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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)? ...

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. ...

.) – 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)? ...

However, if you do so, remember that should double taxation occur on the transactions you wanted covered under the APA, the competent authorities' position on the issues previously considered under the APA request may remain the same. 72. ...

However, if you do so, remember that should double taxation occur on the transactions you wanted covered under the APA, the competent authorities' position on the issues previously considered under the APA request may remain the same. 72. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...