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GST/HST Memoranda Series (by chapters) On this page 1- GST information 2- Registration 3- Tax on supplies 4- Zero rated supplies 5- Exempt supplies 7- Returns and payments 8- Input tax credits: Eligible ITCs 9- ITCs: Taxable benefits, allowances and reimbursements 12- Adjustments 13- Rebates 14- Special provisions 15- Books and records 16- Assessment and penalties 17- Financial institutions 18- Governments 19- Real property 20- Education 21- Child and personal care services 25- Hospital authorities 27- Tourism 28- Transportation 31- Objections and appeals 1- GST information 1-4 Excise and GST/HST Rulings and Interpretations Service 2- Registration 2-1 Required registration 2-2 Small suppliers 2-3 Voluntary registration 2-4 Branches and divisions 2-5 Non-resident registration 2-6 Security requirements for non-residents 2-7 Cancellation of Registration 3- Tax on supplies 3-1 Liability for Tax 3-3 Place of Supply 3-3-1 Drop-Shipments 3-3-2 Place of Supply in a Province – Overview 3-3-3 Place of Supply in a Province – Tangible Personal Property 3-3-4 Place of Supply in a Province – Real Property 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 3-3-5-1 Place of Supply in a Province – Specific Rules for Intangible Personal Property 3-4 Residence 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 3-6 Conversion of Foreign Currency 3-9 Early/Late Payments 4- Zero rated supplies 4-1 Drugs and Biologicals 4-2 Medical and Assistive Devices 4-3 Basic Groceries 4-4 Agriculture and Fishing 4-5-1 Exports- Determining Residence Status 4-5-2 Exports- Tangible Personal Property 4-5-3 Export- Services and Intangible Personal Property 5- Exempt supplies 5-3 Exempt Legal Services 7- Returns and payments 7-5 Electronic Filing and Remitting 8- Input tax credits: Eligible ITCs 8-1 General Eligibility Rules 8-2 General Restrictions and Limitations 8-3 Calculating Input Tax Credits 8-4 Documentary Requirements for Claiming Input Tax Credits 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 9- ITCs: Taxable benefits, allowances and reimbursements 9-1 Taxable Benefits (Other than Automobile Benefits) 9-2 Automobile Benefits 9-3 Allowances 9-4 Reimbursements 12- Adjustments 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 13- Rebates 13-2 Rebates- Legal Aid 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 13-5 Non-creditable Tax Charged 14- Special provisions 14-1 Direct Sellers 14-4 Sale of a Business or Part of a Business 14-5 Election for Nil Consideration 14-6 Trade Unions and Similar Employee Associations 14-7 Closely Related Corporations 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 14-9-1 Partnerships – Determining the Existence of a Partnership 15- Books and records 15-1 General Requirements for Books and Records (Revised June 2005) 15-2 Computerized Records (Revised June 2005) 16- Assessment and penalties 16-2 Penalties and Interest 16-3 Cancellation or Waiver of Penalties and Interest 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 16-4 Anti-avoidance Rules 16-5 Voluntary Disclosures Program 16-5-1 Voluntary Disclosures Program (Applications Received On or After October 1, 2025) 17- Financial institutions 17-1 Definition of Financial Instrument 17-1-1 Products and Services of Investment Dealers 17-2 Products and Services of a Deposit-Taking Financial Institution 17-6 Definition of- Listed Financial Institution 17-6-1 Definition of- Selected Listed Financial Institution 17-7 De Minimis Financial Institutions 17-8 Credit Unions 17-9 Insurance Agents and Brokers 17-10 Tax Discounters 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02s 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 17-14 Election for Exempt Supplies 17-16 GST/HST Treatment of Insurance Claims 18- Governments 18-2 Provincial Governments 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 18-4 Determining Whether a Transfer Payment is Consideration For a Supply 19- Real property 19-1 Real Property and the GST/HST 19-2 Residential Real Property 19-2-1 Residential Real Property- Sales 19-2-2 Residential Real Property- Rentals 19-2-3 Residential Real Property- Deemed Supplies 19-2-4 Residential Real Property- Special Issues 19-3 Real Property Rebates 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 19-3-1-1 Stated Price Net of Rebate 19-3-1-2 Stated Price Net of Rebate- GST at 5% 19-3-2 Rebate for Builder-Built Unit (Land Leased) 19-3-3 Rebate for Cooperative Housing 19-3-4 Rebate for Owner-Built Homes 19-3-5 Rebate to Owner of Land Leased for Residential Use 19-3-6 Rebate on Non-Registrant's Sale of Real Property 19-3-7 Real Property Rebates- Special Issues 19-3-8 New Housing Rebates and the HST 19-3-8-1 New Housing Rebates and HST at 13% 19-4-1 Commercial Real Property- Sales and Rentals 19-4-2 Commercial Real Property- Deemed Supplies 19-5 Land and Associated Real Property 20- Education 20-1 School Authorities – Elementary and Secondary Schools 20-2 Public Colleges 20-3 Universities 20-4 Vocational Schools and Courses 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers 20-6 Tutoring and Equivalent Services 20-7 Second-language Instruction 20-8 Educational Services Made to a Non-resident 20-9 Election to Make Exempt Supplies of Educational Services Taxable 21- Child and personal care services 21-1 Child Care Services 21-2 Residential Care Services 21-3 Respite Care Services 25- Hospital authorities 25-2 Designation of Hospital Authorities 27- Tourism 27-1 Calculating the GST/HST on Tour Packages 27-2 Conventions 27-3 Foreign Convention and Tour Incentive Program Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 28- Transportation 28-1 Ferries, Toll Roads and Toll Bridges 28-2 Freight Transportation Services 28-3 Passenger Transportation Services 31- Objections and appeals 31-0 GST/HST Memorandum 31, Objections and Appeals Page details 2025-09-10 ...

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. ...

GST/HST and QST rebates Link to specific information Related forms Amounts paid in error – GST/HST break (reason code 1C) New GST189 Sponsors of foreign conventions, organizers of foreign conventions and non-resident exhibitors GST386 Amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council or a band-empowered entity for property or services purchased on or delivered to a reserve (reason code 1A) GST189 Amounts paid in error (reason code 1C) GST189 Commercial goods and artistic works exported by a non-resident (reason code 4) GST189 Legal aid plan (reason code 5) GST189 Taxable sale of real property by a non-registrant or taxable sale of capital personal property by a municipality or designated municipality who is a non-registrant (reason code 7) GST189 Eligible travel expenses of an Indian band, a tribal council or a band-empowered entity (reason code 8) GST189 Lease of land for residential purposes (reason code 9) GST189 Non-registered non-resident recipient of a taxable supply of an installation service – rebate paid or credited by registered supplier (reason code 10) GST189 Non-registered non-resident recipient of a taxable supply of an installation service – rebate not paid or credited by supplier (reason code 11) GST189 Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate (reason code 12) GST189 Intangible personal property or services acquired in a participating province (reason code 13) GST189 Provincial point-of-sale rebate on qualifying items (reason code 16) GST189 Ontario First Nations point-of-sale relief (reason code 23) GST189 Poppies and wreaths (reason code 24) GST189 Certain investment plans and segregated funds of an insurer (reason code 25) GST189 Election under subsection 261.31(3) by the segregated fund and insurer (reason code 26) GST189 Remission order (reason code 20) GST189 New housing GST190, RC7190-WS and RC7190-ON or GST191, GST191-WS and RC7191-ON Employees and partners GST370 Federal, provincial and territorial governments GST490 Provincial part of the HST for goods bought in a participating province and brought into a non-participating province or a participating province with a lower HST rate GST495 Foreign representatives, diplomatic missions, consular posts, international organizations or visiting forces units GST498 Specially equipped motor vehicles GST518 New residential rental properties GST524, GST525 and RC7524-ON Public service bodies GST66, RC7066-SCH and GST523-1 (if you are a qualifying NPO) Pension entity rebate and election RC4607 Pension entity rebate election for pension entities that are selected listed financial institutions for GST/HST purposes only RC7207-1 Pension entity rebate election for pension entities that are selected listed financial institutions for GST/HST and QST purposes RC7207 General GST/HST and QST rebate for selected listed financial institutions RC7289 New residential rental property – Purpose-built rental housing GST524 option in My Business Account First-time home buyers GST190 and RC7190-WS or GST191 and GST191WS After filing a GST/HST rebate claim For most GST/HST rebates, your claim will be assessed after the CRA receives your application and you will be sent a notice of assessment either through mail in My Business Account, for which you will receive an email notification if you are registered to receive email notifications from the CRA, or in the mail. ...

The following forms can also be filed electronically when you file your return using GST/HST NETFILE: Form GST66 or GST284, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages Form GST189, General Application for GST/HST Rebates (to enter the Ontario First Nations point-of-sale relief amount) Form GST189, General Application for GST/HST Rebates (reason codes 1A, 1C, 5, 7, 8, 9, 12, 13, 16, 20, 23, 24, and 25) Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder Form GST524, GST/HST New Residential Rental Property Rebate Application For all other rebate forms, if applicable, include the rebate amount on your electronic return and mail the application form(s) to the applicable tax centre. ...

If you pay a retiring allowance to a non-resident of Canada, withhold 25% of the retiring allowance (the withholding rate may vary depending on the applicable tax convention or agreement). ...

The following forms can also be filed electronically when you file your return using GST/HST NETFILE: Form GST66, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages Form GST189, General Application for GST/HST Rebates (to enter the Ontario First Nations point-of-sale relief amount) Form GST189, General Application for GST/HST Rebates (reason codes 1A, 1C, 5, 7, 8, 9, 12, 13, 16, 20, 23, 24, and 25) Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder Form GST524, GST/HST New Residential Rental Property Rebate Application For all other rebate forms, if applicable, include the rebate amount on your electronic return and mail the application form(s) to the applicable tax centre. ...

A non-resident actor who resides in the United States, and makes less than $15,000 CAD from acting services performed in Canada, in the calendar year, may be eligible for an exemption from tax under Article XVI of the Canada-United States Tax Convention. ...

Tax Convention U.S. Internal Revenue Service Foreign Account Tax Compliance Act Classification of Taxpayers for U.S. ...

Article XVI- Artistes and Athletes, Canada, United States Income tax convention Tax treaty information for U.S. actors, examples, applying for a refund, getting a refund after the deadline. ...

More information about the transition rules Most requested GST/HST calculator and rates Ready to file your GST/HST return Get a GST/HST access code GST/HST filing penalties Services and information Who needs to register for GST/HST Find out if you have to register and start charging the GST/HST Get a GST/HST number and manage your account Register for a GST/HST account or change or close your account Charge and collect the GST/HST Determine the rate to charge, manage receipts, and what to do with tax you collect Calculate and prepare to report the GST/HST How to calculate net tax, determine input tax credits and prepare a return File your GST/HST return When and how to file a return for each period, confirm and make changes after you file Remit (pay) the GST/HST you collected When and how to remit (pay) the tax, including by instalments Claim a GST/HST rebate Claim a rebate of the GST/HST (or QST) you paid in certain situations Confirm a GST/HST number Find out if a business is registered to charge the GST/HST Focus on Non-resident digital-economy businesses Builders and construction First Nations peoples and GST/HST Charities Travel and conventions Other special circumstances Features Avoid penalties: file online If you have a reporting period that begins in 2024 or later, you must file your GST/HST returns electronically. ...