Publications listed by publication number
- 1-4 Excise and GST/HST Rulings and Interpretations Service
- 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act
- 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
- 14-1 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
- 15-1 General Requirements for Books and Records (Revised June 2005)
- 15-2 Computerized Records (Revised June 2005)
- 15-122 New Reporting Requirement
- 16-2 Penalties and Interest
- 16-3 Cancellation or Waiver of Penalties and/or Interest
- 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations
- 16-4 Anti-avoidance Rules
- 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
- 17-14 Election for Exempt Supplies
- 17-16 GST/HST Treatment of Insurance Claims
- 18-2 Provincial Governments
- 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities
- 19-1 Real Property and the GST/HST
- 19-1-1 Special Rules for Real Property under the 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
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