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Acts and Regulations Tax-related acts, regulations, conventions and treaties wholly or partially administered by the Canada Revenue Agency. ...

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return if you are a registrant organizer of a foreign convention or a convention facility operator, the rebate amount you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages and send it to your tax centre at the address shown on your GST/HST return the amount of a rebate you paid or credited to a non-resident for taxable installation services if you filed the rebate application Form GST189, General Application for Rebate of GST/HST, with your GST/HST return the amount you paid or credited in respect of a point-of-sale rebate if you included the total HST collected or collectible (for example, 13% in Ontario) on line 103. ... Amounts you do not include on line 111 Amounts you do not include on line 111 amounts from rebate applications that you have not sent with the return ITCs pension entity rebate amounts shared with participating employers under an election made with a participating employer of a pension plan amounts you paid or credited to the purchaser such as: amounts from Form GST115, GST/HST Rebate Application for Tour Packages amounts from Form GST189, General Application for Rebate of GST/HST, under reason code 10, 14, and 26 amounts from Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder (with the exception of Type 1A and Type 1B claims which can be filed online with your return) amounts from Form GST386, Rebate Application for Conventions amounts from Form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application, under reason code 17 Some rebates can reduce or offset your amount owing. ...

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. If you are a registrant organizer of a foreign convention or a convention facility operator, the amount of a rebate you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. ...

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. If you are a registrant organizer of a foreign convention or a convention facility operator, the amount of a rebate you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. ...

The taxpayer should be referred to Information Circular IC71-17R5, Guidance on Competent Authority Assistance Under Canada's Tax Conventions, which explains the role of competent authority under the mutual agreement procedures in Canada's income tax conventions. ...

Canada further committed itself to introducing measures to prevent the financing and support of terrorism when it signed the United Nations International Convention on the Suppression of Financing of Terrorism on February 10, 2000. The Convention emphasized the need to cut off financial support for terrorists and specifically referred to the important role played by charities in the international support network of some terrorist groups. ...

GST/HST – A to Z index of taxes topics Atopics for GST/HST Btopics for GST/HST Ctopics for GST/HST Dtopics for GST/HST Etopics for GST/HST Ftopics for GST/HST Gtopics for GST/HST Htopics for GST/HST Itopics for GST/HST J topics for GST/HST Ktopics for GST/HST Ltopics for GST/HST Mtopics for GST/HST Ntopics for GST/HST Otopics for GST/HST Ptopics for GST/HST Qtopics for GST/HST Rtopics for GST/HST Stopics for GST/HST Ttopics for GST/HST Utopics for GST/HST Vtopics for GST/HST Wtopics for GST/HST X topics for GST/HST Y topics for GST/HST Ztopics for GST/HST A ABM (Automated bank machines) services Access to information and privacy (ATIP) Accounting periods Address- Change of Adjusting previously filed returns Agents Allowances and Reimbursements- Input tax credit (including charities) Aircraft- Input tax credit Appeals and objections Applying for a GST/HST account Auctioneers Auctioneers' election Authorized representatives B Bad debts Band-empowered entities Bankruptcy Banks Barter-exchange networks Barter transactions Basic tax content formula (including charities) British Columbia- Grandparented sales of new housing British Columbia new housing rebate British Columbia new residential rental property rebate British Columbia- Transitional tax adjustment for builders Business owned by Indians, Indian Bands, or band-empowered entities Buying a business C Calculate your input tax credits Calculating instalment payments Calculating your net tax Calculating your net tax for charities Calculating your net tax for public service bodies Cancel/waive penalties and interest Capital personal property Capital personal property- Change in use rules Capital property Capital real property Capital real property- Change in use rules Change in legal status Change of address Change of legal name Change of telephone/fax Changes to your account- Making Changing authorized representatives Changing contacts Changing your reporting period Chargebacks Claiming input tax credits (real property) Closing a business Closing your GST/HST account Coin-operated machines Collecting and remitting GST/HST when you sell or purchase taxable real property Collections Commercial leases Complaints and disputes Completing your GST/HST return Conditional sales and deposits Consignment sales Construction industry Contact person Continuous inbound freight services Continuous outbound freight services Conventions (foreign) Correcting errors Coupons Couriers Credit, GST/HST (for individuals) D Death of a sole proprietor Death or retirement of a member of a partnership Deposits and conditional sales Deregistering (closing) your GST/HST account Dietary supplements Diplomatic missions Diplomatic missions- Rebates Diplomats- Sales or supplies Direct deposit Direct sellers Disasters and disaster relief Documentation- Indians Drop-shipment rules Drop-shipments to registered persons Drop-shipments to unregistered persons Due dates- Instalment payments Due dates- Payment Dump truck operators E Early-payment discounts EDCP (Export Distribution Centre Program) EDI (Electronic data interchange) Effective date of registration Electronic data interchange (EDI) Electronic payments Employee rebate Employee, partner, and volunteer expenses- Input tax credits Events and Seminars Exceptions to invoice requirements Exempt goods and services Exempt goods and services- Charities Exempt supplies by a government Export Distribution Centre Program (EDCP) Exported goods Exported services Exports and imports F Federal government- Sales or supplies by Federal government- Sales or supplies to Filing due dates Filing your final GST/HST return Filing your GST/HST return Financial institutions First Nations Goods and Services Tax (FNGST) First Nations Tax Fiscal year-end Foreign Conventions and Tour Incentive Program Foreign representatives Foreign representatives- Rebate Forms and publications for GST/HST Free supplies- Charities Freight transportation services Fund-raising activities- Charities G Gambling- Charities General rebates Gift certificates Goods and services brought into a participating province Goods and services tax- General information Goods bought by Indians Goods brought into a participating province Goods considered to be sold or lease in a participating province Goods imported by Indians Goods subsequently exported Governments- Federal, provincial, territorial and municipal Government- Sales or supplies to Grandparented sales of new housing in British Columbia Grandparented sales of new housing in Ontario Grandparented sales of new housing in Prince Edward Island Gravel pit owners GST- General information GST new housing rebate for residents of Quebec GST/HST and small business events and seminars GST/HST credit (for individuals) GST/HST events and seminars GST/HST forms, guides, pamphlets and booklets GST/HST NETFILE GST/HST new housing rebate GST/HST new residential rental property rebate GST/HST Registry GST/HST return GST/HST TELEFILE H Harmonized sales tax- General information Harmonized sales tax and provincial motor vehicle tax Holidays and due dates Home office expenses- Input tax credits Hospital authority- Rebates Housing- HST transitional rules in British Columbia, Ontario and Prince Edward Island How to calculate your input tax credits How to pay instalments HST- General information HST and returnable beverage containers I Imported goods Imported intangible property Imported services Imports and exports Indians Identity theft Input tax credits Input tax credits- Allowances and reimbursements (including charities) Input tax credits- New registrants Input tax credits- Temporary recapture of ITCs requirement- Ontario and Prince Edward Island Instalment payments- Special rules for new registrants Instalments Insurance claims Intangible personal property Intangible personal property considered to be sold in a participating province Intangible property Intangible property brought into a participating province Interest and penalties Interest rate- Prescribed monthly Interlining Interpretations and rulings (GST/HST) Insurance companies Invoice requirements J No topics for the letter "J" K Keeping records L Late-payment surcharges Legal name- Change of Levies on returnable beverage containers M Making a request for a ruling or an interpretation Making adjustments Making changes to your account Making instalment payments Making payments Mandatory registration Manufacturers' rebates Meals and entertainment expenses- Input tax credits Missing or lost return Missing or lost return or remittance form Motor vehicle brought into a participating province Municipalities- Sales or supplies to Municipality- Rebates Musical instruments- Input tax credits My Payment N NETFILE GST/HST New housing rebate New housing rebate- British Columbia New housing rebate- Ontario New registrant- Input tax credits New registrants- Instalment Payments New residential rental property rebate New residential rental property rebate- Ontario New residential rental property rebate- British Columbia Non-taxable importations Notice of Objection O Objections and appeals Ontario new housing rebate Ontario- Grandparented sales of new housing Ontario new residential rental property rebate Ontario- Transitional tax adjustment for builders Opening a GST/HST account Operating a Bed and Breakfast in Your Home Operating expenses- Input tax credits Owner-built homes P Partners rebate Passenger vehicles- Input tax credit for Payment (My Payment) Payment due dates Payments Penalties and interest Penalties and interest (cancel/waive) Phishing Place of supply rules Place of supply rules for intangible personal property (IPP) Place of supply rules for real property Place of supply rules for services Place of supply rules for tangible personal property (goods) Point-of-sale rebate Prescribed monthly interest rate Products Commonly Described as Dietary Supplements Proposal in bankruptcy Provincial and territorial governments- Sales or supplies by Provincial and territorial governments- Sales or supplies to Provincial sales tax (PST) transitional housing rebate- Prince Edward Island Public college- Rebates Public service bodies' rebates Purchases and expenses for which you cannot claim input tax credits Q Qualifying non-profit organization- Rebates Quebec residents- GST New Housing Rebate Quick Method of accounting R Real estate agents Rebates Rebates from the manufacturer Recapture input tax credits requirement- Ontario and Prince Edward Island Receivership Refunds for non-residents visiting Canada Registering (opening) your GST/HST account Registry, GST/HST Remittance voucher Remote stores- Indians Reporting period Resolving disputes Returnable beverage containers Returnable containers Returned goods Returns- GST/HST Rulings and interpretations S Sale-leaseback arrangements Sales or supplies by the federal government Sales or supplies to diplomats Sales or supplies to federal government Sales or supplies to government Sales or supplies to municipalities Sales or supplies to provincial and territorial governments Scam School authority- Rebates Selling a business Selling goods and services to foreign representatives and diplomatic missions Seminars and events Service complaints Services bought by Indians Services brought into a participating province Services considered to be sold in a participating province Simplified method to claim input tax credits (including charities) Small supplier- Reason for closing your GST/HST account Small supplier limit calculation Specially equipped motor vehicles- Rebates Special Quick Method of Accounting for public service bodies Subsidized housing Substantial renovations, conversions, and major additions Supplies to foreign representatives and diplomatic missions Supplies to Indians, Indian bands, and band empowered entities T Taxable or exempt Taxi and limousine operators Taxpayer relief provisions Technical Information for GST/HST TELEFILE GST/HST Telephone/Fax- Change of Temporary recapture input tax credits requirement Territorial and provincial governments- Sales or supplies by Territorial and provincial governments- Sales or supplies to Time limits for claiming input tax credits Tips and gratuities Tour packages sold to non-residents Tow-truck operators Trade-ins Transitional tax adjustment for builders in British Columbia Transitional tax adjustment for builders in Ontario Transitional tax adjustment for builders in Prince Edward Island Transportation services Trust companies U University- Rebates V Victim Volume discounts Voluntary disclosure Voluntary registration W Warranty reimbursements X No topics for the letter "X" Y No topics for the letter "Y" Z Zero-rated (0%) goods and services Date modified: 2016-11-28 ...

Canada further committed itself to introducing measures to prevent the financing and support of terrorism when it signed the United Nations International Convention on the Suppression of Financing of Terrorism on February 10, 2000. The Convention emphasized the need to cut off financial support for terrorists and specifically referred to the important role played by charities in the international support network of some terrorist groups. ...

The following terms are used in this memorandum, as per section 2 Footnote 1: An accredited representative is a representative of a foreign country who is entitled to certain tax exemptions under the Foreign Missions and International Organizations Act as specified in Article 34 of the Convention set out in Schedule I of that Act, or in Article 49 of the Convention set out in Schedule II of that Act. ...

The following is a list of GST/HST-related forms and publications: Guides Returns Election and application forms available to all businesses or individuals Election and application forms for public service and public sector bodies Election and application forms for corporations and financial institutions Applications for non-residents Rebate applications for diplomats Technical information Guides RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada – GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies' Rebate RC4049 GST/HST Information for Municipalities RC4050 GST/HST Information for Selected Listed Financial Institutions RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4231 GST/HST New Residential Rental Property Rebate RC4419 Financial Institution GST/HST Annual Information Return Returns GST34-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants GST34-3 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST60 GST/HST Return for Purchase of Real Property or Carbon Emission Allowances GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST111 Financial Institution GST/HST Annual Information Return GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494 GST/HST Final Return for Selected Listed Financial Institutions GST499-1 First Nations Tax (FNT) Schedule GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) Election and application forms available to all businesses or individuals GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application 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 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 GST24 Election and Revocation of the Election to Tax Professional Memberships GST29 Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization GST44 GST/HST 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 GST71 Notification of GST/HST Accounting Periods GST74 Election and Revocation of an Election to Use the Quick Method of Accounting GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST145 Waiver of the Limitation Period for Assessment (subsection 298(7) of the Excise Tax Act) GST146 Notice of Revocation of Waiver (subsection 298(8) of the Excise Tax Act) GST159 Notice of Objection (GST/HST) GST189 General Application for GST/HST Rebates GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST190A GST/HST New Housing Rebate – Appendix A (for use by the claimant's legal representative only) GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST288 Supplement to Forms GST189 and GST498 GST352 Application for Clearance Certificate GST370 Employee and Partner GST/HST Rebate Application GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST502 Election and Revocation of Election Between Auctioneer and Principal GST506 Election and Revocation of an Election Between Agent and Principal GST507 Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a Business Number and Certain Program Accounts RC145 Request to Close Business Number Program Accounts RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC7190-ON GST 190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-ON GST191 Ontario Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule RC7524-NL GST524 Newfoundland and Labrador Schedule T602 Exporter of Processing Services Program Election and application forms for public service and public sector bodies 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 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 GST31 Application by a Public Service Body to Have Branches or Divisions Treated as Eligible Small Supplier Divisions GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST322 Certificate of Government Funding GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST523-1 Non-profit Organizations – Government Funding RC7066-SCH Provincial Schedule – GST/HST Public Service Bodies' Rebate Election and application forms for corporations and financial institutions If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST – Financial Institutions, including selected listed financial institutions. GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST303 Application to Offset Taxes by Refunds or Rebates GST497 GST/HST Election or Revocation Under the Special Attribution Method for Selected Listed Financial Institutions RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4600 Election or Revocation of an Election by a Qualifying Taxpayer Under Subsection 217.2(1) RC4601 GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes RC4603 GST/HST Tax Adjustment Transfer Election or Notice of Revocation for a Selected Listed Financial Institution RC4604 GST/HST Consolidated Filing Election or Notice of Revocation for a Selected Listed Financial Institution RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4606 GST/HST Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 GST/HST Pension Entity Rebate Application and Election RC4609 Election or Revocation of Election to Use a Real-Time Calculation Method or the Reconciliation Method for GST/HST Purposes RC4610 GST/HST Election or Revocation of an Election to Have Subsection 225.4(3), (4) or (5) Not Apply to a Selected Listed Financial Institution RC4611 GST/HST Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612 GST/HST Application to Not Be Considered a Selected Listed Financial Institution RC4614 GST/HST Attribution Point Election or Revocation of the Election for a Selected Listed Financial Institution RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies 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 RC4618 Election or Revocation of an Election for GST/HST Purposes to Designate a Pension Entity in Respect of a Master Pension Entity Applications for non-residents GST114 Bond for Non-Resident Person without a Permanent Establishment in Canada GST367 Endorsement to the Bond for Non-Resident Person without a Permanent Establishment in Canada GST386 Rebate Application for Conventions Rebate applications for diplomats GST498 GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units Technical information Excise and GST/HST News GST/HST Info Sheets GST Memoranda GST/HST Memoranda Series (by chapters) GST/HST Notices GST/HST Policy Statements GST/HST Technical Information Bulletins Page details Date modified: 2025-02-26 ...