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Published

New Publications

In recent months, we have published or updated the following documents:

  • Home Childcare Providers (IN-189-V)
  • An Overview of the Tobacco Tax Act (IN-219-V)
  • Flea Markets (IN-255-V)
  • Checklist for New Businesses: QST and GST/HST (IN-256-V)
  • Are You Self-Employed? Taxation Reference Tool (IN-300-V)
  • Support Payments: Application for Exemption (IN-900-V)
  • Interpreting the Transaction Details of Your Statement of Account: Creditor – Support Payments (IN-903.C-V)
  • Interpreting the Transaction Details of Your Statement of Account: Debtor – Support Payments (IN-903.D-V)
  • Support Payments Bulletin (IN-906-V)

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

GST/HST Guides

  • GST/HST Public Service Bodies' Rebate (RC4034)
  • Quick Method of Accounting for GST/HST (RC4058)
  • GST/HST Information for Charities (RC4082)
  • Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases (RC4160)

GST/HST Info Sheets

  • Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means (GI-127)
  • Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates (GI-128)
  • Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates (GI-129)
  • Stated Price Net of the Enhanced British Columbia New Housing Rebate (GI-130)
  • Phasing Out of the Penny (GI-131)
  • Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period (GI-132)
  • Application of the GST/HST to Lift Chairs (GI-133)
  • Insurance - Appraisals of Damage Caused to Property (GI-134)

GST/HST Memoranda Series

  • Documentary Requirements for Claiming Input Tax Credits (8.4)
  • Allowances (9-3)
  • Reimbursements (9.4)
  • Election for Nil Consideration (14-5)
  • De Minimis Financial Institutions (17-7)

GST/HST Notices

  • Sales Made to Indians and Documentary Evidence - Temporary Confirmation of Registration Document (Notice 264)
  • GST/HST Rulings Service - Eligibility of Tours under the Foreign Convention and Tour Incentive Program (Notice 273)
  • For discussion purposes only - Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities - Entitlement to Rebates and Tax Status of Services (Notice 274)
  • For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (Notice 275)
  • Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing (Notice 276)
  • Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services (Notice 278)
  • Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. (Notice 279)
  • Section 172.1 Information Requirements (Notice 280)
  • Subsection 172.1(4) Election for Specified Pension Entity (Notice 281)

GST/HST Technical Information Bulletin

  • For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (B-103)

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