RC4614 Attribution Point Election and Revocation For A Selected Listed Financial Institution 2012-05-25 RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes 2016-06-27 RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies 2016-10-28 RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrant First Resellers 2011-12-22 RC7004-BC British Columbia Transition Rebate 2013-03-28 RC7207 GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions 2016-11-04 RC7207-1 QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only 2016-07-13 RC7215 Elections or Revocation of the Elections to Not Account for GST/HST and QST on Actual Taxable Supplies for Participating Employers that are Selected Listed Financial Institutions 2017-03-07 RC7220 Election for GST/HST and QST Reporting Period for a Selected Listed Financial Institution 2016-10-19 RC7220-1 Notice of Revocation of an Election for GST/HST and QST Reporting Period by a Selected Listed Financial Institution 2016-10-19 RC7222 Election or Revocation for a Qualifying Institution that is a Selected Listed Financial Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) of the ETA for GST/HST and QST Purposes 2014-02-28 RC7227 Elections or Revocation of the Elections to Deem Certain Supplies to be Financial Services for GST/HST and QST Purposes for Selected Listed Financial Institutions 2014-03-06 RC7244 Elections Concerning the Acquisition of a Business or Part of a Business by a Recipient that is a Selected Listed Financial Institution for QST Purposes 2014-02-26 RC7245 Waiver of the Limitation Period for Assessment of a Selected Listed Financial Institution 2015-08-13 RC7246 Notice of Revocation of Waiver for Selected Listed Financial Institution (subsection 298(8) of the Excise Tax Act and section 25.3 of the Tax Administration Act) 2015-07-30 RC7260 GST/HST and QST Return for Acquisition of Real Property/Immovable by a Selected Listed Financial Institution 2015-03-25 RC7270 Election or Revocation of an Election to Change a GST/HST and QST Fiscal Year for a Selected Listed Financial Institution 2013-09-04 RC7271 Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST 2013-04-30 RC7289 General Application for Rebate of Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) for Selected Listed Financial Institutions 2014-06-03 RC7291 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2016-10-21 RC7294 GST/HST and QST Final Return for Selected Listed Financial Institutions 2016-12-29 12-118 IPP minimum amount generic amendment 2012-07-06 5000-D1 T1 General 2016- Federal Worksheet- Common to all EXCEPT for QC and non-residents 2017-01-04 5000-R T1 General 2016- Income Tax and Benefit Return- Version for AB, MB, NB, NS, PE, SK and NU only 2017-01-04 5000-S1 T1 General 2016- Schedule 1- Federal Tax- Common to all EXCEPT for QC and non-residents 2017-01-04 5000-S11 T1 General 2016- Schedule 11- Tuition, Education, and Textbook Amounts- Common to all EXCEPT for QC and non-residents 2017-01-04 5000-S12 T1 General 2016- Schedule 12- Home Accessibility Expenses- Common to all 2017-01-04 5000-S13 T1 General 2016- Schedule 13- Employment Insurance Premiums on Self-Employment and Other Eligible Earnings- Common to all EXCEPT for QC 2017-01-04 5000-S2 T1 General 2016- Schedule 2- Federal Amounts Transferred From Your Spouse or Common-Law Partner- Common to all EXCEPT for QC and non-residents 2017-01-04 5000-S3 T1 General 2016- Schedule 3- Capital Gains (or Losses) in 2016- Common to all 2017-01-04 5000-S4 T1 General 2016- Schedule 4- Statement of Investment Income- Common to all 2017-01-04 5000-S5 T1 General 2016- Schedule 5- Amounts for Spouse or Common-Law Partner and Dependants- Common to all 2017-01-04 5000-S6 T1 General 2016- Schedule 6- Working Income Tax Benefit- Common to all EXCEPT for QC, AB, BC, and NU 2017-01-04 5000-S7 T1 General 2016- Schedule 7- RRSP and PRPP Unused Contributions, Transfers, and HBP or LLP Activities- Common to all 2017-01-04 5000-S8 T1 General 2016- Schedule 8- Canada Pension Plan Contributions and Overpayment for 2016- Common to all EXCEPT for QC 2017-01-04 5000-S9 T1 General 2016- Schedule 9- Donations and Gifts- Common to all 2017-01-04 5001-C T1 General 2016- NL428- Newfoundland and Labrador Tax and Credits 2017-01-04 5001-D T1 General 2016- Provincial Worksheet- Newfoundland and Labrador 2017-01-04 5001-R T1 General 2016- Income Tax and Benefit Return- Version for Newfoundland and Labrador (NL) only 2017-01-04 5001-S11 T1 General 2016- Schedule NL(S11)- Provincial Tuition and Education Amounts- Newfoundland and Labrador 2017-01-04 5001-S2 T1 General 2016- Schedule NL(S2)- Provincial Amounts Transferred From Your Spouse or Common-law Partner- Newfoundland and Labrador 2017-01-04 5002-C T1 General 2016- PE428- Prince Edward Island Tax and Credits 2017-01-04 5002-D T1 General 2016- Provincial Worksheet- Prince Edward Island 2017-01-04 5002-S11 T1 General 2016- Schedule PE (S11)- Provincial Tuition and Education Amounts- Prince Edward Island 2017-01-04 5002-S2 T1 General 2016- Schedule PE(S2)- Provincial Amounts Transferred From Your Spouse or Common-law Partner- Prince Edward Island 2017-01-04 5003-C T1 General 2016- NS428- Nova Scotia Tax and Credits 2017-01-04 5003-D T1 General 2016- Provincial Worksheet- Nova Scotia 2017-01-04 5003-S11 T1 General 2016- Schedule NS(S11)- Provincial Tuition and Education Amounts- Nova Scotia 2017-01-04 5003-S2 T1 General 2016- Schedule NS(S2)- Provincial Amounts Transferred From Your Spouse or Common-law Partner- Nova Scotia 2017-01-04 5004-C T1 General 2016- NB428- New Brunswick Tax and Credits 2017-01-04 5004-D T1 General 2016- Provincial Worksheet- New Brunswick 2017-01-04 5004-S11 T1 General 2016- Schedule NB(S11)- Provincial Tuition and Education Amounts- New Brunswick 2017-01-04 5004-S12 T1 General 2016- Schedule NB(S12)- New Brunswick Seniors' Home Renovation Tax Credit 2017-01-04 5004-S2 T1 General 2016- Schedule NB(S2)- Provincial Amounts Transferred From Your Spouse or Common-law Partner- New Brunswick 2017-01-04 5005-D1 T1 General 2016- Federal Worksheet- Version for Quebec (QC) only 2017-01-04 5005-R T1 General 2016- Income Tax and Benefit Return- Version for Quebec (QC) only 2017-01-04 5005-S1 T1 General 2016- Schedule 1- Federal Tax- Version for Quebec (QC) only 2017-01-04 5005-S10 T1 General 2016- Schedule 10- Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums- Version for Quebec (QC) and non-residents only 2017-01-04 5005-S11 T1 General 2016- Schedule 11- Tuition, Education, and Textbook Amounts- Version for Quebec (QC) and non-residents only 2017-01-04 5005-S13 T1 General 2016- Schedule 13- Employment Insurance Premiums on Self-Employment and Other Eligible Earnings- Version for Quebec (QC) only 2017-01-04 5005-S2 T1 General 2016- Schedule 2- Federal Amounts Transferred From Your Spouse or Common-Law Partner- Version for Quebec (QC) and non-residents only 2017-01-04 5005-S6 T1 General 2016- Schedule 6- Working Income Tax Benefit- Version for Quebec (QC) only 2017-01-04 5005-S8 T1 General 2016- Schedule 8- Quebec Pension Plan Contributions- Version for Quebec (QC) only 2017-01-04 5006-C T1 General 2016- ON428- Ontario Tax 2017-01-04 5006-D T1 General 2016- Provincial Worksheet- Ontario 2017-01-04 5006-R T1 General 2016- Income Tax and Benefit Return- Version for Ontario (ON) only 2017-01-04 5006-S11 T1 General 2016- Schedule ON(S11)- Provincial Tuition and Education Amounts- Ontario 2017-01-04 5006-S12 T1 General 2016- Schedule ON(S12)- Ontario Healthy Homes Renovation Tax Credit 2017-01-04 5006-S2 T1 General 2016- Schedule ON(S2)- Provincial Amounts Transferred From Your Spouse or Common-law Partner- Ontario 2017-01-04 5006-TC T1 General 2016- ON479- Ontario Credits 2017-01-04 5006-TG T1 General 2016- ON-BEN Application for the 2017 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant 2017-01-04 5007-A T1 General 2016- Schedule MB428-A- Manitoba Family Tax Benefit 2017-01-04 5007-C T1 General 2016- MB428- Manitoba Tax 2017-04-27 5007-D T1 General 2016- Provincial Worksheet- Manitoba 2017-01-04 5007-S11 T1 General 2016- Schedule MB(S11)- Provincial Tuition and Education Amounts- Manitoba 2017-01-04 5007-S2 T1 General 2016- Schedule MB(S2)- Provincial Amounts Transferred From Your Spouse or Common-law Partner 2017-01-04 5007-TC T1 General 2016- MB479- Manitoba Credits 2017-01-04 5008-C T1 General 2016- SK428- Saskatchewan Tax and Credits 2017-01-04 5008-D T1 General 2016- Provincial Worksheet- Saskatchewan 2017-01-04 5008-S11 T1 General 2016- Schedule SK(S11)- Provincial Tuition and Education Amounts 2017-01-04 5008-S2 T1 General 2016- Schedule SK(S2)- Provincial Amounts Transferred From Your Spouse or Common-Law Partner 2017-01-04 5009-C T1 General 2016- AB428- Alberta Tax and Credits 2017-01-04 5009-D T1 General 2016- Provincial Worksheet- Alberta 2017-01-04 5009-S11 T1 General 2016- Schedule AB(S11)- Provincial Tuition and Education Amounts- Alberta 2017-01-04 5009-S2 T1 General 2016- Schedule AB(S2)- Provincial Amounts Transferred From Your Spouse or Common-Law Partner- Alberta 2017-01-04 5009-S6 T1 General 2016- Schedule 6- Working Income Tax Benefit- Version for Alberta (AB) only 2017-01-04 5010-C T1 General 2016- BC428- British Columbia Tax 2017-04-27 5010-D T1 General 2016- Provincial Worksheet- British Columbia 2017-01-04 5010-R T1 General 2016- Income Tax and Benefit Return- Version for British Columbia (BC) only 2017-01-04 5010-S11 T1 General 2016- Schedule BC(S11)- Provincial Tuition and Education Amounts- British Columbia 2017-01-04 5010-S12 T1 General 2016- Schedule BC(S12)- British Columbia Seniors Home Renovation Tax Credit and Persons with Disabilities 2017-01-04 5010-S2 T1 General 2016- Schedule BC(S2)- Provincial Amounts Transferred from your Spouse or Common-law Partner 2017-01-04 5010-S6 T1 General 2016- Schedule 6- Working Income Tax Benefit- Version for British Columbia (BC) only 2017-01-04 5010-TC T1 General 2016- BC479- British Columbia Credits 2017-01-04 5011-C T1 General 2016- YT428- Yukon Tax 2017-04-27 5011-C1 T1 General 2016- YT432- Yukon First Nations Tax 2017-01-04 5011-D T1 General 2016- Territorial Worksheet- Yukon 2017-01-04 5011-R T1 General 2016- Income Tax and Benefit Return- Version for Yukon (YT) only 2017-01-04 5011-S11 T1 General 2016- Schedule YT(S11)- Territorial Tuition, Education, and Textbook Amounts- Yukon 2017-01-04 5011-S2 T1 General 2016- Schedule YT(S2)- Territorial Amounts Transferred From Your Spouse or Common-Law Partner- Yukon 2017-01-04 5011-TC T1 General 2016- YT479- Yukon Credits 2017-04-27 5012-C T1 General 2016- NT428- Northwest Territories Tax 2017-01-04 5012-D T1 General 2016- Territorial Worksheet- Northwest Territories 2017-01-04 5012-R T1 General 2016- Income Tax and Benefit Return- Version for Northwest Territories (NT) only 2017-01-04 5012-S11 T1 General 2016- Schedule NT(S11)- Territorial Tuition and Education Amounts- Northwest Territories 2017-01-04 5012-S2 T1 General 2016- Schedule NT(S2)- Territorial Amounts Transferred from Your Spouse or Common-Law Partner- Northwest Territories 2017-01-04 5012-TC T1 General 2016- NT479- Northwest Territories Credit 2017-01-04 5013-D1 T1 General 2016- Federal Worksheet- Non-Residents and Deemed Residents of Canada 2017-01-04 5013-R T1 General 2016- Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada 2017-01-04 5013-S1 T1 General 2016- Schedule 1 for Non-Residents and Deemed Residents of Canada 2017-01-04 5013-SA T1 General 2016- Schedule A- Statement of World Income- Non-Residents of Canada 2017-01-04 5013-SB T1 General 2016- Schedule B- Allowable Amount of Non-Refundable Tax Credits- Non-Resident of Canada 2017-01-04 5013-SC T1 General 2016- Schedule C- Electing Under Section 217 of the Income Tax Act- Non-Resident of Canada 2017-01-04 5014-C T1 General 2016- NU428- Nunavut Tax 2017-01-04 5014-D T1 General 2016- Territorial Worksheet- Nunavut 2017-01-04 5014-S11 T1 General 2016- Schedule NU(S11)- Territorial Tuition, Education, and Textbook Amounts- Nunavut 2017-01-04 5014-S2 T1 General 2016- Schedule NU(S2)- Territorial Amounts Transferred from Your Spouse or Common-Law Partner- Nunavut 2017-01-04 5014-S6 T1 General 2016- Schedule 6- Working Income Tax Benefit- Version for Nunavut (NU) only 2017-01-04 5014-TC T1 General 2016- NU479- Nunavut Credits 2017-01-04 AGR-1 Statement of Farm-Support Payments 2014-12-09 AGR-1SUM Return of Farm-Support Payment 2014-12-12 CPT1 Request for a Ruling as to the Status of a Worker under the Canada Pension Plan and/or the Employment Insurance Act 2008-04-15 CPT100 Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act 2016-07-08 CPT101 Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act 2016-10-19 CPT111 Certificate of Coverage under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Antigua and Barbuda 2013-06-03 CPT112 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Agreement on Social Security Between Canada and the Republic of Austria 2013-06-10 CPT113 Certificate of Coverage Under the Canada Pension Pursuant to Article V of the Agreement on Social Security Between Canada and Barbados 2013-06-10 CPT114 Certificate Of Coverage Under the Canada Pension Plan Pursuant to articles VI to X of the Agreement on Social Security Between the Government of Canada and the Government of the Republic of Chile 2013-06-10 CPT115 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between Canada and the Republic of Croatia 2013-06-10 CPT116 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of Cyprus 2013-06-10 CPT117 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the Kingdom of Denmark 2013-06-10 CPT118 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Commonwealth of Dominica 2013-06-10 CPT119 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between the Government of Canada and the Government of Grenada 2013-06-10 CPT120 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between Jersey, Guernsey and Canada 2013-06-10 CPT121 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and Belgium 2013-05-10 CPT122 Certificate of Coverage under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between the Government of Canada and Government of Japan 2013-06-04 CPT124 Application to Cover the Employment of an Indian in Canada under the Canada Pension Plan whose income is exempt under the Income Tax Act 2017-04-19 CPT125 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Convention on Social Security Between Canada and Spain 2013-06-03 CPT127 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 11 of the Agreement on Social Security Between Canada and the Kingdom of Norway 2013-05-21 CPT128 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and the republic of Finland 2013-06-11 CPT129 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VI to X of the Agreement on Social Security Between Canada and Sweden 2013-06-11 CPT13 Application for an Employer Resident Outside Canada to Cover Employment in Canada Under the Canada Pension Plan 2015-05-14 CPT130 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 7 to 10 of the Agreement on Social Security Between Canada and the Federal Republic of Germany 2013-05-10 CPT136 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 7 of the Agreement on Social Security Between Canada and the Eastern Republic of Uruguay 2013-06-11 CPT137 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 Of the Agreement on Social Security Between Canada and the Czech Republic 2013-06-11 CPT138 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Agreement On Social Security Between Canada and The Slovak Republic 2013-06-11 CPT139 Canada Pension Plan (CPP)/Employment Insurance (EI)- Authorizing or Cancelling a Representative 2012-08-27 CPT140 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VI to VIII of the Agreement on Social Security Between Canada and Israel 2013-06-11 CPT141 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VII to X of the Agreement on Social Security Between Canada and the Republic of Hungary 2013-06-11 CPT142 Certificate of Coverage under the CPP pursuant to article VI to IX of the Agreement on Social Security between Canada and the Republic of Estonia 2013-06-11 CPT143 Certificate of Coverage under the CPP pursuant to article 6 to 9 of the Agreement on Social Security between Canada and the Republic of Latvia 2013-06-04 CPT144 Certificate of Coverage under the CPP pursuant to Articles 6 to 9 of the Agreement on Social Security between Canada and The Republic of Lithuania 2013-06-04 CPT16 Application for a Self-Employed Person to be Exempt from the Canada Pension Plan for Religious Reasons 2014-03-26 CPT161 Certificate of Coverage under the Canada Pension Plan pursuant to article 6, 7 or 9 of the Agreement on Social Security between Canada and the Republic of Poland 2013-06-11 CPT162 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 7 to 10 of the Agreement On Social Security Between Canada And The Republic Of Serbia 2014-10-21 CPT163 Certificate of Coverage under the Canada Pension Plan Pursuant to Articles 6 to 10 of the Social Security Agreement Between Canada and the Republic of Macedonia 2013-06-11 CPT165 Certificate of Coverage under the Canada Pension Plan Pursuant to Article 6 Paragraph (2) and Articles 7, 8 and 10 of the Social Security Agreement Between Canada and Romania 2013-06-11 CPT166 Certificate of Coverage under the Canada Pension Plan Pursuant to Article 6 of the Convention on Social Security Between Canada and the Government of the Kingdom of Morocco 2013-06-11 CPT168 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Agreement on Social Security Between Canada and the Federative Republic of Brazil 2014-08-01 CPT169 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6, 7 and 10 of the Agreement on Social Security Between Canada and Republic of India 2015-07-23 CPT17 Application to Certify a Religious Sect or a Division of a Religious Sect so that its Self-Employed Members can Apply to be Exempt from the Canada Pension Plan 2015-06-19 CPT170 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 Sub-Paragraph (b) and Articles 7 and 11 of the Social Security Agreement Between Canada and Bulgaria 2014-03-01 CPT171 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 Subparagraph (b) and Articles 6 and 9 of the Social Security Agreement Between Canada and the People's Republic of China 2016-12-01 CPT172 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 Sub-Paragraph (b) and Articles 7 and 9 of the Convention on Social Security Between Canada and the Republic of Peru 2017-02-03 CPT20 Election to Pay Canada Pension Plan Contributions 2017-01-04 CPT30 Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election 2016-11-17 CPT49 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Iceland 2013-05-08 CPT50 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Ireland 2013-05-21 CPT51 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles IV to X of the Agreement on Social Security Between Canada and Italy 2013-05-21 CPT52 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VII of the Agreement on Social Security Between Canada and France 2013-05-21 CPT54 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Hellenic Republic (Greece) 2013-06-03 CPT55 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VI to XI of the Agreement on Social Security Between Canada and Portugal 2013-06-11 CPT56 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States 2013-05-15 CPT57 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Jamaica 2013-06-04 CPT58 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and the Republic of Korea 2013-06-03 CPT60 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Convention on Social Security Between Canada and Luxembourg 2013-06-11 CPT61 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social security Between Canada and the Republic of Malta 2013-06-03 CPT62 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 10 of the Agreement on Social Security Between Canada and the United Mexican States 2013-06-03 CPT63 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Kingdom of the Netherlands 2013-06-02 CPT64 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of the Philippines 2013-06-03 CPT65 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Federation of St. Kitts and Nevis 2013-06-03 CPT66 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Saint Vincent and the Grenadines 2013-06-03 CPT67 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Saint Lucia 2013-06-03 CPT68 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between Canada and the Republic of Slovenia 2013-06-03 CPT69 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Convention on Social Security Between Canada and the Swiss Confederation 2013-06-03 CPT70 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of Trinidad and Tobago 2013-06-03 CPT71 Certificate of Coverage Under the CPP Pursuant to Articles 4 to 7 of the Convention on Social Security Between the Government of Canada and the Government of the United Kingdom 2013-05-10 CPT72 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of Turkey 2013-06-03 CPT8 Application and Undertaking to Cover Employment Outside Canada under the Canada Pension Plan 2015-01-15 CTB9 Canada Child Benefit- Statement of Income 2016-10-28 DC905 Bankruptcy Identification Form 2016-03-24 E691 Air Travellers Security Charge Exemption Certificate 2004-03-17 GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution 2015-05-13 GST528 Authorization to Use an Export Distribution Centre Certificate 2016-04-08 NR301 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a non-resident person 2015-03-30 NR302 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with non-resident partners 2015-04-16 NR303 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a hybrid entity 2015-04-15 NR304 Direct Deposit Request for Non-Resident Account Holders and NR7-R Refund Applicants 2016-02-03 NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada 2015-10-20 NR4SUM Return of Amounts Paid or Credited to Non-Residents of Canada 2015-10-20 NR4(OAS) Statement of Old Age Security Pension Paid or Credited to Non-Residents of Canada 2016-10-28 NR5 Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld for Tax Year_______________ 2015-08-01 NR6 Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty 2013-09-19 NR601 Non-Resident Ownership Certificate- Withholding Tax 2014-11-04 NR602 Non-Resident Ownership Certificate- No Withholding Tax 2014-11-04 NR603 Remittance of Non-Resident Tax on Income from Film or Video Acting Services 2013-09-04 NR7-R Application for Refund Part XIII Tax Withheld 2016-03-15 NR73 Determination of Residency Status (Leaving Canada) 2012-11-14 NR74 Determination of Residency Status (Entering Canada) 2013-03-22 NRTA1 Authorization for Non-Resident Tax Exemption 2001-03-19 ON100 Notice of Objection- Ontario Corporations Tax Act 2008-04-03 ON200 Notice of Appeal- Ontario Corporations Tax Act 2009-01-05 ON201 ON201- Superior Court of Justice (Ontario) 2010-06-29 PD24 Application for a Refund of Overdeducted CPP Contributions or EI Premiums 2016-07-29 R102-R Regulation 102 Waiver Application 2011-06-06 R105 Regulation 105 Waiver Application 2013-02-04 R106 Regulation 102 Waiver Application- Film Industry 2009-11-03 R107 Regulation 105 Waiver Application- Film Industry 2017-02-09 RC1 Request for a Business Number 2016-01-08 RC113 Direct Deposit Request for Children's Special Allowances (CSA) 2017-04-13 RC116 Saskatchewan Family Health Benefits 2013-03-15 RC126 Job Application 2010-04-13 RC145 Request to Close Business Number Program Accounts 2016-07-08 RC154 Schedule of Required Information for the Canada Revenue Agency 2016-04-05 RC161 Authorization for Parliamentarians 2017-01-19 RC18 Calculating Automobile Benefits 2016-11-30 RC193 Service-Related Complaint 2016-11-11 RC199 Voluntary Disclosures Program (VDP) Taxpayer Agreement 2017-01-16 RC1A Business Number- GST/HST Program Account Information 2016-01-08 RC1B Business Number- Payroll Deductions Program Account Information 2016-06-17 RC1C Business Number- Import-Export Program Account Information 2016-01-08 RC201 Working Income Tax Benefit Advance Payments Application for 2017 2017-04-04 RC231 Vendor Electronic Payment Registration Request 2014-08-07 RC232 Ontario Corporations Information Act Annual Return 2010-10-29 RC236 Application for a TFSA (Tax-Free Savings Account) Identification Number 2015-11-12 RC240 Designation of an Exempt Contribution Tax-Free Savings Account (TFSA) 2016-11-16 RC243 Tax-Free Savings Account (TFSA) Return 2016-11-16 RC243-SCH-A Schedule A Excess TFSA Amounts 2017-01-19 RC243-SCH-B Schedule B- Non-Resident Contributions to a Tax Free Savings Account (TFSA) 2016-11-16 RC249 Post-death decline in the value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP- Final Distribution Made in 20______ 2016-11-01 RC257 Request for an Information Return Program Account (RZ) 2014-09-25 RC267 Employee Contributions to a United States Retirement Plan for 2016 – Temporary Assignments 2017-01-04 RC268 Employee Contributions to a United States Retirement Plan for 2016- Cross-Border Commuters 2017-01-04 RC269 Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2016- Non-United States Plans or Arrangements 2017-01-04 RC298 Advantage Tax Return for RRSP or TFSA Issuers or RRIF Carriers 2016-11-16 RC312 Reportable Transaction Information Return (2011 and later tax years) 2016-04-19 RC321 Delegation of Authority 2016-07-13 RC322 AgriInvest Adjustment Request 2017-02-10 RC325 Address change request 2015-12-04 RC339 Individual Return for Certain Taxes for RRSPs or RRIFs 2016-11-16 RC341 Election on Transitional Prohibited Investment Benefit for RRSPs or RRIFs 2013-04-17 RC342 Request by an Insolvency Practitioner for a Waiver of the Requirement to file a T2 Corporation Income Tax Return under Subsection 220(2.1) of the Income Tax Act 2015-08-06 RC343 Worksheet- TFSA contribution room 2017-01-06 RC359 Tax on Excess Employees Profit Sharing Plan Amounts for 2016 2017-01-04 RC360 Saskatchewan Graduate Retention Program 2017-01-04 RC364 Application to Register a Plan as a Pooled Registered Pension Plan 2013-02-18 RC364-CA Application to Register a Pooled Pension Plan 2014-10-30 RC365 Pooled Registered Pension Plan Amendment Information 2015-05-12 RC365-CA Pooled Registered Pension Plan Amendment Information 2015-05-13 RC366 Direct Deposit Request for Businesses 2014-12-11 RC368 Pooled Registered Pension Plan Annual Information Return 2017-03-21 RC368-CA Pooled Registered Pension Plan Annual Information Return 2015-05-12 RC375 Notice of Objection (QST) for Selected Listed Financial Institutions 2014-04-17 RC376 Taxpayer Relief Request- Statement of Income and Expenses and Assets and Liabilities for Individuals 2014-06-18 RC378 Access to Information and Personal Information Request Form 2017-04-11 RC381 Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2016 2017-01-04 RC383 Tax-Exempt Earned Income and Contributions for a Pooled Registered Pension Plan 2017-01-04 RC391 Application for a Canada Revenue Agency Non-Resident Representative Number (NRRN) 2017-01-10 RC4288 Request for Taxpayer Relief- Cancel or Waive Penalties or Interest 2016-07-22 RC431 Request for Re-appropriation of T2 Statute-barred Credits 2016-07-05 RC435 Rollover from a Registered Education Savings Plan to a Registered Disability Savings Plan 2015-11-12 RC438 International Electronic Funds Transfer Report 2015-01-07 RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation 2014-02-28 RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application under subsection 141.02(18) 2014-02-28 RC4532 Individual Tax Return for Registered Disability Savings Plan (RDSP) 2016-12-23 RC459 Reprisal Complaint 2016-11-10 RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing 2012-10-26 RC4609 Election or Revocation of Election To Use the Real-Time Calculation Method or the Reconciliation Method 2012-08-07 RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies 2017-03-07 RC4625 Rollover to a Registered Disability Savings Plan (RDSP) 2017-01-20 RC4649 Country-by-Country Report 2017-02-03 RC471 Home Buyers' Plan (HBP) Cancellation 2016-11-18 RC473 Application for Non-Resident Employer Certification 2017-02-08 RC506 Bank Remitted Payments Adjustment Form 2016-03-03 RC512 Confidential Disclosure Form 2017-02-07 RC518 Declaration of Tax Residence for Individuals- Part XVIII and Part XIX of the Income Tax Act 2017-03-22 RC519 Declaration of Tax Residence for Entities- Part XVIII and Part XIX of the Income Tax Act 2017-05-23 RC520 Declaration of Tax Residence for Individuals- Part XIX of the Income Tax Act 2017-03-22 RC521 Declaration of Tax Residence for Entities- Part XIX of the Income Tax Act 2017-05-19 RC59 Business Consent 2017-05-15 RC590 Electronic Payment Adjustment Form 2008-10-27 RC59X Cancel Business Consent or Delegated Authority 2017-05-15 RC64 Children's Special Allowances 2016-06-30 RC65 Marital Status Change 2017-04-05 RC66 Canada Child Benefits Application 2017-04-05 RC66SCH Status in Canada / Statement of Income 2016-06-30 RC7000-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate 2013-03-28 RC7001-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Residential Condominiums 2013-03-28 RC7002-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Apartment Buildings 2013-03-28 RC7003-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrant First Resellers 2013-03-28 RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate 2017-01-04 RC71 Statement of Discounting Transaction 2017-01-05 RC7190-BC GST190 British Columbia Rebate Schedule 2013-03-28 RC7190-NS GST190 Nova Scotia Rebate Schedule 2010-10-27 RC7190-ON GST190 Ontario Rebate Schedule 2010-06-29 RC7190-WS GST190 Calculation Worksheet 2016-11-07 RC7191-BC GST191 British Columbia Rebate Schedule 2013-03-28 RC7191-ON GST191 Ontario Rebate Schedule 2013-03-28 RC72 Notice of the Actual Amount of the Refund of Tax 2017-01-05 RC7216 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution that is an SLFI to Use Particular Input Tax Credit Allocation Methods 2013-06-06 RC7221 Application for a Selected Listed Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation 2014-02-28 RC7257 Third Party Authorization and Cancellation of Authorization for GST/HST and QST Rebates for Selected Listed Financial Institutions 2017-01-25 RC7259 Business Consent for Selected Listed Financial Institutions 2017-05-15 RC7259X Cancel Business Consent or Delegated Authority for Certain Selected Listed Financial Institutions 2017-05-15 RC7301 Request for a Business Number for Certain Selected Listed Financial Institutions 2016-01-08 RC7301A Business Number- GST/HST Program Account Information and QST Registration for Selected Listed Financial Institutions 2016-01-08 RC7321 Delegation of Authority for Certain Selected Listed Financial Institutions 2017-05-15 RC7345 Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions 2016-07-08 RC7524-BC GST524 British Columbia Rebate Schedule 2013-03-28 RC7524-ON GST524 Ontario Rebate Schedule 2010-06-29 RC76 Application and Agreement to Obtain a Discounter Code / Discounter Direct Deposit Enrolment 2017-01-05 RC79 Deposit Advice 2017-02-15 RC96 Lifelong Learning Plan (LLP) Request to withdraw funds from an RRSP 2016-10-25 T1-ADJ T1 Adjustment Request 2017-01-25 T1-M Moving Expenses Deduction 2017-01-04 T1-OVP 2016 Individual Tax Return for RRSP Excess Contributions 2016-12-15 T1-OVP-S 2016 Simplified Individual Tax Return for RRSP, SPP and PRPP Excess Contributions 2016-11-01 T10 Pension Adjustment Reversal (PAR) 2016-08-12 T1004 Applying for the Certification of a Provisional PSPA 2016-08-19 T1005 Manitoba Tuition Fee Income Tax Rebate 2017-01-04 T1006 Designating an RRSP, an PRPP or an SPP Withdrawal as a Qualifying Withdrawal 2016-08-19 T1007 Connected Person Information Return 2016-08-19 T100A Flow-Through Share Information- Application for a Selling Instrument T100 Identification Number (SITIN) 2006-11-10 T100B Flow-Through Share Information- Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed 2007-03-02 T100C Flow-Through Share Information- Application for a T100 Identification Number (TIN) on the Exercise of Flow-Through Warrants (FTWs) and Details of the FTWs Exercised 2005-07-08 T101 Statement of Resource Expenses 2007-06-18 T1013 Authorizing or Cancelling a Representative 2017-01-04 T1014 British Columbia Training Tax Credit (Individuals) 2017-01-04 T1014-1 British Columbia Training Tax Credit (Employers) 2017-01-04 T1014-2 British Columbia Shipbuilding and Ship Repair Industry Tax Credit (Employers) 2017-01-04 T101A Claim for Renouncing Canadian Exploration Expenditures (CEEs) and Canadian Development Expenditures (CDEs) 2007-05-14 T101B Claim for Adjustments to Canadian Exploration Expenditures (CEEs) and Canadian Development Expenditures (CDEs) Previously Renounced 2007-05-15 T101C Part XII.6 Tax Return 2007-03-28 T101D Summary of Assistance 2007-03-01 T1024 Election to Deem a Proportional Holding in a Qualified Trust Property 2015-11-12 T1030 Election To Claim A Capital Gains Reserve For Individuals (Other Than Trusts) When Calculating The Amount Of A Capital Gain Using The Replacement Property Rules 2011-06-16 T1031 Subsection 13(29) Election in Respect of Certain Depreciable Properties, Acquired for use in a long Term Project 2009-03-20 T1032 Joint Election to Split Pension Income for 2016 2017-01-04 T1036 Home Buyers' Plan (HBP) Request to Withdraw Funds from an RRSP 2016-11-18 T1043 Deduction for Excess Registered Pension Plan Transfers You Withdrew from an RRSP, or RRIF 2016-09-14 T1044 Non-Profit Organization (NPO) Information Return 2014-11-21 T1046 Designation of Resource Amount by an Original Owner 2016-08-19 T1055 Summary of Deemed Dispositions- 2002 and later taxation years 2016-11-08 T106 Information Return of Non-Arm's Length Transactions with Non-Residents 2017-01-26 T1061 Canadian Amateur Athletic Trust Group Information Return 2016-11-04 T1079 Designation of a Property as a Principal Residence by a Personal Trust 2016-11-08 T1079WS Principal Residence Worksheet 2016-11-08 T1086 Election by a Partner Waiving Canadian Development Expenses or Oil and Gas Property Expenses 2001-03-12 T1089 Manitoba Manufacturing and Processing Tax Credit 1998-02-27 T1090 Death of a RRIF Annuitant- Designated Benefit for Year 20__ 2016-11-01 T10SEG T10 Segment 2016-08-12 T10SUM Summary of Pension Adjustment Reversals (PARs) 2016-08-12 T1105 Supplementary Schedule for Dispositions of Capital Property Acquired Before 1972 2017-01-04 T1123 Part II Tax Return- Tobacco Manufacturers' Surtax 1998-03-17 T1129 Newfoundland and Labrador Research and Development Tax Credit (Individuals) 2017-01-04 T1131 Canadian Film or Video Production Tax Credit (2011 and later tax years) 2012-02-01 T1132 Alternative Address Authorization 2017-01-04 T1134 Information Return Relating To Controlled and Not-Controlled Foreign Affiliates (2011 and later taxation years) 2013-01-10 T1135 Foreign Income Verification Statement 2016-06-07 T1136 Old Age Security Return of Income 2017-01-04 T1139 Reconciliation of 2016 Business Income for Tax Purposes 2017-01-04 T1141 Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities 2016-04-01 T1142 Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust 2016-04-01 T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length 2016-10-21 T1146 Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length 2016-10-21 T1149 Remittance Form for Labour-Sponsored Funds Tax Credits Withheld on Redeemed Shares 2015-11-25 T1157 Election For Child Support Payments 2017-01-04 T1158 Registration of Family Support Payments 2017-01-04 T1159 Income Tax Return for Electing Under Section 216 2017-01-04 T1161 List of Properties by an Emigrant of Canada 2017-01-04 T1163 Statement A- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals 2017-02-10 T1164 Statement B- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations 2017-02-10 T1167 Nova Scotia Tax on Large Corporations 1998-02-26 T1169 Election on Disposition of Property by a Mutual Fund Corporation (or a Mutual Fund Trust) to a Mutual Fund Trust 2016-08-31 T1170 Capital Gains on Gifts of Certain Capital Property 2017-01-04 T1171 Tax Withholding Waiver on Accumulated Income Payments from RESPs 2016-11-18 T1172 Additional Tax on Accumulated Income Payments from RESPs 2016-11-18 T1174 Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) 2016-10-21 T1175 Farming- Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses 2017-02-10 T1177 Film or Video Production Services Tax Credit 2012-02-01 T1178 General Index of Financial Information- Short 2016-12-14 T1189 Application to Register a Canadian Amateur Athletic Association Under the Income Tax Act 2012-02-16 T1196 British Columbia Film and Television Tax Credit (2015 and later tax years) 2017-05-30 T1197 British Columbia Production Services Tax Credit (2015 and later tax years) 2017-05-25 T1198 Statement of Qualifying Retroactive Lump-Sum Payment 2016-08-24 T1200 Actuarial Information Summary 2017-03-30 T1204 Government Service Contract Payments 2016-05-26 T1204SUM Government Service Contract Payments- Summary 2016-05-26 T1206 Tax on Split Income- 2016 2017-01-04 T1212 Statement of Deferred Security Options Benefits 2017-01-04 T1213 Request to Reduce Tax Deductions at Source 2016-11-02 T1213(OAS) Request to Reduce Old Age Security Recovery Tax at Source 2016-11-02 T1221 Ontario Focused Flow-Through Share Resource Expenses (Individuals) 2017-01-04 T1223 Clergy Residence Deduction 2016-01-05 T1229 Statement of Resource Expenses and Depletion Allowance 2014-05-05 T123 Election on Disposition of Canadian Securities 2015-12-07 T1231 British Columbia Mining Flow-Through Share Tax Credit 2017-01-04 T1232 Yukon Research and Development Tax Credit (Individuals) 2017-01-04 T1234 Schedule B, Allowable Amounts of Non-Refundable Tax Credits- includes Form T1248, Schedule D 2017-01-04 T1235 Directors/Trustees and Like Officials Worksheet 2014-12-29 T1236 Qualified Donees Worksheet / Amounts provided to other organizations 2014-12-29 T1237 Saskatchewan Farm And Small Business Capital Gains Tax Credit 2017-01-04 T1240 Registered Charity Adjustment Request 2016-03-23 T1241 Manitoba Mineral Exploration Tax Credit 2017-01-04 T1243 Deemed Disposition of Property by an Emigrant of Canada 2017-01-04 T1244 Election, Under Subsection 220(4.5) of The Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property 2017-01-04 T1248 Schedule D, Information About Your Residency Status- Includes Form T1234, Schedule B 2017-01-04 T1249 British Columbia Mining Exploration Tax Credit Partnership Schedule (2003 and later taxation years) 2013-02-19 T1255 Designation of a Property as a Principal Residence by the Legal Representative of a Deceased Individual 2017-01-04 T1256 Manitoba Community Enterprise Development Tax Credit 2017-01-04 T1256-1 Manitoba Small Business Venture Capital Tax Credit (Individuals) 2017-01-04 T1256-2 Manitoba Employee Share Purchase Tax Credit 2017-01-04 T1258 New Brunswick Small Business Investor Tax Credit 2017-01-04 T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents 2016-10-20 T1262 Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds 2017-01-04 T1263 Third-party payments for scientific research and experimental development (SR&ED) 2015-11-10 T1272 Newfoundland and Labrador Direct Equity Tax Credit 2017-01-04 T1273 Statement A- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals 2017-02-10 T1274 Statement B- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations 2017-02-10 T1275 AgriStability and AgriInvest Programs Additional Information and Adjustment Request 2017-02-10 T1284 Saskatchewan Employee's Tools Tax Credit 2017-01-04 T1285 Nova Scotia Equity Tax Credit 2017-01-04 T1287 Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production 2013-11-12 T1288 Application by a Non-Resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production 2013-11-28 T1296 Election, or Revocation of an Election, to Report in a Functional Currency 2016-11-18 T1297 Newfoundland and Labrador Resort Property Investment Tax Credit 2017-01-04 T1299 Manitoba Book Publishing Tax Credit (Individuals) 2017-01-04 T137 Request for Destruction of Records 2016-10-21 T183 Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return 2017-02-01 T183CORP Information Return for Corporations Filing Electronically 2016-12-14 T184 2016 Capital Gains Refund for a Mutual Fund Trust 2016-10-04 T1A Request for Loss Carryback 2017-01-04 T1E-OVP Individual Tax Return for RESP Excess Contributions 2016-11-18 T2 Corporation Income Tax Return (2016 and later tax years) 2017-02-01 T2000 Calculation of Tax on Agreements to Acquire Shares (section 207.1(5) of the Income Tax Act) 2016-11-04 T2002 Election, or Revocation of an Election, Not to Be a Canadian-Controlled Private Corporation (2006 and later tax year) 2016-11-11 T2004 Election by a Credit Union to Allocate Taxable Dividends and Taxable Capital Gains to Member Credit Unions 2015-11-19 T2005 Agreement Among Associated Corporations to Allocate an Amount to Calculate Their Base Level Deduction 2012-11-13 T2010 Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation 2016-11-03 T2011 Registered Pension Plan Change of Information Form 2016-12-29 T2012 Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) 2016-11-10 T2013 Agreement Among Associated Corporations (for Taxation Years Beginning After 1995) 1997-04-30 T2014 Request for a Priority Review of a Registered Pension Plan 2016-12-29 T2016 Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers 2015-12-03 T2017 Summary of Reserves on Dispositions of Capital Property 2017-01-04 T2019 Death of an RRSP Annuitant- Refund of Premiums or Joint Designation on the Death of a PRPP Member for Year____ 2016-11-01 T2022 Election in Respect of the Sale of Debts Receivable 2017-04-11 T2023 Election of a Non-resident Corporation and a Canadian Creditor in Respect of Loans 2017-04-26 T2026 Part XII Tax Return- Tax on Payments to the Crown by a Tax Exempt Person 2005-10-07 T2027 Election to Deem Amount of Settlement of a Debt or Obligation on the Winding-Up of a Subsidiary 2017-04-06 T2028 Calculation of Part II Tax 1995-01-01 T2029 Waiver in respect of the normal reassessment period or extended reassessment period 2010-10-25 T2030 Direct Transfer Under Subparagraph 60(l)(v) 2016-10-07 T2033 Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) 2016-10-07 T2034 Election to Establish Inventory Unit Prices for Animals 2010-12-10 T2036 Provincial or Territorial Foreign Tax Credit 2017-01-04 T2038(IND) Investment Tax Credit (Individuals) 2016-12-15 T2042 Statement of Farming Activities 2016-12-20 T2046 Tax Return Where Registration of a Charity is Revoked 2015-04-13 T2047 Agreement in Respect of Unpaid Amounts 2015-12-16 T2050 Application to Register a Charity Under the Income Tax Act 2017-02-21 T2052 Registered Canadian Amateur Athletic Association Information Return 2013-11-04 T2054 Election for a Capital Dividend Under Subsection 83(2) 2017-04-11 T2055 Election in Respect of a Capital Gains Dividend Under Subsection 131(1) 2017-04-11 T2057 Election on disposition of property by a taxpayer to a taxable Canadian corporation 2015-01-30 T2058 Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation 2016-09-29 T2059 Election on Disposition of Property by a Taxpayer to a Canadian Partnership 2014-12-23 T2060 Election for Disposition of Property Upon Cessation of Partnership 2015-01-05 T2061A Election by an Emigrant to Report Deemed Dispositions of Taxable Canadian Property and Capital Gains and/or Losses Thereon 2005-03-14 T2062 Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property 2016-11-11 T2062A Request by a Non-resident of Canada for a Certificate of Compliance Related to the Disposition of Canadian Resource or Timber Resource Property, Canadian Real Property (Other Than Capital Property), or Depreciable Taxable Canadian Property 2016-11-11 T2062ASCH1 Disposition of Canadian Resource Property by Non-Residents 2001-05-11 T2062B Notice of Disposition of a Life Insurance Policy in Canada by a Non-Resident of Canada 2016-02-03 T2062BSCH1 Certification and Remittance Notice 2001-05-10 T2062C Notification of an acquisition of treaty-protected property from a non-resident vendor 2008-11-28 T2067 Election Not To Be A Public Corporation 2016-11-08 T2069 Election in Respect of Amounts Not Deductible as Reserves for the Year of Death 2011-07-05 T2073 Election to be a Public Corporation 2016-11-11 T2075 Election to Defer Payment of Income Tax, Under Subsection 159(5) of the Income Tax Act by a Deceased Taxpayer's Legal Representative or Trustee 2016-08-12 T2076 Valuation Day Value Election for Capital Properties Owned on December 31, 1971 2001-01-17 T2078 Election Under Subsection 147(10.1) for a Single Payment Received from a Deferred Profit Sharing Plan 2016-10-07 T2079 Election Re: Expropriation Assets Acquired as Compensation for or a Consideration for Sale of Foreign Property Taken by or Sold to Foreign Issuer 2016-12-14 T2081 Excess Corporate Holdings Worksheet for Private Foundations 2010-02-03 T2091(IND) Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust) 2017-01-04 T2091(IND)-WS Principal Residence Worksheet 2017-01-04 T2092 Contributions to a Registered Party or to a Registered Association- Information Return 2016-12-06 T2093 Contributions to a Candidate at an Election- Information Return 2016-12-06 T2094 Registered Charities: Application to Reduce Disbursement Quota 2008-10-18 T2095 Registered Charities: Application for Re-Designation 2011-09-01 T2096 Part XII.1 Return- Tax On Carved-Out Income 2014-12-11 T2100 Joint Election in Respect of an Insurance Business Transferred by a Non-Resident Insurer 2016-12-02 T2101 Election for Gains on Shares of a Corporation Becoming Public 2015-08-14 T2107 Election for a Disposition of Shares in a Foreign Affiliate 2016-01-05 T2121 Statement of Fishing Activities 2016-12-20 T2125 Statement of Business or Professional Activities 2017-01-04 T2140 Part V Tax Return- Tax on Non-Qualified Investments of a Registered Charity 2017-05-09 T2141 Part II.1 Tax Return- Tax on Corporate Distributions 2015-11-12 T2142 Part XII.3 Tax Return Tax on Investment Income of Life Insurers (2016 and later tax years) 2016-05-27 T2143 Election Not To Be a Restricted Financial Institution 2016-09-14 T2145 Election in Respect of the Leasing of Property 2011-06-07 T2146 Election in Respect of Assigned Leases or Subleased Property 2011-06-07 T215 Past Service Pension Adjustment (PSPA) Exempt from Certification 2016-08-12 T2151 Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 2016-10-07 T2152 Part X.3 Tax Return for A Labour-Sponsored Venture Capital Corporation 2015-11-27 T2152-SCH1 Calculating Tax Under Subsection 204.82(2) 2015-11-27 T2152-SCH2 Calculating Tax Under Subsection 204.82(3) and (6) and Section 204.841 2015-11-27 T2152A Part X.3 Tax Return and Request for a Refund for a Labour-Sponsored Venture Capital Corporation 2015-11-27 T2153 Designations under Paragraph 80(2)(i) When Two or More Commercial Obligations Are Settled At The Same Time 2011-06-10 T2154 Designation of Forgiven Amount by the Debtor- Subsections 80(5) to 80(11) 2009-02-24 T2155 Alternative Treatment of Capital Gains Arising Under Section 80.03 on Settlement of Debt 2011-06-10 T2156 Agreement to Transfer a Forgiven Amount Under Section 80.04 2017-03-24 T215SEG T215 Segment 2016-08-12 T215SUM Summary of Past Service Pension Adjustments (PSPAs) Exempt from Certification 2016-08-12 T2200 Declaration of Conditions of Employment 2016-01-05 T2201 Disability Tax Credit Certificate 2017-04-11 T2202A Tuition, Education, and Textbook Amounts Certificate 2016-11-29 T2203 Provincial and Territorial Taxes for 2016- Multiple Jurisdictions 2017-03-03 T2203A Forward Averaging Supplement for 1997- Multiple Jurisdictions 1997-12-29 T2204 Employee Overpayment of 2016 Employment Insurance Premiums 2017-01-04 T2205 Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income 2016-09-14 T2209 Federal Foreign Tax Credits 2017-01-04 T2210 Verification of Policy Loan Interest by the Insurer 2010-12-22 T2214 Application for Registration as a Deferred Profit Sharing Plan 2016-03-18 T2217 Application for Registration as a Registered Investment 2016-02-24 T2220 Transfer from an RRSP, RRIF, PRPP or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership 2016-10-07 T2222 Northern Residents Deductions 2017-01-04 T2223 Election Under Subsection 159(6.1) of the Income Tax Act By a Trust to Defer Payment of Income Tax 2006-08-30 T244 Registered Pension Plan Annual Information Return 2016-12-29 T2SCH1 Net Income (Loss) for Income Tax Purposes (2016 and later tax years) 2016-11-09 T2SCH10 Cumulative Eligible Capital Deduction (2016 and later taxation years) 2017-06-01 T2SCH100 Balance Sheet Information (1998 and later tax years) 2015-01-09 T2SCH101 Opening Balance Sheet Information (1998 and later tax years) 2015-01-08 T2SCH11 Transactions with Shareholders, Officers or Employees 2001-06-15 T2SCH12 Resource-Related Deductions (2013 and later tax years) 2015-12-16 T2SCH125 Income Statement Information (2010 and later tax years) 2015-01-12 T2SCH13 Continuity of Reserves 2011-09-21 T2SCH14 Miscellaneous Payments to Residents 2000-01-12 T2SCH141 Notes Checklist (2010 and later tax years) 2015-01-12 T2SCH15 Deferred Income Plans (2013 and later tax years) 2014-01-24 T2SCH150 Net Income (loss) for Income Tax Purposes for Life Insurance Companies (for tax years beginning after October 31, 2011) 2015-03-31 T2SCH16 Patronage Dividend Deduction (2006 and later taxation years) 2016-06-15 T2SCH17 Credit Union Deductions (2015 and later tax years) 2016-12-16 T2SCH18 Federal and Provincial or Territorial Capital Gains Refund (2010 and later tax years) 2010-06-04 T2SCH19 Non-Resident Shareholder Information (2009 and later tax years) 2009-12-21 T2SCH1S Net Income (Loss) For Income Tax Purposes 2002-03-18 T2SCH2 Charitable Donations and Gifts (2016 and later tax years) 2017-01-11 T2SCH20 Part XIV- Additional Tax on Non-Resident Corporations (2009 and later tax years) 2014-10-01 T2SCH21 Federal and Provincial or Territorial Foreign Income Tax Credits and Federal Logging Tax Credit (2010 and later tax years) 2014-12-13 T2SCH22 Non-Resident Discretionary Trust 2011-10-24 T2SCH23 Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Business Limit (2010 and later taxation years) 2015-11-26 T2SCH24 First Time Filer after Incorporation, Amalgamation or Winding-up of a Subsidiary into a Parent 2005-05-10 T2SCH25 Investment in Foreign Affiliates 2000-01-24 T2SCH27 Calculation of Canadian Manufacturing and Processing Profits Deduction (2015 and later tax years) 2015-12-17 T2SCH28 Election not to be an Associated Corporation 2008-03-01 T2SCH29 Payments to Non-Residents 2000-01-25 T2SCH3 Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculations (2016 and later tax years) 2016-12-09 T2SCH300 Newfoundland and Labrador Manufacturing and Processing Profits Tax Credit (2016 tax year) 2016-11-23 T2SCH301 Newfoundland and Labrador Research and Development Tax Credit (2004 and later taxation years) 2010-12-09 T2SCH302 Additional Certificate Numbers for the Newfoundland and Labrador Film and Video Industry Tax Credit 2003-02-25 T2SCH303 Newfoundland And Labrador Direct Equity Tax Credit (2004 and later taxation years) 2004-12-21 T2SCH304 Newfoundland and Labrador Resort Property Investment Tax Credit (2007 and later tax years) 2008-03-19 T2SCH305 Newfoundland and Labrador Capital Tax on Financial Institutions (2016 and later tax years) 2016-11-23 T2SCH306 Newfoundland and Labrador Capital Tax on Financial Institutions- Agreement among related corporations 2010-01-04 T2SCH307 Newfoundland and Labrador Corporation Tax Calculation (2016 and later tax years) 2017-01-06 T2SCH308 Newfoundland and Labrador Venture Capital Tax Credit (2014 and later tax years) 2015-11-13 T2SCH309 Additional Certificate Numbers for the Newfoundland and Labrador Interactive Digital Media Tax Credit (2015 and later tax years) 2016-03-02 T2SCH31 Investment Tax Credit- Corporations (2014 and later taxation years) 2017-01-06 T2SCH320 Prince Edward Island Manufacturing and Processing Profits Tax Credit (2005 and later taxation years) 2005-11-04 T2SCH321 Prince Edward Island Corporate Investment Tax Credit 2000-02-07 T2SCH322 Prince Edward Island Corporation Tax Calculation (2016 and later tax years) 2017-01-10 T2SCH33 Taxable Capital Employed in Canada- Large Corporations (2014 and later tax years) 2015-12-03 T2SCH34 Taxable Capital Employed in Canada- Financial Institutions (2014 and later tax years) 2014-11-13 T2SCH340 Nova Scotia Research and Development Tax Credit (2002 and later taxation years) 2004-12-21 T2SCH341 Nova Scotia Corporate Tax Reduction for New Small Businesses (2016 and later tax years) 2017-05-02 T2SCH342 Nova Scotia Tax on Large Corporations (2006 and later taxation years) 2007-11-08 T2SCH343 Nova Scotia Tax on Large Corporations- Agreement Among Related Corporations 2008-03-01 T2SCH344 Nova Scotia Manufacturing and Processing Investment Tax Credit (2006 and later taxation years) 2006-12-20 T2SCH345 Additional Certificate Numbers for the Nova Scotia Film Industry Tax Credit 2000-02-07 T2SCH346 Nova Scotia Corporation Tax Calculation (2016 and later tax years) 2017-04-25 T2SCH347 Addition Certificate Numbers for the Nova Scotia Digital Tax Credit (2008 and later tax years) 2008-04-01 T2SCH348 Additional Certificate Numbers for the Nova Scotia Digital Animation Tax Credit (2015 and later tax years) 2016-01-26 T2SCH35 Taxable Capital Employed in Canada- Large Insurance Corporations (2014 and later tax years) 2014-11-26 T2SCH360 New Brunswick Research and Development Tax Credit (2011 and later tax years) 2012-02-27 T2SCH361 New Brunswick Tax on Large Corporations 2006-12-04 T2SCH362 New Brunswick Tax on Large Corporations- Agreement Among Related Corporations 2008-03-01 T2SCH365 Additional Certificate Numbers for the New Brunswick Film Tax Credit 2000-02-09 T2SCH366 New Brunswick Corporation Tax Calculation (2016 and later tax years) 2017-01-06 T2SCH367 New Brunswick Small Business Investor Tax Credit (2014 and later tax years) 2014-12-11 T2SCH37 Calculation of Unused Surtax Credit (2010 and later tax years) 2010-03-25 T2SCH38 Part VI Tax on Capital of Financial Institutions (2010 and later tax years) 2010-03-26 T2SCH380 Manitoba Research and Development Tax Credit (2015 and later tax years) 2015-12-10 T2SCH381 Manitoba Manufacturing Investment Tax Credit (2014 and later tax years) 2014-12-12 T2SCH382 Additional Certificate Numbers for the Manitoba Film and Video Production Tax Credit 2000-02-09 T2SCH383 Manitoba Corporation Tax Calculation (2016 and later tax year) 2015-12-16 T2SCH384 Manitoba Paid Work Experience Tax Credit (2015 and later tax years) 2015-11-24 T2SCH385 Manitoba Odour-Control Tax Credit (2013 and later tax years) 2015-01-13 T2SCH387 Manitoba Small Business Venture Capital Tax Credit (2016 and later tax years) 2016-12-16 T2SCH388 Manitoba Film and Video Production Tax Credit (2012 and later tax years) 2016-01-20 T2SCH389 Manitoba Book Publishing Tax Credit (2011 and later tax years) 2014-12-02 T2SCH39 Agreement Among Related Financial Institutions- Part VI Tax 2010-09-30 T2SCH390 Manitoba Cooperative Development Tax Credit (2010 and later tax years) 2011-11-30 T2SCH391 Manitoba Neighbourhoods Alive! ...

.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. 2012-12-07 NOTICE280 Section 172.1 Information Requirements 2013-01-09 NOTICE281 Subsection 172.1(4) Election for Specified Pension Entity 2013-01-09 NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26 NOTICE283 The Matsqui First Nation Implements the First Nations Goods and Services Tax 2013-05-10 NOTICE284 Bare Trusts, Nominee Corporations and Joint Venture 2014-02-06 NOTICE285 Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies 2014-07-28 NOTICE286 Draft GST/HST Policy Statement- Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates 2014-10-31 NOTICE287 CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts 2015-01-23 NOTICE288 Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions 2015-04-02 NOTICE289 Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax 2015-07-23 NOTICE290 Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections 2015-12-02 NOTICE291 Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax 2015-12-10 NOTICE292 Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador- Questions and Answers 2015-12-23 NOTICE293 Tla'amin Nation – Ratification of Final Agreement 2016-03-29 NOTICE294 Questions and Answers on Simplified Reporting of Specified Housing Supplies 2016-05-04 NOTICE295 Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen 2016-05-19 NOTICE296 Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters 2016-05-19 NOTICE297 HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-06-29 NOTICE298 New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick 2016-06-29 NOTICE299 Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador 2016-06-29 NOTICE300 Déline First Nation Ratification of their Final Self-Government Agreement 2016-08-19 NOTICE301 Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-09-14 NOTICE302 Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island 2016-09-14 NOTICE303 Changes to the Closely-related Test 2016-11-22 NOTICE304 GST/HST Pension Plan Rules for Master Trusts 2017-04-28 NOTICE305 Questions and Answers on the Proposed GST/HST Treatment of Supplies of Naloxone 2017-04-28 NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2017-04-28 NOTICE89 First Nation Tax 1998-08-01 NOTICE91 Information Regarding "Brew on Premises" Operators 1999-05-13 NOTICE92A Kamloops First Nation Tax 1999-08-01 NOTICE92B Questions and Answers Westbank First Nation Tax (FNT) 1998-06-18 NOTICE96 First Nation Tax (FNT) 1999-09-09 P-006 Tax Credits in Relation to Supply of Fuel to Carriers 1995-01-01 P-008 Modifying the Length of Fiscal Months in a Quarter 1995-01-01 P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999) 1999-01-04 P-015 Treatment of Bare Trusts Under the Excise Tax Act 1995-07-25 P-018R Limitation on ITC Eligibility where Person becomes a Registrant 2000-04-04 P-019R Eligibility for ITC on start-up costs- Eligible capital property 1999-08-04 P-021 Application of Subsection 149(3) 1995-01-01 P-024R Temporary Importation of Conveyances 1999-05-21 P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999) 1999-01-04 P-034R2 Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA 1999-10-08 P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000 1995-01-01 P-051R2 Carrying on business in Canada 2005-04-28 P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder 1995-01-01 P-053 Application of all or Substantially all to Residential Complexes 1995-01-01 P-060 Definition of Cost of Capital Property 1995-01-01 P-061 Extension of Transfer Payment Policy 1995-01-01 P-062 Distinction Between Lease, License and Similar Arrangements 1995-01-01 P-063 Output Based Method for Input Tax Credit Allocation 1995-01-01 P-067R A Conveyance or Cargo Container 1999-05-07 P-068 Definition of time periods created by election/revocation of election to change fiscal years 1995-01-01 P-069 Land Allowance for Residential Complexes 1995-07-25 P-070R The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale 1999-02-04 P-074 Taxable Status of Storage Charges 1995-01-01 P-077R2 Single and Multiple Supplies 2004-04-30 P-083 New Home Purchase Agreements in Alberta 1998-09-23 P-084R Forgiven Debts Considered Bad Debts 1999-03-08 P-085 Amounts Eligible for Section 256 GST New Housing Rebate 2000-06-14 P-090 Remote Work Site 1995-01-01 P-097R2 Expense allowances of elected municipal officers and school board members 2001-01-03 P-098R Golf Club Securities 2000-08-11 P-099 The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit' 1995-01-01 P-100R Late Filing of Election for Simplified Accounting 1998-09-24 P-102 Seizures and Repossessions 1999-02-04 P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers 2011-02-23 P-105R Tax Status of a Natural Resource Lease Payment 1999-02-12 P-106 Administrative definition of a 'participant' in a joint venture 1995-07-25 P-108 Raising of Capital 1999-02-04 P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products 2004-09-13 P-111R The Meaning of Sale with Respect to Real Property (Revised) 1999-02-04 P-112R Assessment of Tax Payable where a Purchaser is Insolvent 2000-03-09 P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance 2004-07-19 P-115 Section 134- Security Substitution 1999-02-03 P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable 1999-02-03 P-118R Assessments on a Tax-Extra or Tax-Included Basis 1999-05-07 P-120 Section 134- Transfer of Property on Satisfaction of Debt 1999-02-03 P-122 Section 134- Assignment of a Security Interest 1999-02-03 P-125 Input Tax Credit Entitlement for Tax on Imported Goods 2007-06-06 P-128R2 The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised) 2006-01-05 P-129 Pawnbrokers 1999-02-03 P-131R Revised GST/HST Policy P-131- Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances 2004-09-27 P-132 100% Rebate for Charity Exports 2013-06-28 P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada 1999-02-08 P-136R Administrative Services Only with Stop-Loss 2001-06-06 P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits 1999-05-20 P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant 1999-05-07 P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return 1999-10-07 P-150 Tax Treatment of Imported Computer Software 1995-11-08 P-151 Interpretation of Commercial Service 1999-02-11 P-152R Meaning of 'Canada' For Purposes of Division II Tax 1998-09-23 P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex 1995-07-25 P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) 1999-05-07 P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental- (Revised first on April 1998 second on March 8, 1999) 1999-03-12 P-160R Meaning of the Phrase-Where a Particular Property or Service is Supplied Together with any Other Property or Service- 1998-07-31 P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred 1999-02-11 P-164 Rent To Own Agreements 1999-02-11 P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) 1998-07-31 P-167R Meaning of the First Part of the Definition of Business 2000-04-04 P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots 2004-07-06 P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes 1999-06-02 P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election 1999-02-24 P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998) 2000-08-11 P-173 Meaning of the Phrase "Establishing a Business Venture in Canada" 1999-02-11 P-174 Emphyteutic Leases 1999-01-04 P-175 Costs that Fall within the Scope of Subsection 183(2) 1999-02-11 P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) 1998-10-13 P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA) 1999-03-17 P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta 1999-02-11 P-182R Agency 2003-08-28 P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits 2010-04-28 P-185R Imported Prescribed Publications and Subscription Agents 1999-07-13 P-186 Meaning of the Term Public College 2014-04-10 P-187 Prescribed Form for Joint Venture Elections 1999-01-04 P-189 Meaning of the term "Custodial Service" 1999-02-11 P-194R Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date 2007-08-27 P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999) 1999-08-11 P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner 1998-08-05 P-199R Basic Garbage Collection Services 1999-03-08 P-202 Gift Certificates 2012-04-30 P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit 1998-09-01 P-206 Litigation Services Supplied to Non-Resident Individuals 1999-02-11 P-207 The GST Status of the Supply of a Laser Eye Surgery Service 1999-02-12 P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act) 2005-03-23 P-209R Lawyers' disbursements 2004-07-19 P-214R Foreign-Based Entities which Qualify as a University in the Excise Tax Act (ETA) 1999-05-20 P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act ('ETA') 1998-09-23 P-216 Registration of a Partner. 1998-07-31 P-217 Meaning of the Term-Railway Rolling Stock- 1999-02-03 P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act 2007-08-09 P-219 Place of Supply (HST) for National Equipment Maintenance Contracts 2000-08-24 P-220 Domestic Entities that Qualify as a University in the Excise Tax Act (ETA) 1998-11-06 P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act 1998-11-20 P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (ETA) 1998-12-22 P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home 2000-05-16 P-225 Payments for Vehicle Loss or Damage Under Rental Agreements 1999-01-04 P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies 1999-02-24 P-228 Primary Place of Residence 2000-05-16 P-229 Definition of Vocational School in Section 1 of Part III of Schedule V to the Excise Tax Act 1999-05-20 P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities 2010-07-29 P-231 Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act 1999-06-15 P-233 Tutoring or Instructing in Courses Approved for Credit by a School Authority 1999-09-08 P-236 Supply of Photocopies 2000-04-04 P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required 2008-07-28 P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization 2000-11-08 P-242 Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act 2003-09-16 P-243 Section 232.1- Promotional Allowances 2004-06-02 P-244 Partnerships- Application of subsection 272.1(1) of the Excise Tax Act 2004-08-09 P-245 Determination of 'activities engaged in by the person in the course of operating a public hospital'... 2005-08-16 P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities 2005-10-22 P-247 What constitutes an 'other body established by a government' for purposes of the Excise Tax Act (the Act)? 2005-11-15 P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments 2006-09-20 P-249 Agreements and Novation 2011-06-05 P-250 Late-filed subsection 225.2(4) elections 2008-05-23 P-251 Eating Establishments 2008-12-17 P-252 Agricultural Equipment Supplied Together with Accessories 2009-01-13 P-253 Sharecropping 2009-01-13 P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service 2009-10-09 P-255 Late-filed Section 156 Elections and Revocations 2016-07-22 1-4 Excise and GST/HST Rulings and Interpretations Service 2016-10-25 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 2008-04-11 13-2 Rebates – Legal Aid 2016-05-31 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 2010-04-09 13-5 Non-creditable Tax Charged 2017-01-31 14-1 Direct Sellers 1995-01-01 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election for Nil Consideration 2012-10-18 14-6 Trade Unions and Similar Employee Associations 2017-03-29 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-2 Penalties and Interest 2009-01-09 16-3 Cancellation or Waiver of Penalties and/or Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2016-03-16 17-1 Definition of Financial Instrument 1999-04-01 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-10 Tax Discounters 2000-01-06 17-14 Election for Exempt Supplies 2011-07-28 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-7 De Minimis Financial Institutions 2013-02-12 17-8 Credit Unions 2000-02-22 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2010-05-31 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 19-1 Real Property and the GST/HST 2002-01-21 19-1-1 Special Rules for Real Property under the HST 2002-01-15 19-2 Residential Real Property 2002-12-24 19-2-1 Residential Real Property- Sales 2000-02-16 19-2-2 Residential Real Property- Rentals 2003-02-17 19-2-3 Residential Real Property- Deemed Supplies 2002-01-23 19-2-4 Residential Real Property- Special Issues 2001-12-20 19-3 Real Property Rebates 2002-02-21 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 19-3-1-1 Stated Price Net of Rebate 2006-08-22 19-3-1-2 Stated Price Net of Rebate- GST at 5% 2007-12-13 19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21 19-3-3 Rebate for Cooperative Housing 2000-02-16 19-3-4 Rebate for Owner-Built Homes 2002-02-21 19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05 19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15 19-3-7 Real Property Rebates- Special Issues 2000-02-16 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-4-1 Commercial Real Property- Sales and Rentals 1999-09-08 19-4-2 Commercial Real Property- Deemed Supplies 2001-01-14 19-5 Land and Associated Real Property 2002-06-05 2-1 Required registration 1999-11-16 2-2 Small suppliers 2000-10-16 2-3 Voluntary registration 2003-04-01 2-4 Branches and divisions 2002-11-27 2-5 Non-resident registration 2006-02-23 2-6 Security requirements for non-residents 1999-11-16 2-7 Cancellation of Registration 2005-05-26 25-2 Designation of Hospital Authorities 2009-03-17 27-1 Calculating the GST/HST on Tour Packages 2009-06-08 27-2 Conventions 2009-08-27 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-2 Freight Transportation Services 2004-03-31 28-3 Passenger Transportation Services 1999-08-24 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-3-1 Drop-Shipments 2008-10-08 3-4 Residence 2000-04-25 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2008-12-16 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-2 Exports – Tangible Personal Property 2014-08-13 4-5-3 Export- Services and Intellectual Property 1998-06-20 5-3 Exempt Legal Services 2016-05-31 7-5 Electronic Filing and Remitting 2003-04-01 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 8-3 Calculating Input Tax Credits 2014-08-07 8-4 Documentary Requirements for Claiming Input Tax Credits 2012-08-09 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 2011-11-14 9-1 Taxable Benefits (Other than Automobile Benefits) 2011-11-14 9-2 Automobile Benefits 2011-11-14 9-3 Allowances 2012-06-27 9-4 Reimbursements 2012-06-27 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2015-11-17 B-037R Imported Computer Software (TIB B-037R) 1995-03-30 B-038 Returnable Containers Other than Beverage Containers 2008-03-28 B-039 GST/HST Administrative Policy- Application of the GST/HST to Indians 2013-06-25 B-046 Administrative Guidelines for Municipalities (TIB) 2003-02-11 B-052 GST Treatment of Products and Services of Life and Health Insurance Companies (TIB) 1995-01-01 B-053 Construction Supply and Installation Contracts (TIB) 1995-01-01 B-057 List of Products and Services of Trust Companies (TIB) 1995-01-01 B-067 Goods and Services Tax Treatment of Grant and Subsidies (TIB) 1995-01-01 B-068 Bare Trusts 2004-12-09 B-073 Sale of Freehold Mineral Titles 2006-01-26 B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province 1997-03-11 B-080R Rebates of HST on Supplies Made From the Participating Provinces 1997-12-10 B-081 Application of the HST to Imports 1997-03-11 B-084R Treatment of Used Goods 1999-08-11 B-086 Rebate for specially-equipped vehicles for persons with disabilities 1999-10-08 B-087 GST-HST New Residential Rental Property Rebate 2002-02-05 B-088 Export Distribution Centre Program 2002-07-04 B-089 Returnable Containers 2002-04-23 B-090 GST/HST and Electronic Commerce 2002-07-12 B-091R Application of the GST/HST to Prepaid Funeral Arrangements 2008-11-27 B-092 Substantial Renovations and the GST/HST New Housing Rebate 2005-01-06 B-093 Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements 2008-11-27 B-094 Amendments to the Point-of-Sale Rebate for Printed Books 2010-04-09 B-095 The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) 2011-06-02 B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2011-08-26 B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2011-08-26 B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions 2011-08-26 B-100 Standardized Accounting 2008-02-14 B-101 Trusts 2008-05-01 B-102 First Nations Goods and Services Tax- Place of Supply 2012-07-16 B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province 2012-07-05 B-104 Harmonized Sales Tax- Temporary Recapture of Input Tax Credits in Ontario and British Columbia 2010-06-21 B-105 Changes to the Definition of Financial Service 2016-06-29 B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act 2011-08-26 B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST 2013-04-19 B-108 Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1 2014-02-05 B-109 Application of the GST/HST to the Practice of Naturopathic Doctors 2015-07-31 B-110 Application of the GST/HST to the Practice of Acupuncture 2017-04-13 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-6-1 Time of Liability General Rule (GST 300-6-1) Reprint 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) Reprint 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) Reprint 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) Reprint (See Changes to Paragraphs 7 and 8 October 1997) 1997-12-02 G300-6-16 Combined Supplies (GST 300-6-16) 1995-07-10 G300-6-2 Payments (GST 300-6-2) 1995-07-10 G300-6-3 Invoices (GST 300-6-3) 1995-07-10 G300-6-4 Agreements in Writing (GST 300-6-4) 1995-07-10 G300-6-6 Continuous Supplies (GST 300-6-6) Reprint 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) Reprint 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) Reprint 1995-07-10 G300-7 Value of Supply (GST 300-7) 1995-07-10 G300-7-10 Foreign Currency (GST 300-7-10) 1995-07-10 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7-8 Early / Late Payments (GST 300-7-8) 1995-07-10 G300-8 Imported Goods (GST 300-8) 1995-07-10 G300-9 Imported Services and Intangible Property (GST 300-9) 1995-07-10 G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1) 1995-07-11 G400-3-2 Employee and Shareholder Benefits (GST 400-3-2) 1995-07-11 G400-3-4 Passenger Vehicles and Aircraft (GST 400-3-4) 1995-07-11 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 G500-2-1 Authorized Fiscal Periods and Reporting Periods (GST 500-2-1) 1995-07-11 G500-2-2 Instalments (GST 500-2-2) 1995-07-11 G500-2-4 Calculation of Liability (GST 500-2-4) 1995-07-11 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 RC350 The Foreign Convention and Tour Incentive Program 2012-05-15 RC4022 General Information for GST/HST Registrants 2017-01-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2016-10-27 RC4028 GST/HST New Housing Rebate 2016-10-04 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2013-03-28 RC4034 GST/HST Public Service Bodies' Rebate 2017-01-06 RC4036 GST/HST Information for the Travel and Convention Industry 2016-10-04 RC4049 GST/HST Information for Municipalities 2016-01-05 RC4050 GST/HST Information for Selected Listed Financial Institutions 2011-05-18 RC4052 GST/HST Information for the Home Construction Industry 2016-10-04 RC4058 Quick Method of Accounting for GST/HST 2017-01-05 RC4072 First Nations Tax (FNT) 2013-03-28 RC4080 GST/HST Information for Freight Carriers 2013-03-28 RC4081 GST/HST Information for Non-Profit Organizations 2016-01-05 RC4082 GST/HST Information for Charities 2016-10-04 RC4091 GST/HST Rebate for Partners 2013-03-28 RC4103 GST/HST Information for Suppliers of Publications 2013-03-28 RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases 2014-09-26 RC4231 GST/HST New Residential Rental Property Rebate 2016-10-04 RC4247 The Special Quick Method of Accounting for Public Service Bodies 2013-03-28 RC4405 GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4419 Financial Institution GST/HST Annual Information Return 2016-07-28 RC542 Changes affecting your GST/HST return 2016-05-19 RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2016-07-28 NEWS100 Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS101 Excise and GST/HST News- No. 101 (March 2017) 2017-03-03 NEWS102 Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 NEWS75 Excise and GST/HST News- No. 75 (Winter 2010) 2010-02-24 NEWS76 Excise and GST/HST News- No. 76 (Spring 2010) 2010-06-22 NEWS77 Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26 NEWS78 Excise and GST/HST News- No. 78 (Fall 2010) 2010-11-25 NEWS79 Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS80 Excise and GST/HST News- No. 80 (Spring 2011) 2011-06-07 NEWS81 Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS82 Excise and GST/HST News- No. 82 (Fall 2011) 2011-11-03 NEWS83 Excise and GST/HST News – No. 83 (Winter 2012) 2012-01-24 NEWS84 Excise and GST/HST News – No. 84 (Spring 2012) 2012-05-08 NEWS85 Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 Excise and GST/HST News – No. 91 (2014) 2014-05-01 NEWS92 Excise and GST/HST News – No. 92 (2014) 2014-07-29 NEWS93 Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 Excise and GST/HST News – No. 96 (June 2015) 2015-06-24 NEWS97 Excise and GST/HST News- No. 97 (November 2015) 2015-11-18 NEWS98 Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 15-122 New Reporting Requirement 2015-12-31 5000-G General Income Tax and Benefit Guide 2016- All Provinces Except Non-Residents 2017-01-04 5001-PC T1 General 2016- Information for Residents of Newfoundland and Labrador 2017-01-04 5002-PC T1 General 2016- Information for Residents of Prince Edward Island 2017-01-04 5003-PC T1 General 2016- Information for Residents of Nova Scotia 2017-01-04 5004-PC T1 General 2016- Information for Residents of New Brunswick 2017-01-04 5005-PC T1 General 2016- Information for Residents of Quebec 2017-01-04 5006-PC T1 General 2016- Information for Residents of Ontario 2017-01-04 5007-PC T1 General 2016- Information for Residents of Manitoba 2017-04-28 5008-PC T1 General 2016- Information for Residents of Saskatchewan 2017-01-04 5009-PC T1 General 2016- Information for Residents of Alberta 2017-01-04 5010-PC T1 General 2016- Information for Residents of British Columbia 2017-01-04 5011-PC T1 General 2016- Information for Residents of Yukon 2017-01-04 5012-PC T1 General 2016- Information for Residents of the Northwest Territories 2017-01-04 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada- 2016 2017-01-04 5014-PC T1 General 2016- Information for Residents of Nunavut 2017-01-04 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 CHARITIESNEWS-02 ARCHIVED- Registered Charities Newsletter- Spring 1992- No. 2 1995-01-01 CHARITIESNEWS-03 ARCHIVED- Registered Charities Newsletter- Winter 1992-93- No. 3 1995-01-01 CHARITIESNEWS-04 ARCHIVED- Registered Charities Newsletter- Spring 1994- No. 4 1995-01-01 CHARITIESNEWS-05 ARCHIVED- Registered Charities Newsletter- Winter 1995-96- No. 5 1995-01-01 CHARITIESNEWS-06 ARCHIVED- Registered Charities Newsletter- Summer 1996- No. 6 1996-06-21 CHARITIESNEWS-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 CHARITIESNEWS-07 ARCHIVED- Registered Charities Newsletter- Summer 1998- No.7 1998-06-21 CHARITIESNEWS-08 ARCHIVED- Registered Charities Newsletter- Spring 1999- No. 8 1999-03-21 CHARITIESNEWS-09 ARCHIVED- Registered Charities Newsletter- Spring 2000- No. 9 2000-07-14 CHARITIESNEWS-10 ARCHIVED- Registered Charities Newsletter- Spring 2001- No. 10 2001-02-07 CHARITIESNEWS-11 ARCHIVED- Registered Charities Newsletter- Autumn 2001- No. 11 2001-09-21 CHARITIESNEWS-12 ARCHIVED- Registered Charities Newsletter- Spring 2002- No. 12 2002-03-21 CHARITIESNEWS-13 ARCHIVED- Registered Charities Newsletter No. 13 2002-08-29 CHARITIESNEWS-14 ARCHIVED- Registered Charities Newsletter No. 14 2003-03-28 CHARITIESNEWS-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 CHARITIESNEWS-16 ARCHIVED- Registered Charities Newsletter No. 16 2003-10-17 CHARITIESNEWS-17 ARCHIVED- Registered Charities Newsletter No. 17 2004-01-27 CHARITIESNEWS-18 ARCHIVED- Registered Charities Newsletter No. 18 2004-04-13 CHARITIESNEWS-19 ARCHIVED- Registered Charities Newsletter No. 19 2004-06-18 CHARITIESNEWS-20 ARCHIVED- Registered Charities Newsletter No. 20 2004-11-16 CHARITIESNEWS-21 ARCHIVED- Registered Charities Newsletter No. 21 2005-01-25 CHARITIESNEWS-22 ARCHIVED- Registered Charities Newsletter No. 22 2005-03-08 CHARITIESNEWS-23 ARCHIVED- Registered Charities Newsletter No. 23 2009-07-10 CHARITIESNEWS-24 ARCHIVED- Registered Charities Newsletter No. 24 2005-08-26 CHARITIESNEWS-25 ARCHIVED- Registered Charities Newsletter No. 25 2005-11-10 CHARITIESNEWS-26 ARCHIVED- Registered Charities Newsletter No. 26 2006-04-04 CHARITIESNEWS-27 ARCHIVED- Registered Charities Newsletter No. 27 2006-12-15 CHARITIESNEWS-28 ARCHIVED- Registered Charities Newsletter No. 28 2007-08-15 CHARITIESNEWS-29 ARCHIVED- Registered Charities Newsletter No. 29 2008-03-31 CHARITIESNEWS-30 ARCHIVED- Registered Charities Newsletter No. 30 2008-08-15 CHARITIESNEWS-31 ARCHIVED- Registered Charities Newsletter No. 31 2008-11-27 CHARITIESNEWS-32 ARCHIVED- Registered Charities Newsletter No. 32 2009-05-28 CHARITIESNEWS-33 ARCHIVED- Registered Charities Newsletter No. 33 2009-12-16 P102 Support Payments- Includes Form T1158 2017-01-04 P105 Students and Income Tax 2016-12-21 P113 Gifts and Income Tax 2016 2017-01-04 P119 When You Retire 2016-01-05 P133 Your Appeal Rights- Canada Pension Plan and Employment Insurance Coverage 2012-09-13 P134 Using Your Home for Daycare 2017-01-04 P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act 2014-06-03 RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer 2016-11-11 RC188 Keeping Records 2009-10-23 RC190 Information for Educational Institutions Outside Canada 2016-12-22 RC191 Qualified Donee: Becoming a Prescribed University Outside Canada 2017-01-05 RC192 Information for Students- Educational Institutions Outside Canada 2016-12-22 RC2 The Business Number and Your Canada Revenue Agency Program Accounts 2016-01-08 RC284 Protect Yourself Against Identity Theft 2010-01-15 RC4004 Seasonal Agricultural Workers Program 2017-02-15 RC4015 Reconciliation of Business Income for Tax Purposes- 2016 2017-01-04 RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns 2017-03-01 RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones 2016-12-23 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2016 2017-02-10 RC4064 Disability-Related Information- 2016 2016-12-29 RC4065 Medical Expenses- 2016 2017-01-04 RC4067 Protocol- Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency 2016-01-20 RC4070 Information for Canadian Small Businesses 2017-03-28 RC4088 General Index of Financial Information (GIFI) 2015-11-27 RC4089 Guide to Form T1178, General Index of Financial Information- Short 2016-12-14 RC4092 Registered Education Savings Plans 2016-11-25 RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax 2013-03-28 RC4110 Employee or Self-employed? ... -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 IT285R2 ARCHIVED- Capital Cost Allowance- General Comments 1995-01-01 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 IT305R4 ARCHIVED- Testamentary Spouse Trusts 1996-10-30 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 IT320R3 ARCHIVED- Qualified Investments- Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds 2003-03-12 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 IT337R4-CONSOLID CANCELLED- Retiring Allowances 2006-02-22 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 IT418 ARCHIVED- Capital cost allowance- Partial dispositions of property 1995-01-01 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 IT432R2 ARCHIVED- Benefits Conferred on Shareholders 2004-09-10 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 IT470R-CONSOLID ARCHIVED- Employees' Fringe Benefits 1999-10-08 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 IT478R2 ARCHIVED- Capital Cost Allowance- Recapture and Terminal Loss 1999-09-17 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 IT484R2 ARCHIVED- Business Investment Losses 1996-11-28 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 IT491 ARCHIVED- Former business property 1995-01-01 IT491SR ARCHIVED- Former business property 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 IT499R ARCHIVED- Superannuation or Pension Benefits 1995-01-01 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 IT504R2-CONSOLID ARCHIVED- Visual Artists and Writers 2000-12-21 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 IT513R ARCHIVED- Personal Tax Credits 2004-04-15 IT514 ARCHIVED- Work Space in Home Expenses 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 IT525R-CONSOLID ARCHIVED- Performing Artists 2002-04-30 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 IT66R6 ARCHIVED- Capital dividends 1995-01-01 IT67R3 ARCHIVED- Taxable dividends from corporations resident in Canada 1995-01-01 IT73R6 ARCHIVED- The Small Business Deduction 2002-06-18 IT76R2 ARCHIVED- Exempt portion of pension when employee has been a non-resident 1995-01-01 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 IT85R2 ARCHIVED- Health and Welfare trusts for employees 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) 2002-06-05 ITNEWS-23 ARCHIVED- Income Tax- Technical News No. 23 (June 18, 2002) 2003-05-14 ITNEWS-24 CANCELLED- Income Tax- Technical News No. 24 (October 1, 2002) 2002-10-10 ITNEWS-25 ARCHIVED- Income Tax- Technical News No. 25 (October 30, 2002) 2002-10-30 ITNEWS-26 CANCELLED- Income Tax- Technical News No. 26 (December 24, 2002) 2003-03-04 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-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) 2008-02-15 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-40 CANCELLED- Income Tax- Technical News No. 40 (June 11, 2009) 2009-06-11 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-43 ARCHIVED- Income Tax- Technical News No. 43 (September 24, 2010) 2010-09-24 ITNEWS-44 ARCHIVED- Income Tax- Technical News No. 44 (April 13, 2011) 2011-04-13 TI-001 Sale of a Residence by an Owner Builder 2005-01-14 RC4272 Employment Equity at the Canada Revenue Agency Annual Report 2016-09-09 RC4407 How to donate wisely: The Canada Revenue Agency and registered charities 2011-07-18 RC4415 2015-2016 Annual Report to Parliament on the Administration of the Access to Information Act 2016-09-02 RC4415-1 2015-2016 Annual Report to Parliament on the Administration of the Privacy Act 2016-09-02 RC4420 Information on CRA- Service Complaints 2015-01-05 RC4635 Reducing Participation in the Underground Economy 2014-11-27 Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

Calculating your rebate on or for the provincial part of the HST or portion thereof Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service: A- B where: A is the amount of the provincial part of HST paid for the supply B is the total of all amounts, each of which is determined for a participating province by the formula: C × D where: C is one of the following: zero, if the property or service is a specified item in respect of the participating province in any other case, the amount of tax that would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply: at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province in any other case, at the tax rate for the particular participating province D is the extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province When to file the rebate application You have one year to file your application from the day that the tax became payable. ... Qualifying prepared food and beverages – Ontario only Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than $4.00, whether consumed on or off the premises where they are sold. ... Rebate amount on the provincial part of the HST under subsection 165(2) of the ETA If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and tax is payable under subsection 165(2) use the following formulas to determine the amount of the rebate you can claim for the supply of property or service in a participating province: A- B where: A is the provincial part of the HST B is the total of all amounts, each of which is determined for a participating province by the following formula: C × D where: C is the provincial part of HST that would have become payable under subsection 165(2) for the supply at the particular time if it were calculated at the tax rate for the participating province D is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province Rebate amount on tax for tangible personal property If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and tax is payable under section 212.1 or 218.1 or subsection 220.06(1) for tangible personal property, use the following formula to determine the amount of the rebate you can claim: E- F where: E is the provincial part of the HST self-assessed under the applicable section or subsection referred to above F is the total of all amounts, each of which is determined for a participating province by the following formula: G × H where: G is the provincial part of the HST that would have become payable under the applicable section or subsection for the property at the particular time if that tax were calculated at the tax rate for the participating province H is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province Rebate amount on tax for intangible personal property or services If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and tax is payable under section 218.1 or subsection 220.08(1) for a supply of intangible personal property or a service on the amount of consideration for that supply, use the following formula to determine the amount of the rebate you can claim: I- J where: I is the provincial part of the HST self-assessed under the applicable section or subsection referred to above J is the total of all amounts, each of which is determined for a participating province by the following formula: K × L where: K is the amount of tax that would have become payable under the applicable section or subsection at the particular time if the supply were acquired by the investment plan for consumption, use or supply exclusively in the participating province L is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province Rebate amount on tax payable under subsections 220.05(1) or 220.07(1) of the ETA If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan), and tax is payable under subsection 220.05(1) or 220.07(1) for bringing tangible personal property into a participating province, use the following formula to calculate your claim: M- N where: M is the provincial part of the HST self-assessed under the applicable subsection referred to above N is the total of all amounts, each of which is determined for a participating province by the following formula: O × P where: O is the provincial part of the HST that would have become payable under the applicable subsection for the bringing in of the property, if the property were brought into the participating province P is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province When to file the rebate application You have one year to file your application from the day that the tax became payable for the supply. ...

Action 37 We will support the creation of accessible tools and resources to manage our fleet by: updating the supporting forms and tools; reviewing fleet management forms and tools to integrate accessibility considerations (for example, the business case for acquiring vehicles); and, making sure that the other tools or documents we use to support fleet management are accessible (for example, authorization or taxable benefits forms and logbooks). ... Parliamentary entities include the: House of Commons Senate Library of Parliament, and Parliamentary Protective Service Source: Summary of the Accessible Canada Act Accessibility Plans The Act requires that organizations: prepare and publish accessibility plans: make accessibility plans to identify, remove and prevent barriers in the priority areas in their: policies programs practices services update their plans every 3 years or as specified in regulations, and consult people with disabilities when creating and updating their plans set up a feedback process: have a way to receive and deal with feedback about their accessibility prepare and publish progress reports: make regular progress reports that describe the actions the organization has taken to implement their accessibility plans include information in their reports on feedback received and how the organization took the feedback into consideration, and consult people with disabilities when preparing their reports Source: Summary of the Accessible Canada Act Accessibility The degree to which a product, service, program or environment is available to be accessed or used by all. ... The Information Technology Branch developed tools, and training as well as governance and risk models to improve the accessibility of technical solutions. 2021 The CRA conducted a scan of our public-facing programs and services to start identifying accessibility barriers for consideration in our Accessibility Plan. ...

Important considerations for charities include the following: services should not be contracted out to non-charitable entities if they could be delivered as effectively and efficiently using the charity's own resources a charity should fully document procurement, negotiation, and approval of all contracts (see Keeping complete and detailed records relating to fundraising activities) details of purchasing and hiring practices and processes should be disclosed to the public (see Providing disclosures about fundraising costs, revenues, practices, and arrangements) 144. ... A.9 The CRA recognizes that revenues from a donor development drive may not be realized in the same fiscal period as expenditures related to that drive, and will take this into consideration when examining a charity’s activities. ... However, directors and trustees of charities are subject to special considerations in addition to those imposed by the Income Tax Act. ...

As a result, the payment gap cannot be directly added to previous tax gap estimates without special considerations (see Section 2.2 for more details). ... These considerations, including additional information on the impact of audits for other tax gaps, will be explored in greater detail in a future tax gap report. ... Therefore, the payment gap cannot be directly added to previous tax gap estimates without special considerations. ...

We will work with clients toward a common goal, taking into consideration their unique needs and circumstances in each interaction and across all activities. ... Over the planning period, we will: further strengthen the CRA's overall privacy management framework and position the CRA as a leader in sound privacy management by addressing all recommendations raised in the recent review Our commitment to Canadians March 2020 – improve internal reporting about the state of privacy at the CRA March 2020 – make sure all new initiatives take privacy considerations into account March 2020 – improve governance and controls by defining roles and responsibilities of key senior CRA officials to address privacy gaps Increasing transparency The CRA holds itself to high standards of performance and quality while striving to achieve results for Canadians. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

We will ensure the CRA incorporates ethical considerations and follows established industry norms and principles when implementing emerging technologies. ... The Board will continue to oversee and consider risk through timely discussions and consideration of emerging trends as well as focusing on the corporate risk profile. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

At the same time, the CRA will increase consideration of penalties for repeat offenders and focus its resources on high-risk audits and the most significant criminal investigations. ... Increase the consideration of penalties for gross negligence and third party involvement in cases of serious repeated non-compliance Commitment: March 2022 – Provide auditors with communications and training products that promote the application of penalties for gross negligence and third party involvement The CRA is committed to gender balance. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...