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GST/HST Policy Statements On this page P-001- P-049 P-050- P-099 P-100- P-149 P-150- P-199 P-201- P-249 P-250- P-299 P-001- P-049 P-006 Tax Credits in Relation to Supply of Fuel to Carriers P-008 Modifying the Length of Fiscal Months in a Quarter P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999) P-015 Treatment of Bare Trusts Under the Excise Tax Act P-018R Limitation on ITC Eligibility where Person becomes a Registrant P-019R Eligibility for ITC on start-up costs- Eligible capital property P-021 Application of Subsection 149(3) P-024R Temporary Importation of Conveyances P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999) P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000 P-050- P-099 P-051R2 Carrying on business in Canada P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder P-053 Application of all or Substantially all to Residential Complexes P-060 Definition of Cost of Capital Property P-062 Distinction Between Lease, License and Similar Arrangements P-067R A Conveyance or Cargo Container P-068 Definition of time periods created by election/revocation of election to change fiscal years P-069 Land Allowance for Residential Complexes 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 P-074 Taxable Status of Storage Charges P-077R2 Single and Multiple Supplies P-083 New Home Purchase Agreements in Alberta P-084R Forgiven Debts Considered Bad Debts P-085 Amounts Eligible for Section 256 GST New Housing Rebate P-090 Remote Work Site P-098R Golf Club Securities 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' P-100- P-149 P-100R Late Filing of Election for Simplified Accounting P-102 Seizures and Repossessions P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers P-105R Tax Status of a Natural Resource Lease Payment P-106 Administrative definition of a 'participant' in a joint venture P-108 Raising of Capital P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products P-111R The Meaning of Sale with Respect to Real Property (Revised) P-112R Assessment of Tax Payable where a Purchaser is Insolvent P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance P-115 Section 134- Security Substitution P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable P-118R Assessments on a Tax-Extra or Tax-Included Basis P-120 Section 134- Transfer of Property on Satisfaction of Debt P-122 Section 134- Assignment of a Security Interest P-125 Input Tax Credit Entitlement for Tax on Imported Goods 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) P-129 Pawnbrokers P-131R Revised GST/HST Policy P-131- Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances P-132 100% Rebate for Exports by a Charity or a Public Institution P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada P-136R Administrative Services Only with Stop-Loss P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return P-150- P-199 P-150 Tax Treatment of Imported Computer Software P-151 Interpretation of Commercial Service P-152R Meaning of 'Canada' For Purposes of Division II Tax P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental P-160R Meaning of the Phrase-Where a Particular Property or Service is Supplied Together with any Other Property or Service- P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred P-164 Rent To Own Agreements P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) P-167R Meaning of the First Part of the Definition of Business 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 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 P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election 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) P-173 Meaning of the Phrase ''Establishing a Business Venture in Canada'' P-174 Emphyteutic Leases P-175 Costs that Fall within the Scope of Subsection 183(2) P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) 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) P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta P-182R Agency P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits P-185R Imported Prescribed Publications and Subscription Agents P-187 Prescribed Form for Joint Venture Elections P-189 Meaning of the term “Custodial Service” P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999) P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner P-199R Basic Garbage Collection Services P-201- P-249 P-202 Gift Certificates 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 P-206 Litigation Services Supplied to Non-Resident Individuals P-207 The GST Status of the Supply of a Laser Eye Surgery Service P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act) P-209R Lawyers' disbursements P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act (ETA) P-216 Registration of a Partner. ...

You are considered to have filed on time as long as the CRA receives your return, or it is postmarked, by April 30. ...