Description of document types
- Advance Income Tax Rulings (ATRs)
- Corporate documents
- Excise Duty Bulletins
- Excise Duty Circulars
- Excise Duty Memoranda
- Excise Duty Notices
- Excise Duty Notices - Excise Act
- Excise Tax and Special Levies Memoranda
- Excise Tax and Special Levies Notices
- Excise Tax and Special Levies Policy Statements
- Excise and GST/HST News
- GST Memoranda
- GST/HST Info Sheets
- GST/HST Memoranda Series
- GST/HST Notices
- GST/HST Policy Papers
- GST/HST Technical Information Bulletins
- Income Tax Folios
- Income Tax Information Circulars (ICs)
- Income Tax Interpretation Bulletins (ITs)
- Income Tax Technical News
- Tax forms (income tax, excise, GST/HST)
- Tax guides and pamphlets
- Tax schedules
- Tax technical publications
- Taxation Delegation of Ministerial powers, duties, and functions
Excise Duty Circulars
These contain regulations and guidelines. These documents provide more information on interpreting legislation as it relates to distilleries, breweries, and tobacco-producing operations.
List of Excise duty circulars
Excise Duty Memoranda
These publications provide detailed technical information and guidelines on the application of the new Excise Act, 2001.
List of Excise duty memoranda
Excise Duty Notices
Announcements on the application and administration of the Excise Act, 2001.
List of Excise Act, 2001 Notices
Excise Duty Notices - Excise Act
Announcements on the application and administration of the Excise Act.
List of Excise Duty - Excise Act Notices
Excise Tax and Special Levies Memoranda
These convey detailed information on the policy and administrative aspects of excise taxes and other levies.
List of Excise Tax and Special Levies Memoranda
Excise Tax and Special Levies Notices
These are announcements of legislative changes or instructions concerning excise taxes and other levies sent to specific industries, such as air carriers.
List of Excise Tax and Special Levies Notices
Excise Tax and Special Levies Policy Statements
These discuss CRA policy on certain specific excise tax and other levies issues which are not yet covered by the Excise Taxes and Special Levies Memoranda Series.
List of Excise Tax and Special Levies Policy Statements
Excise and GST/HST News
This newsletter is published quarterly on the Internet and highlights recent developments in the administration of the goods and services tax (GST) and harmonized sales tax (HST), as well as excise taxes and duties.
List of Excise/GST News
Published from 1990 to 1994 discuss the GST legislation in detail. Only Memoranda in chapters 300-700 are current as they are gradually being re-written and superseded by the GST/HST Memoranda Series publications.
List of GST Memoranda
GST/HST Info Sheets
These are plain language technical publications designed to provide clear and concise explanations of specific issues relating to the GST/HST.
List of GST/HST Info Sheets
GST/HST Memoranda Series
These publications discuss the GST/HST legislation in detail. Published since September 1994, chapters of the GST/HST Memoranda Series are gradually replacing the GST Memoranda.
List of GST/HST Memoranda Series
These are miscellaneous notices regarding changes in CRA policy, notices of change to publications, short announcements regarding the GST/HST and First Nations Tax (FNT).
List of GST/HST Notices
GST/HST Policy Statements
These discuss CRA policy on certain specific GST/HST issues which are not yet covered by the GST/HST Memoranda Series.
List of GST/HST Policy Papers
GST/HST Technical Information Bulletins
(TIBs) are published to announce and discuss in detail changes to the GST/HST legislation.
List of GST/HST Technical Information Bulletins
Income Tax Folios
A Folio gives the CRA's technical interpretation and position on certain provisions contained in the Income Tax Act. Income Tax Folios will replace related Income Tax Interpretation Bulletins.
List of Income Tax Folios
Income Tax Information Circulars (ICs)
An IC generally provides information about administrative, enforcement, or procedural matters relating to income tax law, such as collection policies and the voluntary disclosures program.
List of Income Tax Information Circulars (ICs)
Income Tax Interpretation Bulletins (ITs)
An IT gives the CRA's technical interpretation and position on certain provisions contained in income tax law.
List of Income Tax Interpretation Bulletins (ITs)
Income Tax Technical News
Issued on an ad-hoc basis, an ITTN provides the CRA technical interpretation of various provisions of income tax law. The newsletter format allows a new or revised interpretation to be released quickly.
List of Income Tax Technical News
Tax forms (income tax, excise, GST/HST)
A list of all tax forms by number. Forms are printed or typed documents with blank spaces for inserting required information. Please note that all form numbers start with a letter (e.g., T1-M).
List of Tax forms (income tax, excise, GST/HST)
Tax guides and pamphlets
A list of all tax publications by number. Publications provide information on a topic and/or instructions for filling out forms.
List of Tax guides and pamphlets
A schedule is a form that in generally completed to provide information that is transcribed on another form.
List of Tax schedules
Tax Technical publications
This section contains technical publications related to excise and GST/HST, as well as income tax. It includes information on technical news, notices, rulings, circulars, bulletins, memoranda, policy papers, regulations, and legislation.
List of Tax Technical publications
Taxation Delegation of Ministerial powers, duties, and functions
This provides access to the titles of the designated officials who are authorized by the various acts to exercise powers or perform duties and functions of the Minister of National Revenue.
List of Taxation Delegation of Ministerial powers, duties, and functions
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