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As per section 10 of Schedule I, the excise tax applicable to automobiles mentioned in section 6 of Schedule I does not apply if these goods are: sold under conditions that would qualify the sale as a zero-rated supply for purposes of Part IX of the Act; purchased or imported for police or fire-fighting services; or purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the convention set out in Schedule II to that Act. 11. ... According to section 8 of Schedule I, automotive air conditioners described in section 7 will not be subject to excise tax when: they are purchased or imported for permanent installation in an ambulance or hearse, or when they become permanently installed equipment in such vehicles; the sale qualifies as a zero-rated supply for the purposes of Part IX of the Act; and they are purchased by and for the official use of a person who is entitled to the tax exemptions specified in section 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act. ...

Section Menu Number Title Last update NOTICE340 Questions and Answers about the GST/HST tax break for all Canadians 2024-12-20 NEWS118 Excise and GST/HST News – No. 118 2025-01-10 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 2025-01-06 3-3-5-1 Place of Supply in a Province- Specific Rules for Intangible Personal Property 2025-01-06 EDM10-1-10 Completing a tobacco information return – Prescribed person 2024-08-09 3-3-2 Place of Supply in a Province- Overview 2024-08-09 3-3-3 Place of Supply in a Province- Tangible Personal Property 2024-08-09 3-3-4 Place of Supply in a Province- Real Property 2024-08-09 NEWS117 Excise and GST/HST News – No. 117 2024-08-20 NOTICE338 Information Requirements for Basic Grocery Ruling Requests 2025-01-21 NOTICE339 Input Tax Credits Related to Dental Practices 2024-10-25 P-257 Application of the GST/HST to New Home Warranties Issued by Insurers 2025-01-16 NEWS116 Excise and GST/HST News – No. 116 2024-05-15 EDN95 Coordinated Vaping Duty System 2024-05-14 EDN96 Budget 2024 – Changes to Excise Duty Rates on Vaping Products Effective July 1, 2024 2024-05-30 NOTICE336 Purpose-built Rental Housing Rebate 2024-06-19 NOTICE337 Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-06-19 EDN97 Information for Tobacco Manufacturers – Specified Brands of Tobacco Products (Formerly Prescribed Brands) 2024-10-03 EDN82 Calculation of Vaping Duty 2024-11-06 LTN3 Subject Vessels Under the Select Luxury Items Tax Act 2023-01-09 LTN4 Subject Aircraft Under the Select Luxury Items Tax Act 2023-01-09 EDN83 Vaping Product Marking Requirements 2024-07-05 NEWS112 Excise and GST/HST News- No. 112 2022-11-08 EDM1-6-1 Administrative Penalties Under the Excise Act, 2001 2023-02-24 EDN84 Service Agreements in Respect of Cannabis Products and Intra-Industry Sale of Cannabis Products 2024-10-03 UHTN1 Introduction to the Underused Housing Tax 2025-01-30 UHTN2 Calculating the Underused Housing Tax Payable 2025-04-09 UHTN3 Filing a Return and Paying the Underused Housing Tax 2025-04-09 UHTN4 Exemptions for Specified Canadian Partnerships, Trusts and Corporations 2025-04-09 UHTN5 Exemption for Vacation Properties 2025-04-09 NOTICE324 Mining Activities in respect of Cryptoassets 2024-03-12 UHTN6 Exemption for Primary Place of Residence 2023-02-07 UHTN9 Exemptions for Residential Properties That Cannot be Used Year-round 2023-02-07 UHTN10 Exemptions for Uninhabitable Residential Properties 2024-10-03 UHTN11 Exemption for New Owners 2024-10-03 UHTN7 Exemption for Qualifying Occupancy 2023-02-07 UHTN8 Special Rule and Elections for Individual Owners of Multiple Residential Properties 2023-02-07 UHTN12 Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners 2024-10-03 UHTN13 invalid title format: no space found--- GI-200 Application of the GST/HST to Credit Card Surcharges 2023-03-27 RC4215 Canada Carbon Rebate 2023-07-04 UHTN14 Exemption for Vacation Properties: Manual Place-search Instructions 2023-03-23 UHTN15 Questions and Answers About the Underused Housing Tax 2024-10-03 NEWS113 Excise and GST/HST News- No. 113 2023-03-27 EDN88 Quarterly Filing and Remitting for All Cannabis Licensees 2023-05-03 ED212-13 Filing Requirements for Licensed Brewers 2024-10-10 RC4476-YT Birth Registration and Canada Child Benefits- Yukon 2023-10-30 RC4073 Protocol- Between the Appeals Branch and Collections and Verification Branch (CVB) 2023-07-25 NOTICE325 Services Provided by Certain Insurance Intermediaries 2023-07-25 ESTRULINGS Requesting an Excise and Specialty Tax Ruling or Interpretation 2024-10-03 NEWS114 Excise and GST/HST News- No. 114 2024-01-04 FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities 2025-03-16 NEWS115 Excise and GST/HST News- No. 115 2023-12-21 NOTICE326 The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation 2024-10-03 EDN89 General Information – Legislative Amendments With Respect to Vaping Products 2024-01-22 ETSL81 Increases to Air Travellers Security Charge Rates Effective May 1, 2024 2024-02-01 3-9 Early/Late Payments 2024-02-16 NOTICE327 The Application of Section 87 of the Indian Act to a Maa-nulth-aht 2024-03-11 UHTN16 Proposed Amendments to the Underused Housing Tax 2024-10-03 NOTICE329 The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation 2024-03-14 NOTICE330 Nisg̱a’a Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-03-14 NOTICE328 The Continuation of GST/HST Relief for Tla’amin Citizens 2024-03-14 NOTICE331 Toquaht Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE334 Proposed Amendment – Exemption for Psychotherapy Services 2024-03-20 NOTICE335 Proposed Amendment- Exemption for Counselling Therapy Services 2024-03-20 NOTICE332 Huu-ay-aht First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE333 Uchucklesaht Tribe: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE307 Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax 2018-02-09 IC00-1R6 Voluntary Disclosures Program 2017-12-15 13-5 Non-creditable Tax Charged 2020-09-29 14-1 Direct Sellers 1995-01-01 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-3 Cancellation or Waiver of Penalties and Interest 2009-01-09 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-1 Definition of Financial Instrument 1999-04-01 17-10 Tax Discounters 2000-01-06 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-8 Credit Unions 2000-02-22 19-1 Real Property and the GST/HST 2002-01-21 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 19-2 Residential Real Property 2002-12-24 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 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 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 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3 Real Property Rebates 2002-02-21 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 28-2 Freight Transportation Services 2017-09-21 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-4 Residence 2000-04-25 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-3 Exports – Services and Intangible Personal Property 2023-12-07 7-5 Electronic Filing and Payment 2018-05-29 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 B-084R Treatment of Used Goods 1999-08-11 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 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-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-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 IC-CHECKLIST Income Tax Information Circular- Checklist 2018-03-23 CONTACTS Contact Information – Excise and Specialty Tax Directorate 2024-10-30 EDM1-1-1 The Excise Duty Program 2012-10-05 EDM1-1-5 Instrument Approval 2013-02-05 EDM1-1-6 Formulation Approval Process 2018-02-22 EDM10-1-8 Completing an Excise Duty Return – Tobacco Licensee 2023-02-03 GI-032 Foreign Convention and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages 2008-02-14 GI-113 Specially Designed Training to Assist Individuals with Autism 2014-08-15 GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing 2012-01-04 IC05-1R1 Electronic Record Keeping 2020-02-24 IC07-1R1 Taxpayer Relief Provisions 2017-08-18 IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20 IC13-2R1 Government programs collection policies 2014-11-01 IC71-17R6 Competent Authority Assistance under Canada’s Tax Conventions 2021-06-01 IC71-9R Unclaimed Dividends 1984-09-04 IC72-13R8 ARCHIVED Employees' Pension Plans 1988-12-16 IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 2011-09-29 IC72-22R10 Registered Retirement Savings Plans 2024-02-12 IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03 IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-19 IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-11-06 IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-23 IC75-7R3 Reassessment of a Return of Income 1984-07-09 IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2022-10-26 IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17 IC77-1R5 Deferred Profit Sharing Plans 2007-08-17 IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30 IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1983-06-22 IC78-10R5 Books and Records Retention/Destruction 2019-07-16 IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-01 IC78-18R6 Registered Retirement Income Funds 2002-03-06 IC78-4R3 Investment Tax Credit Rates 1986-11-14 IC78-5R3 Communal Organizations 1998-09-11 IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1992-11-20 IC82-6R13 Clearance Certificate 2022-05-25 IC87-2R CANCELLED- International Transfer Pricing 1999-09-27 IC89-2R3 Directors' Liability 2014-04-10 IC93-3R2 Registered Education Savings Plans 2016-05-04 IC94-4R2 International Transfer Pricing: Advance Pricing Arrangements (APAs) 2024-02-28 IC98-1R8 Tax Collections Policies 2023-07-19 IC99-1R4 Registered Disability Savings Plans 2023-11-15 NEWS100 ARCHIVED- Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS79 ARCHIVED- Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS81 ARCHIVED- Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS83 ARCHIVED- Excise and GST/HST News- No. 83 (Winter 2012) 2012-01-24 NEWS84 ARCHIVED- Excise and GST/HST News- No. 84 (Spring 2012) 2012-05-08 NEWS85 ARCHIVED- Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 ARCHIVED- Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 ARCHIVED- Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 ARCHIVED- Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 ARCHIVED- Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 ARCHIVED- Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 ARCHIVED- Excise and GST/HST News- No. 91 (2014) 2014-05-01 NEWS92 ARCHIVED- Excise and GST/HST News- No. 92 (2014) 2014-07-29 NEWS93 ARCHIVED- Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 ARCHIVED- Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 ARCHIVED- Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 ARCHIVED- Excise and GST/HST News- No. 96 (June 2015) 2015-06-24 NEWS97 ARCHIVED- Excise and GST/HST News- No. 97 (November 2015) 2015-11-17 NEWS98 ARCHIVED- Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 ARCHIVED- Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26 NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2024-01-17 RC4022 General Information for GST/HST Registrants 2024-09-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2024-01-16 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2018-04-06 RC4058 Quick Method of Accounting for GST/HST 2024-08-28 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide 2025-04-08 RC4081 GST/HST Information for Non-Profit Organizations 2023-12-14 RC4082 GST/HST Information for Charities 2024-01-02 RC4088 General Index of Financial Information (GIFI) 2023-08-23 RC4110 Employee or Self-employed? 2023-10-25 RC4120 Employers' Guide- Filing the T4 slip and Summary 2024-11-28 RC4177 Death of an RRSP Annuitant 2024-09-11 RC4210 GST/HST Credit 2024-07-02 RC4405 CANCELLED- GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4408 Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2025-04-08 RC4445 T4A-NR- Payments to Non-Residents for Services Provided in Canada 2024 2024-10-10 RC4460 Registered Disability Savings Plan 2024-10-02 RC4477 CANCELLED Tax-Free Savings Account (TFSA) Guide for Issuers 2024-10-18 T4002 Self-employed Business, Professional, Commission, Farming, and Fishing Income 2025-02-28 T4040 RRSPs and Other Registered Plans for Retirement 2024-11-01 T4114 Canada Child Benefit and related federal, provincial, and territorial programs 2024-12-11 GI-196 GST/HST and Commercial Ride-sharing Services 2024-10-15 NEWS102 ARCHIVED- Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 EDRATES Excise Duty Rates 2025-02-12 RC563 Ethnography of homeless and housing-insecure Canadians' experiences filing taxes and accessing benefits 2018-03-16 IC70-6R12 Advance Income Tax Rulings and Technical Interpretations 2022-04-01 EDN52 CANCELLED Obtaining and Renewing a Cannabis Licence 2025-03-19 EDN54 CANCELLED General Overview of the Cannabis Excise Stamps 2025-03-19 EDN53 CANCELLED General Information for Cultivators, Producers and Packagers of Cannabis Products 2025-03-19 NEWS104 ARCHIVED- Excise and GST/HST News- No. 104 (July 2018) 2018-07-11 NOTICE308 GST/HST and Investment Limited Partnerships 2018-07-04 ED212-11 Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada 2022-06-14 ED212-12 Related or Associated Persons Rules for Brewers 2018-07-13 3-6 Conversion of Foreign Currency 2018-07-24 EDN55 CANCELLED Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products 2025-03-19 FCN1 Registration Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 RC642 Film and Media Tax Credits 2018-09-17 RC643 Working in Canada Temporarily 2018-09-17 IC97-2R20 Customized Forms 2023-10-26 NEWS105 ARCHIVED- Excise and GST/HST News- No. 105 2018-12-06 NOTICE309 Amendments to the Printed Book Rebate – Questions and Answers 2019-01-15 21-2 Residential Care Services 2019-01-18 21-3 Respite Care Services 2019-01-18 FCRATES Fuel Charge Rates 2025-04-01 FCN2 Distributors Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN3 Annual Charge on Fuel Held in a Listed Province on Adjustment Day 2025-03-16 FCN4 Importers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN5 Emitters Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN6 Road Carriers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN7 Users Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN8 Air Carriers, Marine Carriers, Specified Air Carriers or Specified Marine Carriers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN9 Rail Carriers or Specified Rail Carriers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 EDN60 CANCELLED Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals 2025-03-19 NOTICE310 Expiry of Maa-nulth First Nations exemption – Application of the GST/HST and the FNGST 2019-08-25 NEWS106 ARCHIVED- Excise and GST/HST News- No. 106 2019-06-14 NOTICE311 Proposed Exemption of Multidisciplinary 2019-05-31 NOTICE312 Proposed GST/HST Treatment of Supplies of Human Ova and In vitro Embryos 2019-05-31 NOTICE313 Proposed Change for the Purpose of Zero-rating Certain Foot Care Devices 2019-05-31 ETSL78 Information for Vendors, Purchasers and End-Users Regarding the Application of the Excise Tax on Fuel for Use as Ships’ Stores 2024-05-23 RC4654 CANCELLED Guide for Designated Educational Institutions- Filing the T2202, Tuition and Enrolment Certificate and Summary- 2024 2024-10-25 FCN10 Regulations Amending the Fuel Charge Regulations Made Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 EDN61 Excise Stamping Regime – Transition to New Contract 2019-08-07 20-1 School Authorities- Elementary and Secondary Schools 2019-12-11 20-2 Public Colleges 2019-12-11 20-3 Universities 2023-12-19 20-4 Vocational Schools and Courses 2022-05-02 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers 2019-12-11 20-6 Tutoring and Equivalent Services 2019-12-11 20-7 Second-language Instruction 2019-12-11 20-8 Educational Services Made to a Non-resident 2019-12-11 20-9 Election to Make Exempt Supplies of Educational Services Taxable 2019-12-11 NOTICE314 Amended Qalipu Mi'kmaq First Nation’s Founding Members List 2020-10-16 RC4443-1 How to file a CPP/EI appeal to the Tax Court of Canada 2022-01-31 RC4443-2 Appealing Income Tax Assessments to the Tax Court of Canada 2022-01-31 RC4443-3 Appealing GST/HST Assessments to the Tax Court of Canada 2022-01-31 FCN11 Marketable Natural Gas and Non-Marketable Natural Gas Distributed Through Pipelines 2025-03-16 21-1 Child Care Services 2019-12-11 NEWS107 ARCHIVED- Excise and GST/HST News- No. 107 2020-02-19 GI-197 Out-of-Pocket Expenses 2021-12-17 NOTICE315 Skowkale First Nation Implements the First Nations Goods and Services Tax 2020-04-02 NOTICE316 The Toquaht Nation Implements the First Nations Goods and Services Tax 2020-04-09 NOTICE317 The Ucluelet Nation Implements the First Nations Goods and Services Tax 2020-04-17 NOTICE318 The Uchucklesaht Tribe Implements the First Nations Goods and Services Tax 2020-04-17 NOTICE319 The Huu-ay-aht First Nations Implement the First Nations Goods and Services Tax 2020-05-04 NOTICE320 The Mosquito, Grizzly Bear's Head, Lean Man First Nation Implements the First Nations Goods and Services Tax 2020-06-18 NOTICE321 The Ka:'yu:'k't'h'/Che:k’tles7et'h' First Nations Implement the First Nations Goods and Services Tax 2020-07-16 EDN65 CANCELLED Information for Tobacco Manufacturers – Prescribed Brands of Tobacco Products 2020-07-22 NEWS108 ARCHIVED- Excise and GST/HST News- No.108 2020-09-08 T1000-2 Completing Form T1000-1, Registered Journalism Organization Information Return 2021-12-09 ETSL79 Application of the Excise Tax to Fuel Sold in Canada for Immediate Export 2021-04-21 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2021-07-23 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 2021-07-23 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2024-10-10 FCN14 CANCELLED Rebate under Section 49 2024-08-29 NEWS109 Excise and GST/HST News- No.109 2021-06-28 NEWS110 Excise and GST/HST News- No. 110 2022-04-19 ETSL80 Refund of Federal Excise Tax for Goods Purchased or Imported by a Province Without a Reciprocal Taxation Agreement With the Government of Canada 2024-10-03 EDBN29 CANCELLED Adjusted Rates of Excise Duty on Beer Effective April 1, 2022 2023-04-03 RC4657 T3 Electronic Filers Manual 2025-02-20 14-7 Closely Related Corporations 2023-06-20 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 2023-06-20 GI-198 Osteopathic Service Providers 2024-10-03 GI-199 Tax Relief for Specially Equipped Motor Vehicles 2022-04-28 P-256 Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates 2024-10-03 EDBN30 CANCELLED K50B Filing and Payment Schedules for Brewers (from July 2022 to December 2024) 2025-03-03 NOTICE322 Recovery of the GST/HST Under the Digital Economy Measures 2022-04-26 EDN75 Repeal of Excise Duty Exemption for 100% Canadian Wine 2022-05-17 NOTICE323 Proposed GST/HST Treatment of Assignment Sales 2022-05-26 EDN76 CANCELLED Budget 2022 – Quarterly Filing and Remitting for Cannabis Licensees 2024-07-04 NEWS111 Excise and GST/HST News- No. 111 2022-06-01 EDBN31 Elimination of Excise Duty on Non-alcoholic Beer 2022-06-24 18-4 Determining Whether a Transfer Payment is Consideration For a Supply 2022-06-23 LTN1 Registration Under the Select Luxury Items Tax Act 2022-07-15 1-4 Excise and GST/HST Rulings and Interpretations Service 2021-05-06 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 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election to Deem Supplies to be Made for Nil Consideration 2023-06-20 14-6 Trade Unions and Similar Employee Associations 2017-03-29 16-2 Penalties and Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2024-07-11 17-14 Election to Deem Supplies to be Financial Services and Related Election for Selected Listed Financial Institutions 2024-10-10 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-7 De Minimis Financial Institutions 2013-02-12 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2020-02-12 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-3 Passenger Transportation Services 2019-07-26 3-3-1 Drop-Shipments 2008-10-08 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2025-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-2 Exports – Tangible Personal Property 2014-08-13 5-3 Exempt Legal Services 2016-05-31 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 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 ATSCRATES Air Travellers Security Charge (ATSC) Rates 2024-10-10 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2018-02-16 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 2024-10-03 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-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-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-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 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-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 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-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 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-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 CURRATE Current Rates of Excise Taxes- Revised April 2008 2008-04-23 ED200-1 Licensing requirements for manufacturers of beer or malt liquor, wort, yeast, or malt products 2025-01-03 ED200-2 CANCELLED Guidelines for Excise Duty Licensing and Bonding- Application and Issuance of Excise Duty Licenses 2007-09-21 ED200-3 Financial Security Requirement for Manufacturers of Beer or Malt Liquor, Wort, Yeast or Malt Products 2024-05-06 ED200-4 CANCELLED Guidelines for Excise Duty Licensing and Bonding- Change after Issuance of Licence 1995-01-01 ED200-5 CANCELLED 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 CANCELLED 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 EDM1-1-2 CANCELLED- Regional Excise Duty Offices 2019-01-11 EDM10-1-1 Returns and Payments 2024-03-12 EDM10-1-2 Completing an Excise Duty Return – Duty Free Shop 2023-02-03 EDM10-1-3 Completing an Excise Duty Return – Excise Warehouse Licensee 2023-02-03 EDM10-1-4 Completing an Excise Duty Return – Licensed User 2023-02-03 EDM10-1-5 Completing an Excise Duty Return – Special Excise Warehouse Licensee 2023-02-03 EDM10-1-6 Completing an Excise Duty Return- Wine Licensee 2025-01-02 EDM10-1-7 Completing an Excise Duty Return – Spirits Licensee 2023-02-03 EDM10-1-9 Completing an Excise Duty Return – Tobacco Dealer 2023-02-03 EDM10-3-1 Refunds 2012-10-18 EDM2-1-1 Licence Types 2018-02-26 EDM2-2-1 Obtaining and Renewing a Licence 2005-12-20 EDM2-2-2 Financial Security Requirement for Producers or Packagers of Spirits, Manufacturers of Tobacco Products and Prescribed Persons That Import Tobacco Products 2024-05-06 EDM2-2-3 CANCELLED Government of Canada Bonds and Surety Bonds 2024-05-06 EDM2-2-4 CANCELLED Approved Financial Institutions and Acceptable Bonding Companies 2024-05-06 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 2022-10-28 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 2022-11-02 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 EDN20 CANCELLED Budget 2008- Excise Duty on Imitation Spirits 2024-05-07 EDN25 Sale of unstamped partially manufactured tobacco and activities of a tobacco licensee 2025-02-04 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 EDN40 CANCELLED Semi-Annual Reporting Period for Certain Licensees 2024-10-03 ETSL30 Notice to Manufacturers and Wholesalers of Refined Petroleum Products 1996-04-03 ETSL36R Basic Facts- Insurance Premiums Other Than Marine 2005-02-28 ETSL43 Imposition of the air travellers security charge 2002-04-25 ETSL45 Air Travellers Security Charge (ATSC)- Refunds 2002-11-06 ETSL52 Changes to the List of Airports Where the Air Travellers Security Charge is Levied 2004-12-20 ETSL57 Application of the Excise Tax on Air Conditioners in Unsalvageable or Scrap Vehicles 2006-03-22 ETSL65 Statutory End-User Refund Program and Elimination of Excise Tax Exemption for Renewable Fuels 2007-03-26 ETSL68 Frequently Asked Questions Regarding Part I of the Excise Tax Act 2008-02-08 ETSL69 Proposed Amendment to the Ships' Stores Regulations to Include Renewable Fuels 2008-04-25 ETSL72 CANCELLED Notice to all Air Carriers- Rate Increases for the Air Travellers Security Charge 2024-05-01 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 G300-6-1 Time of Liability General Rule (GST 300-6-1) 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) 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) 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) 1995-07-10 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7 Value of Supply (GST 300-7) 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 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 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 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 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-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. ... Organizations- Under Article XXI of the Canada- United States Tax Convention 2024-10-02 T4033 Completing the Registered Charity Information Return 2024-01-08 T4036 Rental Income 2025-02-28 T4037 Capital Gains 2024 2025-02-28 T4044 Employment Expenses 2024- Includes forms T777, TL2, T2200 and GST370 2025-03-13 T4055 CANCELLED Newcomers to Canada 2025-01-20 T4058 Non-Residents and Income Tax 2025-02-10 T4061 NR4- Non-Resident Tax Withholding, Remitting, and Reporting 2024-10-08 T4063 CANCELLED Registering a Charity for Income Tax Purposes 2018-01-12 T4068 Guide for the Partnership Information Return (T5013 Forms)- 2024 2025-04-03 T4079 Filing the T4RSP and T4RIF information returns 2024-10-21 T4084 Pension Adjustment Guide 2023-05-19 T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 2020-12-14 T4091 T5008 Guide- Return of Securities Transactions 2024 2025-03-14 T4099 Registered Pension Plans 2023-05-19 T4104 Past Service Pension Adjustment Guide 2022-11-17 T4115 T5007 Guide- Return of Benefits 2024 2024-10-07 T4117 Income Tax Guide to the Non-Profit Organization (NPO) Information Return 2020-02-28 T4130 Employers' Guide- Taxable Benefits and Allowances 2025-01-13 T4144 Income Tax Guide for Electing Under Section 216 2025-01-21 T4145 Electing Under Section 217 of the Income Tax Act 2025-01-21 T4155 Old Age Security Return of Income (OASRI) Guide for Non-Residents 2025-02-10 T5013-INST Statement of Partnership Income- Instructions for recipient 2025-02-26 T7B-CORP Corporation Instalment Guide- 2025 2025-02-14 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 NOTICE266 For discussion purposes only- Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax- Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province 2011-09-09 NOTICE273 GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program 2012-05-04 NOTICE91 Information Regarding ''Brew on Premises'' Operators 1999-05-13 P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'. 2009-12-29 P-249 Agreements and Novation 2011-06-05 RC4420 CANCELLED- Information on CRA- Service Complaints 2015-01-05 IT432R2 ARCHIVED- Benefits Conferred on Shareholders 2004-09-10 ITNEWS-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) 2008-02-15 NEWS103 ARCHIVED- Excise and GST/HST News- No. 103 (January 2018) 2018-01-19 16-5 Voluntary Disclosures Program 2017-12-15 IC18-1 Tax-Free Savings Accounts 2018-03-08 RC4476-NT Birth Registration and Canada Child Benefits- Northwest Territories 2021-10-06 EDN77 Excise Duty Exemption for 100% Canadian Wine Made from Honey or Apples 2022-07-28 EDN78 General Information – Vaping Products 2024-11-06 EDN79 Obtaining and Renewing a Vaping Product Licence 2024-11-06 EDN80 Overview of Vaping Excise Stamps 2024-11-06 EDN81 Becoming a Vaping Prescribed Person 2024-11-06 LTN2 Subject Vehicles Under the Select Luxury Items Tax Act 2022-08-04 NOTICE341 Tla'amin Nation: End of a First Nations Tax – Sliammon Community Improvement Fee 2025-03-13 14-9-1 Partnerships- Determining the Existence of a Partnership 2025-03-18 NOTICE343 Nova Scotia HST Rate Decrease – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in Nova Scotia 2025-03-28 FCN16 Removal of the fuel charge 2025-03-17 NOTICE342 Nova Scotia HST Rate Decrease – Questions and Answers on General Transitional Rules for Personal Property and Services 2025-03-28 NEWS119 Excise and GST/HST News – No. 119 2025-04-08 GI-201 Harmonized Sales Tax Newfoundland and Labrador New Residential Rental Property Rebate 2025-04-15 T4008-AB Payroll Deductions Supplementary Tables- Alberta- Effective January 1, 2025 2024-12-16 T4008-BC Payroll Deductions Supplementary Tables- British Columbia- Effective January 1, 2025 2024-12-16 T4008-MB Payroll Deductions Supplementary Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4008-NB Payroll Deductions Supplementary Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4008-NL Payroll Deductions Supplementary Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4008-NS Payroll Deductions Supplementary Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4008-NT Payroll Deductions Supplementary Tables- Northwest Territories- Effective January 1, 2025 2024-12-16 T4008-NU Payroll Deductions Supplementary Tables- Nunavut- Effective January 1, 2025 2024-12-16 T4008-OC Payroll Deductions Supplementary Tables- In Canada Beyond the Limits of Any Province/Territory or Outside Canada- Effective January 1, 2025 2024-12-16 T4008-ON Payroll Deductions Supplementary Tables- Ontario- Effective January 1, 2025 2024-12-16 T4008-PE Payroll Deductions Supplementary Tables- Prince Edward Island- Effective January 1, 2025 2024-12-16 T4008-QC Payroll Deductions Supplementary Tables- Quebec- Effective January 1, 2025 2024-12-16 T4008-SK Payroll Deductions Supplementary Tables- Saskatchewan- Effective January 1, 2025 2024-12-16 T4008-YT Payroll Deductions Supplementary Tables- Yukon- Effective January 1, 2025 2024-12-16 T4032AB Payroll Deductions Tables- Alberta- Effective January 1, 2025 2024-12-16 T4032BC Payroll Deductions Tables- British Columbia- Effective January 1, 2025 2024-12-16 T4032MB Payroll Deductions Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4032NB Payroll Deductions Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4032NL Payroll Deductions Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4032NS Payroll Deductions Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4032NT Payroll Deductions Tables- Northwest Territories- Effective January 1, 2025 2024-12-16 T4032NU Payroll Deductions Tables- Nunavut- Effective January 1, 2025 2024-12-16 T4032OC Payroll Deductions Tables- In Canada beyond the limits of any province/territory or outside Canada- Effective January 1, 2025 2024-12-16 T4032ON Payroll Deductions Tables- Ontario- Effective January 1, 2025 2024-12-16 T4032PE Payroll Deductions Tables- Prince Edward Island- Effective January 1, 2025 2024-12-16 T4032QC Payroll Deductions Tables- Quebec- Effective January 1, 2025 2024-12-16 T4032SK Payroll Deductions Tables- Saskatchewan- Effective January 1, 2025 2024-12-16 T4032YT Payroll Deductions Tables- Yukon- Effective January 1, 2025 2024-12-16 T4127-JAN Payroll Deductions Formulas- 120th Edition- Effective January 1, 2025 2024-12-05 5013-G Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2025-02-12 Page details Date modified: 2025-04-10 ...

Operating expenses for which you may be eligible to claim ITCs commercial rent equipment rentals advertising (for example, ads, business cards, or flyers) legal, accounting, and other professional fees delivery, freight, and express fees home office expenses (restrictions apply, see Line 9945- Business-use-of-home expenses) motor vehicle expenses (restrictions apply, see Motor vehicle expenses) maintenance and repairs telephone and utilities office expenses (such as postage, computer disks, paper, and pens) merchandise and inventory travel such as hotel, airfare, rail fare, or car rental (except expenses for meals and entertainment related to travel) convention fees (restrictions apply, see GST/HST memorandum 8-2 General Restrictions and Limitations) Capital expenses for which you may be eligible to claim ITCs Capital property, for GST/HST purposes, is based on the meaning of the term for income tax purposes and includes: depreciable property (property that is eligible for capital cost allowance for income tax purposes) other property that would result in a capital gain or capital loss for income tax purposes if you disposed of it Examples of capital expenses for which you may be eligible to claim an ITC are: photocopiers, computers, and cash registers machinery and vehicles furniture and appliances musical instruments (only if you are an individual who is a GST/HST registrant and you use it for employment purposes or in a business carried on by a partnership of which you are a member) improvements to capital personal property (only if you are using the property primarily (50%) in your commercial activity Capital property for GST/HST purposes does not include property described for income tax purposes that are categorized in the following class 12 (such as chinaware, cutlery, and certain tableware) class 14 (certain patents, franchises, concessions, or licences for a limited period) proposed class 14.1 (eligible capital property) class 44 (a patent or a right to use patented information for a limited or unlimited period) Overview Percentage of use in commercial activities Report a problem or mistake on this page Thank you for your help! ...

If you pay a retiring allowance to a non-resident of Canada, withhold 25% of the retiring allowance (the withholding rates may vary depending on tax conventions and agreements). ...

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

Operating expenses Examples of operating expenses for which you may be eligible to claim an ITC are: commercial rents equipment rentals advertising (for example, ads, business cards, or flyers) legal, accounting, and other professional fees delivery, freight, and express fees home office expenses (restrictions apply, see Line 9945- Business-use-of-home expenses) motor vehicle expenses (restrictions apply, see Motor vehicle expenses) maintenance and repairs telephone and utilities office supplies (such as postage, computer disks, paper, and pens) merchandise and inventory travel such as hotel, airfare, rail fare, or car rental (except expenses for meals and entertainment related to travel) convention fees (restrictions apply, see GST/HST memorandum 8-2 General Restrictions and Limitations) Capital expenses Capital property, for GST/HST purposes, is based on the meaning of the term for income tax purposes and includes: depreciable property (property that is eligible for capital cost allowance for income tax purposes) other property that would result in a capital gain or capital loss for income tax purposes if you disposed of it Examples of capital expenses for which you may be eligible to claim an ITC are: real property, such as land or a building personal property such as equipment or machinery that you use in your business photocopiers, computers, and cash registers furniture and appliances used to furnish places such as offices, lobbies, and hotel rooms free-standing refrigerators, ovens, and other large appliances. ...

Amounts exempt under Article XVI- Artistes and Athletes, Canada-United States Income Tax Convention. ...

They support this argument by stating that:: They do not want to pay taxes because the money is used to make weaponry, which is against the Human Rights Convention. ...

Transfer pricing International transfer pricing including Pacific Association of Tax Administration (PATA), advance pricing arrangements, and transfer pricing memoranda Country-by-country reporting Information exchanges with CRA's global partners on revenue, tax and profit data of large multinational enterprises Trusts – Residency and how to contact us Find out about the residency status of a trust and how to contact the CRA for more information Topics for payers Payments to non-residents Making or crediting payments to non-residents on non-resident tax withholding, remitting deductions and reporting Form NR5 – 5-year Administrative Policy Generally, Form NR5 only has to be filed once every five years Rendering services in Canada Payers, including a non-resident payer, making a payment of fees, commissions, or other amounts to a non-resident person for services provided in Canada must withhold and remit an amount Calculators and tools Non-resident tax calculator Recorded webinars Canadian withholding, remitting and reporting requirements for non-residents working in Canada and Canadians working abroad Information for Film and media tax credits Seasonal agricultural workers from other countries Non-resident actors International tax and non-resident enquiries International income tax issues: CRA and COVID-19 Forms and publications RC4027, Doing Business in Canada – GST/HST Information for Non-Residents Related topics Payments to the Canada Revenue Agency Filing information returns electronically Foreign Convention and Tour Incentive Program Behind the scenes personnel Page details Date modified: 2024-05-15 ...

For more information about tax treaties, go 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. ...