IT-INDEX ARCHIVED - Income Tax Interpretation Bulletins and Technical News INDEX
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Canada Revenue Agency publications listed by number
This paginated table is initially sorted by Last update, so new and recently updated publications are listed first. You can also sort by Number or Title, or filter the list by entering any part of a publication’s number or title in the Filter items field.
Number | Title | Last update |
---|---|---|
GI-196 | GST/HST and Commercial Ride-sharing Services | 2017-06-23 |
T4008-PE-7 | Payroll Deductions Supplementary Tables - Prince Edward Island- Effective July 1, 2017 | 2017-06-15 |
T4008-SK-7 | Payroll Deductions Supplementary Tables - Saskatchewan - Effective July 1, 2017 | 2017-06-15 |
T4032-PE-7 | Payroll Deductions Tables - Income tax deductions - Prince Edward Island - Effective July 1, 2017 | 2017-06-15 |
T4032-SK-7 | Payroll Deductions Tables - Income tax deductions - Saskatchewan - Effective July 1, 2017 | 2017-06-15 |
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 |
EDBN23 | K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019) | 2017-07-28 |
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 "Brew on Premises" Operators | 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 'Canada' For Purposes of Division II Tax | 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 "Establishing a Business Venture in Canada" | 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" | 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-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 |
NEWS102 | Excise and GST/HST News - No. 102 (July 2017) | 2017-07-28 |
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 2017 to June 2018 | 2017-06-30 |
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 for 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 | 2017-06-30 |
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 |
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