Published
New Publications
In recent months, Revenu Québec has published or updated the following documents:
- New Residents and Income Tax(IN-119-V)
- Should I Register with Revenu Québec? (IN-202-V)
- The QST and the GST/HST: How They Apply to Medical Devices and Drugs (IN-211-V)
- The QST and the GST/HST: How They Apply to Foods and Beverages (IN-216-V)
- The QST and the GST/HST: How They Apply to Charities (IN-228-V)
- The QST and the GST/HST: How They Apply to Non-Profit Organizations (IN-229-V)
- Checklist for New Businesses: Consumption Taxes(IN-256-V)
- The QST and the GST/HST: How They Apply to Residential Complexes (Construction or Renovation) [IN-261-V]
- Employee or Self-Employed Person?(IN-301-V)
- Non-Profit Organizations and Taxation(IN-305-V)
- Estates and Taxation (IN-313-V)
- Unclaimed Financial Assets(IN-327-V)
- Unclaimed Successions (IN-328-V)
- The Fees Charged by Revenu Québec for Services Rendered in the Provisional Administration of Unclaimed Property (IN-330-V)
- Charitable Donations and Gifts: Giving Wisely(IN-518-V)
- Information Bulletin for Restaurateurs Throughout Québec (IN-522-V)
- Information for Restaurateurs (IN-575-V)
For its part, the Canada Revenue Agency has published or updated the following documents:
GST/HST guides
GST/HST info sheets
- Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Newspapers (GI-060)
- Harmonized Sales Tax for British Columbia – Point-of-Sale Rebate on Motor Fuels (GI-061)
- Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia – Point-of-Sale Rebate on Feminine Hygiene Products (GI-062)
- Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia – Point-of-Sale Rebate on Children's Goods(GI-063)
- Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Prepared Food and Beverages(GI-064)
- Harmonized Sales Tax for Ontario and British Columbia – Point-of-Sale Rebate on Books(GI-065)
- 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 – Direct Sellers and Independent Sales Contractors(GI-069)
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods (GI-070)
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Tour Packages(GI-071)
- HST and First Nations in Ontario and British Columbia(GI-072)
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Payment of the GST/HST by Ontario and British Columbia Government Entities(GI-073)
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Rights(GI-074)
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Returns and Exchanges (GI-075)
- Ontario and British Columbia: Transition to the Harmonized Sales Tax – Continuous Supplies and Budget Payment Arrangements(GI-076)
- Harmonized Sales Tax: Purchasers of New Housing in Ontario(GI-077)
- Harmonized Sales Tax: Purchasers of New Housing in British Columbia(GI-078)
- HarmonizedSales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in British Columbia (GI-081)
- Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario (GI-082)
- HarmonizedSales Tax: Information for Builders of New Housing in Ontario (GI-083)
- HarmonizedSales Tax: Information for Builders of New Housing in British Columbia(GI-084)
GST/HST memoranda series
- Reduction of Penalty and Interest in Wash Transaction Situations (16-3-1)
- ProvincialGovernments(18-2)
GST/HST notices
- Notice of Change – GST/HST Memorandum 13.4 (Notice 251)
- Notice of Change – GST/HST Technical Information Bulletin B-094, Amendments to the Point-of-Sale Rebate for Printed Books(Notice 252)
- Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers for Public Service Bodies(Notice 253)
GST/HST policy statements
- Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits(revised) (P-184)