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Topics -- E-commerce

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http://www.cra-arc.gc.ca/formspubs/tpcs/cmm-eng.html

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We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Topics -- E-commerce

Guides

  • RC2 The Business Number and Your Revenue Canada Accounts
  • RC4022 General Information for GST/HST Registrants
  • RC4027 Doing Business in Canada – GST/HST Information for Non-Residents
  • RC4070 Information for Small Canadian Businesses

Information Circulars

  • IC77-16 Non-Resident Income Tax
  • IC78-10 Books and Records Retention / Destruction

Interpretation Bulletins

  • IT-128R Capital Cost Allowance – Depreciable Property
  • B-090 GST/HST and Electronic Commerce
  • ITNEWS-25 Income Tax - Technical News No. 25

Memoranda Series

  • GST/HST Memoranda Series 2.2 – Small Supplier
  • GST/HST Memoranda Series 3.3 - Place of Supply
  • GST/HST Memoranda Series 3.4 – Residence
  • GST/HST Memoranda Series 4.5.3 - Export - Services and Intellectual Property
  • GST/HST Memoranda Series 15.1 - General Requirements for Books and Records
  • GST/HST Memoranda Series 15.2 - Computerized Records

Forms

  • NR4 Statement of Amounts Paid or Credited to Non-residents of Canada
  • RC1 Request for a Business Number (BN)
  • RC1A Business (BN) - GST/HST Account Information
  • RC1C Business Number (BN) - Import/Export Account Information
Date modified:
2015-05-012

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