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Published

New Publications

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

  • The Volunteer Program (COM-301-V)
  • Refundable Tax Credit for Childcare Expenses (IN-103-V)
  • Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V)
  • Capital Gains and Losses (IN-120-V)
  • Tax Benefits and Persons with Disabilities (IN-132-V)
  • Business and Professional Income (IN-155-V)
  • Home Childcare Providers (IN-189-V)
  • The Work Premium, Adapted Work Premium and Supplement to the Work Premium (IN-245-V)
  • Tax Measures Respecting Tips (IN-250-V)
  • Questions About Tips: Employees (IN-251-V)
  • Questions About Tips: Employers (IN-252-V)
  • Taxable Benefits (IN-253-V)
  • Le Registraire des entreprises (IN-520) (available in French only)
  • Information Bulletin for Restaurateurs Throughout Québec (IN-522-V)
  • Requirements for Leased or Rented Equipment Under the Subsidy Program for Restaurateurs (IN-574.A-V)
  • The QST, the GST/HST and Road Vehicles (IN-624-V)
  • Support Payments Bulletin (IN-906-V)

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

GST/HST guides

  • General Information for GST/HST Registrants (RC4022)
  • GST/HST Public Service Bodies' Rebate: Includes Forms GST66 and RC7066 SCH (RC4034)

GST/HST info sheets

  • Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia (GI-096)
  • Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia (GI-101)
  • Nova Scotia HST Rate Increase: Sales and Rentals of Non-residential Real Property (GI-102)
  • Nova Scotia HST Rate Increase: Progress Payments and Holdbacks (GI-103)
  • Nova Scotia HST Rate Increase: Sales and Rentals of New Housing (GI-104)
  • Applying the 2010 Nova Scotia HST Rate Increase – Personal Property (GI-108)
  • Applying the 2010 Nova Scotia HST Rate Increase – Services (GI-109)
  • Applying the 2010 Nova Scotia HST Rate Increase – Admissions and Memberships (GI-110)
  • Applying the 2010 Nova Scotia HST Rate Increase – Transportation Services and Passes (GI-111)
  • Application of GST/HST to Indian Individuals (GI-114)
  • Application of GST/HST to Indian Bands and Band-empowered Entities (GI-115)
  • Information for Businesses Located on a Reserve (GI-116)
  • Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities (GI-117)

GST/HST memoranda series

  • Sale of a Business or Part of a Business (14-4)

GST/HST notices

  • Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers for Public Service Bodies (Notice 253) (updated version)
  • For discussion purposes only: Draft GST/HST technical information bulletin, The GST/HST Rebate for Pension Entities (Notice 257)
  • Reminder – Letter of Good Standing for Claiming the Ontario and British Columbia Provincial Transitional New Housing Rebates (Notice 258)
  • Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-traded Funds) (Notice 259)
  • Modified Procedures for Filing Form RC4604, GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution (Notice 260)
  • Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity (Notice 261)
  • Notice of Change: GST/HST Memorandum 28-3, Passenger Transportation Services (Notice 262)

GST/HST technical information bulletin

  • Changes to Definition of Financial Service (B-105)

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