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Canada Revenue Agency
Forms and publications
Forms and publications listed by topic

Topics -- E-commerce

Guides

RC2 The Business Number and Your Revenue Canada Accounts
RC4022 General Information for GST/HST Registrants
RC4027 Doing Business in Canada – GST/HST Information for Non-Residents
RC4070 Information for Small Canadian Businesses

Information Circulars

IC77-16 Non-Resident Income Tax
IC78-10 Books and Records Retention / Destruction

Interpretation Bulletins

IT-128R Capital Cost Allowance – Depreciable Property
B-090 GST/HST and Electronic Commerce
ITNEWS-25 Income Tax - Technical News No. 25

Memoranda Series

GST/HST Memoranda Series 2.2 – Small Supplier
GST/HST Memoranda Series 3.3 - Place of Supply
GST/HST Memoranda Series 3.4 – Residence
GST/HST Memoranda Series 4.5.3 - Export - Services and Intellectual Property
GST/HST Memoranda Series 15.1 - General Requirements for Books and Records
GST/HST Memoranda Series 15.2 - Computerized Records

Forms

NR4 Statement of Amounts Paid or Credited to Non-residents of Canada
RC1 Request for a business number and certain program accounts

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Date modified:: 2015-05-12

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