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Published | Categories : Publications, GST and QST

New Publications

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

  • Information on Judicial Recourse (COM-332-V)
  • Refundable Tax Credit for Childcare Expenses (IN-103-V)
  • Instalment Payments of Income Tax (IN-105-V)
  • Directors' Liabilities (IN-107-V)
  • Checklist for New Businesses: Source Deductions and Employer Contributions (IN-111-V)
  • Bankruptcy (IN-114-V)
  • Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V)
  • Employment Expenses (IN-118-V)
  • Capital Gains and Losses (IN-120-V)
  • Crédit d'impôt pour francisation (IN-131)
  • Business and Professional Income (IN-155-V)
  • The QST and the GST/HST: How They Apply to Charities (IN-228-V)
  • The Work Premium, Adapted Work Premium and Supplement to the Work Premium (IN-245-V)
  • Consumption Taxes and Producers of Alcoholic Beverages (IN-263-V)
  • New Businesses and Taxation (IN-307-V)
  • Unclaimed Financial Assets (IN-327-V)
  • Unclaimed Successions (IN-328-V)
  • Fees for the Provisional Administration of Unclaimed Property (IN-330-V)
  • Notices of quality concerning unclaimed financial assets (IN-502-V)
  • Requirements for Computer-Generated Forms: Fuel Tax (IN-510-V)
  • Information for Restaurateurs (IN-575-V)
  • SRM: Procedure to Stop Using One and How to Transfer Ownership (IN-582.3-V)
  • The QST, the GST/HST and Road Vehicles (IN-624-V)
  • Support Payments Bulletin (IN-906-V)
  • Moving? (IN-907-V)

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

GST/HST notices

  • For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources (Notice269)
  • Elimination of the HST in British Columbia in 2013 (Notice270)
  • Harmonized Sales Tax – Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates (Notice272)
  • GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program (Notice273)

GST/HST policy statements

  • Gift Certificates (P-202)

GST/HST guides

  • GST/HST New Housing Rebate (RC4028)
  • General Application for GST/HST Rebates (RC4033)
  • Harmonized Sales Tax and the Provincial Motor Vehicle Tax (RC4100)
  • GST/HST New Residential Rental Property Rebate (RC4231)
  • Keeping Records (RC4409)

GST/HST info sheets

  • Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors (GI-125)
  • Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors (GI-126)

GST/HST memoranda series

  • General Restrictions and Limitations (8-2)
  • Calculating Input Tax Credits (8-3)
  • Input Tax Credits for Holding Corporations and Corporate Takeovers (8-6)

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