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The Canada Revenue Agency is responsible for the following: List of Acts and Regulations Canada's Tax Conventions and Treaties (Finance Canada) Forward Regulatory Plan Targeted Regulatory Reviews The Canada Revenue Agency participated in the Government of Canada’s 2019-2021 Targeted Regulatory Reviews (Round 2) to identify and address regulatory barriers to economic growth and innovation. ...

Refer to Information Circular IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention. ...

Important reminder if you filed Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld Changes to the Taxation of Social Security Benefits for Residents of Certain Countries with which Canada has an Income Tax Convention Related topics Service Canada Canadian residents going down south Page details Date modified: 2025-01-21 ...

For more information, go to Information Circular IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention. ...

Forms and publications Form NR7-R, Application for a Refund of Part XIII Tax Withheld Information Circular IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention Form NR304, Direct Deposit for Non-Resident Tax Refunds Page details Date modified: 2025-02-26 ...

Number Title Last update GI-196 GST/HST and Commercial Ride-sharing Services 2017-06-23 T4008-PE-7 Payroll Deductions Supplementary Tables- Prince Edward Island- Effective July 1, 2017 2017-06-15 T4008-SK-7 Payroll Deductions Supplementary Tables- Saskatchewan- Effective July 1, 2017 2017-06-15 T4032-PE-7 Payroll Deductions Tables- Income tax deductions- Prince Edward Island- Effective July 1, 2017 2017-06-15 T4032-SK-7 Payroll Deductions Tables- Income tax deductions- Saskatchewan- Effective July 1, 2017 2017-06-15 ED200-1 Regulations Prescribing Fees for Licences Issued Under the Excise Act 1996-07-25 ED200-2 Guidelines for Excise Duty Licensing and Bonding- Application and Issuance of Excise Duty Licenses 2007-09-21 ED200-3 Guidelines for Excise Duty Licensing and Bonding- Guarantee Bonds 2000-12-22 ED200-4 Guidelines for Excise Duty Licensing and Bonding- Change after Issuance of Licence 1995-01-01 ED200-5 Guidelines for Excise Duty Licensing and Bonding- Alterations to Premises after Original Application 2007-09-21 ED200-51 Guidelines for Licensees- Excise Duty Payable on Deficiencies 2007-09-21 ED200-52 Guidelines for Licensees- Signatures 2007-09-21 ED200-53 Guidelines for Licensees- Submissions to the Laboratory and Scientific Services Division 2007-09-21 ED200-55 Guidelines For Licensees- Special Services Payable For The Alcoholometry System Goods And Services 2007-09-21 ED212-1 Brewery Regulations 2006-09-12 ED212-10 Guidelines for Brew on Premises Operations 2002-10-23 ED212-2 Departmental Regulations Respecting Breweries 1996-07-25 ED212-3 Guidelines For Brewery Operations- Excise Supervision 2007-09-21 ED212-4 Guidelines for Brewery Operations- Beer Produced 1999-04-08 ED212-5 Guidelines for Brewery Operations- Loss Allowance 1996-07-25 ED212-6 Guidelines For Brewery Operations- Inter-Brewery Shipments 2007-09-21 ED212-7 Credit Entitlements 2004-07-06 ED212-8 Guidelines for Brewery Operations- Beer Samples for Quality Control Purposes 2007-09-21 ED212-9 Guidelines for Brewery Operations- Destruction of Duty Paid Beer 2007-09-21 EDBN10 Related or Associated Persons Rules for Brewers 2006-07-25 EDBN15 New Filing Period for Licensed Brewers 2011-01-24 EDBN20 Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Beer between Provinces 2014-06-23 EDBN21 K50B Filing and Payment Schedules for Brewers (from January 2015 to June 2017) 2015-03-31 EDBN22 Changes to Excise Duty Rates on Beer 2017-03-22 EDBN23 K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019) 2017-07-28 EDBN3 Reporting Procedures for Brewers 2005-06-06 EDBN6 Excise Duty Rate Changes on Beer Produced by Small and Mid-Sized Brewers 2006-05-11 EDBN7 Excise Duty Rate Changes Impact on Beer Inventories 2006-06-29 EDBN8 Excise Duty Rate Changes for Beer- July 1, 2006 2006-07-25 EDBN9 Reduced Rates of Excise Duty on Beer Brewed in Canada 2006-07-25 EDM1-1-1 The Excise Duty Program 2012-10-05 EDM1-1-2 Regional Excise Duty Offices 2016-11-22 EDM1-1-5 Instrument Approval 2013-02-05 EDM1-1-6 Formulation Approval Process 2004-04-15 EDM1-5-1 Rates of Excise Duty 2014-09-18 EDM10-1-1 Returns and Payments 2013-07-26 EDM10-1-2 Completing an Excise Duty Return- Duty Free Shop 2003-08-26 EDM10-1-3 Completing an Excise Duty Return- Excise Warehouse Licensee 2003-08-26 EDM10-1-4 Completing an Excise Duty Return- Licensed User 2003-08-26 EDM10-1-5 Completing an Excise Duty Return- Special Excise Warehouse Licensee 2003-08-26 EDM10-1-6 Completing an Excise Duty Return- Wine Licensee 2006-12-12 EDM10-1-7 Completing an Excise Duty Return- Spirits Licensee 2003-08-26 EDM10-1-8 Completing an Excise Duty Return- Tobacco Licensee 2013-09-13 EDM10-1-9 Completing an Excise Duty Return- Tobacco Dealer 2012-10-12 EDM10-3-1 Refunds 2012-10-18 EDM2-1-1 Licence Types 2003-06-10 EDM2-2-1 Obtaining and Renewing a Licence 2005-12-20 EDM2-2-2 Security Requirements for Certain Licensees and for Prescribed Persons Importing Tobacco Products 2014-12-24 EDM2-2-3 Government of Canada Bonds and Surety Bonds 2014-12-24 EDM2-2-4 Approved Financial Institutions and Acceptable Bonding Companies 2017-01-13 EDM2-3-1 Registration Types 2003-06-10 EDM2-4-1 Obtaining a Registration 2005-12-20 EDM3-1-1 Producers and Packagers of Spirits 2013-01-08 EDM3-1-2 Licensed Users 2013-10-31 EDM3-1-3 Registered Users 2003-07-23 EDM3-1-4 Alcohol Registrants 2003-06-23 EDM3-2-3 Labelling of Containers of Spirits 2008-05-12 EDM3-4-1 Losses of Spirits 2004-04-15 EDM3-8-1 Special Containers of Spirits 2007-10-19 EDM4-1-1 Producers and Packagers of Wine 2014-06-20 EDM4-1-2 Small Producers of Wine 2005-03-07 EDM4-1-3 Ferment-On-Premises Registrants 2003-06-23 EDM4-2-3 Labelling of Containers of Wine 2008-05-12 EDM4-4-1 Losses of Wine 2004-04-15 EDM4-8-1 Special Containers of Wine 2007-10-19 EDM5-1-1 Denatured Alcohol and Specially Denatured Alcohol 2005-04-25 EDM7-1-1 Manufacturers of Tobacco Products 2013-07-05 EDM7-1-2 Tobacco Dealers 2013-07-05 EDM7-1-4 Duty Free Shop Operators 2013-02-20 EDM8-1-1 Excise Warehouses 2013-10-04 EDM8-1-2 Special Excise Warehouses 2013-08-29 EDM9-1-1 General Requirements for Books and Records 2003-11-10 EDM9-3-1 Export Documentation 2005-01-31 EDN11 Excise Duty Exemption on 100% Canadian Wine 2006-05-11 EDN12 Regulations Amending the Denatured and Specially Denatured Alcohol Regulations 2006-05-31 EDN13 Amendment to the Claiming of Deductions or Refunds 2006-06-07 EDN14 Excise Duty Rate Changes- Impact on Spirits and Wine Inventories 2006-06-29 EDN15 Additional Information Relating to the Excise Duty Exemption on 100% Canadian Wine 2006-06-29 EDN2 Exports of Alcohol and Tobacco Products Using Form B60 2004-03-30 EDN20 Budget 2008- Excise Duty on Imitation Spirits 2008-03-28 EDN22 Excise Duty Returns and Refunds- Additional Instructions 2008-08-22 EDN23 Issuance of Age and Origin Certificates 2009-08-14 EDN24 New Stamping Regime for Tobacco Products 2010-07-30 EDN25 Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee 2010-09-03 EDN26 New Excise Stamp Security Features 2010-09-23 EDN28 Becoming a Prescribed Person under the New Tobacco Stamping Regime 2011-03-01 EDN29 Tobacco Stamping Regime- Excise Stamp Order Process 2011-03-01 EDN30 Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations 2011-06-27 EDN31 Amendment to the Importation of Intoxicating Liquors Act 2012-06-28 EDN32 Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 2012-06-22 EDN33 Changes to Excise Duty Rates on Manufactured Tobacco 2013-03-21 EDN34 Notice to all Tobacco Manufacturers – Prescribed Brands of Tobacco Products 2013-10-08 EDN35 Changes to Excise Duty Rates on Tobacco Products 2014-02-11 EDN36 Cigarette Inventory Tax 2014-02-11 EDN37 Questions and Answers on the Cigarette Inventory Tax 2014-02-11 EDN38 Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Spirits between Provinces 2014-06-23 EDN39 Notice to All Tobacco Manufacturers – Prescribed Brands of Tobacco Products 2014-11-06 EDN40 Semi-Annual Reporting Period for Certain Licensees 2015-01-21 EDN41 Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 2016-05-06 EDN42 Changes to Excise Duty Rates on Tobacco Products 2017-03-22 EDN43 Cigarette Inventory Tax 2017-03-22 EDN44 Questions and Answers on the Cigarette Inventory Tax 2017-03-22 EDN45 Changes to Excise Duty Rates on Spirits and Wine 2017-03-22 EDN8 Age and Origin Certificates for Exported Distilled Spirits 2005-10-22 EDN9 Excise Duty Rate Changes- July 1, 2006 2006-05-11 ATSCRATES Air Travellers Security Charge (ATSC) Rates 2010-04-15 CONTACTS Excise Taxes- Contacts 2012-01-26 CURRATE Current Rates of Excise Taxes- Revised April 2008 2008-04-23 ETSL1 Changes in Excise Levies on Tobacco Products 2000-07-06 ETSL10 Notice to Suppliers of Tobacco products- Additional Federal Tobacco Tax Inventory Rebate 1996-05-10 ETSL11 Notice to Suppliers of Tobacco Products to Vendors in Nova Scotia, New Brunswick and Prince Edward Island 1995-08-22 ETSL12 Federal Tobacco Tax Inventory Rebate 1995-08-22 ETSL13 Suppliers of Tobacco Products to Retailers in Prince Edward Island 1995-08-22 ETSL14 Notice to Suppliers of Tobacco Products to Retailers in Prince Edward Island 1995-08-22 ETSL15 Notice to Suppliers of Tobacco Products to Retailers in Nova Scotia 1995-08-22 ETSL16 Suppliers of Tobacco Products to Retailers in New Brunswick 1995-08-22 ETSL17 Suppliers of Tobacco Products to Retailers in Prince Edward Island 2000-07-06 ETSL19 Application of the Air Transportation Tax- Employee Travel 1995-08-22 ETSL2 Changes in Federal Excise Tax on Tobacco Products for Sale in Ontario 1995-08-22 ETSL21 Notice to Licensed Air Carriers 1995-08-22 ETSL22 Notice to manufactures and Wholesalers of Gasoline 1995-08-22 ETSL23 Application to the Purchase of Charter Air Transportation by Diplomats 1995-08-22 ETSL24 Changes in the Rates of the Federal Excise Tax on Cigarettes and Tobacco Sticks Sold in Prince Edward Island 1995-09-11 ETSL25 Notice to all Tobacco Manufacturers and Wholesalers- Tobacco Tax Rebate- Prince Edward Island 1995-09-11 ETSL26 Notice to All Licensed Air Carriers- Application to Employee Travel within the Taxation Area 1995-08-25 ETSL27 Notice to All Licensed Air Carriers- Cancellation of Memorandum et 108- Air Transportation Tax Instruction 1995-08-25 ETSL28 Notice to all Tobacco Manufacturers and Wholesalers 1995-11-24 ETSL29 Notice to all Magazine Publishers and Distributors Periodicals- Split-run Editions 1996-01-29 ETSL29A Notice: Questions and Answers- Periodicals- Split-Run Editions 1996-04-02 ETSL3 Changes in Federal Excise Tax- Licensed air carriers: Changes in Air Transportation Tax 2000-07-06 ETSL30 Notice to Manufacturers and Wholesalers of Refined Petroleum Products 1996-04-03 ETSL31 Notice to all Licensed Air Carriers 1996-11-29 ETSL32 Notice to Operators of 'Wine on Premises' Establishments 1996-12-13 ETSL35 Notice to All Licensed Air Carriers- Changes to the Air Transportation Tax (ATT) 1998-01-22 ETSL36R Basic Facts- Insurance Premiums Other Than Marine 2005-02-28 ETSL37 Notice to all Licensed Air Carriers Repeal of the Air Transportation Tax (ATT) 1998-10-01 ETSL39 Wholesalers' Bonds to be Transferred to the Summerside Tax Centre 2001-01-22 ETSL4 Federal Tobacco Tax Inventory Rebate to Large Retailers and Suppliers of Tobacco Products- Federal Tobacco Tax Inventory 1995-08-22 ETSL40 Amendments to the Excise Tax Act: Automobiles and Air Conditioners 2001-03-20 ETSL41 Amendments to the Excise Tax Act: Waiver or Cancellation of Interest of Penalties 2001-03-20 ETSL43 Imposition of the air travellers security charge 2002-04-25 ETSL44 Proposed Legislation and Regulations Relating to Ships' Stores Provisions 2002-06-06 ETSL45 Air Travellers Security Charge (ATSC)- Refunds 2002-11-06 ETSL46 Air Travellers Security Charge- Rate Reductions For Air Transportation Within Canada 2003-02-19 ETSL47 February 18, 2003 Budget Highlights 2003-02-19 ETSL48 Repeal of the excise tax on wines- Part IV of the Excise Tax Act 2003-03-26 ETSL49 Repeal of the excise tax on tobacco products- Parts III, VI, and VII of the Excise Tax Act 2003-04-07 ETSL5 Notice to Vendors of Tobacco products- Interprovincial Movement of Provincially Marked Tobacco Products 1995-08-22 ETSL50 Rate Reductions for the Air Travellers Security Charge 2004-03-23 ETSL52 Changes to the List of Airports Where the Air Travellers Security Charge is Levied 2004-12-20 ETSL53 Phase Out of the Excise Tax on Jewellery Products 2005-02-24 ETSL54 Rate Reductions for the Air Travellers Security Charge 2005-06-03 ETSL55 Changes to the Excise Tax on Clocks and Watches 2005-12-07 ETSL56 Proposed Changes to the Canada Revenue Agency Excise Tax End-User Refund Policy 2006-02-08 ETSL57 Application of the Excise Tax on Air Conditioners in Unsalvageable or Scrap Vehicles 2006-03-22 ETSL58 Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy Until December 31, 2006 2006-03-23 ETSL59 Rate Reductions for the Air Travellers Security Charge 2006-05-09 ETSL6 Notice to Suppliers of Unmarked Cigarettes to Retailers on Reserves in Ontario 1995-08-22 ETSL60 Elimination of the Excise Tax on Jewellery Products 2006-05-03 ETSL61 Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy until June 30, 2007 2006-12-07 ETSL64 Imposition of Excise Tax on Fuel-Inefficient Vehicles 2007-06-13 ETSL65 Statutory End-User Refund Program and Elimination of Excise Tax Exemption for Renewable Fuels 2007-03-26 ETSL66 For Discussion Purposes Only- Application of Excise Tax to Diesel Fuel used in the Generation of Electricity for the Provision of Hotel Services on Vehicles 2007-08-22 ETSL67 Notice to all Air Carriers: Rate Reductions for the Air Travellers Security Charge 2007-12-19 ETSL68 Frequently Asked Questions Regarding Part 1 of the Excise Tax Act 2008-02-08 ETSL69 Proposed Amendment to the Ships' Stores Regulations to Include Renewable Fuels 2008-04-25 ETSL7 Changes in Federal Excise Taxes on Tobacco Products for Sale in Prince Edward Island 1995-08-22 ETSL70 Notice to all Producers of Renewable Fuels 2014-11-20 ETSL71 Regulations Amending the Ships' Stores Regulations (2009) 2009-07-21 ETSL72 Notice to all Air Carriers- Rate Increases for the Air Travellers Security Charge 2010-03-05 ETSL73 Notice to the Transportation Sector and Commodity Tax Practitioners- Request For Consultation on the Administration of the Excise Tax Exemption for Diesel Fuel Used in the Generation of Electricity Relating to Hotel Services on Vehicles 2010-03-15 ETSL74 Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries 2010-03-24 ETSL75 Notice to Excise Tax Licensees and Account Holders- New Version of Form B200, Excise Tax Return 2010-10-01 ETSL76 Notice to Excise Tax Licensees in the Canadian Fuel Industry Sector 2011-12-20 ETSL77 Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel 2016-06-03 ETSL8 Notice to Suppliers of Tobacco Products to Retailers in New Brunswick 1995-08-22 ETSL9 Changes in Federal Excise Taxes on Tobacco Products for Sale in Nova Scotia 1995-08-22 RATES Historical Rates of Excise Taxes 2001-11-22 RC4634 Notice to Brokers, Agents, Insured and Insurers / Excise Tax Act- Part I 2014-07-04 SWLN1 Transitional Rules for Option B regions for the months of October, November and December 2006 2006-11-28 SWLN10 Surge Charge- Alberta Region (November 2008) 2008-12-16 SWLN11 Third Country Adjustment Refund 2008-12-18 SWLN12 Third Country Adjustment Refund (October 2007 to March 2008) 2008-12-18 SWLN13 Surge Charge- Alberta Region (June 2009) 2009-07-21 SWLN14 Surge Charge- Alberta Region (July 2009) 2009-08-19 SWLN15 Surge Charge- Alberta Region (August 2009) 2009-09-24 SWLN16 Surge Charge- Alberta Region (September 2009) 2009-10-28 SWLN17 Surge Charge- Alberta Region (October 2009) 2009-11-24 SWLN18 Surge Charge­- Alberta Region (November 2009) 2009-12-22 SWLN19 Notice to Independent Remanufacturers- Calculation of Export Price 2009-12-29 SWLN2 Notice to Recipients of Duty Deposit Refunds 2007-01-12 SWLN20 Surge Charge­- Alberta Region (December 2009) 2010-01-19 SWLN21 Surge Charge- Alberta Region (January 2010) 2010-02-18 SWLN22 Surge Charge- Alberta Region (March 2010) 2010-04-26 SWLN23 Export Charge Rate for June 2010 Reduced to 0%- Registrants Must Continue to File Returns 2010-05-20 SWLN24 Surge Charge- Alberta Region (April 2010) 2010-05-26 SWLN25 Surge Charge- Alberta Region (May 2010) 2010-06-22 SWLN26 Notice to Wholesalers- Calculation of Export Price 2010-08-13 SWLN27 Additional 10% Export Charge for Option B Regions 2010-08-18 SWLN28 Surge Charge – Alberta Region (July 2010) 2010-08-20 SWLN29 Surge Charge ‑ Alberta Region (August 2010) 2010-09-21 SWLN3 Calculation of Export Price 2009-05-25 SWLN30 Notice to Independent Remanufacturers- Calculation of the Yield Loss Percentage 2010-09-24 SWLN31 Surge Charge- Alberta Region (September 2010) 2010-10-22 SWLN32 Surge Charge- Alberta Region (October 2010) 2010-11-25 SWLN33 Surge Charge – Alberta Region (November 2010) 2011-01-07 SWLN34 Surge Charge – Alberta Region (December 2010) 2011-01-14 SWLN35 Additional Export Charge for Ontario and Quebec Regions 2011-02-14 SWLN36 Surge Charge- Alberta Region (January 2011) 2011-02-28 SWLN37 Refund of Alberta Surge Charge for October 2008 2011-03-02 SWLN38 Surge Charge – Alberta Region (March 2011) 2011-04-19 SWLN39 Termination of the 10% Additional Export Charge and Refund of Overpayments 2011-06-24 SWLN4 Security Requirements for Non-Resident Persons and Persons Without a Permanent Establishment in Canada 2010-04-23 SWLN40 Surge Charge- Alberta Region (June 2011) 2011-07-21 SWLN41 Surge Charge – Alberta Region (September 2011) 2011-10-18 SWLN42 Surge Charge- Alberta Region (November 2011) 2011-12-22 SWLN43 Surge Charge – Alberta Region (July 2012) 2012-08-28 SWLN44 Surge Charge – Alberta Region (October 2012) 2012-11-20 SWLN45 The Export Charge 2013-04-22 SWLN46 Termination of the Additional Export Charge for the Ontario and Quebec Regions 2014-04-01 SWLN47 Surge Charge – Alberta Region (April 2015) 2015-05-21 SWLN48 Surge Charge- Alberta Region (May 2015) 2015-06-19 SWLN49 Surge Charge – Alberta Region (June 2015) 2015-07-18 SWLN5 Certification of Independent Remanufacturers 2010-04-23 SWLN50 Surge Charge- Alberta Region (August 2015) 2015-09-28 SWLN51 Termination of the Export Charge Imposed under the Softwood Lumber Products Export Charge Act, 2006 2015-10-09 SWLN52 Expiry of the Softwood Lumber Agreement, 2006 2015-10-09 SWLN53 Surge Charge- Alberta Region (September 2015) 2015-10-23 SWLN6 Calculating and Reporting the Surge Charge 2008-04-23 SWLN7 Surge Charge- Alberta Region (March 2007) 2008-04-23 SWLN8 American Consumption of Softwood Lumber Products Regulations 2008-11-26 SWLN9 Surge Charge­- Alberta Region (October 2008) 2008-11-27 X1-4 Definitions 2000-04-17 X2-1 Licences 2000-04-17 X2-2 Small Manufacturers 2000-04-17 X2-3 Bonds Given as Security by Licensed Wholesalers 2000-04-17 X3-1 Goods Subject to Excise Tax 2013-07-22 X3-2 Liability for Tax 2013-07-22 X6-1 Books and Records 2013-10-31 X6-2 Returns and Payments 2013-07-24 X6-3 Objections and Appeals 2013-09-12 X7-1 Special Levies- Insurance Premiums 2009-02-11 EP-001 The Meaning of the Term 'Heating Oil' for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA) 2002-05-30 EP-002 The Status of Bunker C Fuel Oil for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA) 2002-05-30 EP-003 Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles 2016-06-28 GI-001 Products Commonly Described as Dietary Supplements 2004-08-17 GI-002 Sales of Farmland by Individuals 2004-08-17 GI-003 Sales of Vacant Land by Individuals 2004-08-17 GI-004 Sales by Individuals of Owner-Occupied Homes 2004-08-17 GI-005 Sale of a Residence by a Builder Who is an Individual 2010-07-09 GI-006 ABM Services 2006-12-06 GI-007 Operating a Bed and Breakfast in Your Home 2006-09-21 GI-008 Harbour Authorities 2004-10-07 GI-009 Consigned Goods 2004-11-01 GI-010 Auctioneers 2005-01-18 GI-011 Water Haulers 2005-02-16 GI-012 Agents 2005-11-21 GI-019 Newspaper Carriers 2006-09-12 GI-020 Bars 2006-10-04 GI-021 Snack Foods 2006-10-04 GI-022 Application of the GST/HST to Sales of Water 2006-10-13 GI-023 Direct Sellers' Sales Aids 2010-08-03 GI-024 Harmonizing the Administrative Provisions Respecting Standardized Accounting 2006-12-06 GI-025 The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals 2007-02-26 GI-027 Foreign Convention and Tour Incentive Program- Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents 2008-02-14 GI-028 Foreign Convention and Tour Incentive Program- Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases 2008-02-14 GI-029 Foreign Convention and Tour Incentive Program- Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases 2008-02-14 GI-030 Foreign Convention and Tour Incentive Program- Non-Registered Organizers of Foreign Conventions: Rebate for Purchases 2008-02-14 GI-031 Foreign Convention and Tour Incentive Program- Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions 2008-02-14 GI-032 Foreign Convention and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages 2008-02-14 GI-033 Foreign Convention and Tour Incentive Program- Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages 2008-02-14 GI-034 Exports of Intangible Personal Property 2007-04-23 GI-036 Beverages 2007-07-10 GI-037 Children's Camps Operated by Public Sector Bodies 2014-12-30 GI-038 The 2008 GST/HST Rate Reduction 2007-11-30 GI-039 Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements 2007-11-30 GI-040 Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements 2007-11-30 GI-041 The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses 2007-11-30 GI-044 Foreign Convention and Tour Incentive Program- Tour Packages: What Is an Eligible Tour Package 2008-09-05 GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget 2008-03-04 GI-046 Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages 2008-06-27 GI-047 Taxidermy- Animal, Bird and Fish Mounts 2008-06-27 GI-048 Fertilizer and Pesticides 2008-07-02 GI-049 Fishing Equipment and Products 2009-01-12 GI-051 Zero-Rated Farm Equipment 2009-02-19 GI-052 Direct Selling Industry- The Network Sellers Method for Network Sellers and Sales Representatives 2010-10-21 GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Freight Transportation Services 2010-02-12 GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Passenger Transportation Services 2010-02-12 GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Transportation Passes 2010-06-21 GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Services 2010-07-23 GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Memberships 2010-02-12 GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Admissions 2010-02-12 GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Intangible Personal Property 2010-07-23 GI-060 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Newspapers 2010-02-26 GI-062 Point-of-Sale Rebate on Feminine Hygiene Products 2014-08-26 GI-063 Point-of-Sale Rebate on Children's Goods 2014-08-26 GI-064 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Prepared Food and Beverages 2010-07-23 GI-065 Point-of-Sale Rebate on Books 2014-08-26 GI-066 How a Charity Completes Its GST/HST Return 2015-05-08 GI-067 Basic GST/HST Guidelines for Charities 2015-06-24 GI-068 Basic GST/HST Guidelines for Public Institutions 2015-06-24 GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Direct Sellers and Independent Sales Contractors 2010-03-15 GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Goods 2010-07-23 GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Tour Packages 2010-05-05 GI-072 HST and First Nations in Ontario and British Columbia 2010-05-10 GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Payment of the GST/HST by Ontario and B.C. ... 2005-11-15 P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments 2006-09-20 P-249 Agreements and Novation 2011-06-05 P-250 Late-filed subsection 225.2(4) elections 2008-05-23 P-251 Eating Establishments 2008-12-17 P-252 Agricultural Equipment Supplied Together with Accessories 2009-01-13 P-253 Sharecropping 2009-01-13 P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service 2009-10-09 P-255 Late-filed Section 156 Elections and Revocations 2016-07-22 1-4 Excise and GST/HST Rulings and Interpretations Service 2016-10-25 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 2008-04-11 13-2 Rebates – Legal Aid 2016-05-31 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 2010-04-09 13-5 Non-creditable Tax Charged 2017-01-31 14-1 Direct Sellers 1995-01-01 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election for Nil Consideration 2012-10-18 14-6 Trade Unions and Similar Employee Associations 2017-03-29 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-2 Penalties and Interest 2009-01-09 16-3 Cancellation or Waiver of Penalties and/or Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2016-03-16 17-1 Definition of Financial Instrument 1999-04-01 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-10 Tax Discounters 2000-01-06 17-14 Election for Exempt Supplies 2011-07-28 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-7 De Minimis Financial Institutions 2013-02-12 17-8 Credit Unions 2000-02-22 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2010-05-31 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 19-1 Real Property and the GST/HST 2002-01-21 19-1-1 Special Rules for Real Property under the HST 2002-01-15 19-2 Residential Real Property 2002-12-24 19-2-1 Residential Real Property- Sales 2000-02-16 19-2-2 Residential Real Property- Rentals 2003-02-17 19-2-3 Residential Real Property- Deemed Supplies 2002-01-23 19-2-4 Residential Real Property- Special Issues 2001-12-20 19-3 Real Property Rebates 2002-02-21 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 19-3-1-1 Stated Price Net of Rebate 2006-08-22 19-3-1-2 Stated Price Net of Rebate- GST at 5% 2007-12-13 19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21 19-3-3 Rebate for Cooperative Housing 2000-02-16 19-3-4 Rebate for Owner-Built Homes 2002-02-21 19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05 19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15 19-3-7 Real Property Rebates- Special Issues 2000-02-16 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-4-1 Commercial Real Property- Sales and Rentals 1999-09-08 19-4-2 Commercial Real Property- Deemed Supplies 2001-01-14 19-5 Land and Associated Real Property 2002-06-05 2-1 Required registration 1999-11-16 2-2 Small suppliers 2000-10-16 2-3 Voluntary registration 2003-04-01 2-4 Branches and divisions 2002-11-27 2-5 Non-resident registration 2006-02-23 2-6 Security requirements for non-residents 1999-11-16 2-7 Cancellation of Registration 2005-05-26 25-2 Designation of Hospital Authorities 2009-03-17 27-1 Calculating the GST/HST on Tour Packages 2009-06-08 27-2 Conventions 2009-08-27 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-2 Freight Transportation Services 2004-03-31 28-3 Passenger Transportation Services 1999-08-24 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-3-1 Drop-Shipments 2008-10-08 3-4 Residence 2000-04-25 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2008-12-16 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-2 Exports – Tangible Personal Property 2014-08-13 4-5-3 Export- Services and Intellectual Property 1998-06-20 5-3 Exempt Legal Services 2016-05-31 7-5 Electronic Filing and Remitting 2003-04-01 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 8-3 Calculating Input Tax Credits 2014-08-07 8-4 Documentary Requirements for Claiming Input Tax Credits 2012-08-09 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 2011-11-14 9-1 Taxable Benefits (Other than Automobile Benefits) 2011-11-14 9-2 Automobile Benefits 2011-11-14 9-3 Allowances 2012-06-27 9-4 Reimbursements 2012-06-27 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2015-11-17 B-037R Imported Computer Software (TIB B-037R) 1995-03-30 B-038 Returnable Containers Other than Beverage Containers 2008-03-28 B-039 GST/HST Administrative Policy- Application of the GST/HST to Indians 2013-06-25 B-046 Administrative Guidelines for Municipalities (TIB) 2003-02-11 B-052 GST Treatment of Products and Services of Life and Health Insurance Companies (TIB) 1995-01-01 B-053 Construction Supply and Installation Contracts (TIB) 1995-01-01 B-057 List of Products and Services of Trust Companies (TIB) 1995-01-01 B-067 Goods and Services Tax Treatment of Grant and Subsidies (TIB) 1995-01-01 B-068 Bare Trusts 2004-12-09 B-073 Sale of Freehold Mineral Titles 2006-01-26 B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province 1997-03-11 B-080R Rebates of HST on Supplies Made From the Participating Provinces 1997-12-10 B-081 Application of the HST to Imports 1997-03-11 B-084R Treatment of Used Goods 1999-08-11 B-086 Rebate for specially-equipped vehicles for persons with disabilities 1999-10-08 B-087 GST-HST New Residential Rental Property Rebate 2002-02-05 B-088 Export Distribution Centre Program 2002-07-04 B-089 Returnable Containers 2002-04-23 B-090 GST/HST and Electronic Commerce 2002-07-12 B-091R Application of the GST/HST to Prepaid Funeral Arrangements 2008-11-27 B-092 Substantial Renovations and the GST/HST New Housing Rebate 2005-01-06 B-093 Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements 2008-11-27 B-094 Amendments to the Point-of-Sale Rebate for Printed Books 2010-04-09 B-095 The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) 2011-06-02 B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2011-08-26 B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2011-08-26 B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions 2011-08-26 B-100 Standardized Accounting 2008-02-14 B-101 Trusts 2008-05-01 B-102 First Nations Goods and Services Tax- Place of Supply 2012-07-16 B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province 2012-07-05 B-104 Harmonized Sales Tax- Temporary Recapture of Input Tax Credits in Ontario and British Columbia 2010-06-21 B-105 Changes to the Definition of Financial Service 2016-06-29 B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act 2011-08-26 B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST 2013-04-19 B-108 Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1 2014-02-05 B-109 Application of the GST/HST to the Practice of Naturopathic Doctors 2015-07-31 B-110 Application of the GST/HST to the Practice of Acupuncture 2017-04-13 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-6-1 Time of Liability General Rule (GST 300-6-1) Reprint 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) Reprint 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) Reprint 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) Reprint (See Changes to Paragraphs 7 and 8 October 1997) 1997-12-02 G300-6-16 Combined Supplies (GST 300-6-16) 1995-07-10 G300-6-2 Payments (GST 300-6-2) 1995-07-10 G300-6-3 Invoices (GST 300-6-3) 1995-07-10 G300-6-4 Agreements in Writing (GST 300-6-4) 1995-07-10 G300-6-6 Continuous Supplies (GST 300-6-6) Reprint 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) Reprint 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) Reprint 1995-07-10 G300-7 Value of Supply (GST 300-7) 1995-07-10 G300-7-10 Foreign Currency (GST 300-7-10) 1995-07-10 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7-8 Early / Late Payments (GST 300-7-8) 1995-07-10 G300-8 Imported Goods (GST 300-8) 1995-07-10 G300-9 Imported Services and Intangible Property (GST 300-9) 1995-07-10 G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1) 1995-07-11 G400-3-2 Employee and Shareholder Benefits (GST 400-3-2) 1995-07-11 G400-3-4 Passenger Vehicles and Aircraft (GST 400-3-4) 1995-07-11 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 G500-2-1 Authorized Fiscal Periods and Reporting Periods (GST 500-2-1) 1995-07-11 G500-2-2 Instalments (GST 500-2-2) 1995-07-11 G500-2-4 Calculation of Liability (GST 500-2-4) 1995-07-11 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 RC350 The Foreign Convention and Tour Incentive Program 2012-05-15 RC4022 General Information for GST/HST Registrants 2017-01-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2016-10-27 RC4028 GST/HST New Housing Rebate 2016-10-04 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2013-03-28 RC4034 GST/HST Public Service Bodies' Rebate 2017-01-06 RC4036 GST/HST Information for the Travel and Convention Industry 2016-10-04 RC4049 GST/HST Information for Municipalities 2016-01-05 RC4050 GST/HST Information for Selected Listed Financial Institutions 2011-05-18 RC4052 GST/HST Information for the Home Construction Industry 2016-10-04 RC4058 Quick Method of Accounting for GST/HST 2017-01-05 RC4072 First Nations Tax (FNT) 2013-03-28 RC4080 GST/HST Information for Freight Carriers 2013-03-28 RC4081 GST/HST Information for Non-Profit Organizations 2016-01-05 RC4082 GST/HST Information for Charities 2016-10-04 RC4091 GST/HST Rebate for Partners 2013-03-28 RC4103 GST/HST Information for Suppliers of Publications 2013-03-28 RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases 2014-09-26 RC4231 GST/HST New Residential Rental Property Rebate 2016-10-04 RC4247 The Special Quick Method of Accounting for Public Service Bodies 2013-03-28 RC4405 GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4419 Financial Institution GST/HST Annual Information Return 2016-07-28 RC542 Changes affecting your GST/HST return 2016-05-19 RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2016-07-28 NEWS100 Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS101 Excise and GST/HST News- No. 101 (March 2017) 2017-03-03 NEWS102 Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 NEWS75 Excise and GST/HST News- No. 75 (Winter 2010) 2010-02-24 NEWS76 Excise and GST/HST News- No. 76 (Spring 2010) 2010-06-22 NEWS77 Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26 NEWS78 Excise and GST/HST News- No. 78 (Fall 2010) 2010-11-25 NEWS79 Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS80 Excise and GST/HST News- No. 80 (Spring 2011) 2011-06-07 NEWS81 Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS82 Excise and GST/HST News- No. 82 (Fall 2011) 2011-11-03 NEWS83 Excise and GST/HST News – No. 83 (Winter 2012) 2012-01-24 NEWS84 Excise and GST/HST News – No. 84 (Spring 2012) 2012-05-08 NEWS85 Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 Excise and GST/HST News – No. 91 (2014) 2014-05-01 NEWS92 Excise and GST/HST News – No. 92 (2014) 2014-07-29 NEWS93 Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 Excise and GST/HST News – No. 96 (June 2015) 2015-06-24 NEWS97 Excise and GST/HST News- No. 97 (November 2015) 2015-11-18 NEWS98 Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 15-122 New Reporting Requirement 2015-12-31 5000-G General Income Tax and Benefit Guide 2016- All Provinces Except Non-Residents 2017-01-04 5001-PC T1 General 2016- Information for Residents of Newfoundland and Labrador 2017-01-04 5002-PC T1 General 2016- Information for Residents of Prince Edward Island 2017-01-04 5003-PC T1 General 2016- Information for Residents of Nova Scotia 2017-01-04 5004-PC T1 General 2016- Information for Residents of New Brunswick 2017-01-04 5005-PC T1 General 2016- Information for Residents of Quebec 2017-01-04 5006-PC T1 General 2016- Information for Residents of Ontario 2017-01-04 5007-PC T1 General 2016- Information for Residents of Manitoba 2017-04-28 5008-PC T1 General 2016- Information for Residents of Saskatchewan 2017-01-04 5009-PC T1 General 2016- Information for Residents of Alberta 2017-01-04 5010-PC T1 General 2016- Information for Residents of British Columbia 2017-01-04 5011-PC T1 General 2016- Information for Residents of Yukon 2017-01-04 5012-PC T1 General 2016- Information for Residents of the Northwest Territories 2017-01-04 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada- 2016 2017-01-04 5014-PC T1 General 2016- Information for Residents of Nunavut 2017-01-04 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 CHARITIESNEWS-02 ARCHIVED- Registered Charities Newsletter- Spring 1992- No. 2 1995-01-01 CHARITIESNEWS-03 ARCHIVED- Registered Charities Newsletter- Winter 1992-93- No. 3 1995-01-01 CHARITIESNEWS-04 ARCHIVED- Registered Charities Newsletter- Spring 1994- No. 4 1995-01-01 CHARITIESNEWS-05 ARCHIVED- Registered Charities Newsletter- Winter 1995-96- No. 5 1995-01-01 CHARITIESNEWS-06 ARCHIVED- Registered Charities Newsletter- Summer 1996- No. 6 1996-06-21 CHARITIESNEWS-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 CHARITIESNEWS-07 ARCHIVED- Registered Charities Newsletter- Summer 1998- No.7 1998-06-21 CHARITIESNEWS-08 ARCHIVED- Registered Charities Newsletter- Spring 1999- No. 8 1999-03-21 CHARITIESNEWS-09 ARCHIVED- Registered Charities Newsletter- Spring 2000- No. 9 2000-07-14 CHARITIESNEWS-10 ARCHIVED- Registered Charities Newsletter- Spring 2001- No. 10 2001-02-07 CHARITIESNEWS-11 ARCHIVED- Registered Charities Newsletter- Autumn 2001- No. 11 2001-09-21 CHARITIESNEWS-12 ARCHIVED- Registered Charities Newsletter- Spring 2002- No. 12 2002-03-21 CHARITIESNEWS-13 ARCHIVED- Registered Charities Newsletter No. 13 2002-08-29 CHARITIESNEWS-14 ARCHIVED- Registered Charities Newsletter No. 14 2003-03-28 CHARITIESNEWS-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 CHARITIESNEWS-16 ARCHIVED- Registered Charities Newsletter No. 16 2003-10-17 CHARITIESNEWS-17 ARCHIVED- Registered Charities Newsletter No. 17 2004-01-27 CHARITIESNEWS-18 ARCHIVED- Registered Charities Newsletter No. 18 2004-04-13 CHARITIESNEWS-19 ARCHIVED- Registered Charities Newsletter No. 19 2004-06-18 CHARITIESNEWS-20 ARCHIVED- Registered Charities Newsletter No. 20 2004-11-16 CHARITIESNEWS-21 ARCHIVED- Registered Charities Newsletter No. 21 2005-01-25 CHARITIESNEWS-22 ARCHIVED- Registered Charities Newsletter No. 22 2005-03-08 CHARITIESNEWS-23 ARCHIVED- Registered Charities Newsletter No. 23 2009-07-10 CHARITIESNEWS-24 ARCHIVED- Registered Charities Newsletter No. 24 2005-08-26 CHARITIESNEWS-25 ARCHIVED- Registered Charities Newsletter No. 25 2005-11-10 CHARITIESNEWS-26 ARCHIVED- Registered Charities Newsletter No. 26 2006-04-04 CHARITIESNEWS-27 ARCHIVED- Registered Charities Newsletter No. 27 2006-12-15 CHARITIESNEWS-28 ARCHIVED- Registered Charities Newsletter No. 28 2007-08-15 CHARITIESNEWS-29 ARCHIVED- Registered Charities Newsletter No. 29 2008-03-31 CHARITIESNEWS-30 ARCHIVED- Registered Charities Newsletter No. 30 2008-08-15 CHARITIESNEWS-31 ARCHIVED- Registered Charities Newsletter No. 31 2008-11-27 CHARITIESNEWS-32 ARCHIVED- Registered Charities Newsletter No. 32 2009-05-28 CHARITIESNEWS-33 ARCHIVED- Registered Charities Newsletter No. 33 2009-12-16 P102 Support Payments- Includes Form T1158 2017-01-04 P105 Students and Income Tax 2016-12-21 P113 Gifts and Income Tax 2016 2017-01-04 P119 When You Retire 2016-01-05 P133 Your Appeal Rights- Canada Pension Plan and Employment Insurance Coverage 2012-09-13 P134 Using Your Home for Daycare 2017-01-04 P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act 2014-06-03 RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer 2016-11-11 RC188 Keeping Records 2009-10-23 RC190 Information for Educational Institutions Outside Canada 2016-12-22 RC191 Qualified Donee: Becoming a Prescribed University Outside Canada 2017-01-05 RC192 Information for Students- Educational Institutions Outside Canada 2016-12-22 RC2 The Business Number and Your Canada Revenue Agency Program Accounts 2016-01-08 RC284 Protect Yourself Against Identity Theft 2010-01-15 RC4004 Seasonal Agricultural Workers Program 2017-02-15 RC4015 Reconciliation of Business Income for Tax Purposes- 2016 2017-01-04 RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns 2017-03-01 RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones 2016-12-23 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2016 2017-02-10 RC4064 Disability-Related Information- 2016 2016-12-29 RC4065 Medical Expenses- 2016 2017-01-04 RC4067 Protocol- Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency 2016-01-20 RC4070 Information for Canadian Small Businesses 2017-03-28 RC4088 General Index of Financial Information (GIFI) 2015-11-27 RC4089 Guide to Form T1178, General Index of Financial Information- Short 2016-12-14 RC4092 Registered Education Savings Plans 2016-11-25 RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax 2013-03-28 RC4110 Employee or Self-employed? ... 2016-11-02 IC-CHECKLIST Income Tax Information Circular- Checklist 2017-02-02 IC00-1R5 Voluntary Disclosures Program 2017-01-13 IC01-1 Third-Party Civil Penalties 2001-12-05 IC05-1R1 Electronic Record Keeping 2010-06-25 IC06-1 Income Tax Transfer Pricing and Customs Valuation 2006-10-05 IC07-1 Taxpayer Relief Provisions 2011-05-12 IC12-1 GST/HST Compliance Refund Holds 2012-07-12 IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20 IC13-2R1 Government programs collection policies 2014-11-03 IC13-3 Customs collections policies 2013-06-12 IC70-6R7 Advance Income Tax Rulings and Technical Interpretations 2016-04-22 IC71-14R3 The Tax Audit 1995-01-01 IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions 2005-02-01 IC71-9R Unclaimed Dividends 1995-01-01 IC72-13R8 Employees' Pension Plans 1995-01-01 IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 2011-10-07 IC72-22R9 Registered Retirement Savings Plans 1996-06-17 IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03 IC73-13 Investment Clubs 1995-01-01 IC73-13SR S.R.- Investment Clubs 1995-01-01 IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-25 IC74-21R Payments out of Pension and Deferred Profit Sharing Plans- ITAR 40 1995-01-01 IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools 1995-01-01 IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-12-06 IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-25 IC75-7R3 Reassessment of a Return of Income 1995-01-01 IC76-12R6 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2007-11-05 IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17 IC77-11 Sales Tax Reassessments- Deductibility in Computing Income 1995-01-01 IC77-16R4 Non-Resident Income Tax 1995-01-01 IC77-1R5 Deferred Profit Sharing Plans 2007-08-15 IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30 IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1995-01-01 IC78-10R5 Books and Records Retention/Destruction 2010-06-25 IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-13 IC78-18R6 Registered Retirement Income Funds 2003-05-23 IC78-4R3 Investment Tax Credit Rates 1995-01-01 IC78-4R3SR Special Release- Investment Tax Credit Rates 1995-01-01 IC78-5R3 Communal Organizations 1998-09-11 IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1995-01-01 IC82-6R12 Clearance Certificate 2016-12-12 IC84-1 Revision of Capital Cost Allowance Claims and Other Permissive Deductions 1995-01-01 IC84-6 Canada- United States Social Security Agreement 1995-01-01 IC87-2R International Transfer Pricing 1999-09-27 IC87-3 Alberta Stock Savings Plan 1995-01-01 IC88-2 General Anti-Avoidance Rule- Section 245 of the Income Tax Act 1995-01-01 IC88-2S1 General Anti-Avoidance Rule 1995-01-01 IC89-2R3 Directors' Liability 2014-04-17 IC89-3 Policy Statement on Business Equity Valuations 1995-01-01 IC89-4 Tax Shelter Reporting 1995-01-01 IC93-3R2 Registered Education Savings Plans 2016-05-04 IC94-4R International Transfer Pricing: Advance Pricing Arrangements (APAs) 2001-03-16 IC94-4RSR Special Release- Advance Pricing Arrangements for Small Businesses 2005-03-18 IC97-2R16 Customized Forms 2015-06-10 IC98-1R7 Tax Collections Policies 2017-05-16 IC98-2 Prescribed Compensation for Registered Pension Plans 1998-09-01 IC99-1R1 Registered Disability Savings Plans 2016-02-10 IT-INDEX ARCHIVED- Income Tax Interpretation Bulletins and Technical News INDEX 2012-10-16 IT102R2 ARCHIVED- Conversion of property, other than real property, from or to inventory 1995-01-01 IT103R ARCHIVED- Dues paid to a union or to a parity or advisory committee 1995-01-01 IT106R3 ARCHIVED- Crown Corporation Employees Abroad 2003-01-07 IT109R2 ARCHIVED- Unpaid Amounts 1995-01-01 IT110R3 CANCELLED- Gifts and Official Donation Receipts 1997-07-11 IT113R4 ARCHIVED- Benefits to Employees- Stock Options 1996-08-07 IT115R2 ARCHIVED- Fractional Interest in Shares 2008-02-05 IT116R3 ARCHIVED- Rights to Buy Additional Shares 1995-03-06 IT119R4 ARCHIVED- Debts of Shareholders and Certain Persons Connected With Shareholders. 1998-08-07 IT123R6 ARCHIVED- Transactions Involving Eligible Capital Property 1997-06-23 IT124R6 ARCHIVED- Contributions to Registered Retirement Savings Plans 1995-01-31 IT125R4 ARCHIVED- Dispositions of Resource Properties 1995-06-08 IT126R2 ARCHIVED- Meaning of 'Winding up' 1995-04-26 IT128R ARCHIVED- Capital cost allowance- Depreciable property 1995-01-01 IT129R ARCHIVED- Lawyers' trust accounts and disbursements 1995-01-01 IT131R2 ARCHIVED- Convention expenses 1995-01-01 IT137R3 ARCHIVED- Additional tax on certain corporations carrying on business in Canada 1995-01-01 IT137R3SR ARCHIVED- Additional Tax on Certain Corporations Carrying on Business in Canada 1996-02-26 IT140R3 ARCHIVED- Buy-sell agreements 1995-01-01 IT141R-CONSOLID ARCHIVED- Clergy Residence Deduction 2001-12-18 IT142R3 ARCHIVED- Settlement of debts on the winding-up of a corporation 1995-01-01 IT143R3 ARCHIVED-Meaning of Eligible Capital Expenditure 2002-10-04 IT146R4 ARCHIVED- Shares Entitling Shareholders to Choose Taxable or Capital Dividends 1995-01-01 IT147R3 ARCHIVED- Capital cost allowance- Accelerated write-off of manufacturing and processing machinery and equipment 1995-01-01 IT148R3 ARCHIVED- Recreational Properties and Club Dues 1997-07-21 IT149R4 ARCHIVED- Winding-up Dividend 1995-01-01 IT152R3 ARCHIVED- Special reserves- Sale of land 1995-01-01 IT153R3 ARCHIVED- Land Developers- Subdivision and Development Costs and Carrying Charges on Land 1995-01-01 IT154R ARCHIVED- Special reserves 1995-01-01 IT155R3 ARCHIVED- Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar 1995-01-01 IT155R3SR ARCHIVED- Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations 1995-01-01 IT158R2 ARCHIVED- Employees' professional membership dues 1995-01-01 IT159R3 ARCHIVED- Capital debts established to be bad debts 1995-01-01 IT167R6 ARCHIVED- Registered Pension Funds or Plans- Employee's Contributions 1995-09-29 IT168R3 ARCHIVED- Athletes and players employed by football, hockey and similar clubs 1995-01-01 IT170R ARCHIVED- Sale of property- When included in income computation 1995-01-01 IT173R2 ARCHIVED- Capital gains derived in Canada by residents of the United States 1995-01-01 IT173R2SR ARCHIVED-Capital Gains Derived in Canada by Residents of the United States 1996-02-12 IT176R2 ARCHIVED- Taxable Canadian property- Interests in and options on real property and shares 1995-01-01 IT177R2-CONSOLID ARCHIVED- Permanent Establishment of a Corporation in a Province 2003-11-14 IT178R3-CONSOLID Moving Expenses 2003-03-21 IT184R ARCHIVED- Deferred cash purchase tickets issued for grain 1995-01-01 IT187 ARCHIVED- Customer lists and ledger accounts 1995-01-01 IT188R ARCHIVED- Sale of accounts receivable 1995-01-01 IT188RSR ARCHIVED- Special Release: Sale of Accounts Receivable 1995-01-01 IT189R2 ARCHIVED- Corporations used by practicing members of professions 1995-01-01 IT190R2 ARCHIVED- Capital cost allowance- Transferred and misclassified property 1995-01-01 IT195R4 ARCHIVED- Rental Property- Capital Cost Allowance Restrictions 1995-01-01 IT200 ARCHIVED- Surface rentals and farming operations 1995-01-01 IT201R2 ARCHIVED- Foreign Tax Credit- Trusts and Beneficiaries 1996-02-12 IT202R2 ARCHIVED- Employees' or workers' compensation 1995-01-01 IT206R ARCHIVED- Separate businesses 1995-01-01 IT209R ARCHIVED- Inter-vivos gifts of capital property to individuals directly or through trusts 1995-01-01 IT209RSR ARCHIVED- Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts 1996-02-12 IT210R2 ARCHIVED- Income of Deceased Persons- Periodic Payments and Investment Tax Credit 1996-11-22 IT211R ARCHIVED- Membership dues- Associations and societies 1995-01-01 IT212R3 ARCHIVED- Income of Deceased Persons- Rights or Things 1995-01-01 IT212R3SR ARCHIVED- Special Release: Income of Deceased Persons- Rights or Things 1995-07-26 IT218R ARCHIVED- Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa 1995-01-01 IT220R2 ARCHIVED- Capital cost allowance- Proceeds of disposition of depreciable property 1995-01-01 IT220R2SR ARCHIVED- Capital Cost Allowance- Proceeds of Disposition of Depreciable Property 1995-01-01 IT226R ARCHIVED- Gift to a charity of a residual interest in real property or an equitable interest in a trust 1995-01-01 IT231R2 ARCHIVED- Partnerships- Partners not dealing at arm's length 1995-01-01 IT232R3 ARCHIVED- Losses- Their Deductibility in the Loss Year or in Other Years 1997-07-04 IT234 ARCHIVED- Income of Deceased Persons- Farm Crops 1995-01-01 IT238R2 ARCHIVED- Fees paid to investment counsel 1995-01-01 IT242R ARCHIVED- Retired Partners 1995-01-01 IT243R4 ARCHIVED- Dividend Refund to Private Corporations 1996-02-12 IT244R3 ARCHIVED- Gifts by Individuals of Life Insurance Policies as Charitable Donations 1995-01-01 IT257R ARCHIVED- Canada Council Grants 1995-04-26 IT259R4 ARCHIVED- Exchange of Property 2003-10-01 IT261R ARCHIVED- Prepayment of rents 1995-01-01 IT262R2 ARCHIVED- Losses of Non-Residents and Part-Year Residents 1996-11-28 IT264R ARCHIVED- Part Dispositions 1995-01-01 IT264RSR ARCHIVED- Part dispositions 1995-01-01 IT267R2 ARCHIVED- Capital Cost Allowance- Vessels 1995-03-06 IT268R3 ARCHIVED- Inter vivos transfer of farm property to child 1995-01-01 IT268R3SR ARCHIVED- S.R. ...

Number Title Last update GI-196 GST/HST and Commercial Ride-sharing Services 2017-06-23 T4008-PE-7 Payroll Deductions Supplementary Tables- Prince Edward Island- Effective July 1, 2017 2017-06-15 T4008-SK-7 Payroll Deductions Supplementary Tables- Saskatchewan- Effective July 1, 2017 2017-06-15 T4032-PE-7 Payroll Deductions Tables- Income tax deductions- Prince Edward Island- Effective July 1, 2017 2017-06-15 T4032-SK-7 Payroll Deductions Tables- Income tax deductions- Saskatchewan- Effective July 1, 2017 2017-06-15 ED200-1 Regulations Prescribing Fees for Licences Issued Under the Excise Act 1996-07-25 ED200-2 Guidelines for Excise Duty Licensing and Bonding- Application and Issuance of Excise Duty Licenses 2007-09-21 ED200-3 Guidelines for Excise Duty Licensing and Bonding- Guarantee Bonds 2000-12-22 ED200-4 Guidelines for Excise Duty Licensing and Bonding- Change after Issuance of Licence 1995-01-01 ED200-5 Guidelines for Excise Duty Licensing and Bonding- Alterations to Premises after Original Application 2007-09-21 ED200-51 Guidelines for Licensees- Excise Duty Payable on Deficiencies 2007-09-21 ED200-52 Guidelines for Licensees- Signatures 2007-09-21 ED200-53 Guidelines for Licensees- Submissions to the Laboratory and Scientific Services Division 2007-09-21 ED200-55 Guidelines For Licensees- Special Services Payable For The Alcoholometry System Goods And Services 2007-09-21 ED212-1 Brewery Regulations 2006-09-12 ED212-10 Guidelines for Brew on Premises Operations 2002-10-23 ED212-2 Departmental Regulations Respecting Breweries 1996-07-25 ED212-3 Guidelines For Brewery Operations- Excise Supervision 2007-09-21 ED212-4 Guidelines for Brewery Operations- Beer Produced 1999-04-08 ED212-5 Guidelines for Brewery Operations- Loss Allowance 1996-07-25 ED212-6 Guidelines For Brewery Operations- Inter-Brewery Shipments 2007-09-21 ED212-7 Credit Entitlements 2004-07-06 ED212-8 Guidelines for Brewery Operations- Beer Samples for Quality Control Purposes 2007-09-21 ED212-9 Guidelines for Brewery Operations- Destruction of Duty Paid Beer 2007-09-21 EDBN10 Related or Associated Persons Rules for Brewers 2006-07-25 EDBN15 New Filing Period for Licensed Brewers 2011-01-24 EDBN20 Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Beer between Provinces 2014-06-23 EDBN21 K50B Filing and Payment Schedules for Brewers (from January 2015 to June 2017) 2015-03-31 EDBN22 Changes to Excise Duty Rates on Beer 2017-03-22 EDBN23 K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019) 2017-07-28 EDBN3 Reporting Procedures for Brewers 2005-06-06 EDBN6 Excise Duty Rate Changes on Beer Produced by Small and Mid-Sized Brewers 2006-05-11 EDBN7 Excise Duty Rate Changes Impact on Beer Inventories 2006-06-29 EDBN8 Excise Duty Rate Changes for Beer- July 1, 2006 2006-07-25 EDBN9 Reduced Rates of Excise Duty on Beer Brewed in Canada 2006-07-25 EDM1-1-1 The Excise Duty Program 2012-10-05 EDM1-1-2 Regional Excise Duty Offices 2016-11-22 EDM1-1-5 Instrument Approval 2013-02-05 EDM1-1-6 Formulation Approval Process 2004-04-15 EDM1-5-1 Rates of Excise Duty 2014-09-18 EDM10-1-1 Returns and Payments 2013-07-26 EDM10-1-2 Completing an Excise Duty Return- Duty Free Shop 2003-08-26 EDM10-1-3 Completing an Excise Duty Return- Excise Warehouse Licensee 2003-08-26 EDM10-1-4 Completing an Excise Duty Return- Licensed User 2003-08-26 EDM10-1-5 Completing an Excise Duty Return- Special Excise Warehouse Licensee 2003-08-26 EDM10-1-6 Completing an Excise Duty Return- Wine Licensee 2006-12-12 EDM10-1-7 Completing an Excise Duty Return- Spirits Licensee 2003-08-26 EDM10-1-8 Completing an Excise Duty Return- Tobacco Licensee 2013-09-13 EDM10-1-9 Completing an Excise Duty Return- Tobacco Dealer 2012-10-12 EDM10-3-1 Refunds 2012-10-18 EDM2-1-1 Licence Types 2003-06-10 EDM2-2-1 Obtaining and Renewing a Licence 2005-12-20 EDM2-2-2 Security Requirements for Certain Licensees and for Prescribed Persons Importing Tobacco Products 2014-12-24 EDM2-2-3 Government of Canada Bonds and Surety Bonds 2014-12-24 EDM2-2-4 Approved Financial Institutions and Acceptable Bonding Companies 2017-01-13 EDM2-3-1 Registration Types 2003-06-10 EDM2-4-1 Obtaining a Registration 2005-12-20 EDM3-1-1 Producers and Packagers of Spirits 2013-01-08 EDM3-1-2 Licensed Users 2013-10-31 EDM3-1-3 Registered Users 2003-07-23 EDM3-1-4 Alcohol Registrants 2003-06-23 EDM3-2-3 Labelling of Containers of Spirits 2008-05-12 EDM3-4-1 Losses of Spirits 2004-04-15 EDM3-8-1 Special Containers of Spirits 2007-10-19 EDM4-1-1 Producers and Packagers of Wine 2014-06-20 EDM4-1-2 Small Producers of Wine 2005-03-07 EDM4-1-3 Ferment-On-Premises Registrants 2003-06-23 EDM4-2-3 Labelling of Containers of Wine 2008-05-12 EDM4-4-1 Losses of Wine 2004-04-15 EDM4-8-1 Special Containers of Wine 2007-10-19 EDM5-1-1 Denatured Alcohol and Specially Denatured Alcohol 2005-04-25 EDM7-1-1 Manufacturers of Tobacco Products 2013-07-05 EDM7-1-2 Tobacco Dealers 2013-07-05 EDM7-1-4 Duty Free Shop Operators 2013-02-20 EDM8-1-1 Excise Warehouses 2013-10-04 EDM8-1-2 Special Excise Warehouses 2013-08-29 EDM9-1-1 General Requirements for Books and Records 2003-11-10 EDM9-3-1 Export Documentation 2005-01-31 EDN11 Excise Duty Exemption on 100% Canadian Wine 2006-05-11 EDN12 Regulations Amending the Denatured and Specially Denatured Alcohol Regulations 2006-05-31 EDN13 Amendment to the Claiming of Deductions or Refunds 2006-06-07 EDN14 Excise Duty Rate Changes- Impact on Spirits and Wine Inventories 2006-06-29 EDN15 Additional Information Relating to the Excise Duty Exemption on 100% Canadian Wine 2006-06-29 EDN2 Exports of Alcohol and Tobacco Products Using Form B60 2004-03-30 EDN20 Budget 2008- Excise Duty on Imitation Spirits 2008-03-28 EDN22 Excise Duty Returns and Refunds- Additional Instructions 2008-08-22 EDN23 Issuance of Age and Origin Certificates 2009-08-14 EDN24 New Stamping Regime for Tobacco Products 2010-07-30 EDN25 Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee 2010-09-03 EDN26 New Excise Stamp Security Features 2010-09-23 EDN28 Becoming a Prescribed Person under the New Tobacco Stamping Regime 2011-03-01 EDN29 Tobacco Stamping Regime- Excise Stamp Order Process 2011-03-01 EDN30 Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations 2011-06-27 EDN31 Amendment to the Importation of Intoxicating Liquors Act 2012-06-28 EDN32 Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 2012-06-22 EDN33 Changes to Excise Duty Rates on Manufactured Tobacco 2013-03-21 EDN34 Notice to all Tobacco Manufacturers – Prescribed Brands of Tobacco Products 2013-10-08 EDN35 Changes to Excise Duty Rates on Tobacco Products 2014-02-11 EDN36 Cigarette Inventory Tax 2014-02-11 EDN37 Questions and Answers on the Cigarette Inventory Tax 2014-02-11 EDN38 Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Spirits between Provinces 2014-06-23 EDN39 Notice to All Tobacco Manufacturers – Prescribed Brands of Tobacco Products 2014-11-06 EDN40 Semi-Annual Reporting Period for Certain Licensees 2015-01-21 EDN41 Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 2016-05-06 EDN42 Changes to Excise Duty Rates on Tobacco Products 2017-03-22 EDN43 Cigarette Inventory Tax 2017-03-22 EDN44 Questions and Answers on the Cigarette Inventory Tax 2017-03-22 EDN45 Changes to Excise Duty Rates on Spirits and Wine 2017-03-22 EDN8 Age and Origin Certificates for Exported Distilled Spirits 2005-10-22 EDN9 Excise Duty Rate Changes- July 1, 2006 2006-05-11 ATSCRATES Air Travellers Security Charge (ATSC) Rates 2010-04-15 CONTACTS Excise Taxes- Contacts 2012-01-26 CURRATE Current Rates of Excise Taxes- Revised April 2008 2008-04-23 ETSL1 Changes in Excise Levies on Tobacco Products 2000-07-06 ETSL10 Notice to Suppliers of Tobacco products- Additional Federal Tobacco Tax Inventory Rebate 1996-05-10 ETSL11 Notice to Suppliers of Tobacco Products to Vendors in Nova Scotia, New Brunswick and Prince Edward Island 1995-08-22 ETSL12 Federal Tobacco Tax Inventory Rebate 1995-08-22 ETSL13 Suppliers of Tobacco Products to Retailers in Prince Edward Island 1995-08-22 ETSL14 Notice to Suppliers of Tobacco Products to Retailers in Prince Edward Island 1995-08-22 ETSL15 Notice to Suppliers of Tobacco Products to Retailers in Nova Scotia 1995-08-22 ETSL16 Suppliers of Tobacco Products to Retailers in New Brunswick 1995-08-22 ETSL17 Suppliers of Tobacco Products to Retailers in Prince Edward Island 2000-07-06 ETSL19 Application of the Air Transportation Tax- Employee Travel 1995-08-22 ETSL2 Changes in Federal Excise Tax on Tobacco Products for Sale in Ontario 1995-08-22 ETSL21 Notice to Licensed Air Carriers 1995-08-22 ETSL22 Notice to manufactures and Wholesalers of Gasoline 1995-08-22 ETSL23 Application to the Purchase of Charter Air Transportation by Diplomats 1995-08-22 ETSL24 Changes in the Rates of the Federal Excise Tax on Cigarettes and Tobacco Sticks Sold in Prince Edward Island 1995-09-11 ETSL25 Notice to all Tobacco Manufacturers and Wholesalers- Tobacco Tax Rebate- Prince Edward Island 1995-09-11 ETSL26 Notice to All Licensed Air Carriers- Application to Employee Travel within the Taxation Area 1995-08-25 ETSL27 Notice to All Licensed Air Carriers- Cancellation of Memorandum et 108- Air Transportation Tax Instruction 1995-08-25 ETSL28 Notice to all Tobacco Manufacturers and Wholesalers 1995-11-24 ETSL29 Notice to all Magazine Publishers and Distributors Periodicals- Split-run Editions 1996-01-29 ETSL29A Notice: Questions and Answers- Periodicals- Split-Run Editions 1996-04-02 ETSL3 Changes in Federal Excise Tax- Licensed air carriers: Changes in Air Transportation Tax 2000-07-06 ETSL30 Notice to Manufacturers and Wholesalers of Refined Petroleum Products 1996-04-03 ETSL31 Notice to all Licensed Air Carriers 1996-11-29 ETSL32 Notice to Operators of 'Wine on Premises' Establishments 1996-12-13 ETSL35 Notice to All Licensed Air Carriers- Changes to the Air Transportation Tax (ATT) 1998-01-22 ETSL36R Basic Facts- Insurance Premiums Other Than Marine 2005-02-28 ETSL37 Notice to all Licensed Air Carriers Repeal of the Air Transportation Tax (ATT) 1998-10-01 ETSL39 Wholesalers' Bonds to be Transferred to the Summerside Tax Centre 2001-01-22 ETSL4 Federal Tobacco Tax Inventory Rebate to Large Retailers and Suppliers of Tobacco Products- Federal Tobacco Tax Inventory 1995-08-22 ETSL40 Amendments to the Excise Tax Act: Automobiles and Air Conditioners 2001-03-20 ETSL41 Amendments to the Excise Tax Act: Waiver or Cancellation of Interest of Penalties 2001-03-20 ETSL43 Imposition of the air travellers security charge 2002-04-25 ETSL44 Proposed Legislation and Regulations Relating to Ships' Stores Provisions 2002-06-06 ETSL45 Air Travellers Security Charge (ATSC)- Refunds 2002-11-06 ETSL46 Air Travellers Security Charge- Rate Reductions For Air Transportation Within Canada 2003-02-19 ETSL47 February 18, 2003 Budget Highlights 2003-02-19 ETSL48 Repeal of the excise tax on wines- Part IV of the Excise Tax Act 2003-03-26 ETSL49 Repeal of the excise tax on tobacco products- Parts III, VI, and VII of the Excise Tax Act 2003-04-07 ETSL5 Notice to Vendors of Tobacco products- Interprovincial Movement of Provincially Marked Tobacco Products 1995-08-22 ETSL50 Rate Reductions for the Air Travellers Security Charge 2004-03-23 ETSL52 Changes to the List of Airports Where the Air Travellers Security Charge is Levied 2004-12-20 ETSL53 Phase Out of the Excise Tax on Jewellery Products 2005-02-24 ETSL54 Rate Reductions for the Air Travellers Security Charge 2005-06-03 ETSL55 Changes to the Excise Tax on Clocks and Watches 2005-12-07 ETSL56 Proposed Changes to the Canada Revenue Agency Excise Tax End-User Refund Policy 2006-02-08 ETSL57 Application of the Excise Tax on Air Conditioners in Unsalvageable or Scrap Vehicles 2006-03-22 ETSL58 Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy Until December 31, 2006 2006-03-23 ETSL59 Rate Reductions for the Air Travellers Security Charge 2006-05-09 ETSL6 Notice to Suppliers of Unmarked Cigarettes to Retailers on Reserves in Ontario 1995-08-22 ETSL60 Elimination of the Excise Tax on Jewellery Products 2006-05-03 ETSL61 Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy until June 30, 2007 2006-12-07 ETSL64 Imposition of Excise Tax on Fuel-Inefficient Vehicles 2007-06-13 ETSL65 Statutory End-User Refund Program and Elimination of Excise Tax Exemption for Renewable Fuels 2007-03-26 ETSL66 For Discussion Purposes Only- Application of Excise Tax to Diesel Fuel used in the Generation of Electricity for the Provision of Hotel Services on Vehicles 2007-08-22 ETSL67 Notice to all Air Carriers: Rate Reductions for the Air Travellers Security Charge 2007-12-19 ETSL68 Frequently Asked Questions Regarding Part 1 of the Excise Tax Act 2008-02-08 ETSL69 Proposed Amendment to the Ships' Stores Regulations to Include Renewable Fuels 2008-04-25 ETSL7 Changes in Federal Excise Taxes on Tobacco Products for Sale in Prince Edward Island 1995-08-22 ETSL70 Notice to all Producers of Renewable Fuels 2014-11-20 ETSL71 Regulations Amending the Ships' Stores Regulations (2009) 2009-07-21 ETSL72 Notice to all Air Carriers- Rate Increases for the Air Travellers Security Charge 2010-03-05 ETSL73 Notice to the Transportation Sector and Commodity Tax Practitioners- Request For Consultation on the Administration of the Excise Tax Exemption for Diesel Fuel Used in the Generation of Electricity Relating to Hotel Services on Vehicles 2010-03-15 ETSL74 Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries 2010-03-24 ETSL75 Notice to Excise Tax Licensees and Account Holders- New Version of Form B200, Excise Tax Return 2010-10-01 ETSL76 Notice to Excise Tax Licensees in the Canadian Fuel Industry Sector 2011-12-20 ETSL77 Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel 2016-06-03 ETSL8 Notice to Suppliers of Tobacco Products to Retailers in New Brunswick 1995-08-22 ETSL9 Changes in Federal Excise Taxes on Tobacco Products for Sale in Nova Scotia 1995-08-22 RATES Historical Rates of Excise Taxes 2001-11-22 RC4634 Notice to Brokers, Agents, Insured and Insurers / Excise Tax Act- Part I 2014-07-04 SWLN1 Transitional Rules for Option B regions for the months of October, November and December 2006 2006-11-28 SWLN10 Surge Charge- Alberta Region (November 2008) 2008-12-16 SWLN11 Third Country Adjustment Refund 2008-12-18 SWLN12 Third Country Adjustment Refund (October 2007 to March 2008) 2008-12-18 SWLN13 Surge Charge- Alberta Region (June 2009) 2009-07-21 SWLN14 Surge Charge- Alberta Region (July 2009) 2009-08-19 SWLN15 Surge Charge- Alberta Region (August 2009) 2009-09-24 SWLN16 Surge Charge- Alberta Region (September 2009) 2009-10-28 SWLN17 Surge Charge- Alberta Region (October 2009) 2009-11-24 SWLN18 Surge Charge­- Alberta Region (November 2009) 2009-12-22 SWLN19 Notice to Independent Remanufacturers- Calculation of Export Price 2009-12-29 SWLN2 Notice to Recipients of Duty Deposit Refunds 2007-01-12 SWLN20 Surge Charge­- Alberta Region (December 2009) 2010-01-19 SWLN21 Surge Charge- Alberta Region (January 2010) 2010-02-18 SWLN22 Surge Charge- Alberta Region (March 2010) 2010-04-26 SWLN23 Export Charge Rate for June 2010 Reduced to 0%- Registrants Must Continue to File Returns 2010-05-20 SWLN24 Surge Charge- Alberta Region (April 2010) 2010-05-26 SWLN25 Surge Charge- Alberta Region (May 2010) 2010-06-22 SWLN26 Notice to Wholesalers- Calculation of Export Price 2010-08-13 SWLN27 Additional 10% Export Charge for Option B Regions 2010-08-18 SWLN28 Surge Charge – Alberta Region (July 2010) 2010-08-20 SWLN29 Surge Charge ‑ Alberta Region (August 2010) 2010-09-21 SWLN3 Calculation of Export Price 2009-05-25 SWLN30 Notice to Independent Remanufacturers- Calculation of the Yield Loss Percentage 2010-09-24 SWLN31 Surge Charge- Alberta Region (September 2010) 2010-10-22 SWLN32 Surge Charge- Alberta Region (October 2010) 2010-11-25 SWLN33 Surge Charge – Alberta Region (November 2010) 2011-01-07 SWLN34 Surge Charge – Alberta Region (December 2010) 2011-01-14 SWLN35 Additional Export Charge for Ontario and Quebec Regions 2011-02-14 SWLN36 Surge Charge- Alberta Region (January 2011) 2011-02-28 SWLN37 Refund of Alberta Surge Charge for October 2008 2011-03-02 SWLN38 Surge Charge – Alberta Region (March 2011) 2011-04-19 SWLN39 Termination of the 10% Additional Export Charge and Refund of Overpayments 2011-06-24 SWLN4 Security Requirements for Non-Resident Persons and Persons Without a Permanent Establishment in Canada 2010-04-23 SWLN40 Surge Charge- Alberta Region (June 2011) 2011-07-21 SWLN41 Surge Charge – Alberta Region (September 2011) 2011-10-18 SWLN42 Surge Charge- Alberta Region (November 2011) 2011-12-22 SWLN43 Surge Charge – Alberta Region (July 2012) 2012-08-28 SWLN44 Surge Charge – Alberta Region (October 2012) 2012-11-20 SWLN45 The Export Charge 2013-04-22 SWLN46 Termination of the Additional Export Charge for the Ontario and Quebec Regions 2014-04-01 SWLN47 Surge Charge – Alberta Region (April 2015) 2015-05-21 SWLN48 Surge Charge- Alberta Region (May 2015) 2015-06-19 SWLN49 Surge Charge – Alberta Region (June 2015) 2015-07-18 SWLN5 Certification of Independent Remanufacturers 2010-04-23 SWLN50 Surge Charge- Alberta Region (August 2015) 2015-09-28 SWLN51 Termination of the Export Charge Imposed under the Softwood Lumber Products Export Charge Act, 2006 2015-10-09 SWLN52 Expiry of the Softwood Lumber Agreement, 2006 2015-10-09 SWLN53 Surge Charge- Alberta Region (September 2015) 2015-10-23 SWLN6 Calculating and Reporting the Surge Charge 2008-04-23 SWLN7 Surge Charge- Alberta Region (March 2007) 2008-04-23 SWLN8 American Consumption of Softwood Lumber Products Regulations 2008-11-26 SWLN9 Surge Charge­- Alberta Region (October 2008) 2008-11-27 X1-4 Definitions 2000-04-17 X2-1 Licences 2000-04-17 X2-2 Small Manufacturers 2000-04-17 X2-3 Bonds Given as Security by Licensed Wholesalers 2000-04-17 X3-1 Goods Subject to Excise Tax 2013-07-22 X3-2 Liability for Tax 2013-07-22 X6-1 Books and Records 2013-10-31 X6-2 Returns and Payments 2013-07-24 X6-3 Objections and Appeals 2013-09-12 X7-1 Special Levies- Insurance Premiums 2009-02-11 EP-001 The Meaning of the Term 'Heating Oil' for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA) 2002-05-30 EP-002 The Status of Bunker C Fuel Oil for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA) 2002-05-30 EP-003 Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles 2016-06-28 GI-001 Products Commonly Described as Dietary Supplements 2004-08-17 GI-002 Sales of Farmland by Individuals 2004-08-17 GI-003 Sales of Vacant Land by Individuals 2004-08-17 GI-004 Sales by Individuals of Owner-Occupied Homes 2004-08-17 GI-005 Sale of a Residence by a Builder Who is an Individual 2010-07-09 GI-006 ABM Services 2006-12-06 GI-007 Operating a Bed and Breakfast in Your Home 2006-09-21 GI-008 Harbour Authorities 2004-10-07 GI-009 Consigned Goods 2004-11-01 GI-010 Auctioneers 2005-01-18 GI-011 Water Haulers 2005-02-16 GI-012 Agents 2005-11-21 GI-019 Newspaper Carriers 2006-09-12 GI-020 Bars 2006-10-04 GI-021 Snack Foods 2006-10-04 GI-022 Application of the GST/HST to Sales of Water 2006-10-13 GI-023 Direct Sellers' Sales Aids 2010-08-03 GI-024 Harmonizing the Administrative Provisions Respecting Standardized Accounting 2006-12-06 GI-025 The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals 2007-02-26 GI-027 Foreign Convention and Tour Incentive Program- Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents 2008-02-14 GI-028 Foreign Convention and Tour Incentive Program- Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases 2008-02-14 GI-029 Foreign Convention and Tour Incentive Program- Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases 2008-02-14 GI-030 Foreign Convention and Tour Incentive Program- Non-Registered Organizers of Foreign Conventions: Rebate for Purchases 2008-02-14 GI-031 Foreign Convention and Tour Incentive Program- Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions 2008-02-14 GI-032 Foreign Convention and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages 2008-02-14 GI-033 Foreign Convention and Tour Incentive Program- Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages 2008-02-14 GI-034 Exports of Intangible Personal Property 2007-04-23 GI-036 Beverages 2007-07-10 GI-037 Children's Camps Operated by Public Sector Bodies 2014-12-30 GI-038 The 2008 GST/HST Rate Reduction 2007-11-30 GI-039 Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements 2007-11-30 GI-040 Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements 2007-11-30 GI-041 The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses 2007-11-30 GI-044 Foreign Convention and Tour Incentive Program- Tour Packages: What Is an Eligible Tour Package 2008-09-05 GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget 2008-03-04 GI-046 Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages 2008-06-27 GI-047 Taxidermy- Animal, Bird and Fish Mounts 2008-06-27 GI-048 Fertilizer and Pesticides 2008-07-02 GI-049 Fishing Equipment and Products 2009-01-12 GI-051 Zero-Rated Farm Equipment 2009-02-19 GI-052 Direct Selling Industry- The Network Sellers Method for Network Sellers and Sales Representatives 2010-10-21 GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Freight Transportation Services 2010-02-12 GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Passenger Transportation Services 2010-02-12 GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Transportation Passes 2010-06-21 GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Services 2010-07-23 GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Memberships 2010-02-12 GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Admissions 2010-02-12 GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Intangible Personal Property 2010-07-23 GI-060 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Newspapers 2010-02-26 GI-062 Point-of-Sale Rebate on Feminine Hygiene Products 2014-08-26 GI-063 Point-of-Sale Rebate on Children's Goods 2014-08-26 GI-064 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Prepared Food and Beverages 2010-07-23 GI-065 Point-of-Sale Rebate on Books 2014-08-26 GI-066 How a Charity Completes Its GST/HST Return 2015-05-08 GI-067 Basic GST/HST Guidelines for Charities 2015-06-24 GI-068 Basic GST/HST Guidelines for Public Institutions 2015-06-24 GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Direct Sellers and Independent Sales Contractors 2010-03-15 GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Goods 2010-07-23 GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Tour Packages 2010-05-05 GI-072 HST and First Nations in Ontario and British Columbia 2010-05-10 GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Payment of the GST/HST by Ontario and B.C. ... 2005-11-15 P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments 2006-09-20 P-249 Agreements and Novation 2011-06-05 P-250 Late-filed subsection 225.2(4) elections 2008-05-23 P-251 Eating Establishments 2008-12-17 P-252 Agricultural Equipment Supplied Together with Accessories 2009-01-13 P-253 Sharecropping 2009-01-13 P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service 2009-10-09 P-255 Late-filed Section 156 Elections and Revocations 2016-07-22 1-4 Excise and GST/HST Rulings and Interpretations Service 2016-10-25 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 2008-04-11 13-2 Rebates – Legal Aid 2016-05-31 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 2010-04-09 13-5 Non-creditable Tax Charged 2017-01-31 14-1 Direct Sellers 1995-01-01 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election for Nil Consideration 2012-10-18 14-6 Trade Unions and Similar Employee Associations 2017-03-29 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-2 Penalties and Interest 2009-01-09 16-3 Cancellation or Waiver of Penalties and/or Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2016-03-16 17-1 Definition of Financial Instrument 1999-04-01 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-10 Tax Discounters 2000-01-06 17-14 Election for Exempt Supplies 2011-07-28 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-7 De Minimis Financial Institutions 2013-02-12 17-8 Credit Unions 2000-02-22 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2010-05-31 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 19-1 Real Property and the GST/HST 2002-01-21 19-1-1 Special Rules for Real Property under the HST 2002-01-15 19-2 Residential Real Property 2002-12-24 19-2-1 Residential Real Property- Sales 2000-02-16 19-2-2 Residential Real Property- Rentals 2003-02-17 19-2-3 Residential Real Property- Deemed Supplies 2002-01-23 19-2-4 Residential Real Property- Special Issues 2001-12-20 19-3 Real Property Rebates 2002-02-21 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 19-3-1-1 Stated Price Net of Rebate 2006-08-22 19-3-1-2 Stated Price Net of Rebate- GST at 5% 2007-12-13 19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21 19-3-3 Rebate for Cooperative Housing 2000-02-16 19-3-4 Rebate for Owner-Built Homes 2002-02-21 19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05 19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15 19-3-7 Real Property Rebates- Special Issues 2000-02-16 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-4-1 Commercial Real Property- Sales and Rentals 1999-09-08 19-4-2 Commercial Real Property- Deemed Supplies 2001-01-14 19-5 Land and Associated Real Property 2002-06-05 2-1 Required registration 1999-11-16 2-2 Small suppliers 2000-10-16 2-3 Voluntary registration 2003-04-01 2-4 Branches and divisions 2002-11-27 2-5 Non-resident registration 2006-02-23 2-6 Security requirements for non-residents 1999-11-16 2-7 Cancellation of Registration 2005-05-26 25-2 Designation of Hospital Authorities 2009-03-17 27-1 Calculating the GST/HST on Tour Packages 2009-06-08 27-2 Conventions 2009-08-27 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-2 Freight Transportation Services 2004-03-31 28-3 Passenger Transportation Services 1999-08-24 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-3-1 Drop-Shipments 2008-10-08 3-4 Residence 2000-04-25 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2008-12-16 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-2 Exports – Tangible Personal Property 2014-08-13 4-5-3 Export- Services and Intellectual Property 1998-06-20 5-3 Exempt Legal Services 2016-05-31 7-5 Electronic Filing and Remitting 2003-04-01 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 8-3 Calculating Input Tax Credits 2014-08-07 8-4 Documentary Requirements for Claiming Input Tax Credits 2012-08-09 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 2011-11-14 9-1 Taxable Benefits (Other than Automobile Benefits) 2011-11-14 9-2 Automobile Benefits 2011-11-14 9-3 Allowances 2012-06-27 9-4 Reimbursements 2012-06-27 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2015-11-17 B-037R Imported Computer Software (TIB B-037R) 1995-03-30 B-038 Returnable Containers Other than Beverage Containers 2008-03-28 B-039 GST/HST Administrative Policy- Application of the GST/HST to Indians 2013-06-25 B-046 Administrative Guidelines for Municipalities (TIB) 2003-02-11 B-052 GST Treatment of Products and Services of Life and Health Insurance Companies (TIB) 1995-01-01 B-053 Construction Supply and Installation Contracts (TIB) 1995-01-01 B-057 List of Products and Services of Trust Companies (TIB) 1995-01-01 B-067 Goods and Services Tax Treatment of Grant and Subsidies (TIB) 1995-01-01 B-068 Bare Trusts 2004-12-09 B-073 Sale of Freehold Mineral Titles 2006-01-26 B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province 1997-03-11 B-080R Rebates of HST on Supplies Made From the Participating Provinces 1997-12-10 B-081 Application of the HST to Imports 1997-03-11 B-084R Treatment of Used Goods 1999-08-11 B-086 Rebate for specially-equipped vehicles for persons with disabilities 1999-10-08 B-087 GST-HST New Residential Rental Property Rebate 2002-02-05 B-088 Export Distribution Centre Program 2002-07-04 B-089 Returnable Containers 2002-04-23 B-090 GST/HST and Electronic Commerce 2002-07-12 B-091R Application of the GST/HST to Prepaid Funeral Arrangements 2008-11-27 B-092 Substantial Renovations and the GST/HST New Housing Rebate 2005-01-06 B-093 Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements 2008-11-27 B-094 Amendments to the Point-of-Sale Rebate for Printed Books 2010-04-09 B-095 The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) 2011-06-02 B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2011-08-26 B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2011-08-26 B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions 2011-08-26 B-100 Standardized Accounting 2008-02-14 B-101 Trusts 2008-05-01 B-102 First Nations Goods and Services Tax- Place of Supply 2012-07-16 B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province 2012-07-05 B-104 Harmonized Sales Tax- Temporary Recapture of Input Tax Credits in Ontario and British Columbia 2010-06-21 B-105 Changes to the Definition of Financial Service 2016-06-29 B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act 2011-08-26 B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST 2013-04-19 B-108 Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1 2014-02-05 B-109 Application of the GST/HST to the Practice of Naturopathic Doctors 2015-07-31 B-110 Application of the GST/HST to the Practice of Acupuncture 2017-04-13 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-6-1 Time of Liability General Rule (GST 300-6-1) Reprint 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) Reprint 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) Reprint 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) Reprint (See Changes to Paragraphs 7 and 8 October 1997) 1997-12-02 G300-6-16 Combined Supplies (GST 300-6-16) 1995-07-10 G300-6-2 Payments (GST 300-6-2) 1995-07-10 G300-6-3 Invoices (GST 300-6-3) 1995-07-10 G300-6-4 Agreements in Writing (GST 300-6-4) 1995-07-10 G300-6-6 Continuous Supplies (GST 300-6-6) Reprint 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) Reprint 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) Reprint 1995-07-10 G300-7 Value of Supply (GST 300-7) 1995-07-10 G300-7-10 Foreign Currency (GST 300-7-10) 1995-07-10 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7-8 Early / Late Payments (GST 300-7-8) 1995-07-10 G300-8 Imported Goods (GST 300-8) 1995-07-10 G300-9 Imported Services and Intangible Property (GST 300-9) 1995-07-10 G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1) 1995-07-11 G400-3-2 Employee and Shareholder Benefits (GST 400-3-2) 1995-07-11 G400-3-4 Passenger Vehicles and Aircraft (GST 400-3-4) 1995-07-11 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 G500-2-1 Authorized Fiscal Periods and Reporting Periods (GST 500-2-1) 1995-07-11 G500-2-2 Instalments (GST 500-2-2) 1995-07-11 G500-2-4 Calculation of Liability (GST 500-2-4) 1995-07-11 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 RC350 The Foreign Convention and Tour Incentive Program 2012-05-15 RC4022 General Information for GST/HST Registrants 2017-01-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2016-10-27 RC4028 GST/HST New Housing Rebate 2016-10-04 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2013-03-28 RC4034 GST/HST Public Service Bodies' Rebate 2017-01-06 RC4036 GST/HST Information for the Travel and Convention Industry 2016-10-04 RC4049 GST/HST Information for Municipalities 2016-01-05 RC4050 GST/HST Information for Selected Listed Financial Institutions 2011-05-18 RC4052 GST/HST Information for the Home Construction Industry 2016-10-04 RC4058 Quick Method of Accounting for GST/HST 2017-01-05 RC4072 First Nations Tax (FNT) 2013-03-28 RC4080 GST/HST Information for Freight Carriers 2013-03-28 RC4081 GST/HST Information for Non-Profit Organizations 2016-01-05 RC4082 GST/HST Information for Charities 2016-10-04 RC4091 GST/HST Rebate for Partners 2013-03-28 RC4103 GST/HST Information for Suppliers of Publications 2013-03-28 RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases 2014-09-26 RC4231 GST/HST New Residential Rental Property Rebate 2016-10-04 RC4247 The Special Quick Method of Accounting for Public Service Bodies 2013-03-28 RC4405 GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4419 Financial Institution GST/HST Annual Information Return 2016-07-28 RC542 Changes affecting your GST/HST return 2016-05-19 RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2016-07-28 NEWS100 Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS101 Excise and GST/HST News- No. 101 (March 2017) 2017-03-03 NEWS102 Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 NEWS75 Excise and GST/HST News- No. 75 (Winter 2010) 2010-02-24 NEWS76 Excise and GST/HST News- No. 76 (Spring 2010) 2010-06-22 NEWS77 Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26 NEWS78 Excise and GST/HST News- No. 78 (Fall 2010) 2010-11-25 NEWS79 Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS80 Excise and GST/HST News- No. 80 (Spring 2011) 2011-06-07 NEWS81 Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS82 Excise and GST/HST News- No. 82 (Fall 2011) 2011-11-03 NEWS83 Excise and GST/HST News – No. 83 (Winter 2012) 2012-01-24 NEWS84 Excise and GST/HST News – No. 84 (Spring 2012) 2012-05-08 NEWS85 Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 Excise and GST/HST News – No. 91 (2014) 2014-05-01 NEWS92 Excise and GST/HST News – No. 92 (2014) 2014-07-29 NEWS93 Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 Excise and GST/HST News – No. 96 (June 2015) 2015-06-24 NEWS97 Excise and GST/HST News- No. 97 (November 2015) 2015-11-18 NEWS98 Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 15-122 New Reporting Requirement 2015-12-31 5000-G General Income Tax and Benefit Guide 2016- All Provinces Except Non-Residents 2017-01-04 5001-PC T1 General 2016- Information for Residents of Newfoundland and Labrador 2017-01-04 5002-PC T1 General 2016- Information for Residents of Prince Edward Island 2017-01-04 5003-PC T1 General 2016- Information for Residents of Nova Scotia 2017-01-04 5004-PC T1 General 2016- Information for Residents of New Brunswick 2017-01-04 5005-PC T1 General 2016- Information for Residents of Quebec 2017-01-04 5006-PC T1 General 2016- Information for Residents of Ontario 2017-01-04 5007-PC T1 General 2016- Information for Residents of Manitoba 2017-04-28 5008-PC T1 General 2016- Information for Residents of Saskatchewan 2017-01-04 5009-PC T1 General 2016- Information for Residents of Alberta 2017-01-04 5010-PC T1 General 2016- Information for Residents of British Columbia 2017-01-04 5011-PC T1 General 2016- Information for Residents of Yukon 2017-01-04 5012-PC T1 General 2016- Information for Residents of the Northwest Territories 2017-01-04 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada- 2016 2017-01-04 5014-PC T1 General 2016- Information for Residents of Nunavut 2017-01-04 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 CHARITIESNEWS-02 ARCHIVED- Registered Charities Newsletter- Spring 1992- No. 2 1995-01-01 CHARITIESNEWS-03 ARCHIVED- Registered Charities Newsletter- Winter 1992-93- No. 3 1995-01-01 CHARITIESNEWS-04 ARCHIVED- Registered Charities Newsletter- Spring 1994- No. 4 1995-01-01 CHARITIESNEWS-05 ARCHIVED- Registered Charities Newsletter- Winter 1995-96- No. 5 1995-01-01 CHARITIESNEWS-06 ARCHIVED- Registered Charities Newsletter- Summer 1996- No. 6 1996-06-21 CHARITIESNEWS-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 CHARITIESNEWS-07 ARCHIVED- Registered Charities Newsletter- Summer 1998- No.7 1998-06-21 CHARITIESNEWS-08 ARCHIVED- Registered Charities Newsletter- Spring 1999- No. 8 1999-03-21 CHARITIESNEWS-09 ARCHIVED- Registered Charities Newsletter- Spring 2000- No. 9 2000-07-14 CHARITIESNEWS-10 ARCHIVED- Registered Charities Newsletter- Spring 2001- No. 10 2001-02-07 CHARITIESNEWS-11 ARCHIVED- Registered Charities Newsletter- Autumn 2001- No. 11 2001-09-21 CHARITIESNEWS-12 ARCHIVED- Registered Charities Newsletter- Spring 2002- No. 12 2002-03-21 CHARITIESNEWS-13 ARCHIVED- Registered Charities Newsletter No. 13 2002-08-29 CHARITIESNEWS-14 ARCHIVED- Registered Charities Newsletter No. 14 2003-03-28 CHARITIESNEWS-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 CHARITIESNEWS-16 ARCHIVED- Registered Charities Newsletter No. 16 2003-10-17 CHARITIESNEWS-17 ARCHIVED- Registered Charities Newsletter No. 17 2004-01-27 CHARITIESNEWS-18 ARCHIVED- Registered Charities Newsletter No. 18 2004-04-13 CHARITIESNEWS-19 ARCHIVED- Registered Charities Newsletter No. 19 2004-06-18 CHARITIESNEWS-20 ARCHIVED- Registered Charities Newsletter No. 20 2004-11-16 CHARITIESNEWS-21 ARCHIVED- Registered Charities Newsletter No. 21 2005-01-25 CHARITIESNEWS-22 ARCHIVED- Registered Charities Newsletter No. 22 2005-03-08 CHARITIESNEWS-23 ARCHIVED- Registered Charities Newsletter No. 23 2009-07-10 CHARITIESNEWS-24 ARCHIVED- Registered Charities Newsletter No. 24 2005-08-26 CHARITIESNEWS-25 ARCHIVED- Registered Charities Newsletter No. 25 2005-11-10 CHARITIESNEWS-26 ARCHIVED- Registered Charities Newsletter No. 26 2006-04-04 CHARITIESNEWS-27 ARCHIVED- Registered Charities Newsletter No. 27 2006-12-15 CHARITIESNEWS-28 ARCHIVED- Registered Charities Newsletter No. 28 2007-08-15 CHARITIESNEWS-29 ARCHIVED- Registered Charities Newsletter No. 29 2008-03-31 CHARITIESNEWS-30 ARCHIVED- Registered Charities Newsletter No. 30 2008-08-15 CHARITIESNEWS-31 ARCHIVED- Registered Charities Newsletter No. 31 2008-11-27 CHARITIESNEWS-32 ARCHIVED- Registered Charities Newsletter No. 32 2009-05-28 CHARITIESNEWS-33 ARCHIVED- Registered Charities Newsletter No. 33 2009-12-16 P102 Support Payments- Includes Form T1158 2017-01-04 P105 Students and Income Tax 2016-12-21 P113 Gifts and Income Tax 2016 2017-01-04 P119 When You Retire 2016-01-05 P133 Your Appeal Rights- Canada Pension Plan and Employment Insurance Coverage 2012-09-13 P134 Using Your Home for Daycare 2017-01-04 P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act 2014-06-03 RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer 2016-11-11 RC188 Keeping Records 2009-10-23 RC190 Information for Educational Institutions Outside Canada 2016-12-22 RC191 Qualified Donee: Becoming a Prescribed University Outside Canada 2017-01-05 RC192 Information for Students- Educational Institutions Outside Canada 2016-12-22 RC2 The Business Number and Your Canada Revenue Agency Program Accounts 2016-01-08 RC284 Protect Yourself Against Identity Theft 2010-01-15 RC4004 Seasonal Agricultural Workers Program 2017-02-15 RC4015 Reconciliation of Business Income for Tax Purposes- 2016 2017-01-04 RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns 2017-03-01 RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones 2016-12-23 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2016 2017-02-10 RC4064 Disability-Related Information- 2016 2016-12-29 RC4065 Medical Expenses- 2016 2017-01-04 RC4067 Protocol- Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency 2016-01-20 RC4070 Information for Canadian Small Businesses 2017-03-28 RC4088 General Index of Financial Information (GIFI) 2015-11-27 RC4089 Guide to Form T1178, General Index of Financial Information- Short 2016-12-14 RC4092 Registered Education Savings Plans 2016-11-25 RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax 2013-03-28 RC4110 Employee or Self-employed? ... 2016-11-02 IC-CHECKLIST Income Tax Information Circular- Checklist 2017-02-02 IC00-1R5 Voluntary Disclosures Program 2017-01-13 IC01-1 Third-Party Civil Penalties 2001-12-05 IC05-1R1 Electronic Record Keeping 2010-06-25 IC06-1 Income Tax Transfer Pricing and Customs Valuation 2006-10-05 IC07-1 Taxpayer Relief Provisions 2011-05-12 IC12-1 GST/HST Compliance Refund Holds 2012-07-12 IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20 IC13-2R1 Government programs collection policies 2014-11-03 IC13-3 Customs collections policies 2013-06-12 IC70-6R7 Advance Income Tax Rulings and Technical Interpretations 2016-04-22 IC71-14R3 The Tax Audit 1995-01-01 IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions 2005-02-01 IC71-9R Unclaimed Dividends 1995-01-01 IC72-13R8 Employees' Pension Plans 1995-01-01 IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 2011-10-07 IC72-22R9 Registered Retirement Savings Plans 1996-06-17 IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03 IC73-13 Investment Clubs 1995-01-01 IC73-13SR S.R.- Investment Clubs 1995-01-01 IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-25 IC74-21R Payments out of Pension and Deferred Profit Sharing Plans- ITAR 40 1995-01-01 IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools 1995-01-01 IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-12-06 IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-25 IC75-7R3 Reassessment of a Return of Income 1995-01-01 IC76-12R6 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2007-11-05 IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17 IC77-11 Sales Tax Reassessments- Deductibility in Computing Income 1995-01-01 IC77-16R4 Non-Resident Income Tax 1995-01-01 IC77-1R5 Deferred Profit Sharing Plans 2007-08-15 IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30 IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1995-01-01 IC78-10R5 Books and Records Retention/Destruction 2010-06-25 IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-13 IC78-18R6 Registered Retirement Income Funds 2003-05-23 IC78-4R3 Investment Tax Credit Rates 1995-01-01 IC78-4R3SR Special Release- Investment Tax Credit Rates 1995-01-01 IC78-5R3 Communal Organizations 1998-09-11 IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1995-01-01 IC82-6R12 Clearance Certificate 2016-12-12 IC84-1 Revision of Capital Cost Allowance Claims and Other Permissive Deductions 1995-01-01 IC84-6 Canada- United States Social Security Agreement 1995-01-01 IC87-2R International Transfer Pricing 1999-09-27 IC87-3 Alberta Stock Savings Plan 1995-01-01 IC88-2 General Anti-Avoidance Rule- Section 245 of the Income Tax Act 1995-01-01 IC88-2S1 General Anti-Avoidance Rule 1995-01-01 IC89-2R3 Directors' Liability 2014-04-17 IC89-3 Policy Statement on Business Equity Valuations 1995-01-01 IC89-4 Tax Shelter Reporting 1995-01-01 IC93-3R2 Registered Education Savings Plans 2016-05-04 IC94-4R International Transfer Pricing: Advance Pricing Arrangements (APAs) 2001-03-16 IC94-4RSR Special Release- Advance Pricing Arrangements for Small Businesses 2005-03-18 IC97-2R16 Customized Forms 2015-06-10 IC98-1R7 Tax Collections Policies 2017-05-16 IC98-2 Prescribed Compensation for Registered Pension Plans 1998-09-01 IC99-1R1 Registered Disability Savings Plans 2016-02-10 IT-INDEX ARCHIVED- Income Tax Interpretation Bulletins and Technical News INDEX 2012-10-16 IT102R2 ARCHIVED- Conversion of property, other than real property, from or to inventory 1995-01-01 IT103R ARCHIVED- Dues paid to a union or to a parity or advisory committee 1995-01-01 IT106R3 ARCHIVED- Crown Corporation Employees Abroad 2003-01-07 IT109R2 ARCHIVED- Unpaid Amounts 1995-01-01 IT110R3 CANCELLED- Gifts and Official Donation Receipts 1997-07-11 IT113R4 ARCHIVED- Benefits to Employees- Stock Options 1996-08-07 IT115R2 ARCHIVED- Fractional Interest in Shares 2008-02-05 IT116R3 ARCHIVED- Rights to Buy Additional Shares 1995-03-06 IT119R4 ARCHIVED- Debts of Shareholders and Certain Persons Connected With Shareholders. 1998-08-07 IT123R6 ARCHIVED- Transactions Involving Eligible Capital Property 1997-06-23 IT124R6 ARCHIVED- Contributions to Registered Retirement Savings Plans 1995-01-31 IT125R4 ARCHIVED- Dispositions of Resource Properties 1995-06-08 IT126R2 ARCHIVED- Meaning of 'Winding up' 1995-04-26 IT128R ARCHIVED- Capital cost allowance- Depreciable property 1995-01-01 IT129R ARCHIVED- Lawyers' trust accounts and disbursements 1995-01-01 IT131R2 ARCHIVED- Convention expenses 1995-01-01 IT137R3 ARCHIVED- Additional tax on certain corporations carrying on business in Canada 1995-01-01 IT137R3SR ARCHIVED- Additional Tax on Certain Corporations Carrying on Business in Canada 1996-02-26 IT140R3 ARCHIVED- Buy-sell agreements 1995-01-01 IT141R-CONSOLID ARCHIVED- Clergy Residence Deduction 2001-12-18 IT142R3 ARCHIVED- Settlement of debts on the winding-up of a corporation 1995-01-01 IT143R3 ARCHIVED-Meaning of Eligible Capital Expenditure 2002-10-04 IT146R4 ARCHIVED- Shares Entitling Shareholders to Choose Taxable or Capital Dividends 1995-01-01 IT147R3 ARCHIVED- Capital cost allowance- Accelerated write-off of manufacturing and processing machinery and equipment 1995-01-01 IT148R3 ARCHIVED- Recreational Properties and Club Dues 1997-07-21 IT149R4 ARCHIVED- Winding-up Dividend 1995-01-01 IT152R3 ARCHIVED- Special reserves- Sale of land 1995-01-01 IT153R3 ARCHIVED- Land Developers- Subdivision and Development Costs and Carrying Charges on Land 1995-01-01 IT154R ARCHIVED- Special reserves 1995-01-01 IT155R3 ARCHIVED- Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar 1995-01-01 IT155R3SR ARCHIVED- Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations 1995-01-01 IT158R2 ARCHIVED- Employees' professional membership dues 1995-01-01 IT159R3 ARCHIVED- Capital debts established to be bad debts 1995-01-01 IT167R6 ARCHIVED- Registered Pension Funds or Plans- Employee's Contributions 1995-09-29 IT168R3 ARCHIVED- Athletes and players employed by football, hockey and similar clubs 1995-01-01 IT170R ARCHIVED- Sale of property- When included in income computation 1995-01-01 IT173R2 ARCHIVED- Capital gains derived in Canada by residents of the United States 1995-01-01 IT173R2SR ARCHIVED-Capital Gains Derived in Canada by Residents of the United States 1996-02-12 IT176R2 ARCHIVED- Taxable Canadian property- Interests in and options on real property and shares 1995-01-01 IT177R2-CONSOLID ARCHIVED- Permanent Establishment of a Corporation in a Province 2003-11-14 IT178R3-CONSOLID Moving Expenses 2003-03-21 IT184R ARCHIVED- Deferred cash purchase tickets issued for grain 1995-01-01 IT187 ARCHIVED- Customer lists and ledger accounts 1995-01-01 IT188R ARCHIVED- Sale of accounts receivable 1995-01-01 IT188RSR ARCHIVED- Special Release: Sale of Accounts Receivable 1995-01-01 IT189R2 ARCHIVED- Corporations used by practicing members of professions 1995-01-01 IT190R2 ARCHIVED- Capital cost allowance- Transferred and misclassified property 1995-01-01 IT195R4 ARCHIVED- Rental Property- Capital Cost Allowance Restrictions 1995-01-01 IT200 ARCHIVED- Surface rentals and farming operations 1995-01-01 IT201R2 ARCHIVED- Foreign Tax Credit- Trusts and Beneficiaries 1996-02-12 IT202R2 ARCHIVED- Employees' or workers' compensation 1995-01-01 IT206R ARCHIVED- Separate businesses 1995-01-01 IT209R ARCHIVED- Inter-vivos gifts of capital property to individuals directly or through trusts 1995-01-01 IT209RSR ARCHIVED- Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts 1996-02-12 IT210R2 ARCHIVED- Income of Deceased Persons- Periodic Payments and Investment Tax Credit 1996-11-22 IT211R ARCHIVED- Membership dues- Associations and societies 1995-01-01 IT212R3 ARCHIVED- Income of Deceased Persons- Rights or Things 1995-01-01 IT212R3SR ARCHIVED- Special Release: Income of Deceased Persons- Rights or Things 1995-07-26 IT218R ARCHIVED- Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa 1995-01-01 IT220R2 ARCHIVED- Capital cost allowance- Proceeds of disposition of depreciable property 1995-01-01 IT220R2SR ARCHIVED- Capital Cost Allowance- Proceeds of Disposition of Depreciable Property 1995-01-01 IT226R ARCHIVED- Gift to a charity of a residual interest in real property or an equitable interest in a trust 1995-01-01 IT231R2 ARCHIVED- Partnerships- Partners not dealing at arm's length 1995-01-01 IT232R3 ARCHIVED- Losses- Their Deductibility in the Loss Year or in Other Years 1997-07-04 IT234 ARCHIVED- Income of Deceased Persons- Farm Crops 1995-01-01 IT238R2 ARCHIVED- Fees paid to investment counsel 1995-01-01 IT242R ARCHIVED- Retired Partners 1995-01-01 IT243R4 ARCHIVED- Dividend Refund to Private Corporations 1996-02-12 IT244R3 ARCHIVED- Gifts by Individuals of Life Insurance Policies as Charitable Donations 1995-01-01 IT257R ARCHIVED- Canada Council Grants 1995-04-26 IT259R4 ARCHIVED- Exchange of Property 2003-10-01 IT261R ARCHIVED- Prepayment of rents 1995-01-01 IT262R2 ARCHIVED- Losses of Non-Residents and Part-Year Residents 1996-11-28 IT264R ARCHIVED- Part Dispositions 1995-01-01 IT264RSR ARCHIVED- Part dispositions 1995-01-01 IT267R2 ARCHIVED- Capital Cost Allowance- Vessels 1995-03-06 IT268R3 ARCHIVED- Inter vivos transfer of farm property to child 1995-01-01 IT268R3SR ARCHIVED- S.R. ...

Tax forms (income tax, excise, GST/HST) Tax forms (income tax, excise, GST/HST) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z G 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 GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes 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 GST31 Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions GST32 Application to Deem One Unincorporated Organization to Be a Branch of Another Unincorporated Organization GST44 Election Concerning the Acquisition of a Business or Part of a Business GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST60 GST/HST Return for Acquisition of Real Property GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of Accounting Periods for GST/HST 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 GST111 Financial Institution GST/HST Annual Information Return GST114 Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST115 GST/HST Rebate Application for Tour Packages 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 GST145 Waiver of the Limitation Period for Assessment GST146 Notice of Revocation of Waiver GST159 Notice of Objection (GST/HST) GST189 General Application for Rebate of GST/HST GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST190A GST/HST New Housing Rebate- Appendix A GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing 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 GST303 Application to Offset Taxes by Refunds or Rebates GST322 Certificate of Government Funding GST352 Application for Clearance Certificate GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST370 Employee and Partner GST/HST Rebate Application GST386 Rebate Application for Conventions GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation 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 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 GST523-1 Non-profit organizations- Government Funding 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 GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer Report a problem or mistake on this page Thank you for your help! ...

Checklist Number Date (YYYY/MM/DD) Title IC00-1R5 2017-01-13 Voluntary Disclosures Program IC01-1 2001-09-18 Third-Party Civil Penalties IC05-1R1 2010-06-01 Electronic Record Keeping IC06-1 2006-10-05 Income Tax Transfer Pricing and Customs Valuation IC07-1R1 2017-08-18 Taxpayer Relief Provisions IC12-1 2012-05-18 GST/HST Compliance Refund Holds IC13-1R1 2015-03-20 Pooled Registered Pension Plans (PRPP) IC13-2R1 2014-11-01 Government programs collection policies IC13-3 2013-05-01 Customs Collection Policies IC70-6R7 2016-04-22 Advance Income Tax Rulings and Technical Interpretations IC71-9R 1984-09-04 Unclaimed Dividends IC71-14R3 1984-06-18 The Tax Audit IC71-17R5 2005-01-01 Guidance on Competent Authority Assistance Under Canada’s Tax Conventions IC72-5R2 2003-01-03 Registered Supplementary Unemployment Benefit Plans IC72-13R8 1988-12-16 Employees’ Pension Plans IC72-17R6 2011-09-29 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 IC72-22R9 1996-06-17 Registered Retirement Savings Plans IC73-13 1973-05-16 Investment Clubs IC73-13 (SR) 1992-04-06 Special Release – Investment Clubs IC73-21R9 2006-10-19 Claims for Meals and Lodging Expenses of Transport Employees IC74-21R 1977-06-06 Payments out of Pension and Deferred Profit Sharing Plans – ITAR 40 IC75-2R9 November 2016 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election IC75-6R2 2005-02-23 Required Withholding From Amounts Paid to Non-Residents Providing Services in Canada IC75-7R3 1984-07-09 Reassessment of a Return of Income IC75-23 1975-09-29 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools IC76-12R6 2007-11-02 Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries With Which Canada Has a Tax Convention IC76-19R3 1996-06-17 Transfer of Property to a Corporation Under Section 85 IC77-1R5 2007-08-17 Deferred Profit Sharing Plans IC77-6R 2011-12-30 Designation as Associated Charities IC77-9R 1983-06-22 Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates IC77-11 1977-06-13 Sales Tax Reassessments – Deductibility in Computing Income IC77-16R4 1992-05-11 Non-Resident Income Tax IC78-4R3 1986-11-14 Investment Tax Credit Rates IC78-4R3(SR) 1987-11-13 Special Release – Investment Tax Credit Rates IC78-5R3 1998-09-11 Communal Organizations IC78-10R5 2010-06-01 Books and Records – Retention/Destruction IC78-14R4 2006-07-01 Guidelines for Trust Companies and Other Persons Responsible for Filing T3GR, T3D, T3P, T3S, T3RI, and T3F Returns IC78-18R6 2002-03-06 Registered Retirement Income Funds IC82-2R2 1992-11-20 Social Insurance Number Legislation That Relates to the Preparation of Information Slips IC82-6R12 November 2016 Clearance Certificate IC84-1 1984-07-09 Revision of Capital Cost Allowance Claims and Other Permissive Deductions IC84-6 1984-12-28 Canada-United States Social Security Agreement IC87-2R 1999-09-27 International Transfer Pricing IC87-3 1987-05-08 Alberta Stock Savings Plan IC88-2 1988-10-21 General Anti-Avoidance Rule – Section 245 of the Income Tax Act IC88-2 Supplement 1 1990-07-13 Supplement – General Anti-Avoidance Rule IC89-2R3 2014-04-10 Director’s Liability IC89-3 1989-08-25 Policy Statement on Business Equity Valuations IC89-4 1989-08-14 Tax Shelter Reporting IC93-3R2 2016-05-04 Registered Education Savings Plans IC94-4R 2001-03-16 International Transfer Pricing: Advance Pricing Arrangements (APAs) IC94-4R (SR) 2005-03-18 Special Release – Advance Pricing Arrangements for Small Businesses IC97-2R16 2015-04-30 Customized Forms IC98-1R7 April 2017 Tax Collections Policies IC98-2 1998-09-01 Prescribed Compensation for Registered Pension Plans IC99-1R1 2016-02-10 Registered Disability Savings Plans Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

The 50% limit also applies to the cost of your meals when you travel or go to a convention, conference, or similar event. ... For more details, read "Meals and Entertainment", "Convention expenses", and "Travel" in Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income. ...