Published
New Publications
In recent months, Revenu Québec has published or updated the following documents:
- The Volunteer Program (COM-301-V)
- Medical Expenses (IN-130-V)
- Shelter Allowance Program (IN-165-V)
- Home Childcare Providers (IN-189-V)
- Tax Measures Respecting Tips (IN-250-V)
- Taxable Benefits (IN-253-V)
- New Businesses and Taxation (IN-307-V)
- Estates and Taxation (IN-313-V)
- Information for Software Users (IN-413.A-V)
- Information for Software Users (IN-417.A-T)
- Caterers (IN-582.4-V)
- Tourist Accommodation Establishments (IN-582.5-V)
- Indicating Payment Modes (IN-582.6-V)
- Notice to Tobacco Vendors (PZ-941-V)
- New System for Retail Dealers Situated on Indian Reserves (PZ-944-V)
For its part, the Canada Revenue Agency has published or updated the following documents:
GST/HST notices
- Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) (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)
- 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)
- For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province (Notice 266)
GST/HST technical information bulletins
- Coupons and Bottle Deposits (B-002)
- Registered Pension Plans (B-032)
- Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 (B-097)
- Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions (B-098)
- Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions (B-099)
- Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act (B-106)
- Investment Plans (Including Segregated Funds of an Insurer) and the HST (B-107)
GST/HST policy statements
- Supply of Land for Recreational Units such as Mini-homes, Park Model Trailers, and Travel Trailers (P-104)
GST/HST guides
- GST/HST New Housing Rebate (RC4028)
- GST/HST Information for the Travel and Convention Industry (RC4036)
- GST/HST Rebate for Partners (RC4091)
GST/HST info sheets
- Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate (GI-121)
- The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario (GI-122)
- Application of GST/HST to Residential Care Services Provided in Ontario (GI-123)
- Municipal Designation of Organizations Providing Rent-Geared-to-Income Housing (GI-124)