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Published

New Publications

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

  • Overview of the Tax Credit for Home-Support Services for Seniors (IN-101-V) 
  • Refundable Tax Credit for Child-Care Expenses (IN-103-V
  • Recourse for Your Tax-Related Problems (IN-106-V
  • Bankruptcy (IN-114-V
  • Tax Audits of Businesses and Business Persons (IN-135-V) 
  • Shelter Allowance Program (IN-165-V
  • Collection of Tax Debts and Support Debts (IN-200-V) 
  • The Work Premium, Adapted Work Premium and Supplement to the Work Premium (IN-245-V
  • Tax Measures Respecting Tips (IN-250-V
  • Taxable Benefits (IN-253-V
  • The Enterprise Register – Protecting Québec Businesses and the Public (IN-520-V)

For its part, the Canada Revenue Agency (CRA) has published or updated the following documents:

GST/HST notices

  • Harmonized Sales Tax for Ontario - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario (Notice 244) 
  • Supreme Court of Canada Decision - United Parcel Service Canada Ltd. v. Her Majesty the Queen [2009] (Notice 245
  • 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 (Notice 246
  • Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers on General Transitional Rules for Personal Property and Services (Notice 247)

GST/HST policy statements

  • Fertilizer and/or Pesticide Supplied Together with an Application Service (P-254)

GST/HST guides

  • Keeping Records (RC188
  • GST/HST Information for Selected Listed Financial Institutions (RC4050
  • GST/HST Information for the Home Construction Industry (RC4052)

GST/HST memoranda series

  • Calculating the GST/HST on Tour Packages (27.1
  • Conventions (27.2
  • Ferries, Toll Roads and Toll Bridges (28.1)

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