GST/HST Policy Statements
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GST/HST Policy Statements
P-100 - P-149
- P-100R Late Filing of Election for Simplified Accounting
- P-102 Seizures and Repossessions
- P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers
- P-105R Tax Status of a Natural Resource Lease Payment
- P-106 Administrative definition of a 'participant' in a joint venture
- P-108 Raising of Capital
- P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products
- P-111R The Meaning of Sale with Respect to Real Property (Revised)
- P-112R Assessment of Tax Payable where a Purchaser is Insolvent
- P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance
- P-115 Section 134 - Security Substitution
- P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable
- P-118R Assessments on a Tax-Extra or Tax-Included Basis
- P-120 Section 134 - Transfer of Property on Satisfaction of Debt
- P-122 Section 134- Assignment of a Security Interest
- P-125 Input Tax Credit Entitlement for Tax on Imported Goods
- 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)
- P-129 Pawnbrokers
- P-131R Revised GST/HST Policy P-131 - Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances
- P-132 100% Rebate for Charity Exports
- P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada
- P-136R Administrative Services Only with Stop-Loss
- P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits
- P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant
- P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return
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- Date modified:
- 2017-06-04