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Published April 13, 2011

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)

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)

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)