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Section 88.1 is somewhat similar to section 48 except that it deems a disposition of each property rather than certain capital properties and applies only to a corporation that was incorporated in Canada and was resident in Canada at some time and that has, after August 28, 1980, either (a) been granted articles of continuance (or similar corporate constitutional documents) in a jurisdiction outside Canada, or (b) become resident in a jurisdiction outside Canada and as a consequence becomes exempt from Part I tax on its subsequent income from non-Canadian sources by virtue of any Act of Parliament or anything approved, made or declared to have the force of law thereunder (generally a tax convention). 19. ...

" on this page); a federal or provincial government employee and you either lived in Canada just before being posted abroad or you received a representation allowance for 2002; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty or another agreement or convention, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2002 was not more than $7,634. ...

”; a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2005; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2005 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

Section 88.1 is somewhat similar to section 48 except that it deems a disposition of each property rather than certain capital properties and applies only to a corporation that was incorporated in Canada and was resident in Canada at some time and that has, after August 28, 1980, either (a) been granted articles of continuance (or similar corporate constitutional documents) in a jurisdiction outside Canada, or (b) become resident in a jurisdiction outside Canada and as a consequence becomes exempt from Part I tax on its subsequent income from non-Canadian sources by virtue of any Act of Parliament or anything approved, made or declared to have the force of law thereunder (generally a tax convention). 19. ...

GST/HST forms 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 GST74, Election and Revocation of an Election to Use the Quick Method of Accounting GST115, GST/HST Rebate Application for Tour Packages GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST386, Rebate Application for Conventions GST488, Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities RC59, Business Consent for Access by Telephone and Mail RC79, Deposit Advice RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada RC325, Address change request RC366, Direct Deposit Request for Businesses RC4521, Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4600, Election or Revocation of an Election Under Subsection 217.2(1) RC4607, GST/HST Pension Entity Rebate Application and Election RC4618, Election or Revocation of an Election for GST/HST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity RC7003-ON, Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrant First Resellers RC7004-BC, British Columbia Transition Rebate RC7190-NS, GST190 Nova Scotia Rebate Schedule RC7191-ON, GST191 Ontario Rebate Schedule RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7216, Application, Renewal, or Revocation of the Authorization for a Qualifying Institution that is an SLFI to Use Particular Input Tax Credit Allocation Methods RC7218, Elections or Revocation of Elections for GST/HST and QST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity 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 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 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 RC7288, Selected Listed Financial Institution- Request for Taxpayer Relief- Cancel or Waive Penalties or Interest Related to the GST/HST or the QST, or Charges Related to the QST RC7524-ON, GST524 Ontario Rebate Schedule GST/HST guides RC4070, Information for Canadian Small Businesses GST/HST info sheets GI-121, Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate GST/HST memoranda 1-4, Excise and GST/HST Rulings and Interpretations Service (revised) 16-5, Voluntary Disclosures Program 28-2, Freight Transportation Services (revised) Excise duty forms B200, Excise Tax Return B241, Excise Tax Return- Broker B243, Excise Tax Return- Insured B248, Registration Form Under the Provisions of the Air Travellers Security Charge Act B254, Air Travellers Security Charge Act Application for Refund B249, Air Travellers Security Charge Return B264, Excise Duty Return- Special Excise Warehouse Licensee B265, Excise Duty Return- Wine Licensee B266, Excise Duty Return- Spirits Licensee B267, Excise Duty Return- Tobacco Licensee B269, Application or Revocation of the Authorization to File Separate Excise Duty Returns and Refund Applications for Branches or Divisions B270, Excise Act 2001- Excise Duty Return- Non-Licensee B271, Excise Duty Return- Tobacco Dealer B273, Excise Return- Cigarette Inventory Tax RC616, Registration for the Tobacco Stamping Regime Excise duty notices EDBN23, K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019) EDN26, New Excise Stamp Security Features EDN32, Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 (revised) Excise duty memoranda EDM1-1-2, Regional Excise Duty Offices (revised Quebec telephone number) All GST/HST, excise duty and excise taxes and special levies publications can be found under the Taxes menu of the Canada.ca website. ...

GST/HST forms GST20- Election for GST/HST Reporting Period GST20-1- Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST111- Financial Institution GST/HST Annual Information Return GST191- GST/HST New Housing Rebate Application for Owner-Built Houses RC79- Deposit Advice RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada RC4611- Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612- Application to Not be Considered a Selected Listed Financial Institution RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice273- GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice274- For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services Notice275- 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 GST/HST guide RC4210- GST/HST Credit Including related provincial credits and benefits For the period from July 2012 to June 2013 GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) 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 GST/HST memoranda 9-3- Allowances 9-4- Reimbursements Excise duty forms B60- Excise Duty Entry E110- Description of Premises to Accompany Application for Licence Excise duty notices EDN31- Amendment to the Importation of Intoxicating Liquors Act EDN32- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 Excise duty memoranda EDM10-1-7- Completing an Excise Duty Return- Spirits Licensee (revised) Softwood lumber products export charge notices SWLN5- Certification of Independent Remanufacturers (revised) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at GST/HST technical information, at Excise taxes and other levies technical information, and at Excise duties technical information. ...

GST/HST forms GST10- Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST44- Election Concerning the Acquisition of a Business or Part of a Business GST70- Election or Revocation of an Election to Change a GST/HST Fiscal Year GST189- General Application for Rebate of GST/HST GST191- GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS- Construction Summary Worksheet GST288- Supplement to Forms GST189 and GST498 GST524- GST/HST New Residential Rental Property Rebate Application RC145- Request to Close Business Number (BN) Program Accounts RC325- Address change request RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Apartment Buildings RC7190-BC- GST190 British Columbia Rebate Schedule RC7191-BC- GST191 British Columbia Rebate Schedule RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice269- For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources Notice270- Elimination of the HST in British Columbia in 2013 – Questions and Answers Notice271- Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1) Notice272- Harmonized Sales Tax – Questions and Answers on Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates Notice273- GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program GST/HST Info sheets GI-125- Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors GI-126- Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors GST/HST guides RC4028- GST/HST New Housing Rebate RC4033- General Application for GST/HST Rebates RC4100- Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4231- GST/HST New Residential Rental Property Rebate RC4409- Keeping Records RC4420- Information on CRA – Service Complaints GST/HST Policy Statements P-202- Gift Certificates GST/HST memoranda 8-2- General Restrictions and Limitations (modification) 8-3- Calculating Input Tax Credits 8-6- Input Tax Credits for Holding Corporations and Corporate Takeovers (modification) Excise duty forms B270- Excise duty return – Non-Licensee Excise duty memoranda EDM1-1-2- Regional Excise Duty Offices All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

" on this page); a federal or provincial government employee and you either lived in Canada just before being posted abroad or you received a representation allowance for 2002; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty or another agreement or convention, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2002 was not more than $7,634. ...

”; a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2005; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2005 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

GST/HST forms GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions GST17, Election Concerning the Provision of a Residence or Lodging at a Remote Work Site GST20, Election for GST/HST Reporting Period GST20‑1, Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST21, Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST GST22, Real Property- Election to Make Certain Sales Taxable 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 GST24, Election and Revocation of the Election to Tax Professional Memberships 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 GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST114, Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST115, GST/HST Rebate Application for Tour Packages GST118, Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST189, General Application for Rebate of GST/HST GST287, Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST288, Supplement to Forms GST189 and GST498 GST498, GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST499‑1, First Nations Tax (FNT) Schedule GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application GST525, Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC193, Service-Related Complaint RC325, Address change request RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4618, Election or Revocation of an Election for GST/HST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity RC7191‑BC, GST191 British Columbia Rebate Schedule RC7218, Elections or Revocation of Elections for GST/HST and QST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity RC7271, Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST 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 RC7524‑BC, GST524 British Columbia Rebate Schedule GST/HST guides RC4022, General Information for GST/HST Registrants RC4033, General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4052, GST/HST Information for the Home Construction Industry RC4081, GST/HST Information for Non-Profit Organizations GST/HST notices NOTICE307, Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax Excise duty forms B273, Excise Return- Cigarette Inventory Tax B284, Election or Revocation of the Election for Semi-Annual Reporting (corrected) E60, Tobacco Products Export Form E681, Excise Act 2001- Refund Claim on Exported Tobacco Products K50B, Excise Duty Return- Brewer N15-1, Excise Tax Act, Application for Refund/Rebate, Supplementary Information (corrected) Cannabis excise duty forms B300, Cannabis Duty and Information Return under Excise Act, 2001 B301, Application for a Refund of Cannabis Duty under the Excise Act, 2001 L300, Cannabis Licence Application under the Excise Act, 2001 L300 SCH A, Schedule A- Other Business Location(s) (to support a cannabis licence application) L300 SCH B, Schedule B- Information Relating to Individuals, Partners, Directors, Officers or Shareholders (to support a Cannabis Licence Application) L301, Registration for Cannabis Stamping Regime under the Excise Act, 2001 L302, Surety Bond for Cannabis Excise duty memoranda EDM1-1-2, Regional Excise Duty Offices EDM1-1-6, Formulation Approval Process Excise duty notices EDBN24, Excise Duty Rates on Beer Effective April 1, 2018 EDN46, Excise Duty Rates on Spirits and Wine Effective April 1, 2018 EDN47, New Form Y15D, Request for Formula Approval EDN48, Tobacco Stamping Regime – Contract Extension EDN49, Changes to Excise Duty Rates on Tobacco Products EDN50, Cigarette Inventory Tax EDN51, Questions and Answers on the Cigarette Inventory Tax EDN52, Obtaining and Renewing a Cannabis Licence EDN53, General Information for Cultivators, Producers and Packagers of Cannabis Products EDN54, General Overview of the Cannabis Excise Stamps Excise taxes and special levies rates ETSL64, Related document, List of Vehicles and Associated Tax Rates for 2018 All GST/HST, excise duty, and excise taxes and special levies publications can be found on the Canada.ca website. ...