Other Related Documents
Effective date
Policy objective
Policy statement
Application
Policy requirements
Procedural requirements:
GST and HST - Charged and collected GST and HST - Paid
Accounting
Monitoring
General
References
Authority Relevant legislation Treasury Board Publications CCRA Publications
Enquiries
Appendix A - Glossary
Appendix B - Delegation of authority
Appendix C - General guidelines
Registration Current year refunds Refunds of previous year's expenditures Approval level Collection of GST and HST GST and HST - Payments Accounting
Appendix D - Monthly returns to CCRA and deposit advice
Appendix E - GST/HST rules on the provision of taxable supplies
Introduction Charging of GST and HST Discounts and interest Classification of supplies Invoice format
Appendix F - GST exemption for Federal Government in providing water, sewerage and drainage supplies