New Publications

In recent months, Revenu Québec has published or updated the following documents:

• Instalment Payments of Income Tax (IN-105-V)
• Directors' Liabilities (IN-107-V)
• Overview of the Tax Credit for Home-Support Services for Seniors (IN-151-V)
• General Information Concerning the QST and the GST/HST (IN-203-V)
• An Overview of the Tobacco Tax Act (IN-219-V)
• An Overview of the Fuel Tax Act (IN-222-V)
• The QST and the GST/HST: How They Apply to Non-Profit Organizations (IN-229-V)
• Carriers and the International Fuel Tax Agreement (IN-231-V)
• Checklist for New Businesses: QST and GST/HST (IN-256-V)
• Retail Dealer's Guide: Program for Administering the Fuel Tax Exemption for Indians (IN-258-V)
• Tax on Lodging (IN-260-V)
• Employee or Self-Employed Person? (IN-301-V)
• Filing an Objection: It's your right. Make it work for you! (IN-308-V)
• Déclaration de services aux citoyens et aux entreprises – Normes de services pour l’exercice 2010–2011 (IN-315.1)
• Fees Charged by Revenu Québec for Services Rendered in the Provisional Administration of Unclaimed Property (IN-330-V)
• Changes to the Eligibility Requirements Under the Subsidy Program for Restaurateurs (IN-574.B-V)
• Information for Restaurateurs (IN-575-V)
• Group Events (IN-582.1-V)
• Package Deals (IN-582.2-V)
• The Payment of Support (IN-901-V)
• Moving? (IN-907-V)
• Support Payments: Demand for Payment (IN-908-V)

The Canada Revenue Agency has published or updated the following documents:

GST/HST notices

• Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document (Notice 264)
• GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) (Notice 265)

GST/HST technical information bulletin

• The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) (B-095)

GST/HST policy statement

• Supply of Land for Recreational Units such as Mini-homes, Park Model Trailers, and Travel Trailers (P-104)

GST/HST guides

• Doing Business in Canada – GST/HST Information for Non-Residents (RC4027)
• GST/HST New Housing Rebate (RC4028)
• GST/HST Information for Selected Listed Financial Institutions (RC4050)
• Financial Institution GST/HST Annual Information Return (RC4419)

GST/HST info sheets

• How a Charity Calculates the Net Tax to be Reported on its GST/HST Return (GI-066)
• Basic GST/HST Guidelines for Charities (GI-067)
• Basic GST/HST Guidelines for Public Institutions (GI-068)
• Ontario and British Columbia: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Property (GI-074)
• Harmonized Sales Tax: Purchasers of New Housing in British Columbia (GI-078)
• Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia (GI-098)
• Harmonized Sales Tax – New Place of Supply Rule for Sales of Specified Motor Vehicles (GI-119)
• Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit (GI-120)
• Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies’ Rebate (GI-121)

GST/HST memoranda series

• Election for Exempt Supplies (17.14)