GST/HST forms and publications for financial institutions

Guides

• RC4022 General Information for GST/HST Registrants
• RC4050 GST/HST Information for Selected Listed Financial Institutions
• RC4419 Financial Institution GST/HST Annual Information Return

Pamphlets/Booklets

• RC4405 GST/HST Rulings - Experts in GST/HST Legislation

Forms

• GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution
• GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services
• GST111 Financial Institution GST/HST Annual Information Return
• GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to use Particular Input Tax Credit Allocation Methods
• GST117 Transitional Year Election or Revocation of an Election for a Qualifying Institution to Determine Input Tax Credits on Residual Inputs
• GST118 Election or Revocation of an Election for a Financial Institution to use the Prescribed Percentage
• GST189 General Application for Rebate of GST/HST
• GST494 Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions
• GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation
• RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation
• RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18)
• RC4600 Election or Revocation of an Election Under Subsection 217.2(1)
• RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation
• RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing
• RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing
• RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation
• RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation
• RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election
• RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election
• RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution
• RC4606 Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution
• RC4607 GST/HST Pension Entity Rebate Application and Election
• RC4609 Election or Revocation of Election to Use the Real-Time Calculation Method or the Reconciliation Method
• RC4610 Election to Have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation
• RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages
• RC4612 Application to Not be Considered a Selected Listed Financial Institution
• RC4614 Attribution Point Election and Revocation for a Selected Listed Financial Institution
• RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies

GST/HST Info Sheet

• GI-006 ABM Services
• GI-134 Insurance - Appraisals of Damage Caused to Property

GST/HST Memoranda series

• Chapter 17 Special sectors: Financial institutions
  • 17-1 Definition of Financial Instrument
  • 17-1-1 Products and Services of Investment Dealers
  • 17-2 Products and Services of a Deposit-Taking Financial Institution
  • 17-6 Definition of "Listed Financial Institution"
  • 17-8 Credit Unions
  • 17-9 Insurance Agents and Brokers
  • 17-10 Tax Discounters
  • 17-14 Election for Exempt Supplies
  • 17-16 GST/HST Treatment of Insurance Claims

GST/HST Notices

• NOTICE257 For discussion purposes only: The GST/HST Rebate for Pension Entities
• NOTICE259 Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series)
• NOTICE261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity
• NOTICE265 GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions)
• NOTICE280 Section 172.1 Information Requirements
• NOTICE281 Subsection 172.1(4) Election for Specified Pension Entity
• NOTICE287 CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts
• NOTICE288 Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions

GST/HST Policy Statements

• P-021 Application of Subsection 149(3)
• P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000
• P-056R2 Insurance Adjustment Services (Formerly Licensing of Insurance Adjusters)
• P-102 Seizures and Repossessions
• P-108 Raising of Capital
• P-115 Section 134 - Security Substitution
• P-120 Section 134 - Transfer of Property on Satisfaction of Debt
• P-122 Section 134- Assignment of a Security Interest
• P-131R Revised GST/HST Policy P-131 - Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances
• P-136R Administrative Services Only with Stop-Loss
• P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7)
• P-189 Meaning of the term "Custodial Service"
• P-210R Settlement of a Claim Under a Performance Bond Issued in Respect of a Construction Contract
• P-250 Late-Filed subsection 225.2(4) elections

GST/HST Technical Information Bulletins

• B-032 Registered Pension Plans
• B-052 GST Treatment of Products and Services of Life and Health Insurance Companies
• B-057 List of Products and Services of Trust Companies
• B-095 The Self-Assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)
• B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02
• B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions
• B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions
• B-101 Trusts
• B-105 Changes to the Definition of Financial Service
• B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act
• B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST

Date modified:

2015-04-15