ED200-1 |
Regulations Prescribing Fees for Licences Issued Under the Excise Act |
1996-07-25 |
ED200-2 |
Guidelines for Excise Duty Licensing and Bonding - Application and Issuance of Excise Duty Licenses |
2007-09-21 |
ED200-3 |
Guidelines for Excise Duty Licensing and Bonding - Guarantee Bonds |
2000-12-22 |
ED200-4 |
Guidelines for Excise Duty Licensing and Bonding - Change after Issuance of Licence |
1995-01-01 |
ED200-5 |
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 |
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 |
EDBN10 |
Related or Associated Persons Rules for Brewers |
2006-07-25 |
EDBN15 |
New Filing Period for Licensed Brewers |
2011-01-24 |
EDBN20 |
Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Beer between Provinces |
2014-06-23 |
EDBN21 |
K50B Filing and Payment Schedules for Brewers (from January 2015 to June 2017) |
2015-03-31 |
EDBN22 |
Changes to Excise Duty Rates on Beer |
2017-03-22 |
EDBN3 |
Reporting Procedures for Brewers |
2005-06-06 |
EDBN6 |
Excise Duty Rate Changes on Beer Produced by Small and Mid-Sized Brewers |
2006-05-11 |
EDBN7 |
Excise Duty Rate Changes Impact on Beer Inventories |
2006-06-29 |
EDBN8 |
Excise Duty Rate Changes for Beer - July 1, 2006 |
2006-07-25 |
EDBN9 |
Reduced Rates of Excise Duty on Beer Brewed in Canada |
2006-07-25 |
EDM1-1-1 |
The Excise Duty Program |
2012-10-05 |
EDM1-1-2 |
Regional Excise Duty Offices |
2016-11-22 |
EDM1-1-5 |
Instrument Approval |
2013-02-05 |
EDM1-1-6 |
Formulation Approval Process |
2004-04-15 |
EDM1-5-1 |
Rates of Excise Duty |
2014-09-18 |
EDM10-1-1 |
Returns and Payments |
2013-07-26 |
EDM10-1-2 |
Completing an Excise Duty Return - Duty Free Shop |
2003-08-26 |
EDM10-1-3 |
Completing an Excise Duty Return - Excise Warehouse Licensee |
2003-08-26 |
EDM10-1-4 |
Completing an Excise Duty Return - Licensed User |
2003-08-26 |
EDM10-1-5 |
Completing an Excise Duty Return - Special Excise Warehouse Licensee |
2003-08-26 |
EDM10-1-6 |
Completing an Excise Duty Return - Wine Licensee |
2006-12-12 |
EDM10-1-7 |
Completing an Excise Duty Return - Spirits Licensee |
2003-08-26 |
EDM10-1-8 |
Completing an Excise Duty Return - Tobacco Licensee |
2013-09-13 |
EDM10-1-9 |
Completing an Excise Duty Return - Tobacco Dealer |
2012-10-12 |
EDM10-3-1 |
Refunds |
2012-10-18 |
EDM2-1-1 |
Licence Types |
2003-06-10 |
EDM2-2-1 |
Obtaining and Renewing a Licence |
2005-12-20 |
EDM2-2-2 |
Security Requirements for Certain Licensees and for Prescribed Persons Importing Tobacco Products |
2014-12-24 |
EDM2-2-3 |
Government of Canada Bonds and Surety Bonds |
2014-12-24 |
EDM2-2-4 |
Approved Financial Institutions and Acceptable Bonding Companies |
2017-01-13 |
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 |
2013-01-08 |
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 |
2005-03-07 |
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 |
EDN11 |
Excise Duty Exemption on 100% Canadian Wine |
2006-05-11 |
EDN12 |
Regulations Amending the Denatured and Specially Denatured Alcohol Regulations |
2006-05-31 |
EDN13 |
Amendment to the Claiming of Deductions or Refunds |
2006-06-07 |
EDN14 |
Excise Duty Rate Changes - Impact on Spirits and Wine Inventories |
2006-06-29 |
EDN15 |
Additional Information Relating to the Excise Duty Exemption on 100% Canadian Wine |
2006-06-29 |
EDN2 |
Exports of Alcohol and Tobacco Products Using Form B60 |
2004-03-30 |
EDN20 |
Budget 2008 - Excise Duty on Imitation Spirits |
2008-03-28 |
EDN22 |
Excise Duty Returns and Refunds - Additional Instructions |
2008-08-22 |
EDN23 |
Issuance of Age and Origin Certificates |
2009-08-14 |
EDN24 |
New Stamping Regime for Tobacco Products |
2010-07-30 |
EDN25 |
Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee |
2010-09-03 |
EDN26 |
New Excise Stamp Security Features |
2010-09-23 |
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 |
EDN31 |
Amendment to the Importation of Intoxicating Liquors Act |
2012-06-28 |
EDN32 |
Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 |
2012-06-22 |
EDN33 |
Changes to Excise Duty Rates on Manufactured Tobacco |
2013-03-21 |
EDN34 |
Notice to all Tobacco Manufacturers – Prescribed Brands of Tobacco Products |
2013-10-08 |
EDN35 |
Changes to Excise Duty Rates on Tobacco Products |
2014-02-11 |
EDN36 |
Cigarette Inventory Tax |
2014-02-11 |
EDN37 |
Questions and Answers on the Cigarette Inventory Tax |
2014-02-11 |
EDN38 |
Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Spirits between Provinces |
2014-06-23 |
EDN39 |
Notice to All Tobacco Manufacturers – Prescribed Brands of Tobacco Products |
2014-11-06 |
EDN40 |
Semi-Annual Reporting Period for Certain Licensees |
2015-01-21 |
EDN41 |
Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 |
2016-05-06 |
EDN42 |
Changes to Excise Duty Rates on Tobacco Products |
2017-03-22 |
EDN43 |
Cigarette Inventory Tax |
2017-03-22 |
EDN44 |
Questions and Answers on the Cigarette Inventory Tax |
2017-03-22 |
EDN45 |
Changes to Excise Duty Rates on Spirits and Wine |
2017-03-22 |
EDN8 |
Age and Origin Certificates for Exported Distilled Spirits |
2005-10-22 |
EDN9 |
Excise Duty Rate Changes - July 1, 2006 |
2006-05-11 |
ATSCRATES |
Air Travellers Security Charge (ATSC) Rates |
2010-04-15 |
CONTACTS |
Excise Taxes - Contacts |
2012-01-26 |
CURRATE |
Current Rates of Excise Taxes - Revised April 2008 |
2008-04-23 |
ETSL1 |
Changes in Excise Levies on Tobacco Products |
2000-07-06 |
ETSL10 |
Notice to Suppliers of Tobacco products - Additional Federal Tobacco Tax Inventory Rebate |
1996-05-10 |
ETSL11 |
Notice to Suppliers of Tobacco Products to Vendors in Nova Scotia, New Brunswick and Prince Edward Island |
1995-08-22 |
ETSL12 |
Federal Tobacco Tax Inventory Rebate |
1995-08-22 |
ETSL13 |
Suppliers of Tobacco Products to Retailers in Prince Edward Island |
1995-08-22 |
ETSL14 |
Notice to Suppliers of Tobacco Products to Retailers in Prince Edward Island |
1995-08-22 |
ETSL15 |
Notice to Suppliers of Tobacco Products to Retailers in Nova Scotia |
1995-08-22 |
ETSL16 |
Suppliers of Tobacco Products to Retailers in New Brunswick |
1995-08-22 |
ETSL17 |
Suppliers of Tobacco Products to Retailers in Prince Edward Island |
2000-07-06 |
ETSL19 |
Application of the Air Transportation Tax - Employee Travel |
1995-08-22 |
ETSL2 |
Changes in Federal Excise Tax on Tobacco Products for Sale in Ontario |
1995-08-22 |
ETSL21 |
Notice to Licensed Air Carriers |
1995-08-22 |
ETSL22 |
Notice to manufactures and Wholesalers of Gasoline |
1995-08-22 |
ETSL23 |
Application to the Purchase of Charter Air Transportation by Diplomats |
1995-08-22 |
ETSL24 |
Changes in the Rates of the Federal Excise Tax on Cigarettes and Tobacco Sticks Sold in Prince Edward Island |
1995-09-11 |
ETSL25 |
Notice to all Tobacco Manufacturers and Wholesalers - Tobacco Tax Rebate - Prince Edward Island |
1995-09-11 |
ETSL26 |
Notice to All Licensed Air Carriers - Application to Employee Travel within the Taxation Area |
1995-08-25 |
ETSL27 |
Notice to All Licensed Air Carriers - Cancellation of Memorandum et 108 - Air Transportation Tax Instruction |
1995-08-25 |
ETSL28 |
Notice to all Tobacco Manufacturers and Wholesalers |
1995-11-24 |
ETSL29 |
Notice to all Magazine Publishers and Distributors Periodicals - Split-run Editions |
1996-01-29 |
ETSL29A |
Notice: Questions and Answers - Periodicals - Split-Run Editions |
1996-04-02 |
ETSL3 |
Changes in Federal Excise Tax - Licensed air carriers: Changes in Air Transportation Tax |
2000-07-06 |
ETSL30 |
Notice to Manufacturers and Wholesalers of Refined Petroleum Products |
1996-04-03 |
ETSL31 |
Notice to all Licensed Air Carriers |
1996-11-29 |
ETSL32 |
Notice to Operators of 'Wine on Premises' Establishments |
1996-12-13 |
ETSL35 |
Notice to All Licensed Air Carriers - Changes to the Air Transportation Tax (ATT) |
1998-01-22 |
ETSL36R |
Basic Facts - Insurance Premiums Other Than Marine |
2005-02-28 |
ETSL37 |
Notice to all Licensed Air Carriers Repeal of the Air Transportation Tax (ATT) |
1998-10-01 |
ETSL39 |
Wholesalers' Bonds to be Transferred to the Summerside Tax Centre |
2001-01-22 |
ETSL4 |
Federal Tobacco Tax Inventory Rebate to Large Retailers and Suppliers of Tobacco Products - Federal Tobacco Tax Inventory |
1995-08-22 |
ETSL40 |
Amendments to the Excise Tax Act: Automobiles and Air Conditioners |
2001-03-20 |
ETSL41 |
Amendments to the Excise Tax Act: Waiver or Cancellation of Interest of Penalties |
2001-03-20 |
ETSL43 |
Imposition of the air travellers security charge |
2002-04-25 |
ETSL44 |
Proposed Legislation and Regulations Relating to Ships' Stores Provisions |
2002-06-06 |
ETSL45 |
Air Travellers Security Charge (ATSC) - Refunds |
2002-11-06 |
ETSL46 |
Air Travellers Security Charge - Rate Reductions For Air Transportation Within Canada |
2003-02-19 |
ETSL47 |
February 18, 2003 Budget Highlights |
2003-02-19 |
ETSL48 |
Repeal of the excise tax on wines - Part IV of the Excise Tax Act |
2003-03-26 |
ETSL49 |
Repeal of the excise tax on tobacco products - Parts III, VI, and VII of the Excise Tax Act |
2003-04-07 |
ETSL5 |
Notice to Vendors of Tobacco products - Interprovincial Movement of Provincially Marked Tobacco Products |
1995-08-22 |
ETSL50 |
Rate Reductions for the Air Travellers Security Charge |
2004-03-23 |
ETSL52 |
Changes to the List of Airports Where the Air Travellers Security Charge is Levied |
2004-12-20 |
ETSL53 |
Phase Out of the Excise Tax on Jewellery Products |
2005-02-24 |
ETSL54 |
Rate Reductions for the Air Travellers Security Charge |
2005-06-03 |
ETSL55 |
Changes to the Excise Tax on Clocks and Watches |
2005-12-07 |
ETSL56 |
Proposed Changes to the Canada Revenue Agency Excise Tax End-User Refund Policy |
2006-02-08 |
ETSL57 |
Application of the Excise Tax on Air Conditioners in Unsalvageable or Scrap Vehicles |
2006-03-22 |
ETSL58 |
Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy Until December 31, 2006 |
2006-03-23 |
ETSL59 |
Rate Reductions for the Air Travellers Security Charge |
2006-05-09 |
ETSL6 |
Notice to Suppliers of Unmarked Cigarettes to Retailers on Reserves in Ontario |
1995-08-22 |
ETSL60 |
Elimination of the Excise Tax on Jewellery Products |
2006-05-03 |
ETSL61 |
Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy until June 30, 2007 |
2006-12-07 |
ETSL64 |
Imposition of Excise Tax on Fuel-Inefficient Vehicles |
2007-06-13 |
ETSL65 |
Statutory End-User Refund Program and Elimination of Excise Tax Exemption for Renewable Fuels |
2007-03-26 |
ETSL66 |
For Discussion Purposes Only - Application of Excise Tax to Diesel Fuel used in the Generation of Electricity for the Provision of Hotel Services on Vehicles |
2007-08-22 |
ETSL67 |
Notice to all Air Carriers: Rate Reductions for the Air Travellers Security Charge |
2007-12-19 |
ETSL68 |
Frequently Asked Questions Regarding Part 1 of the Excise Tax Act |
2008-02-08 |
ETSL69 |
Proposed Amendment to the Ships' Stores Regulations to Include Renewable Fuels |
2008-04-25 |
ETSL7 |
Changes in Federal Excise Taxes on Tobacco Products for Sale in Prince Edward Island |
1995-08-22 |
ETSL70 |
Notice to all Producers of Renewable Fuels |
2014-11-20 |
ETSL71 |
Regulations Amending the Ships' Stores Regulations (2009) |
2009-07-21 |
ETSL72 |
Notice to all Air Carriers - Rate Increases for the Air Travellers Security Charge |
2010-03-05 |
ETSL73 |
Notice to the Transportation Sector and Commodity Tax Practitioners - Request For Consultation on the Administration of the Excise Tax Exemption for Diesel Fuel Used in the Generation of Electricity Relating to Hotel Services on Vehicles |
2010-03-15 |
ETSL74 |
Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries |
2010-03-24 |
ETSL75 |
Notice to Excise Tax Licensees and Account Holders - New Version of Form B200, Excise Tax Return |
2010-10-01 |
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 |
ETSL8 |
Notice to Suppliers of Tobacco Products to Retailers in New Brunswick |
1995-08-22 |
ETSL9 |
Changes in Federal Excise Taxes on Tobacco Products for Sale in Nova Scotia |
1995-08-22 |
RATES |
Historical Rates of Excise Taxes |
2001-11-22 |
RC4634 |
Notice to Brokers, Agents, Insured and Insurers / Excise Tax Act - Part I |
2014-07-04 |
SWLN1 |
Transitional Rules for Option B regions for the months of October, November and December 2006 |
2006-11-28 |
SWLN10 |
Surge Charge - Alberta Region (November 2008) |
2008-12-16 |
SWLN11 |
Third Country Adjustment Refund |
2008-12-18 |
SWLN12 |
Third Country Adjustment Refund (October 2007 to March 2008) |
2008-12-18 |
SWLN13 |
Surge Charge - Alberta Region (June 2009) |
2009-07-21 |
SWLN14 |
Surge Charge - Alberta Region (July 2009) |
2009-08-19 |
SWLN15 |
Surge Charge - Alberta Region (August 2009) |
2009-09-24 |
SWLN16 |
Surge Charge - Alberta Region (September 2009) |
2009-10-28 |
SWLN17 |
Surge Charge - Alberta Region (October 2009) |
2009-11-24 |
SWLN18 |
Surge Charge - Alberta Region (November 2009) |
2009-12-22 |
SWLN19 |
Notice to Independent Remanufacturers - Calculation of Export Price |
2009-12-29 |
SWLN2 |
Notice to Recipients of Duty Deposit Refunds |
2007-01-12 |
SWLN20 |
Surge Charge - Alberta Region (December 2009) |
2010-01-19 |
SWLN21 |
Surge Charge - Alberta Region (January 2010) |
2010-02-18 |
SWLN22 |
Surge Charge - Alberta Region (March 2010) |
2010-04-26 |
SWLN23 |
Export Charge Rate for June 2010 Reduced to 0% - Registrants Must Continue to File Returns |
2010-05-20 |
SWLN24 |
Surge Charge - Alberta Region (April 2010) |
2010-05-26 |
SWLN25 |
Surge Charge - Alberta Region (May 2010) |
2010-06-22 |
SWLN26 |
Notice to Wholesalers - Calculation of Export Price |
2010-08-13 |
SWLN27 |
Additional 10% Export Charge for Option B Regions |
2010-08-18 |
SWLN28 |
Surge Charge – Alberta Region (July 2010) |
2010-08-20 |
SWLN29 |
Surge Charge ‑ Alberta Region (August 2010) |
2010-09-21 |
SWLN3 |
Calculation of Export Price |
2009-05-25 |
SWLN30 |
Notice to Independent Remanufacturers - Calculation of the Yield Loss Percentage |
2010-09-24 |
SWLN31 |
Surge Charge - Alberta Region (September 2010) |
2010-10-22 |
SWLN32 |
Surge Charge - Alberta Region (October 2010) |
2010-11-25 |
SWLN33 |
Surge Charge – Alberta Region (November 2010) |
2011-01-07 |
SWLN34 |
Surge Charge – Alberta Region (December 2010) |
2011-01-14 |
SWLN35 |
Additional Export Charge for Ontario and Quebec Regions |
2011-02-14 |
SWLN36 |
Surge Charge - Alberta Region (January 2011) |
2011-02-28 |
SWLN37 |
Refund of Alberta Surge Charge for October 2008 |
2011-03-02 |
SWLN38 |
Surge Charge – Alberta Region (March 2011) |
2011-04-19 |
SWLN39 |
Termination of the 10% Additional Export Charge and Refund of Overpayments |
2011-06-24 |
SWLN4 |
Security Requirements for Non-Resident Persons and Persons Without a Permanent Establishment in Canada |
2010-04-23 |
SWLN40 |
Surge Charge - Alberta Region (June 2011) |
2011-07-21 |
SWLN41 |
Surge Charge – Alberta Region (September 2011) |
2011-10-18 |
SWLN42 |
Surge Charge - Alberta Region (November 2011) |
2011-12-22 |
SWLN43 |
Surge Charge – Alberta Region (July 2012) |
2012-08-28 |
SWLN44 |
Surge Charge – Alberta Region (October 2012) |
2012-11-20 |
SWLN45 |
The Export Charge |
2013-04-22 |
SWLN46 |
Termination of the Additional Export Charge for the Ontario and Quebec Regions |
2014-04-01 |
SWLN47 |
Surge Charge – Alberta Region (April 2015) |
2015-05-21 |
SWLN48 |
Surge Charge - Alberta Region (May 2015) |
2015-06-19 |
SWLN49 |
Surge Charge – Alberta Region (June 2015) |
2015-07-18 |
SWLN5 |
Certification of Independent Remanufacturers |
2010-04-23 |
SWLN50 |
Surge Charge - Alberta Region (August 2015) |
2015-09-28 |
SWLN51 |
Termination of the Export Charge Imposed under the Softwood Lumber Products Export Charge Act, 2006 |
2015-10-09 |
SWLN52 |
Expiry of the Softwood Lumber Agreement, 2006 |
2015-10-09 |
SWLN53 |
Surge Charge - Alberta Region (September 2015) |
2015-10-23 |
SWLN6 |
Calculating and Reporting the Surge Charge |
2008-04-23 |
SWLN7 |
Surge Charge - Alberta Region (March 2007) |
2008-04-23 |
SWLN8 |
American Consumption of Softwood Lumber Products Regulations |
2008-11-26 |
SWLN9 |
Surge Charge - Alberta Region (October 2008) |
2008-11-27 |
X1-4 |
Definitions |
2000-04-17 |
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 |
EP-001 |
The Meaning of the Term 'Heating Oil' for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA) |
2002-05-30 |
EP-002 |
The Status of Bunker C Fuel Oil for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA) |
2002-05-30 |
EP-003 |
Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles |
2016-06-28 |
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-032 |
Foreign Convention and Tour Incentive Program - Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages |
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. Government Entities |
2010-05-25 |
GI-074 |
Ontario and British Columbia: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Rights |
2011-05-17 |
GI-075 |
Ontario and British Columbia: Transition to the Harmonized Sales Tax - Returns and Exchanges |
2010-06-07 |
GI-076 |
Ontario and British Columbia: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements |
2010-06-11 |
GI-077 |
Harmonized Sales Tax: Purchasers of New Housing in Ontario |
2010-06-11 |
GI-078 |
Harmonized Sales Tax: Purchasers of New Housing in British Columbia |
2010-06-11 |
GI-079 |
Harmonized Sales Tax: Ontario New Housing Rebate |
2010-06-24 |
GI-080 |
Harmonized Sales Tax: British Columbia New Housing Rebate |
2010-06-24 |
GI-081 |
Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in British Columbia |
2010-11-24 |
GI-082 |
Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario |
2010-11-24 |
GI-083 |
Harmonized Sales Tax: Information for Builders of New Housing in Ontario |
2010-06-21 |
GI-084 |
Harmonized Sales Tax: Information for Builders of New Housing in British Columbia |
2010-06-21 |
GI-085 |
Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario |
2010-06-25 |
GI-086 |
Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia |
2010-06-25 |
GI-087 |
Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia |
2010-06-25 |
GI-088 |
Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate |
2010-07-19 |
GI-089 |
Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate |
2010-07-19 |
GI-090 |
Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia |
2010-10-07 |
GI-091 |
Harmonized Sales Tax: Information for Landlords of New Rental Housing |
2010-06-30 |
GI-092 |
Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia |
2010-07-29 |
GI-093 |
Harmonized Sales Tax: Ontario New Residential Rental Property Rebate |
2010-07-05 |
GI-094 |
Harmonized Sales Tax: British Columbia New Residential Rental Property Rebate |
2010-07-05 |
GI-095 |
Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia |
2013-04-04 |
GI-096 |
Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia |
2013-04-04 |
GI-097 |
Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia |
2010-07-12 |
GI-098 |
Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia |
2011-05-17 |
GI-099 |
Builders and Electronic Filing Requirements |
2013-04-12 |
GI-100 |
Harmonized Sales Tax: Builders and Recaptured Input Tax Credits |
2010-08-23 |
GI-101 |
Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia |
2011-05-31 |
GI-102 |
Nova Scotia HST Rate Increase: Sales and Rentals of Non residential Real Property |
2010-11-02 |
GI-103 |
Nova Scotia HST Rate Increase: Progress Payments and Holdbacks |
2010-11-02 |
GI-104 |
Nova Scotia HST Rate Increase: Sales and Rentals of New Housing |
2010-11-02 |
GI-105 |
How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia |
2010-07-14 |
GI-106 |
Ontario First Nations Point-of-Sale Relief - Reporting Requirements for GST/HST Registrant Suppliers |
2011-06-07 |
GI-107 |
Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops |
2010-07-26 |
GI-108 |
Applying the 2010 Nova Scotia HST Rate Increase - Personal Property |
2010-09-17 |
GI-109 |
Applying the 2010 Nova Scotia HST Rate Increase - Services |
2010-09-17 |
GI-110 |
Applying the 2010 Nova Scotia HST Rate Increase - Admissions and Memberships |
2010-09-17 |
GI-111 |
Applying the 2010 Nova Scotia HST Rate Increase - Transportation Services and Passes |
2010-09-17 |
GI-112 |
Specially Designed Training to Assist Individuals with a Disorder or Disability |
2014-08-15 |
GI-113 |
Specially Designed Training to Assist Individuals with Autism |
2014-08-15 |
GI-114 |
Application of GST/HST to Indian Individuals |
2014-01-30 |
GI-115 |
Application of GST/HST to Indian Bands and Band-empowered Entities |
2011-02-03 |
GI-116 |
Information for Businesses Located on a Reserve |
2011-02-03 |
GI-117 |
Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities |
2014-01-30 |
GI-118 |
Builders and GST/HST NETFILE |
2013-04-12 |
GI-119 |
Harmonized Sales Tax – New Place of Supply Rule for Sales of Specified Motor Vehicles |
2011-07-06 |
GI-120 |
Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit |
2011-07-06 |
GI-121 |
Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate |
2011-08-08 |
GI-122 |
The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario |
2011-09-20 |
GI-123 |
Application of GST/HST to Residential Care Services Provided in Ontario |
2011-10-25 |
GI-124 |
Municipal Designation of Organizations Providing Rent Geared to Income Housing |
2012-01-04 |
GI-125 |
Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors |
2012-04-17 |
GI-126 |
Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors |
2012-04-17 |
GI-127 |
Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means |
2012-08-20 |
GI-128 |
Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates |
2012-09-06 |
GI-129 |
Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates |
2012-09-06 |
GI-130 |
Stated Price Net of the Enhanced British Columbia New Housing Rebate |
2012-09-06 |
GI-131 |
Phasing Out of the Penny |
2012-12-19 |
GI-132 |
Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period |
2012-12-14 |
GI-133 |
Application of the GST/HST to Lift Chairs |
2012-01-07 |
GI-134 |
Insurance - Appraisals of Damage Caused to Property |
2013-01-15 |
GI-135 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Services |
2013-03-06 |
GI-136 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Intangible Personal Property |
2013-03-06 |
GI-137 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Memberships |
2013-03-06 |
GI-138 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Passenger Transportation Services |
2013-03-06 |
GI-139 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Admissions |
2013-03-06 |
GI-140 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Freight Transportation Services |
2013-03-06 |
GI-141 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Transportation Passes |
2013-03-06 |
GI-142 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Property |
2013-03-06 |
GI-143 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Tour Packages |
2013-03-06 |
GI-144 |
Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island |
2013-03-12 |
GI-145 |
Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island |
2013-03-12 |
GI-146 |
Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island |
2013-03-12 |
GI-147 |
Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island |
2013-03-12 |
GI-148 |
Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate |
2013-03-12 |
GI-149 |
Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island |
2013-03-12 |
GI-150 |
Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Prince Edward Island |
2013-03-12 |
GI-151 |
Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island |
2013-03-12 |
GI-152 |
Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Prince Edward Island |
2013-03-12 |
GI-153 |
Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island |
2013-03-12 |
GI-154 |
Prince Edward Island: Transition to the Harmonized Sales Tax – Payment of the GST/HST by Prince Edward Island Government Entities |
2013-03-15 |
GI-155 |
British Columbia: Transition to the Goods and Services Tax - Payment of the GST/HST by B.C. Government Entities |
2013-03-15 |
GI-156 |
Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing |
2013-03-21 |
GI-157 |
Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Rebate for Builders of New Housing |
2013-03-21 |
GI-158 |
Payment of the GST/HST by Quebec Government Entities |
2013-03-26 |
GI-159 |
HST and First Nations in Prince Edward Island |
2013-03-26 |
GI-160 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Goods |
2013-03-28 |
GI-161 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Returns and Exchanges |
2013-03-28 |
GI-162 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements |
2013-03-28 |
GI-163 |
Harmonized Sales Tax: Leases of Real Property in Prince Edward Island |
2013-04-16 |
GI-164 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Information for Non-registrant Builders |
2013-04-16 |
GI-165 |
Prince Edward Island: Transition to the Harmonized Sales Tax - Builders and Recaptured Input Tax Credits |
2013-04-16 |
GI-166 |
Application of the GST/HST to Home Care Services |
2013-09-04 |
GI-167 |
Application of the GST/HST to Core Charges |
2014-05-09 |
GI-168 |
The GST/HST Implications of the Construction of Secondary Housing Units (Laneway Housing) |
2014-06-19 |
GI-169 |
Point-of-Sale Rebate on Heating Oil |
2014-08-19 |
GI-170 |
Charter Flights Supplied to Third-Party Charterers |
2015-05-21 |
GI-171 |
Phasing out of Recaptured Input Tax Credits in Ontario |
2015-06-03 |
GI-172 |
Public Service Bodies' Rebate for Charities Resident Only in British Columbia |
2016-04-01 |
GI-173 |
Public Service Bodies' Rebate for Charities Resident Only in New Brunswick |
2016-04-01 |
GI-174 |
Public Service Bodies' Rebate for Charities Resident Only in Newfoundland and Labrador |
2016-04-01 |
GI-175 |
Public Service Bodies' Rebate for Charities Resident Only in Nova Scotia |
2016-04-01 |
GI-176 |
Public Service Bodies' Rebate for Charities Resident Only in Ontario |
2016-04-01 |
GI-177 |
Public Service Bodies' Rebate for Charities Resident Only in Prince Edward Island |
2016-04-01 |
GI-178 |
Public Service Bodies' Rebate for Charities Resident in One or More Non participating Provinces |
2016-04-01 |
GI-179 |
Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province |
2016-04-01 |
GI-180 |
Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in British Columbia |
2016-04-01 |
GI-181 |
Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick |
2016-04-01 |
GI-182 |
Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador |
2016-04-01 |
GI-183 |
Public Service Bodies' Rebate for Qualifying Non- profit Organizations Resident Only in Nova Scotia |
2016-04-01 |
GI-184 |
Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in Ontario |
2016-04-01 |
GI-185 |
Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island |
2016-04-01 |
GI-186 |
Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces |
2016-04-01 |
GI-187 |
Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province |
2016-04-01 |
GI-188 |
New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property |
2016-06-29 |
GI-189 |
New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders |
2016-06-29 |
GI-190 |
New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing |
2016-06-29 |
GI-191 |
New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate |
2016-06-29 |
GI-192 |
Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property |
2016-09-14 |
GI-193 |
Prince Edward Island HST Rate Increase – Information for Non-registrant Builders |
2016-09-14 |
GI-194 |
Prince Edward Island HST Rate Increase - Sales and Rentals of New Housing |
2016-09-14 |
GI-195 |
Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate |
2016-09-14 |
NOTICE110 |
Notice - Chemainus First Nation Tax (Chemainus Community Improvement Fee) |
2000-08-24 |
NOTICE113 |
Buffalo Point First Nation Tax |
2000-09-28 |
NOTICE114 |
Notice to Suppliers of Taxable Goods and Services to Prince Edward Island (PEI) Government Departments and Agencies |
2000-10-02 |
NOTICE119 |
Treaty Land Entitlement (Manitoba) Remission Order |
2001-01-22 |
NOTICE123 |
NOTICE - Adams Lake First Nation Tax - Adams Lake Community Improvement Fee |
2001-04-25 |
NOTICE125 |
Tzeachten First Nation Tax (Tzeachten Sales Tax) |
2001-07-09 |
NOTICE143 |
Application of GST/FNGST to Yukon First Nations and their Members |
2008-09-18 |
NOTICE155 |
Cowichan Tribes First Nation Tax (Cowichan Tribes Community Improvement Fee) |
2002-05-30 |
NOTICE166 |
Draft Policy Statement on the GST/HST implications of the transfers of property referred to in paragraph 272.1(7)(c) of the Excise Tax Act |
2003-05-01 |
NOTICE172 |
GST/HST Announcement - Designation process for barter exchange networks |
2003-08-06 |
NOTICE181R |
The Application of the GST/HST to Independent Medical Evaluations and Other Independent Assessments |
2004-02-16 |
NOTICE198 |
Kwanlin Dun First Nation |
2005-04-11 |
NOTICE199 |
Procurement cards - Documentary Requirements for Claiming Input Tax Credits |
2005-07-11 |
NOTICE204 |
Labrador Inuit |
2005-12-19 |
NOTICE205 |
FNGST Imposed on Tlicho Lands |
2005-12-19 |
NOTICE206 |
Carcross/Tagish First Nation |
2006-01-10 |
NOTICE207 |
Draft, The GST/HST Real Property Implications of Constructing or Purchasing, and Operating a Residential Care Facility |
2006-02-08 |
NOTICE208 |
Little Shuswap Lake First Nations Tax (Little Shuswap Lake Community Improvement Fee) |
2006-04-27 |
NOTICE212 |
Harmonization of Administrative Provisions (Standardized Accounting) Legislative Amendments to Part IX of the Excise Tax Act - Questions and Answers |
2006-07-12 |
NOTICE214 |
Implementation of the Tsawout First Nations Goods and Services Tax (FNGST) |
2006-09-29 |
NOTICE217 |
GST/HST Notice No. 217 Rainy River First Nations Settlement Agreement Remission Order |
2007-03-09 |
NOTICE222 |
Implementation of the Kwanlin Dun First Nations Goods and Services Tax (FNGST) |
2007-08-28 |
NOTICE223 |
Implementation of the Nunatsiavut First Nations Goods and Services Tax (FNGST) |
2007-09-04 |
NOTICE224 |
Draft Policy Statement: The GST/HST Real Property Implications of Constructing, or Purchasing, and Operating a Residential Care Facility |
2007-09-10 |
NOTICE226 |
GST/HST Rate Reduction in 2008 |
2007-12-18 |
NOTICE227 |
The Order Amending the Labrador Innu Settlements Remission Order, 2003 Comes into Force |
2007-11-20 |
NOTICE229 |
Implementation of the Carcross/Tagish First Nations Goods and Services Tax |
2007-12-24 |
NOTICE230 |
First Nations Goods and Services Tax (FNGST) imposed by Shuswap, Akisqnuk, Lower Kootenay, St. Mary's and Tobacco Plains First Nations |
2007-12-27 |
NOTICE234 |
Nisga'a Citizens and GST/HST |
2008-06-02 |
NOTICE237 |
Implementation of the Nisga'a First Nations Goods and Services Tax (FNGST) |
2008-08-19 |
NOTICE238 |
First Nations Having a Self-Government Agreement Ending Indian Act Tax Relief - Determining Tax Relief for Indian Members Who Are Not Citizens |
2008-10-31 |
NOTICE239 |
The Tsleil-Waututh Nation Implements the First Nations Goods and Services Tax (FNGST) |
2008-11-28 |
NOTICE240 |
First Nations Goods and Services Tax (FNGST) Imposed by the Whitecap Dakota First Nation |
2008-12-30 |
NOTICE241 |
Whether an Application for the First Nations Self-Government Refund May Include the FNGST |
2009-01-28 |
NOTICE244 |
Harmonized Sales Tax for Ontario - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario |
2009-12-11 |
NOTICE245 |
Supreme Court of Canada Decision - United Parcel Service Canada Ltd. v. Her Majesty the Queen [2009] |
2009-09-30 |
NOTICE246 |
Harmonized Sales Tax for British Columbia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia |
2009-12-11 |
NOTICE248 |
Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits |
2009-12-24 |
NOTICE249 |
Questions and Answers on the New Reporting Requirements for GST/HST Registrants |
2010-01-04 |
NOTICE252 |
Notice of Change - GST/HST Technical Information Bulletin B-094, Amendments to the Point-of-Sale Rebate for Printed Books |
2010-04-09 |
NOTICE253 |
Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers for Public Service Bodies |
2010-09-17 |
NOTICE254 |
Collecting First Nations Taxes in a Participating Province |
2010-05-10 |
NOTICE256 |
HST Rate Increase for Nova Scotia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia |
2010-08-12 |
NOTICE257 |
For discussion purposes only: The GST/HST Rebate for Pension Entities |
2010-10-08 |
NOTICE258 |
Reminder - Letter of Good Standing for Claiming the Ontario and British Columbia Provincial Transitional New Housing Rebates |
2010-11-02 |
NOTICE259 |
Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) |
2011-10-20 |
NOTICE261 |
Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity |
2010-12-21 |
NOTICE263 |
Maa-nulth First Nations |
2011-03-17 |
NOTICE264 |
Sales Made to Indians and Documentary Evidence - Temporary Confirmation of Registration Document |
2012-08-20 |
NOTICE265 |
GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) |
2011-05-30 |
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 |
NOTICE267 |
Buffalo Point First Nation Implements the First Nations Goods and Services Tax |
2011-10-24 |
NOTICE268 |
Songhees First Nation Implements the First Nations Goods and Services Tax |
2011-12-20 |
NOTICE269 |
For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources |
2012-02-15 |
NOTICE270 |
Elimination of the HST in British Columbia in 2013 - Questions and Answers |
2012-02-24 |
NOTICE271 |
Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1) |
2012-03-14 |
NOTICE272 |
Harmonized Sales Tax – Proposed Enhancements to the British Columbia New Housing Rebates and New Residential Rental Property Rebates |
2012-03-19 |
NOTICE273 |
GST/HST Rulings Service - Eligibility of Tours under the Foreign Convention and Tour Incentive Program |
2012-05-04 |
NOTICE274 |
For discussion purposes only - Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities - Entitlement to Rebates and Tax Status of Services |
2012-06-28 |
NOTICE276 |
Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing |
2013-05-03 |
NOTICE277 |
The Nekaneet First Nation Implements the First Nations Goods and Services Tax |
2012-10-09 |
NOTICE278 |
Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services |
2012-12-07 |
NOTICE279 |
Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. |
2012-12-07 |
NOTICE280 |
Section 172.1 Information Requirements |
2013-01-09 |
NOTICE281 |
Subsection 172.1(4) Election for Specified Pension Entity |
2013-01-09 |
NOTICE282 |
Harmonized Sales Tax for Prince Edward Island - Questions and Answers that Relate to Public Service Bodies, Health and Education |
2013-03-26 |
NOTICE283 |
The Matsqui First Nation Implements the First Nations Goods and Services Tax |
2013-05-10 |
NOTICE284 |
Bare Trusts, Nominee Corporations and Joint Venture |
2014-02-06 |
NOTICE285 |
Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies |
2014-07-28 |
NOTICE286 |
Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates |
2014-10-31 |
NOTICE287 |
CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts |
2015-01-23 |
NOTICE288 |
Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions |
2015-04-02 |
NOTICE289 |
Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax |
2015-07-23 |
NOTICE290 |
Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections |
2015-12-02 |
NOTICE291 |
Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax |
2015-12-10 |
NOTICE292 |
Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador - Questions and Answers |
2015-12-23 |
NOTICE293 |
Tla'amin Nation – Ratification of Final Agreement |
2016-03-29 |
NOTICE294 |
Questions and Answers on Simplified Reporting of Specified Housing Supplies |
2016-05-04 |
NOTICE295 |
Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen |
2016-05-19 |
NOTICE296 |
Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters |
2016-05-19 |
NOTICE297 |
HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services |
2016-06-29 |
NOTICE298 |
New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick |
2016-06-29 |
NOTICE299 |
Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador |
2016-06-29 |
NOTICE300 |
Déline First Nation Ratification of their Final Self-Government Agreement |
2016-08-19 |
NOTICE301 |
Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services |
2016-09-14 |
NOTICE302 |
Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island |
2016-09-14 |
NOTICE303 |
Changes to the Closely-related Test |
2016-11-22 |
NOTICE304 |
GST/HST Pension Plan Rules for Master Trusts |
2017-04-28 |
NOTICE305 |
Questions and Answers on the Proposed GST/HST Treatment of Supplies of Naloxone |
2017-04-28 |
NOTICE306 |
Tsawwassen First Nation Implements the First Nations Goods and Services Tax |
2017-04-28 |
NOTICE89 |
First Nation Tax |
1998-08-01 |
NOTICE91 |
Information Regarding \ |
1999-05-13 |
NOTICE92A |
Kamloops First Nation Tax |
1999-08-01 |
NOTICE92B |
Questions and Answers Westbank First Nation Tax (FNT) |
1998-06-18 |
NOTICE96 |
First Nation Tax (FNT) |
1999-09-09 |
P-006 |
Tax Credits in Relation to Supply of Fuel to Carriers |
1995-01-01 |
P-008 |
Modifying the Length of Fiscal Months in a Quarter |
1995-01-01 |
P-012R |
Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999) |
1999-01-04 |
P-015 |
Treatment of Bare Trusts Under the Excise Tax Act |
1995-07-25 |
P-018R |
Limitation on ITC Eligibility where Person becomes a Registrant |
2000-04-04 |
P-019R |
Eligibility for ITC on start-up costs - Eligible capital property |
1999-08-04 |
P-021 |
Application of Subsection 149(3) |
1995-01-01 |
P-024R |
Temporary Importation of Conveyances |
1999-05-21 |
P-029R |
Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999) |
1999-01-04 |
P-034R2 |
Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA |
1999-10-08 |
P-044 |
Effect of Revocation of Election on Capital Personal Property Under $50,000 |
1995-01-01 |
P-051R2 |
Carrying on business in Canada |
2005-04-28 |
P-052 |
Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder |
1995-01-01 |
P-053 |
Application of all or Substantially all to Residential Complexes |
1995-01-01 |
P-060 |
Definition of Cost of Capital Property |
1995-01-01 |
P-061 |
Extension of Transfer Payment Policy |
1995-01-01 |
P-062 |
Distinction Between Lease, License and Similar Arrangements |
1995-01-01 |
P-063 |
Output Based Method for Input Tax Credit Allocation |
1995-01-01 |
P-067R |
A Conveyance or Cargo Container |
1999-05-07 |
P-068 |
Definition of time periods created by election/revocation of election to change fiscal years |
1995-01-01 |
P-069 |
Land Allowance for Residential Complexes |
1995-07-25 |
P-070R |
The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale |
1999-02-04 |
P-074 |
Taxable Status of Storage Charges |
1995-01-01 |
P-077R2 |
Single and Multiple Supplies |
2004-04-30 |
P-083 |
New Home Purchase Agreements in Alberta |
1998-09-23 |
P-084R |
Forgiven Debts Considered Bad Debts |
1999-03-08 |
P-085 |
Amounts Eligible for Section 256 GST New Housing Rebate |
2000-06-14 |
P-090 |
Remote Work Site |
1995-01-01 |
P-097R2 |
Expense allowances of elected municipal officers and school board members |
2001-01-03 |
P-098R |
Golf Club Securities |
2000-08-11 |
P-099 |
The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit' |
1995-01-01 |
P-100R |
Late Filing of Election for Simplified Accounting |
1998-09-24 |
P-102 |
Seizures and Repossessions |
1999-02-04 |
P-104 |
Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers |
2011-02-23 |
P-105R |
Tax Status of a Natural Resource Lease Payment |
1999-02-12 |
P-106 |
Administrative definition of a 'participant' in a joint venture |
1995-07-25 |
P-108 |
Raising of Capital |
1999-02-04 |
P-110R |
Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products |
2004-09-13 |
P-111R |
The Meaning of Sale with Respect to Real Property (Revised) |
1999-02-04 |
P-112R |
Assessment of Tax Payable where a Purchaser is Insolvent |
2000-03-09 |
P-113R |
Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance |
2004-07-19 |
P-115 |
Section 134 - Security Substitution |
1999-02-03 |
P-116 |
Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable |
1999-02-03 |
P-118R |
Assessments on a Tax-Extra or Tax-Included Basis |
1999-05-07 |
P-120 |
Section 134 - Transfer of Property on Satisfaction of Debt |
1999-02-03 |
P-122 |
Section 134- Assignment of a Security Interest |
1999-02-03 |
P-125 |
Input Tax Credit Entitlement for Tax on Imported Goods |
2007-06-06 |
P-128R2 |
The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised) |
2006-01-05 |
P-129 |
Pawnbrokers |
1999-02-03 |
P-131R |
Revised GST/HST Policy P-131 - Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances |
2004-09-27 |
P-132 |
100% Rebate for Charity Exports |
2013-06-28 |
P-134R |
Requirement for Returns by Non-Resident Performers Staging Events in Canada |
1999-02-08 |
P-136R |
Administrative Services Only with Stop-Loss |
2001-06-06 |
P-138R |
The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits |
1999-05-20 |
P-139R |
Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant |
1999-05-07 |
P-149R |
Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return |
1999-10-07 |
P-150 |
Tax Treatment of Imported Computer Software |
1995-11-08 |
P-151 |
Interpretation of Commercial Service |
1999-02-11 |
P-152R |
Meaning of \ |
1998-09-23 |
P-154 |
GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex |
1995-07-25 |
P-156R |
Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) |
1999-05-07 |
P-159R-1 |
Meaning of the Phrase Reasonably Regarded as Incidental- (Revised first on April 1998 second on March 8, 1999) |
1999-03-12 |
P-160R |
Meaning of the Phrase -Where a Particular Property or Service is Supplied Together with any Other Property or Service- |
1998-07-31 |
P-162 |
Offsets of Amounts Payable When a Bankruptcy Has Occurred |
1999-02-11 |
P-164 |
Rent To Own Agreements |
1999-02-11 |
P-165R |
Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) |
1998-07-31 |
P-167R |
Meaning of the First Part of the Definition of Business |
2000-04-04 |
P-168R |
The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots |
2004-07-06 |
P-169R |
Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes |
1999-06-02 |
P-171R |
Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election |
1999-02-24 |
P-172R |
Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998) |
2000-08-11 |
P-173 |
Meaning of the Phrase \ |
1999-02-11 |
P-174 |
Emphyteutic Leases |
1999-01-04 |
P-175 |
Costs that Fall within the Scope of Subsection 183(2) |
1999-02-11 |
P-176R |
Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) |
1998-10-13 |
P-177R |
Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA) |
1999-03-17 |
P-178 |
Adverse Possession of Real Property (Squatter's Rights) in Alberta |
1999-02-11 |
P-182R |
Agency |
2003-08-28 |
P-184 |
Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits |
2010-04-28 |
P-185R |
Imported Prescribed Publications and Subscription Agents |
1999-07-13 |
P-186 |
Meaning of the Term Public College |
2014-04-10 |
P-187 |
Prescribed Form for Joint Venture Elections |
1999-01-04 |
P-189 |
Meaning of the term Custodial Service to P-189 Meaning of the term Custodial Service |
1999-02-11 |
P-194R |
Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date |
2007-08-27 |
P-195R |
Rebate for Artistic Works Produced for Export (Revised August 10, 1999) |
1999-08-11 |
P-198 |
Unpaid Municipal Taxes and Redemption by the Previous Owner |
1998-08-05 |
P-199R |
Basic Garbage Collection Services |
1999-03-08 |
P-202 |
Gift Certificates |
2012-04-30 |
P-205R |
Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit |
1998-09-01 |
P-206 |
Litigation Services Supplied to Non-Resident Individuals |
1999-02-11 |
P-207 |
The GST Status of the Supply of a Laser Eye Surgery Service |
1999-02-12 |
P-208R |
Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act) |
2005-03-23 |
P-209R |
Lawyers' disbursements |
2004-07-19 |
P-214R |
Foreign-Based Entities which Qualify as a University in the Excise Tax Act (ETA) |
1999-05-20 |
P-215 |
Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act ('ETA') |
1998-09-23 |
P-216 |
Registration of a Partner. |
1998-07-31 |
P-217 |
Meaning of the Term -Railway Rolling Stock- |
1999-02-03 |
P-218 |
Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act |
2007-08-09 |
P-219 |
Place of Supply (HST) for National Equipment Maintenance Contracts |
2000-08-24 |
P-220 |
Domestic Entities that Qualify as a University in the Excise Tax Act (ETA) |
1998-11-06 |
P-221 |
Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act |
1998-11-20 |
P-222 |
Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (ETA) |
1998-12-22 |
P-223 |
The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home |
2000-05-16 |
P-225 |
Payments for Vehicle Loss or Damage Under Rental Agreements |
1999-01-04 |
P-226 |
Application of the GST/HST to supplies made pursuant to various creditor remedies |
1999-02-24 |
P-228 |
Primary Place of Residence |
2000-05-16 |
P-229 |
Definition of Vocational School in Section 1 of Part III of Schedule V to the Excise Tax Act |
1999-05-20 |
P-230 |
Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities |
2010-07-29 |
P-231 |
Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act |
1999-06-15 |
P-233 |
Tutoring or Instructing in Courses Approved for Credit by a School Authority |
1999-09-08 |
P-236 |
Supply of Photocopies |
2000-04-04 |
P-237 |
The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required |
2008-07-28 |
P-238 |
Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization |
2000-11-08 |
P-239 |
Meaning of the term 'arranging for' as provided in the definition of ' financial service'. |
2009-12-29 |
P-242 |
Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act |
2003-09-16 |
P-243 |
Section 232.1 - Promotional Allowances |
2004-06-02 |
P-244 |
Partnerships - Application of subsection 272.1(1) of the Excise Tax Act |
2004-08-09 |
P-245 |
Determination of 'activities engaged in by the person in the course of operating a public hospital' ... |
2005-08-16 |
P-246 |
Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities |
2005-10-22 |
P-247 |
What constitutes an 'other body established by a government' for purposes of the Excise Tax Act (the Act)? |
2005-11-15 |
P-248 |
The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments |
2006-09-20 |
P-249 |
Agreements and Novation |
2011-06-05 |
P-250 |
Late-filed subsection 225.2(4) elections |
2008-05-23 |
P-251 |
Eating Establishments |
2008-12-17 |
P-252 |
Agricultural Equipment Supplied Together with Accessories |
2009-01-13 |
P-253 |
Sharecropping |
2009-01-13 |
P-254 |
Fertilizer and/or Pesticide Supplied Together with an Application Service |
2009-10-09 |
P-255 |
Late-filed Section 156 Elections and Revocations |
2016-07-22 |
1-4 |
Excise and GST/HST Rulings and Interpretations Service |
2016-10-25 |
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 |
13-5 |
Non-creditable Tax Charged |
2017-01-31 |
14-1 |
Direct Sellers |
1995-01-01 |
14-4 |
Sale of a Business or Part of a Business |
2010-12-22 |
14-5 |
Election for Nil Consideration |
2012-10-18 |
14-6 |
Trade Unions and Similar Employee Associations |
2017-03-29 |
15-1 |
General Requirements for Books and Records (Revised June 2005) |
2005-06-29 |
15-2 |
Computerized Records (Revised June 2005) |
2005-06-29 |
16-2 |
Penalties and Interest |
2009-01-09 |
16-3 |
Cancellation or Waiver of Penalties and/or Interest |
2009-01-09 |
16-3-1 |
Reduction of Penalty and Interest in Wash Transaction Situations |
2010-04-29 |
16-4 |
Anti-avoidance Rules |
2016-03-16 |
17-1 |
Definition of Financial Instrument |
1999-04-01 |
17-1-1 |
Products and Services of Investment Dealers |
2001-11-06 |
17-10 |
Tax Discounters |
2000-01-06 |
17-14 |
Election for Exempt Supplies |
2011-07-28 |
17-16 |
GST/HST Treatment of Insurance Claims |
2014-08-16 |
17-2 |
Products and Services of a Deposit-Taking Financial Institution |
2000-04-12 |
17-6 |
Definition of “Listed Financial Institution” |
2014-07-30 |
17-6-1 |
Definition of “Selected Listed Financial Institution” |
2014-07-29 |
17-7 |
De Minimis Financial Institutions |
2013-02-12 |
17-8 |
Credit Unions |
2000-02-22 |
17-9 |
Insurance Agents and Brokers |
2013-06-20 |
18-2 |
Provincial Governments |
2010-05-31 |
18-3 |
GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities |
2016-03-16 |
19-1 |
Real Property and the GST/HST |
2002-01-21 |
19-1-1 |
Special Rules for Real Property under the HST |
2002-01-15 |
19-2 |
Residential Real Property |
2002-12-24 |
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 |
19-3 |
Real Property Rebates |
2002-02-21 |
19-3-1 |
Rebate for Builder-Built Unit (Land Purchased) |
2005-10-11 |
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 |
19-3-2 |
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 |
New Housing Rebates and the HST |
2007-12-21 |
19-3-8-1 |
New Housing Rebates and HST at 13% |
2008-01-11 |
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 |
28-1 |
Ferries, Toll Roads and Toll Bridges |
2009-06-22 |
28-2 |
Freight Transportation Services |
2004-03-31 |
28-3 |
Passenger Transportation Services |
1999-08-24 |
3-1 |
Liability for Tax |
2000-09-08 |
3-3 |
Place of Supply |
2004-04-19 |
3-3-1 |
Drop-Shipments |
2008-10-08 |
3-4 |
Residence |
2000-04-25 |
3-5 |
Application of GST/HST to Other Taxes, Duties, and Fees |
2016-04-12 |
31-0 |
GST/HST Memorandum 31, Objections and Appeals |
2008-12-16 |
4-1 |
Drugs and Biologicals |
2000-06-20 |
4-2 |
Medical and Assistive Devices |
2002-01-15 |
4-3 |
Basic Groceries |
2009-04-23 |
4-4 |
Agriculture and Fishing |
2008-05-12 |
4-5-1 |
Exports - Determining Residence Status |
2000-04-04 |
4-5-2 |
Exports – Tangible Personal Property |
2014-08-13 |
4-5-3 |
Export - Services and Intellectual Property |
1998-06-20 |
5-3 |
Exempt Legal Services |
2016-05-31 |
7-5 |
Electronic Filing and Remitting |
2003-04-01 |
8-1 |
General Eligibility Rules |
2005-05-10 |
8-2 |
General Restrictions and Limitations |
2012-02-13 |
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 |
B-002 |
Coupons and Bottle Deposits (TIB - B-002) |
1995-01-01 |
B-032 |
Expenses Related to Pension Plans |
2015-11-17 |
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 |
2013-06-25 |
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-067 |
Goods and Services Tax Treatment of Grant and Subsidies (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-084R |
Treatment of Used Goods |
1999-08-11 |
B-086 |
Rebate for specially-equipped vehicles for persons with disabilities |
1999-10-08 |
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-097 |
Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 |
2011-08-26 |
B-098 |
Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions |
2011-08-26 |
B-099 |
Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions |
2011-08-26 |
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 |
For discussion purposes only – 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-106 |
Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act |
2011-08-26 |
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 |
G300-6 |
Time of Liability (GST 300-6) |
1995-07-07 |
G300-6-1 |
Time of Liability General Rule (GST 300-6-1) Reprint |
1995-07-07 |
G300-6-10 |
Coin-Operated Devices (GST 300-6-10) Reprint |
1995-07-07 |
G300-6-11 |
Override Rule (GST 300-6-11) Reprint |
1995-07-07 |
G300-6-15 |
Value not Ascertainable (GST 300-6-15) Reprint (See Changes to Paragraphs 7 and 8 October 1997) |
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) Reprint |
1995-07-10 |
G300-6-7 |
Partial Payments (GST 300-6-7) Reprint |
1995-07-10 |
G300-6-8 |
Deposits (GST 300-6-8) |
1995-07-10 |
G300-6-9 |
Consignment Sales (GST 300-6-9) Reprint |
1995-07-10 |
G300-7 |
Value of Supply (GST 300-7) |
1995-07-10 |
G300-7-10 |
Foreign Currency (GST 300-7-10) |
1995-07-10 |
G300-7-6 |
Manufacturers' Rebates (GST 300-7-6) |
1995-07-10 |
G300-7-8 |
Early / Late Payments (GST 300-7-8) |
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 |
G400-3-4 |
Passenger Vehicles and Aircraft (GST 400-3-4) |
1995-07-11 |
G400-3-9 |
Capital Personal Property (GST 400-3-9) |
1995-07-11 |
G500-2 |
Returns and Payments (GST 500-2) |
2005-04-14 |
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 |
G500-2-4 |
Calculation of Liability (GST 500-2-4) |
1995-07-11 |
G500-2-6 |
Other GST Returns (GST 500-2-6) |
1995-07-11 |
RC350 |
The Foreign Convention and Tour Incentive Program |
2012-05-15 |
RC4022 |
General Information for GST/HST Registrants |
2017-01-06 |
RC4027 |
Doing Business in Canada - GST/HST Information for Non-Residents |
2016-10-27 |
RC4028 |
GST/HST New Housing Rebate |
2016-10-04 |
RC4033 |
General Application for GST/HST Rebates - Includes Forms GST189, GST288, and GST507 |
2013-03-28 |
RC4034 |
GST/HST Public Service Bodies' Rebate |
2017-01-06 |
RC4036 |
GST/HST Information for the Travel and Convention Industry |
2016-10-04 |
RC4049 |
GST/HST Information for Municipalities |
2016-01-05 |
RC4050 |
GST/HST Information for Selected Listed Financial Institutions |
2011-05-18 |
RC4052 |
GST/HST Information for the Home Construction Industry |
2016-10-04 |
RC4058 |
Quick Method of Accounting for GST/HST |
2017-01-05 |
RC4072 |
First Nations Tax (FNT) |
2013-03-28 |
RC4080 |
GST/HST Information for Freight Carriers |
2013-03-28 |
RC4081 |
GST/HST Information for Non-Profit Organizations |
2016-01-05 |
RC4082 |
GST/HST Information for Charities |
2016-10-04 |
RC4091 |
GST/HST Rebate for Partners |
2013-03-28 |
RC4103 |
GST/HST Information for Suppliers of Publications |
2013-03-28 |
RC4160 |
Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases |
2014-09-26 |
RC4231 |
GST/HST New Residential Rental Property Rebate |
2016-10-04 |
RC4247 |
The Special Quick Method of Accounting for Public Service Bodies |
2013-03-28 |
RC4405 |
GST/HST Rulings - Experts in GST/HST Legislation |
2016-12-07 |
RC4419 |
Financial Institution GST/HST Annual Information Return |
2016-07-28 |
RC542 |
Changes affecting your GST/HST return |
2016-05-19 |
RC7219 |
GST/HST and QST Annual Information Return for Selected Listed Financial Institutions |
2016-07-28 |
NEWS100 |
Excise and GST/HST News - No. 100 (November 2016) |
2016-11-08 |
NEWS101 |
Excise and GST/HST News - No. 101 (March 2017) |
2017-03-03 |
NEWS75 |
Excise and GST/HST News - No. 75 (Winter 2010) |
2010-02-24 |
NEWS76 |
Excise and GST/HST News - No. 76 (Spring 2010) |
2010-06-22 |
NEWS77 |
Excise and GST/HST News – No. 77 (Summer 2010) |
2010-08-26 |
NEWS78 |
Excise and GST/HST News - No. 78 (Fall 2010) |
2010-11-25 |
NEWS79 |
Excise and GST/HST News - No. 79 (Winter 2011) |
2011-02-28 |
NEWS80 |
Excise and GST/HST News - No. 80 (Spring 2011) |
2011-06-07 |
NEWS81 |
Excise and GST/HST News – No. 81 (summer 2011) |
2011-08-25 |
NEWS82 |
Excise and GST/HST News - No. 82 (Fall 2011) |
2011-11-03 |
NEWS83 |
Excise and GST/HST News – No. 83 (Winter 2012) |
2012-01-24 |
NEWS84 |
Excise and GST/HST News – No. 84 (Spring 2012) |
2012-05-08 |
NEWS85 |
Excise and GST/HST News – No. 85 (Summer 2012) |
2012-07-31 |
NEWS86 |
Excise and GST/HST News - Fall 2012 - No. 86 |
2012-11-22 |
NEWS87 |
Excise and GST/HST News – No. 87 (Winter 2013) |
2013-03-01 |
NEWS88 |
Excise and GST/HST News - No. 88 (Spring 2013) |
2013-05-30 |
NEWS89 |
Excise and GST/HST News - No. 89 (Summer 2013) |
2013-08-16 |
NEWS90 |
Excise and GST/HST News - No. 90 (Fall 2013) |
2013-11-19 |
NEWS91 |
Excise and GST/HST News – No. 91 (2014) |
2014-05-01 |
NEWS92 |
Excise and GST/HST News – No. 92 (2014) |
2014-07-29 |
NEWS93 |
Excise and GST/HST News - No. 93 (2014) |
2014-10-16 |
NEWS94 |
Excise and GST/HST News - No. 94 (January 2015) |
2015-01-14 |
NEWS95 |
Excise and GST/HST News - No. 95 (April 2015) |
2015-04-08 |
NEWS96 |
Excise and GST/HST News – No. 96 (June 2015) |
2015-06-24 |
NEWS97 |
Excise and GST/HST News - No. 97 (November 2015) |
2015-11-18 |
NEWS98 |
Excise and GST/HST News - No. 98 (March 2016) |
2016-03-11 |
NEWS99 |
Excise and GST/HST News - No. 99 (June 2016) |
2016-06-24 |
15-122 |
New Reporting Requirement |
2015-12-31 |
5000-G |
General Income Tax and Benefit Guide 2016 - All Provinces Except Non-Residents |
2017-01-04 |
5001-PC |
T1 General 2016 - Information for Residents of Newfoundland and Labrador |
2017-01-04 |
5002-PC |
T1 General 2016 - Information for Residents of Prince Edward Island |
2017-01-04 |
5003-PC |
T1 General 2016 - Information for Residents of Nova Scotia |
2017-01-04 |
5004-PC |
T1 General 2016 - Information for Residents of New Brunswick |
2017-01-04 |
5005-PC |
T1 General 2016 - Information for Residents of Quebec |
2017-01-04 |
5006-PC |
T1 General 2016 - Information for Residents of Ontario |
2017-01-04 |
5007-PC |
T1 General 2016 - Information for Residents of Manitoba |
2017-04-28 |
5008-PC |
T1 General 2016 - Information for Residents of Saskatchewan |
2017-01-04 |
5009-PC |
T1 General 2016 - Information for Residents of Alberta |
2017-01-04 |
5010-PC |
T1 General 2016 - Information for Residents of British Columbia |
2017-01-04 |
5011-PC |
T1 General 2016 - Information for Residents of Yukon |
2017-01-04 |
5012-PC |
T1 General 2016 - Information for Residents of the Northwest Territories |
2017-01-04 |
5013-G |
General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2016 |
2017-01-04 |
5014-PC |
T1 General 2016 - Information for Residents of Nunavut |
2017-01-04 |
97-211 |
Indian Settlement Remission Orders Tax Relief |
1997-11-14 |
CHARITIESNEWS-01 |
ARCHIVED - Registered Charities Newsletter - Autumn 1991- No. 1 |
1995-01-01 |
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-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-06-1 |
ARCHIVED - Registered Charities Newsletter - Autumn 1996 - Special Release |
1996-09-21 |
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-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-15 |
ARCHIVED - Registered Charities Newsletter No. 15 |
2003-04-02 |
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 |
P102 |
Support Payments - Includes Form T1158 |
2017-01-04 |
P105 |
Students and Income Tax |
2016-12-21 |
P113 |
Gifts and Income Tax 2016 |
2017-01-04 |
P119 |
When You Retire |
2016-01-05 |
P133 |
Your Appeal Rights - Canada Pension Plan and Employment Insurance Coverage |
2012-09-13 |
P134 |
Using Your Home for Daycare |
2017-01-04 |
P148 |
Resolving your dispute: Objection and appeal rights under the Income Tax Act |
2014-06-03 |
RC17 |
Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer |
2016-11-11 |
RC188 |
Keeping Records |
2009-10-23 |
RC190 |
Information for Educational Institutions Outside Canada |
2016-12-22 |
RC191 |
Qualified Donee: Becoming a Prescribed University Outside Canada |
2017-01-05 |
RC192 |
Information for Students - Educational Institutions Outside Canada |
2016-12-22 |
RC2 |
The Business Number and Your Canada Revenue Agency Program Accounts |
2016-01-08 |
RC284 |
Protect Yourself Against Identity Theft |
2010-01-15 |
RC4004 |
Seasonal Agricultural Workers Program |
2017-02-15 |
RC4015 |
Reconciliation of Business Income for Tax Purposes - 2016 |
2017-01-04 |
RC4018 |
Electronic Filers Manual for 2016 Income Tax and Benefit Returns |
2017-03-01 |
RC4054 |
Ceiling Amounts for Housing Benefits Paid in Prescribed Zones |
2016-12-23 |
RC4060 |
Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2016 |
2017-02-10 |
RC4064 |
Disability-Related Information - 2016 |
2016-12-29 |
RC4065 |
Medical Expenses - 2016 |
2017-01-04 |
RC4067 |
Protocol - Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency |
2016-01-20 |
RC4070 |
Information for Canadian Small Businesses |
2017-03-28 |
RC4088 |
General Index of Financial Information (GIFI) |
2015-11-27 |
RC4089 |
Guide to Form T1178, General Index of Financial Information - Short |
2016-12-14 |
RC4092 |
Registered Education Savings Plans |
2016-11-25 |
RC4100 |
Harmonized Sales Tax and the Provincial Motor Vehicle Tax |
2013-03-28 |
RC4110 |
Employee or Self-employed? |
2016-07-29 |
RC4111 |
Canada Revenue Agency - What to Do Following a Death |
2017-01-04 |
RC4112 |
Lifelong Learning Plan (LLP) Includes Form RC96 |
2016-10-26 |
RC4120 |
Employers' Guide - Filing the T4 Slip and Summary |
2017-06-02 |
RC4137 |
Pension Adjustment Reversal Guide |
2010-08-17 |
RC4157 |
Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary |
2016-10-28 |
RC4164 |
Canadian Film or Video Production Tax Credit - Guide to Form T1131 |
2017-05-30 |
RC4169 |
Tax Treatment of Mutual Funds for Individuals |
2017-01-04 |
RC4177 |
Fact Sheet Death of an RRSP Annuitant or a PRPP Member |
2016-11-01 |
RC4178 |
Death of a RRIF Annuitant |
2016-11-01 |
RC4188 |
What You Should Know About Audits |
2015-02-26 |
RC4210 |
GST/HST Credit Including related provincial credits and benefits for the period from July 2016 to June 2017 |
2017-02-07 |
RC4268 |
The Handbook on Securities Transactions - A Summary of Reporting Requirements Under the Income Tax Regulations |
2014-04-17 |
RC4365 |
First Nations Goods and Services Tax (FNGST) |
2013-10-17 |
RC4385 |
Film or Video Production Services Tax Credit Guide to Form T1177 |
2017-05-29 |
RC4408 |
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016 |
2017-02-10 |
RC4417 |
Taxpayer Bill of Rights - Poster |
2013-12-19 |
RC4418 |
Taxpayer Bill of Rights - Leaflet |
2013-12-19 |
RC4424 |
Completing the Tax Return Where Registration of a Charity is Revoked |
2016-01-19 |
RC4445 |
T4A-NR - Payments to Non-Residents for Services Provided in Canada |
2016-11-10 |
RC4457 |
Small and Rural Charities: Making a Difference for Canadians |
2008-06-26 |
RC4460 |
Registered Disability Savings Plan |
2016-12-06 |
RC4466 |
Tax-Free Savings Account (TFSA), Guide for Individuals |
2016-11-25 |
RC4476-AB |
Birth Registration and Canada Child Benefits - Alberta |
2016-08-12 |
RC4476-BC |
Birth Registration and Canada Child Benefits - British Columbia |
2016-08-12 |
RC4476-MB |
Birth Registration and Canada Child Benefits - Manitoba |
2016-08-12 |
RC4476-NB |
Birth Registration and Canada Child Benefits - New Brunswick |
2016-08-12 |
RC4476-NL |
Birth Registration and Canada Child Benefits - Newfoundland and Labrador |
2016-08-12 |
RC4476-NS |
Birth Registration and Canada Child Benefits - Nova Scotia |
2016-08-12 |
RC4476-ON |
Birth Registration and Canada Child Benefits - Ontario |
2016-08-11 |
RC4476-PE |
Birth Registration and Canada Child Benefits - Prince Edward Island |
2016-08-12 |
RC4476-QC |
Birth Registration and Canada Child Benefits - Québec |
2016-08-12 |
RC4476-SK |
Birth Registration and Canada Child Benefits - Saskatchewan |
2016-08-12 |
RC4477 |
Tax-Free Savings Account (TFSA) Guide for Issuers |
2016-12-08 |
RC4483 |
Final Report on Action Items - Helping Small Businesses by Reducing the Compliance Burden - November 2008 |
2009-02-27 |
RC4488 |
Educators - Tax Resources and Financial Literacy |
2016-10-28 |
RC4540 |
Complaints and disputes |
2017-06-07 |
RC4650 |
Northern Residents Deductions for 2016 |
2017-03-01 |
RC4651 |
Guidance on Country-By-Country Reporting in Canada |
2017-03-24 |
T100 |
Instructions for the Flow-Through Share Program |
2008-06-27 |
T2082 |
Excess Corporate Holdings Regime for Private Foundations |
2010-05-17 |
T4001 |
Employers' Guide - Payroll Deductions and Remittances |
2016-12-23 |
T4002 |
Business and Professional Income 2016 |
2017-01-04 |
T4003 |
Farming and Fishing Income 2016 |
2016-12-20 |
T4005 |
Fishers and Employment Insurance |
2016-08-12 |
T4008-AB |
Payroll Deductions Supplementary Tables - Alberta- Effective January 1, 2017 |
2016-12-15 |
T4008-BC |
Payroll Deductions Supplementary Tables - British Columbia - Effective January 1, 2017 |
2016-12-15 |
T4008-MB |
Payroll Deductions Supplementary Tables - Manitoba - Effective January 1, 2017 |
2016-12-15 |
T4008-NB |
Payroll Deductions Supplementary Tables - New Brunswick - Effective January 1, 2017 |
2016-12-15 |
T4008-NL |
Payroll Deductions Supplementary Tables - Newfoundland and Labrador - Effective January 1, 2017 |
2016-12-15 |
T4008-NS |
Payroll Deductions Supplementary Tables - Nova Scotia - Effective January 1, 2017 |
2016-12-15 |
T4008-NT |
Payroll Deductions Supplementary Tables - Northwest Territories - Effective January 1, 2017 |
2016-12-15 |
T4008-NU |
Payroll Deductions Supplementary Tables - Nunavut - Effective January 1, 2017 |
2016-12-15 |
T4008-OC |
Payroll Deductions Supplementary Tables - In Canada Beyond the Limits of Any Province/Territory or Outside Canada - Effective January 1, 2017 |
2016-12-15 |
T4008-ON |
Payroll Deductions Supplementary Tables - Ontario - Effective January 1, 2017 |
2016-12-15 |
T4008-PE |
Payroll Deductions Supplementary Tables - Prince Edward Island - Effective January 1, 2017 |
2016-12-15 |
T4008-QC |
Payroll Deductions Supplementary Tables - Quebec - Effective January 1, 2017 |
2016-12-15 |
T4008-SK |
Payroll Deductions Supplementary Tables - Saskatchewan - Effective January 1, 2017 |
2016-12-15 |
T4008-YT |
Payroll Deductions Supplementary Tables - Yukon - Effective January 1, 2017 |
2016-12-15 |
T4011 |
Preparing Returns for Deceased Persons 2016 |
2017-01-04 |
T4012 |
T2 Corporation - Income Tax Guide 2016 |
2017-02-02 |
T4013 |
T3 - Trust Guide 2016 |
2017-03-07 |
T4015 |
T5 Guide - Return of Investment Income |
2016-12-30 |
T4016 |
Exempt U.S. Organizations - Under Article XXI of the Canada - United States Tax Convention |
2016-05-26 |
T4032AB |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta - Effective January 1, 2017 |
2016-12-15 |
T4032BC |
Payroll Deductions Tables - CPP, EI, and income tax deductions - British Columbia - Effective January 1, 2017 |
2016-12-15 |
T4032MB |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Manitoba - Effective January 1, 2017 |
2016-12-15 |
T4032NB |
Payroll Deductions Tables - CPP, EI, and income tax deductions - New Brunswick - Effective January 1, 2017 |
2016-12-15 |
T4032NL |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Newfoundland and Labrador - Effective January 1, 2017 |
2016-12-15 |
T4032NS |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Nova Scotia - Effective January 1, 2017 |
2016-12-15 |
T4032NT |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Northwest Territories - Effective January 1, 2017 |
2016-12-15 |
T4032NU |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Nunavut - Effective January 1, 2017 |
2016-12-15 |
T4032OC |
Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada - Effective January 1, 2017 |
2016-12-15 |
T4032ON |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Ontario - Effective January 1, 2017 |
2016-12-15 |
T4032PE |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Prince Edward Island - Effective January 1, 2017 |
2016-12-15 |
T4032QC |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Quebec - Effective January 1, 2017 |
2016-12-15 |
T4032SK |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Saskatchewan - Effective January 1, 2017 |
2016-12-15 |
T4032YT |
Payroll Deductions Tables - CPP, EI, and income tax deductions - Yukon - Effective January 1, 2017 |
2016-12-15 |
T4033 |
Completing the Registered Charity Information Return |
2017-04-28 |
T4036 |
Rental Income |
2017-03-30 |
T4037 |
Capital Gains 2016 |
2017-01-04 |
T4040 |
RRSPs and Other Registered Plans for Retirement - 2016 |
2016-11-30 |
T4041 |
Retirement Compensation Arrangements Guide 2016 |
2016-12-16 |
T4044 |
Employment Expenses 2016 - Includes forms T777, TL2, T2200, and GST370 |
2017-01-04 |
T4055 |
Newcomers to Canada - 2016 |
2017-01-04 |
T4058 |
Non-Residents and Income Tax - 2016 |
2017-01-04 |
T4061 |
NR4 - Non-Resident Tax Withholding, Remitting, and Reporting 2016 |
2016-12-06 |
T4063 |
Registering a Charity for Income Tax Purposes |
2016-03-02 |
T4068 |
Guide for the Partnership Information Return (T5013 Forms) - 2016 |
2017-02-02 |
T4079 |
T4RSP and T4RIF Guide |
2016-10-05 |
T4084 |
Pension Adjustment Guide |
2008-06-07 |
T4088 |
Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 |
2015-11-10 |
T4091 |
T5008 Guide - Return of Securities Transactions 2016 |
2016-12-28 |
T4099 |
Registered Pension Plans |
2016-12-08 |
T4104 |
Past Service Pension Adjustment Guide |
2009-04-08 |
T4114 |
Canada Child Benefit and related provincial and territorial programs |
2017-04-19 |
T4115 |
T5007 Guide - Return of Benefits |
2016-12-20 |
T4117 |
Income Tax Guide to the Non-Profit Organization (NPO) Information Return |
2014-11-20 |
T4127-JAN |
Payroll Deductions Formulas for Computer Programs - 105th Edition - Effective January 1, 2017 |
2016-11-16 |
T4127-JUL |
Payroll Deductions Formulas for Computer Programs - 106th Edition - Effective July 1, 2017 |
2017-05-16 |
T4130 |
Employers' Guide - Taxable Benefits and Allowances |
2016-11-30 |
T4144 |
Income Tax Guide for Electing Under Section 216 - 2016 |
2017-01-04 |
T4145 |
Electing Under Section 217 of the Income Tax Act - 2016 |
2017-01-04 |
T4155 |
Old Age Security Return of Income Guide for Non-Residents - 2016 |
2017-01-04 |
T4163 |
Guide for Discounters |
2017-01-05 |
T5001-INSTR |
Instructions for applying for a tax shelter identification number |
2016-01-08 |
T5013-INST |
Statement of partnership income - Instructions for Recipient |
2017-02-02 |
T7B-CORP |
Corporation Instalment Guide - 2017 |
2016-12-01 |
TIS28 |
Lend a Hand! Need a Hand? |
2016-11-02 |
IC-CHECKLIST |
Income Tax Information Circular - Checklist |
2017-02-02 |
IC00-1R5 |
Voluntary Disclosures Program |
2017-01-13 |
IC01-1 |
Third-Party Civil Penalties |
2001-12-05 |
IC05-1R1 |
Electronic Record Keeping |
2010-06-25 |
IC06-1 |
Income Tax Transfer Pricing and Customs Valuation |
2006-10-05 |
IC07-1 |
Taxpayer Relief Provisions |
2011-05-12 |
IC12-1 |
GST/HST Compliance Refund Holds |
2012-07-12 |
IC13-1R1 |
Pooled Registered Pension Plans (PRPP) |
2015-03-20 |
IC13-2R1 |
Government programs collection policies |
2014-11-03 |
IC13-3 |
Customs collections policies |
2013-06-12 |
IC70-6R7 |
Advance Income Tax Rulings and Technical Interpretations |
2016-04-22 |
IC71-14R3 |
The Tax Audit |
1995-01-01 |
IC71-17R5 |
Guidance on Competent Authority Assistance Under Canada's Tax Conventions |
2005-02-01 |
IC71-9R |
Unclaimed Dividends |
1995-01-01 |
IC72-13R8 |
Employees' Pension Plans |
1995-01-01 |
IC72-17R6 |
Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116 |
2011-10-07 |
IC72-22R9 |
Registered Retirement Savings Plans |
1996-06-17 |
IC72-5R2 |
Registered Supplementary Unemployment Benefit Plans |
2003-01-03 |
IC73-13 |
Investment Clubs |
1995-01-01 |
IC73-13SR |
S.R. - Investment Clubs |
1995-01-01 |
IC73-21R9 |
Claims for Meals and Lodging Expenses of Transport Employees |
2006-10-25 |
IC74-21R |
Payments out of Pension and Deferred Profit Sharing Plans - ITAR 40 |
1995-01-01 |
IC75-23 |
Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools |
1995-01-01 |
IC75-2R9 |
Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election |
2016-12-06 |
IC75-6R2 |
Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada |
2005-02-25 |
IC75-7R3 |
Reassessment of a Return of Income |
1995-01-01 |
IC76-12R6 |
Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention |
2007-11-05 |
IC76-19R3 |
Transfer of Property to a Corporation Under Section 85 |
1996-06-17 |
IC77-11 |
Sales Tax Reassessments - Deductibility in Computing Income |
1995-01-01 |
IC77-16R4 |
Non-Resident Income Tax |
1995-01-01 |
IC77-1R5 |
Deferred Profit Sharing Plans |
2007-08-15 |
IC77-6R |
Registered Charities: Designation as Associated Charities |
2011-12-30 |
IC77-9R |
Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates |
1995-01-01 |
IC78-10R5 |
Books and Records Retention/Destruction |
2010-06-25 |
IC78-14R4 |
Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns |
2006-07-13 |
IC78-18R6 |
Registered Retirement Income Funds |
2003-05-23 |
IC78-4R3 |
Investment Tax Credit Rates |
1995-01-01 |
IC78-4R3SR |
Special Release - Investment Tax Credit Rates |
1995-01-01 |
IC78-5R3 |
Communal Organizations |
1998-09-11 |
IC82-2R2 |
Social Insurance Number Legislation that Relates to the Preparation of Information Slips |
1995-01-01 |
IC82-6R12 |
Clearance Certificate |
2016-12-12 |
IC84-1 |
Revision of Capital Cost Allowance Claims and Other Permissive Deductions |
1995-01-01 |
IC84-6 |
Canada - United States Social Security Agreement |
1995-01-01 |
IC87-2R |
International Transfer Pricing |
1999-09-27 |
IC87-3 |
Alberta Stock Savings Plan |
1995-01-01 |
IC88-2 |
General Anti-Avoidance Rule - Section 245 of the Income Tax Act |
1995-01-01 |
IC88-2S1 |
General Anti-Avoidance Rule |
1995-01-01 |
IC89-2R3 |
Directors' Liability |
2014-04-17 |
IC89-3 |
Policy Statement on Business Equity Valuations |
1995-01-01 |
IC89-4 |
Tax Shelter Reporting |
1995-01-01 |
IC93-3R2 |
Registered Education Savings Plans |
2016-05-04 |
IC94-4R |
International Transfer Pricing: Advance Pricing Arrangements (APAs) |
2001-03-16 |
IC94-4RSR |
Special Release - Advance Pricing Arrangements for Small Businesses |
2005-03-18 |
IC97-2R16 |
Customized Forms |
2015-06-10 |
IC98-1R7 |
Tax Collections Policies |
2017-05-16 |
IC98-2 |
Prescribed Compensation for Registered Pension Plans |
1998-09-01 |
IC99-1R1 |
Registered Disability Savings Plans |
2016-02-10 |
IT-INDEX |
ARCHIVED - Income Tax Interpretation Bulletins and Technical News INDEX |
2012-10-16 |
IT102R2 |
ARCHIVED - Conversion of property, other than real property, from or to inventory |
1995-01-01 |
IT103R |
ARCHIVED - Dues paid to a union or to a parity or advisory committee |
1995-01-01 |
IT106R3 |
ARCHIVED - Crown Corporation Employees Abroad |
2003-01-07 |
IT109R2 |
ARCHIVED - Unpaid Amounts |
1995-01-01 |
IT110R3 |
CANCELLED - Gifts and Official Donation Receipts |
1997-07-11 |
IT113R4 |
ARCHIVED - Benefits to Employees - Stock Options |
1996-08-07 |
IT115R2 |
ARCHIVED - Fractional Interest in Shares |
2008-02-05 |
IT116R3 |
ARCHIVED - Rights to Buy Additional Shares |
1995-03-06 |
IT119R4 |
ARCHIVED - Debts of Shareholders and Certain Persons Connected With Shareholders. |
1998-08-07 |
IT123R6 |
ARCHIVED - Transactions Involving Eligible Capital Property |
1997-06-23 |
IT124R6 |
ARCHIVED - Contributions to Registered Retirement Savings Plans |
1995-01-31 |
IT125R4 |
ARCHIVED - Dispositions of Resource Properties |
1995-06-08 |
IT126R2 |
ARCHIVED - Meaning of 'Winding up' |
1995-04-26 |
IT128R |
ARCHIVED - Capital cost allowance - Depreciable property |
1995-01-01 |
IT129R |
ARCHIVED - Lawyers' trust accounts and disbursements |
1995-01-01 |
IT131R2 |
ARCHIVED - Convention expenses |
1995-01-01 |
IT137R3 |
ARCHIVED - Additional tax on certain corporations carrying on business in Canada |
1995-01-01 |
IT137R3SR |
ARCHIVED - Additional Tax on Certain Corporations Carrying on Business in Canada |
1996-02-26 |
IT140R3 |
ARCHIVED - Buy-sell agreements |
1995-01-01 |
IT141R-CONSOLID |
ARCHIVED - Clergy Residence Deduction |
2001-12-18 |
IT142R3 |
ARCHIVED - Settlement of debts on the winding-up of a corporation |
1995-01-01 |
IT143R3 |
ARCHIVED -Meaning of Eligible Capital Expenditure |
2002-10-04 |
IT146R4 |
ARCHIVED - Shares Entitling Shareholders to Choose Taxable or Capital Dividends |
1995-01-01 |
IT147R3 |
ARCHIVED - Capital cost allowance - Accelerated write-off of manufacturing and processing machinery and equipment |
1995-01-01 |
IT148R3 |
ARCHIVED - Recreational Properties and Club Dues |
1997-07-21 |
IT149R4 |
ARCHIVED - Winding-up Dividend |
1995-01-01 |
IT152R3 |
ARCHIVED - Special reserves - Sale of land |
1995-01-01 |
IT153R3 |
ARCHIVED - Land Developers - Subdivision and Development Costs and Carrying Charges on Land |
1995-01-01 |
IT154R |
ARCHIVED - Special reserves |
1995-01-01 |
IT155R3 |
ARCHIVED - Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar |
1995-01-01 |
IT155R3SR |
ARCHIVED - Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations |
1995-01-01 |
IT158R2 |
ARCHIVED - Employees' professional membership dues |
1995-01-01 |
IT159R3 |
ARCHIVED - Capital debts established to be bad debts |
1995-01-01 |
IT167R6 |
ARCHIVED - Registered Pension Funds or Plans - Employee's Contributions |
1995-09-29 |
IT168R3 |
ARCHIVED - Athletes and players employed by football, hockey and similar clubs |
1995-01-01 |
IT170R |
ARCHIVED - Sale of property - When included in income computation |
1995-01-01 |
IT173R2 |
ARCHIVED - Capital gains derived in Canada by residents of the United States |
1995-01-01 |
IT173R2SR |
ARCHIVED -Capital Gains Derived in Canada by Residents of the United States |
1996-02-12 |
IT176R2 |
ARCHIVED - Taxable Canadian property - Interests in and options on real property and shares |
1995-01-01 |
IT177R2-CONSOLID |
ARCHIVED - Permanent Establishment of a Corporation in a Province |
2003-11-14 |
IT178R3-CONSOLID |
Moving Expenses |
2003-03-21 |
IT184R |
ARCHIVED - Deferred cash purchase tickets issued for grain |
1995-01-01 |
IT187 |
ARCHIVED - Customer lists and ledger accounts |
1995-01-01 |
IT188R |
ARCHIVED - Sale of accounts receivable |
1995-01-01 |
IT188RSR |
ARCHIVED - Special Release: Sale of Accounts Receivable |
1995-01-01 |
IT189R2 |
ARCHIVED - Corporations used by practicing members of professions |
1995-01-01 |
IT190R2 |
ARCHIVED - Capital cost allowance - Transferred and misclassified property |
1995-01-01 |
IT195R4 |
ARCHIVED - Rental Property - Capital Cost Allowance Restrictions |
1995-01-01 |
IT200 |
ARCHIVED - Surface rentals and farming operations |
1995-01-01 |
IT201R2 |
ARCHIVED - Foreign Tax Credit - Trusts and Beneficiaries |
1996-02-12 |
IT202R2 |
ARCHIVED - Employees' or workers' compensation |
1995-01-01 |
IT206R |
ARCHIVED - Separate businesses |
1995-01-01 |
IT209R |
ARCHIVED - Inter-vivos gifts of capital property to individuals directly or through trusts |
1995-01-01 |
IT209RSR |
ARCHIVED - Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts |
1996-02-12 |
IT210R2 |
ARCHIVED - Income of Deceased Persons - Periodic Payments and Investment Tax Credit |
1996-11-22 |
IT211R |
ARCHIVED - Membership dues - Associations and societies |
1995-01-01 |
IT212R3 |
ARCHIVED - Income of Deceased Persons - Rights or Things |
1995-01-01 |
IT212R3SR |
ARCHIVED - Special Release: Income of Deceased Persons - Rights or Things |
1995-07-26 |
IT218R |
ARCHIVED - Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa |
1995-01-01 |
IT220R2 |
ARCHIVED - Capital cost allowance - Proceeds of disposition of depreciable property |
1995-01-01 |
IT220R2SR |
ARCHIVED - Capital Cost Allowance - Proceeds of Disposition of Depreciable Property |
1995-01-01 |
IT226R |
ARCHIVED - Gift to a charity of a residual interest in real property or an equitable interest in a trust |
1995-01-01 |
IT231R2 |
ARCHIVED - Partnerships - Partners not dealing at arm's length |
1995-01-01 |
IT232R3 |
ARCHIVED - Losses - Their Deductibility in the Loss Year or in Other Years |
1997-07-04 |
IT234 |
ARCHIVED - Income of Deceased Persons - Farm Crops |
1995-01-01 |
IT238R2 |
ARCHIVED - Fees paid to investment counsel |
1995-01-01 |
IT242R |
ARCHIVED - Retired Partners |
1995-01-01 |
IT243R4 |
ARCHIVED - Dividend Refund to Private Corporations |
1996-02-12 |
IT244R3 |
ARCHIVED - Gifts by Individuals of Life Insurance Policies as Charitable Donations |
1995-01-01 |
IT257R |
ARCHIVED - Canada Council Grants |
1995-04-26 |
IT259R4 |
ARCHIVED - Exchange of Property |
2003-10-01 |
IT261R |
ARCHIVED - Prepayment of rents |
1995-01-01 |
IT262R2 |
ARCHIVED - Losses of Non-Residents and Part-Year Residents |
1996-11-28 |
IT264R |
ARCHIVED - Part Dispositions |
1995-01-01 |
IT264RSR |
ARCHIVED - Part dispositions |
1995-01-01 |
IT267R2 |
ARCHIVED - Capital Cost Allowance - Vessels |
1995-03-06 |
IT268R3 |
ARCHIVED - Inter vivos transfer of farm property to child |
1995-01-01 |
IT268R3SR |
ARCHIVED - S.R.-Inter Vivos Transfer of Farm Property to child (before 1993) |
1995-01-01 |
IT268R4 |
ARCHIVED - Inter Vivos Transfer of Farm Property to Child |
1996-04-15 |
IT269R4 |
ARCHIVED - Part IV Tax on Taxable Dividends Received by a Private Corporation or a Subject Corporation |
2006-04-24 |
IT273R2 |
ARCHIVED - Government Assistance - General Comments |
2000-09-13 |
IT274R |
ARCHIVED - Rental properties - Capital cost of $50,000 or more |
1995-01-01 |
IT278R2 |
ARCHIVED - Death of a Partner or of a Retired Partner |
1995-01-01 |
IT280R |
ARCHIVED - Employees Profit Sharing Plans - Payments Computed by Reference to Profits |
1995-06-26 |
IT280RSR |
ARCHIVED - Employees Profit Sharing Plans - Payments Computed by Reference to Profits |
1996-10-23 |
IT285R2 |
ARCHIVED - Capital Cost Allowance - General Comments |
1995-01-01 |
IT286R2 |
ARCHIVED - Trusts - Amount payable |
1995-01-01 |
IT287R2 |
ARCHIVED - Sale of Inventory |
1999-03-03 |
IT288R2 |
ARCHIVED - Gifts of Capital Properties to a Charity and Others |
1995-03-20 |
IT291R3 |
ARCHIVED - Transfer of Property to a Corporation Under Subsection 85(1) |
2005-03-15 |
IT292 |
ARCHIVED - Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies |
1995-01-01 |
IT293R |
ARCHIVED - Debtor's gain on settlement of debt |
1995-01-01 |
IT293RSR |
ARCHIVED - Debtor's gain on settlement of debt |
1995-01-01 |
IT295R4 |
ARCHIVED - Taxable dividends received after 1987 by a spouse |
1995-01-01 |
IT297R2 |
ARCHIVED - Gifts in Kind to Charity and Others |
1995-01-01 |
IT302R3 |
ARCHIVED - Losses of a Corporation - The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility - After January 15, 1987 |
1995-01-01 |
IT303 |
ARCHIVED - Know-how and similar payments to non-residents |
1995-01-01 |
IT303SR |
ARCHIVED - Know-how and similar payments to non-residents |
1995-01-01 |
IT304R2 |
ARCHIVED - Condominiums |
2000-06-02 |
IT305R4 |
ARCHIVED - Testamentary Spouse Trusts |
1996-10-30 |
IT306R2 |
ARCHIVED - Capital Cost Allowance - Contractor's Movable Equipment |
1995-01-01 |
IT307R4 |
ARCHIVED - Spousal or Common-Law Partner Registered Retirement Savings Plans |
2003-01-24 |
IT309R2 |
ARCHIVED - Premiums on Life Insurance Used as Collateral |
1995-03-06 |
IT313R2 |
ARCHIVED - Eligible Capital Property - Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died |
1995-06-08 |
IT320R3 |
ARCHIVED - Qualified Investments - Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds |
2003-03-12 |
IT322R |
ARCHIVED - Farm Losses |
1995-01-01 |
IT325R2 |
ARCHIVED - Property transfers after divorce and annulment |
1995-01-01 |
IT326R3 |
ARCHIVED - Returns of Deceased Persons as 'Another Person' |
1996-11-13 |
IT328R3 |
ARCHIVED - Losses on Shares on Which Dividends Have Been Received |
1995-01-01 |
IT335R2 |
ARCHIVED - Indirect Payments |
2004-07-14 |
IT337R4-CONSOLID |
CANCELLED - Retiring Allowances |
2006-02-22 |
IT339R2 |
ARCHIVED - Meaning of 'private health services plan' (1988 and subsequent taxation years) |
1995-01-01 |
IT341R4 |
ARCHIVED - Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money |
2007-02-26 |
IT342R |
ARCHIVED - Trusts - Income payable to beneficiaries |
1995-01-01 |
IT343R |
ARCHIVED - Meaning of the term corporation |
1995-01-01 |
IT346R |
ARCHIVED - Commodity Futures and Certain Commodities |
1995-01-01 |
IT349R3 |
ARCHIVED - Intergenerational Transfers of Farm Property on Death |
1996-11-07 |
IT350R |
ARCHIVED - Investigation of site |
1995-01-01 |
IT352R2 |
ARCHIVED - Employee's Expenses, Including Work Space in Home Expenses |
1995-01-01 |
IT357R2 |
ARCHIVED - Expenses of training |
1995-01-01 |
IT359R2 |
ARCHIVED - Premiums and Other Amounts with Respect to Leases |
1995-01-01 |
IT361R3 |
ARCHIVED - Exemption from Part XIII Tax on Interest Payments to Non-Residents |
1996-02-12 |
IT362R |
ARCHIVED - Patronage dividends |
1995-01-01 |
IT364 |
ARCHIVED - Commencement of Business Operations |
1995-01-01 |
IT365R2 |
ARCHIVED - Damages, settlements, and similar receipts |
1995-01-01 |
IT369R |
ARCHIVED - Attribution of trust income to settlor |
1995-01-01 |
IT369RSR |
ARCHIVED - S.R. - Attribution of Trust Income to Settler (Revision to it369r dated March 12, 1990) |
1995-01-01 |
IT371 |
ARCHIVED - Rental property - Meaning of -principal business- |
1995-01-01 |
IT373R2-CONSOLID |
ARCHIVED - Woodlots |
2003-03-18 |
IT378R |
ARCHIVED - Winding-up of a Partnership |
1995-01-01 |
IT379R |
ARCHIVED - Employees Profit Sharing Plans - Allocations to Beneficiaries |
1999-10-05 |
IT381R3 |
ARCHIVED - Trusts - Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries |
1997-02-14 |
IT384R |
ARCHIVED - Reassessment where option exercised in subsequent year |
1995-01-01 |
IT384RSR |
ARCHIVED - Reassessment where option exercised in subsequent year |
1995-01-01 |
IT386R |
ARCHIVED - Eligible capital amounts |
1995-01-01 |
IT387R2-CONSOLID |
ARCHIVED - Meaning of Identical Properties |
2002-12-13 |
IT391R |
ARCHIVED - Status of corporations |
1995-01-01 |
IT393R2 |
ARCHIVED - Election Re: Tax on Rents and Timber Royalties Non-Residents |
1995-01-01 |
IT394R2 |
ARCHIVED - Preferred Beneficiary Election |
1999-06-21 |
IT396R |
ARCHIVED - Interest Income |
1995-01-01 |
IT397R |
ARCHIVED - Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation |
1995-01-01 |
IT397RSR |
ARCHIVED - Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation |
1995-07-28 |
IT403R |
ARCHIVED - Options on real estate |
1995-01-01 |
IT406R2 |
ARCHIVED - Tax payable by an inter vivos trust |
1995-01-01 |
IT407R4-CONSOLID |
ARCHIVED - Dispositions of Cultural Property to Designated Canadian Institutions |
2001-10-23 |
IT411R |
ARCHIVED - Meaning of 'Construction' |
1996-10-23 |
IT413R |
ARCHIVED - Election by Members of a Partnership Under Subsection 97(2) |
1995-01-01 |
IT416R3 |
ARCHIVED - Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder |
1995-01-01 |
IT417R2 |
ARCHIVED - Prepaid Expenses and Deferred Charges |
1997-02-10 |
IT418 |
ARCHIVED - Capital cost allowance - Partial dispositions of property |
1995-01-01 |
IT420R3 |
ARCHIVED - Non-Residents - Income Earned in Canada |
1995-01-01 |
IT420R3SR |
ARCHIVED - Non-Residents - Income Earned in Canada |
1995-02-28 |
IT421R2 |
ARCHIVED - Benefits to individuals, corporations and shareholders from loans or debt |
1995-01-01 |
IT422 |
ARCHIVED - Definition of tools |
1995-01-01 |
IT425 |
ARCHIVED - Miscellaneous farm income |
1995-01-01 |
IT426R |
ARCHIVED - Shares Sold Subject to an Earnout Agreement |
2004-10-26 |
IT427R |
ARCHIVED - Livestock of Farmers |
1995-01-01 |
IT428 |
ARCHIVED - Wage Loss Replacement Plans |
1995-01-01 |
IT430R3-CONSOLID |
ARCHIVED - Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death |
2003-01-07 |
IT432R2 |
ARCHIVED - Benefits Conferred on Shareholders |
2004-09-10 |
IT433R |
ARCHIVED - Farming or Fishing - Use of Cash Method |
1995-01-01 |
IT434R |
ARCHIVED - Rental of Real Property by Individual |
1995-01-01 |
IT434RSR |
ARCHIVED - Rental of Real Property by Individual |
1995-01-01 |
IT438R2 |
ARCHIVED - Crown Charges - Resources Properties in Canada |
1995-06-08 |
IT440R2 |
ARCHIVED - Transfer of Rights to Income |
1995-06-20 |
IT442R |
ARCHIVED - Bad debts and reserves for doubtful debts |
1995-01-01 |
IT443 |
ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions |
1995-01-01 |
IT443SR |
ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions |
1995-01-01 |
IT444R |
ARCHIVED - Corporations - Involuntary dissolutions |
1995-01-01 |
IT448 |
ARCHIVED - Dispositions - Changes in terms of securities |
1995-01-01 |
IT448SR |
ARCHIVED - Dispositions - Changes in terms of securities |
1995-01-01 |
IT451R |
ARCHIVED - Deemed disposition and acquisition on ceasing to be or becoming resident in Canada |
1995-01-01 |
IT454 |
ARCHIVED - Business transactions prior to incorporation |
1995-01-01 |
IT456R |
ARCHIVED - Capital Property - Some Adjustments to Cost Base |
1995-04-04 |
IT456RSR |
ARCHIVED - Capital Property - Some Adjustments to Cost Base |
1995-01-01 |
IT457R |
ARCHIVED - Election by professionals to exclude work in progress from income |
1995-01-01 |
IT458R2 |
ARCHIVED - Canadian-Controlled Private Corporation |
2000-05-31 |
IT459 |
ARCHIVED - Adventure or Concern in the Nature of Trade |
1995-01-01 |
IT460 |
ARCHIVED - Dispositions - Absence of consideration |
1995-01-01 |
IT462 |
ARCHIVED - Payments based on production or use |
1995-01-01 |
IT463R2 |
ARCHIVED - Paid-up Capital |
1995-09-08 |
IT464R |
ARCHIVED - Capital Cost Allowance - Leasehold Interests |
1995-01-01 |
IT465R |
ARCHIVED - Non-Resident Beneficiaries of Trusts |
1995-01-01 |
IT467R2 |
ARCHIVED - Damages, Settlements and Similar Payments |
2003-02-28 |
IT468R |
ARCHIVED - Management or administration fees paid to non-residents |
1995-01-01 |
IT469R |
ARCHIVED - Capital cost allowance - Earth-moving equipment |
1995-01-01 |
IT470R-CONSOLID |
ARCHIVED - Employees' Fringe Benefits |
1999-10-08 |
IT471R |
ARCHIVED - Merger of partnerships |
1995-01-01 |
IT472 |
ARCHIVED - Capital cost allowance - Class 8 property |
1995-01-01 |
IT472SR |
ARCHIVED - Capital cost allowance - Class 8 property |
1995-01-01 |
IT473R |
ARCHIVED - Inventory Valuation |
1999-02-19 |
IT475 |
ARCHIVED - Expenditures on research and for business expansion |
1995-01-01 |
IT476R |
ARCHIVED - Capital Cost allowance-Equipment used in petroleum and natural gas activities |
2008-10-15 |
IT477-CONSOLID |
ARCHIVED - Capital cost allowance - Patents, franchises, concessions and licenses |
2001-12-13 |
IT478R2 |
ARCHIVED - Capital Cost Allowance - Recapture and Terminal Loss |
1999-09-17 |
IT479R |
ARCHIVED - Transactions in securities |
1995-01-01 |
IT479RSR |
ARCHIVED - Transactions in Securities |
1995-01-01 |
IT481-CONSOLID |
ARCHIVED - Timber Resource Property and Timber Limits |
2004-01-15 |
IT482R |
ARCHIVED - Pipelines |
2003-09-04 |
IT484R2 |
ARCHIVED - Business Investment Losses |
1996-11-28 |
IT485 |
ARCHIVED - Cost of clearing or levelling land |
1995-01-01 |
IT487 |
ARCHIVED - General limitation on deduction of outlays or expenses |
1995-01-01 |
IT489R |
ARCHIVED - Non-Arm's Length Sale of Shares to a Corporation |
1995-01-01 |
IT490 |
ARCHIVED - Barter transactions |
1995-01-01 |
IT491 |
ARCHIVED - Former business property |
1995-01-01 |
IT491SR |
ARCHIVED - Former business property |
1995-01-01 |
IT492 |
ARCHIVED - Capital cost allowance - Industrial mineral mines |
1995-01-01 |
IT494 |
ARCHIVED - Hire of ships and aircraft from non-residents |
1995-01-01 |
IT496R |
ARCHIVED - Non-Profit Organizations |
2001-08-02 |
IT497R4 |
ARCHIVED - Overseas Employment Tax Credit |
2004-05-17 |
IT499R |
ARCHIVED - Superannuation or Pension Benefits |
1995-01-01 |
IT500R |
ARCHIVED - Registered Retirement Savings Plans - Death of an Annuitant |
1996-12-18 |
IT501 |
ARCHIVED - Capital Costs Allowance - Logging Assets |
1995-01-01 |
IT501SR |
ARCHIVED - Capital Cost Allowance - Logging Assets |
1995-01-01 |
IT502 |
ARCHIVED - Employee Benefit Plans and Employee Trusts |
1995-01-01 |
IT502SR |
ARCHIVED - Employee Benefit Plans and Employee Trusts |
1995-01-01 |
IT504R2-CONSOLID |
ARCHIVED - Visual Artists and Writers |
2000-12-21 |
IT506 |
ARCHIVED - Foreign income taxes as a deduction from income |
1995-01-01 |
IT508R |
ARCHIVED - Death Benefits |
1996-02-23 |
IT510 |
ARCHIVED - Transfers and loans of property made after May 22, 1985 to a related minor |
1995-01-01 |
IT511R |
ARCHIVED - Interspousal and Certain Other Transfers and Loans of Property |
1995-01-01 |
IT513R |
ARCHIVED - Personal Tax Credits |
2004-04-15 |
IT514 |
ARCHIVED - Work Space in Home Expenses |
1995-01-01 |
IT518R |
ARCHIVED - Food, Beverages and Entertainment Expenses |
1996-04-16 |
IT51R2 |
ARCHIVED - Supplies on hand at the end of a fiscal period |
1995-01-01 |
IT51R2SR |
ARCHIVED - Supplies on hand at the end of a fiscal period |
1995-01-01 |
IT521R |
ARCHIVED - Motor Vehicle Expenses Claimed by Self-Employed Individuals |
1996-12-16 |
IT522R |
ARCHIVED - Vehicle, Travel and Sales Expenses of Employees |
1996-03-29 |
IT523 |
ARCHIVED - Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] |
1995-01-01 |
IT524 |
ARCHIVED - Trusts - Flow-through of taxable dividends to a beneficiary - After 1987 |
1995-01-01 |
IT525R-CONSOLID |
ARCHIVED - Performing Artists |
2002-04-30 |
IT526 |
ARCHIVED - Farming - Cash method inventory adjustments |
1995-01-01 |
IT527 |
ARCHIVED - Distress Preferred Shares |
1995-06-12 |
IT527-ERRATUM |
ARCHIVED - Distress Preferred Shares (Erratum) |
1997-02-28 |
IT528 |
ARCHIVED - Transfers of Funds Between Registered Plans |
1997-02-21 |
IT529 |
ARCHIVED - Flexible Employee Benefit Programs |
1998-02-20 |
IT531 |
ARCHIVED - Eligible Funeral Arrangements |
1999-01-29 |
IT532 |
ARCHIVED - Part I.3 - Tax on Large Corporations |
2000-10-13 |
IT59R3 |
ARCHIVED - Interest on debts owing to specified non-residents (thin capitalization) |
1995-01-01 |
IT63R5 |
ARCHIVED - Benefits,Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - After 1992 |
1995-08-21 |
IT64R4-CONSOLID |
ARCHIVED - Corporations: Association and Control |
2004-11-01 |
IT65 |
ARCHIVED - Stock splits and consolidations |
1995-01-01 |
IT66R6 |
ARCHIVED - Capital dividends |
1995-01-01 |
IT67R3 |
ARCHIVED - Taxable dividends from corporations resident in Canada |
1995-01-01 |
IT73R6 |
ARCHIVED - The Small Business Deduction |
2002-06-18 |
IT76R2 |
ARCHIVED - Exempt portion of pension when employee has been a non-resident |
1995-01-01 |
IT79R3 |
ARCHIVED - Capital Cost Allowance - Buildings or Other Structures |
1995-01-01 |
IT81R |
ARCHIVED - Partnerships - Income of non-resident partners |
1995-01-01 |
IT83R3 |
ARCHIVED - Non-profit organizations - Taxation of income from property |
1995-01-01 |
IT85R2 |
ARCHIVED - Health and Welfare trusts for employees |
1995-01-01 |
IT86R |
ARCHIVED - Vow of perpetual poverty |
1995-01-01 |
IT87R2 |
ARCHIVED - Policyholders' Income from Life Insurance Policies. |
1996-02-28 |
IT88R2 |
ARCHIVED - Stock dividends |
1995-01-01 |
IT91R4 |
ARCHIVED - Employment at Special Work Sites or Remote Work Locations |
1996-06-17 |
IT92R2 |
ARCHIVED - Income of contractors |
1995-01-01 |
IT95R |
ARCHIVED - Foreign Exchange Gains and Losses |
1995-01-01 |
IT96R6 |
ARCHIVED - Options Granted by Corporations to Acquire Shares, Bonds, or Debentures and by Trusts to Acquire Trust Units |
1996-10-23 |
IT99R5-CONSOLID |
ARCHIVED - Legal and Accounting Fees |
2000-12-06 |
ITNEWS-22 |
ARCHIVED - Income Tax - Technical News No. 22 (January 11, 2002) |
2002-06-05 |
ITNEWS-23 |
ARCHIVED - Income Tax - Technical News No. 23 (June 18, 2002) |
2003-05-14 |
ITNEWS-24 |
CANCELLED - Income Tax - Technical News No. 24 (October 1, 2002) |
2002-10-10 |
ITNEWS-25 |
ARCHIVED - Income Tax - Technical News No. 25 (October 30, 2002) |
2002-10-30 |
ITNEWS-26 |
CANCELLED - Income Tax - Technical News No. 26 (December 24, 2002) |
2003-03-04 |
ITNEWS-27 |
ARCHIVED - Income Tax - Technical News No. 27 (April 17, 2003) |
2003-06-19 |
ITNEWS-28 |
ARCHIVED - Income Tax - Technical News No. 28 (April 24, 2003) |
2003-06-06 |
ITNEWS-29 |
ARCHIVED - Income Tax - Technical News No. 29 (July 14, 2003) |
2003-07-15 |
ITNEWS-30 |
ARCHIVED - Income Tax - Technical News No. 30 (May 21, 2004) |
2004-06-10 |
ITNEWS-31R2 |
ARCHIVED - Income Tax - Technical News No. 31R2 (May 16, 2006) |
2006-05-18 |
ITNEWS-32 |
ARCHIVED - Income Tax - Technical News No. 32 (July 15, 2005) |
2005-07-15 |
ITNEWS-33 |
ARCHIVED - Income Tax - Technical News No. 33 (September 16, 2005) |
2005-09-16 |
ITNEWS-34 |
ARCHIVED - Income Tax - Technical News No. 34 (April 27, 2006) |
2006-05-05 |
ITNEWS-35 |
ARCHIVED - Income Tax - Technical News No. 35 (February 26, 2007) |
2007-02-26 |
ITNEWS-36 |
ARCHIVED - Income Tax - Technical News No. 36 (July 27, 2007) |
2007-07-27 |
ITNEWS-37 |
ARCHIVED - Income Tax - Technical News No. 37 (February 15, 2008) |
2008-02-15 |
ITNEWS-38 |
ARCHIVED - Income Tax - Technical News No. 38 (September 22, 2008) |
2008-10-15 |
ITNEWS-39 |
ARCHIVED - Income Tax - Technical News No. 39 (December 4, 2008) |
2008-12-05 |
ITNEWS-40 |
CANCELLED - Income Tax - Technical News No. 40 (June 11, 2009) |
2009-06-11 |
ITNEWS-41 |
ARCHIVED - Income Tax - Technical News No. 41 (December 23, 2009) |
2009-12-23 |
ITNEWS-42 |
ARCHIVED - Income Tax - Technical News No. 42 (June 4, 2010) |
2010-06-04 |
ITNEWS-43 |
ARCHIVED - Income Tax - Technical News No. 43 (September 24, 2010) |
2010-09-24 |
ITNEWS-44 |
ARCHIVED - Income Tax - Technical News No. 44 (April 13, 2011) |
2011-04-13 |
TI-001 |
Sale of a Residence by an Owner Builder |
2005-01-14 |
RC4272 |
Employment Equity at the Canada Revenue Agency Annual Report |
2016-09-09 |
RC4407 |
How to donate wisely: The Canada Revenue Agency and registered charities |
2011-07-18 |
RC4415 |
2015-2016 Annual Report to Parliament on the Administration of the Access to Information Act |
2016-09-02 |
RC4415-1 |
2015-2016 Annual Report to Parliament on the Administration of the Privacy Act |
2016-09-02 |
RC4420 |
Information on CRA - Service Complaints |
2015-01-05 |
RC4635 |
Reducing Participation in the Underground Economy |
2014-11-27 |