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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 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 Date modified: 2025-03-18 ...

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. ...

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. ...

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

The following is a list of GST/HST related forms and publications: Guides, pamphlets, and booklets Returns Election and application forms available to all businesses or individuals Election and application forms for public service and public sector bodies Election and application forms for corporations and financial institutions Applications for non-residents Rebate applications for diplomats Technical information Guides, pamphlets, and booklets RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada – GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies' Rebate RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4050 GST/HST Information for Selected Listed Financial Institutions RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4231 GST/HST New Residential Rental Property Rebate RC4405 GST/HST Rulings – Experts in GST/HST Legislation RC4419 Financial Institution GST/HST Annual Information Return Returns GST34-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants GST34-3 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Changes GST60 GST/HST Return for Acquisition of Real Property GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST111 Financial Institution GST/HST Annual Information Return GST489 Return for Self-Assessment of the Provincial Part of the Harmonized Sales Tax (HST) GST494 Goods and Services Tax/Harmonized Sales (GST/HST) Final Return for Selected Listed Financial Institutions GST499-1 First Nations Tax (FNT) Schedule GST531 Return of Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies Election and application forms available to all businesses or individuals GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site GST20 Election for GST/HST Reporting Period GST21 Election or Revocation of an Election to Have Joint Venture Operator Accounts for GST/HST GST22 Real Property – Election to Make Certain Sales Taxable GST24 Election and Revocation of the Election to Tax Professional Memberships GST29 Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization GST44 Election Concerning the Acquisition of a Business or Part of a Business GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of 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 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 GST288 Supplement to Forms GST189 and GST498 GST352 Application for Clearance Certificate GST370 Employee and Partner GST/HST Rebate Application GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST502 Election and Revocation of an Election Between Auctioneer and Principal GST506 Election and Revocation of an Election Between Agent and Principal GST507 Third Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a business number and certain program accounts RC59 Business Consent for access by telephone and mail RC145 Request to Close Business Number Program Accounts RC366 Direct Deposit Request for Businesses RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7000-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate RC7001-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate – Residential Condominium RC7002-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate – Apartment Buildings RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrants First Resellers RC7003-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrants First Resellers RC7004-BC British Columbia Transition Tax Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST 190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule Election and application forms for public service and public sector bodies GST23 Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to have its Exempt Memberships Treated as Taxable Supplies GST26 Election or Revocation of an Election by a Public Service Body to have an Exempt Supply of Real Property Treated as a Taxable Supply GST31 Application by a Public Service Body to have Branches or Divisions Designated as Eligible Small Supplier Divisions GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST322 Certificate of Government Funding GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST523-1 Non-profit Organizations – Government Funding RC7066-SCH Provincial Schedule – GST/HST Public Service Bodies' Rebate Election and application forms for corporations and financial institutions If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST – Financial Institutions, including selected listed financial institutions. GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST303 Application to Offset Taxes by Refunds or Rebates GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4600 Election or Revocation of an Election Under Subsection 217.2 (1) RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 GST/HST Pension Entity Rebate Application and Election RC4609 Election or Revocation of Election To Use the Real-Time Calculation Method or the Reconciliation Method RC4610 Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612 Application to Not be Considered a Selected Listed Financial Institution RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits RC4614 Attribution Point Election and Revocation For A Selected Listed Financial Institution RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes Applications for non-residents GST114 Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST115 GST/HST Rebate Application for Tour Packages GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST386 Rebate Application for Conventions Rebate applications for diplomats GST498 GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units Technical information Excise and GST/HST News GST/HST Info Sheets GST Memoranda (by chapters) GST/HST Memoranda Series (by chapters) GST/HST Notices GST/HST Policy Statements GST/HST Technical Information Bulletins Report a problem or mistake on this page Thank you for your help! ...

In November 2013, Canada ratified the Convention on Mutual Administrative Assistance in Tax Matters. This convention provides for the exchange of information between parties to the convention. ...

Income Tax Convention (1980), CSP-C14 Case law, CSP-C08 Charity law, CSP-D16 See: Income Tax Act Cemeteries, CSP-R17 Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived) See: Foreign charities Charitable purposes Agriculture, CSP-A18 Animal welfare, CG-011 Co-operative, CSP-C18 Disaster relief, CSP-D13 General requirements, CG-017 Group Insurance Rates for Registered Charities, CPC-022 Heritage society, CSP-H05 Historical site, items, CSP-H07 Housing and charitable registration, CG-022 Housing for Seniors (Life-Tenancy Agreement), CPC-004 How to Draft Purposes for Charitable Registration, CG-019 Mediation, CSP-M03 Professional association, CSP-P18 Promoting the efficiency of Canadian armed forces and police services, CSP-D12 Promotion of volunteerism, CPS-025 Public amenities (to provide), CSP-P20 Purposes beneficial to community, CSP-C10 Racial equality, CPS-021 Relieving conditions attributable to being aged and charitable registration, CG-026 Self-help groups, CSP-S02 Self-help groups vs members' groups, CPS-016 Social rehabilitation, CSP-R16 Umbrella organizations, CPS-026 Upholding human rights, CG-001 Women, CSP-W01 See: Aboriginal, Activities (charitable), Arts, Children, Club, Education (advancement), Employment, Environment, Ethnocultural groups, Festival, Health, Poverty, Recreation, Religion Children Payment for Participation in a Youth Band or Choir, CPC-019 Youth, CG-020 Club, CSP-C17 Social activities, CSP-S05 Community Community economic development, CG-014 Ethnocultural communities (assisting), CPS-023 Purposes beneficial to community, CSP-C10 Compensation See: Salaries and compensation Co-operative, CSP-C18 Crown (agent, corporation), CSP-C21 Crown (federal, provincial), CSP-C22 D topics Direct designation, CSP-D09 Disaster relief, CSP-D13 Disbursement quota – Application for Relief, CPC-029 Disposition of property, CSP-P19 Dissolution clause, CSP-D15 E topics Education (advancement of), CG-030 Arts Activities and Charitable Registration, CG-018 Assisting immigrants, CSP-I05 Racial equality, CPS-021 Research as a charitable activity, CPS-029 Policy institutes, CSP-S10 Self-help, CSP-S02 Self-help vs members' groups, CPS-016 Employee charity trust, CSP-E07 Employment Community economic development, CG-014 Environment, CSP-E08 Ecologically sensitive land, CSP-E05 Ethnocultural groups Assisting immigrants, CSP-I05 Charitable work and ethnocultural groups- information on registering as a charity, CG-003 Ethnocultural communities (assisting), CPS-023 F topics Facilitator (intermediary, umbrella), CPS-026 Group Insurance Rates for Registered Charities, CPC-022 Fair market value Fair Market Value of Donated Item and Taxes, CPC-006 Festival, CSP-F03 Festivals and the Promotion of Tourism, CPS-005 Registration of arts festivals, CPS-010 Foreign activities See: Activities (charitable)- Activities outside Canada Foreign charities Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada (CG-015) (archived) Foreign charities that have received a gift from His Majesty in right of Canada (CG-023) Summary of recent legislative changes (archived) Foreign charities: Requirements for qualified donee status, CPC-030 (archived) Foundations Control of corporation, CSP-C28 Non-qualified investment- tax liability, CG-006 Related Business and Public Foundations, CPC-002 Fundraising, CG-013 Third Party Fundraisers, CPC-026 G topics Gift Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived) Charitable remainder Trust, CSP-C02 Crown (federal, provincial), CSP-C22 Cy-près (gift by will), CSP-C23 Deemed expenditure, CSP-D08 Disposition of property, CSP-P19 Donation schemes, CSP-S07 Ecologically sensitive land, CSP-E05 Eligible donee, CSP-E09 Expenses Incurred by Volunteers, CPC-025 Fair Market Value of Donated Item and Taxes, CPC-006 Foreign charities: Requirements for qualified donee status (CPC-030) (archived) Foreign charities that have received a gift from His Majesty in right of Canada (CG-023) Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes (archived) Gift certificates or gift cards, CG-007 Gifts of Services, CPC-017 Gifts out of Inventory, CPC-018 Life insurance policy, CSP-L02 Qualified donees – Consequences of returning donated property, CG-016 Tax shelter, CSP-T08 Union Dues- Payment to a Registered Charity, CPC-008 Will, CSP-W02 Withholding tax, CSP-T05 Governing document Dissolution clause, CSP-D15 Trust document, CG-009 Grants to non-qualified donees Registered charities making grants to non-qualified donees, CG-032 H topics Head bodies and their internal divisions, CG-028 Health Promotion of Health and Charitable Registration, CG-021 Women, CSP-W01 Youth, CG-020 Housing Housing and charitable registration, CG-022 Qualified donee: Low-cost housing corporation for the aged, CG-025 Human rights Upholding human rights, CG-001 I topics Income Tax Act Collection, CSP-C26 Confidentiality- public information, CG-008 Contribution (political parties), CSP-C05 Crown (federal, provincial), CSP-C22 Deemed expenditure, CSP-D08 Dissolution clause, CSP-D15 Eligible donee, CSP-E09 Fairness, CSP-F15 Ineligible individuals, CG-024 Information (security), CSP-I11 Non-profit organization, CSP-N03 Prescribed donee, CSP-P15 Resources, CSP-R13 Substantially all, CSP-S16 Tax shelter, CSP-T08 Ineligible individuals, CG-024 Information return (T3010) Religious Charities- Exemption, CPC-016 Insurance Facilitator (intermediary, umbrella), CPS-026 Intermediaries (activities within Canada), CG-004 Activities outside Canada, CG-002 Internal divisions, Head bodies and their CG-028 Investments Non-qualified investment- tax liability, CG-006 Non-qualifying security, CG-012 Private Foundations and Investment Portfolios, CPC-023 Stock Exchange- Designated, CG-005 J topics Associated Status for Unrelated Charities, CPC-028 L topics Land Disposition of property, CSP-P19 Ecologically sensitive land, CSP-E05 Leasing property, CSP-L05 Registered Charities Making Improvements to Property Leased from Others, CPS-006 Titleholding, CSP-T07 Lease, CSP-L05 Registered Charities Making Improvements to Property Leased from Others, CPS-006 See: Housing Lobbying See: Political activities Low-cost housing for the aged, CG-025 M topics Mediation, CSP-M03 Medicine Promotion of Health and Charitable Registration, CG-021 Membership fees, CSP-M05 Missionary Activities outside Canada, CG-002 Gifts of Services, CPC-017 Museum Heritage society, CSP-H05 Historical site, items, CSP-H07 N topics Non-qualified investments – Tax liability, CG-006 O topics Objects See: Charitable purposes P topics Penalties See: Sanctions and penalties Policy institutes, CSP-S10 Political activities See: Public policy dialogue and development activities Poverty (relief of), CG-029 Housing and charitable registration, CG-022 See: Charitable purposes Prescribed donee, CSP-P15 Private benefit, CSP-P09 Professional association, CSP-P18 See: Public benefit Property Disposition of property, CSP-P19 Heritage society, CSP-H05 Leasing property, CSP-L05 Registered Charities Making Improvements to Property Leased from Others, CPS-006 Titleholding, CSP-T07 Public amenities, CSP-P20 Public benefit, CSP-P06 Guidelines for registering a charity- meeting the public benefit test, CPS-024 Undue benefits, CSP-U02 See: Private benefit Public policy dialogue and development activities by charities, CG-027 Attendance at a Political Fundraising Dinner, CPC-001 Contribution to a political party, CSP-C05 Political Party's Use of Charity's Premises, CPC-007 Return- political, CSP-R08 Purposes beneficial to community, CSP-C10 See: Charitable purposes Q topics Qualified donees, CG-010 Eligible donee, CSP-E09 Foreign charities that have received a gift from His Majesty in right of Canada, CG-023 Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes (archived) Funding Qualified Donees, CPC-014 Low-cost housing corporations for the aged, CG-025 R topics Receipts Charitable remainder trust, CSP-C02 Charity's Address, CPC-015 Computer-generated receipts, CPS-014 Donation schemes, CSP-S07 Gift certificates or gift cards, CG-007 Gifts of Services, CPC-017 Gifts out of Inventory, CPC-018 Issuing a Receipt in a Name Other than the Donor's, CPC-010 Life-insurance policies, CSP-L02 Membership fees, CSP-M05 Non-profit organization, CSP-N03 Non-qualifying security, CG-012 Official Donation Receipts by a Newly Registered Charity, CPC-009 Out-of-pocket expenses, CPC-012 Payment for Participation in a Youth Band or Choir, CPC-019 RCAAAs: receipts-issuing policy, CPS-007 Recreation Social activities, CSP-S05 Sports and charitable registration, CPS-027 Youth, CG-020 Refugee See: Ethnocultural groups Registered Canadian Amateur Athletic Association, CSP-R01 Application for registration, CSP-R04 RCAAAs: receipts-issuing policy, CPS-007 Registration of Canadian Amateur Athletic Associations, CPS-011 Return, CSP-R09 Revocation, CSP-R25 Registered charities making grants to non-qualified donees, CG-032 Registration date Effective date of registration, CPS-017 Official Donation Receipts by a Newly Registered Charity, CPC-009 Registration See: Application for registration, Charitable purposes, Income Tax Act Relief of the Aged Housing for Seniors (Life-Tenancy Agreement), CPC-004 Housing and charitable registration, CG-022 Relieving conditions attributable to being aged and charitable registration, CG-026 Religion Cemeteries, CSP-R17 Religion, CSP-R06 Religious Charities- Exemption, CPC-016 Research as a charitable activity, CPS-029 Policy institutes, CSP-S10 Revenue generation Business Activity, CSP-R05 Community Economic Development Activities and Charitable Registration, CG-014 Fundraising by Registered Charities, CG-013 Leasing Property, CSP-L05 Private Foundations and Investment Portfolios, CPC-023 Related Business and Public Foundations, CPC-002 Third Party Fundraisers, CPC-026 What is a Related Business? ... Income Tax Convention (1980), CSP-C14 Withholding tax, CSP-T05 See: Income Tax Act Tax shelters Ineligible individuals, CG-024 Tax shelter, CSP-T08 Tourism Festivals and the Promotion of Tourism, CPS-005 See: Festival Trust document, CG-009 U topics Umbrella (facilitator) organizations, CPS-026 Group Insurance Rates for Registered Charities, CPC-022 Union Dues- Payment to a Registered Charity, CPC-008 U.S.-Canada Income Tax Convention (1980), CSP-C14 V topics Volunteerism, CPS-025 Expenses Incurred by Volunteers, CPC-025 Out-of-Pocket Expenses, CPC-012 W topics Winding-up period, CSP-W03 Will, CSP-W02 Withholding tax, CSP-T05 Women, CSP-W01 Y topics Youth, CG-020 Payment for Participation in a Youth Band or Choir, CPC-019 See: Charitable purposes, Children, Education (advancement), Recreation, Sport Page details Date modified: 2023-04-14 ...