Canada Revenue Agency publications listed by number

This paginated table is initially sorted by Last update, so new and recently updated publications are listed first. You can also sort by Number or Title, or filter the list by entering any part of a publication’s number or title in the Filter items field.

Number Title Last update
GI-196 GST/HST and Commercial Ride-sharing Services 2017-07-25
T4008-PE-7 Payroll Deductions Supplementary Tables - Prince Edward Island- Effective July 1, 2017 2017-06-15
T4008-SK-7 Payroll Deductions Supplementary Tables - Saskatchewan - Effective July 1, 2017 2017-06-15
T4032-PE-7 Payroll Deductions Tables - Income tax deductions - Prince Edward Island - Effective July 1, 2017 2017-06-15
T4032-SK-7 Payroll Deductions Tables - Income tax deductions - Saskatchewan - Effective July 1, 2017 2017-06-15
ED200-1 Regulations Prescribing Fees for Licences Issued Under the Excise Act 1996-07-25
ED200-2 Guidelines for Excise Duty Licensing and Bonding - Application and Issuance of Excise Duty Licenses 2007-09-21
ED200-3 Guidelines for Excise Duty Licensing and Bonding - Guarantee Bonds 2000-12-22
ED200-4 Guidelines for Excise Duty Licensing and Bonding - Change after Issuance of Licence 1995-01-01
ED200-5 Guidelines for Excise Duty Licensing and Bonding - Alterations to Premises after Original Application 2007-09-21
ED200-51 Guidelines for Licensees - Excise Duty Payable on Deficiencies 2007-09-21
ED200-52 Guidelines for Licensees - Signatures 2007-09-21
ED200-53 Guidelines for Licensees - Submissions to the Laboratory and Scientific Services Division 2007-09-21
ED200-55 Guidelines For Licensees - Special Services Payable For The Alcoholometry System Goods And Services 2007-09-21
ED212-1 Brewery Regulations 2006-09-12
ED212-10 Guidelines for Brew on Premises Operations 2002-10-23
ED212-2 Departmental Regulations Respecting Breweries 1996-07-25
ED212-3 Guidelines For Brewery Operations - Excise Supervision 2007-09-21
ED212-4 Guidelines for Brewery Operations - Beer Produced 1999-04-08
ED212-5 Guidelines for Brewery Operations - Loss Allowance 1996-07-25
ED212-6 Guidelines For Brewery Operations - Inter-Brewery Shipments 2007-09-21
ED212-7 Credit Entitlements 2004-07-06
ED212-8 Guidelines for Brewery Operations - Beer Samples for Quality Control Purposes 2007-09-21
ED212-9 Guidelines for Brewery Operations - Destruction of Duty Paid Beer 2007-09-21
EDBN10 Related or Associated Persons Rules for Brewers 2006-07-25
EDBN15 New Filing Period for Licensed Brewers 2011-01-24
EDBN20 Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Beer between Provinces 2014-06-23
EDBN21 K50B Filing and Payment Schedules for Brewers (from January 2015 to June 2017) 2015-03-31
EDBN22 Changes to Excise Duty Rates on Beer 2017-03-22
EDBN23 K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019) 2017-07-28
EDBN3 Reporting Procedures for Brewers 2005-06-06
EDBN6 Excise Duty Rate Changes on Beer Produced by Small and Mid-Sized Brewers 2006-05-11
EDBN7 Excise Duty Rate Changes Impact on Beer Inventories 2006-06-29
EDBN8 Excise Duty Rate Changes for Beer - July 1, 2006 2006-07-25
EDBN9 Reduced Rates of Excise Duty on Beer Brewed in Canada 2006-07-25
EDM1-1-1 The Excise Duty Program 2012-10-05
EDM1-1-2 Regional Excise Duty Offices 2016-11-22
EDM1-1-5 Instrument Approval 2013-02-05
EDM1-1-6 Formulation Approval Process 2004-04-15
EDM1-5-1 Rates of Excise Duty 2014-09-18
EDM10-1-1 Returns and Payments 2013-07-26
EDM10-1-2 Completing an Excise Duty Return - Duty Free Shop 2003-08-26
EDM10-1-3 Completing an Excise Duty Return - Excise Warehouse Licensee 2003-08-26
EDM10-1-4 Completing an Excise Duty Return - Licensed User 2003-08-26
EDM10-1-5 Completing an Excise Duty Return - Special Excise Warehouse Licensee 2003-08-26
EDM10-1-6 Completing an Excise Duty Return - Wine Licensee 2006-12-12
EDM10-1-7 Completing an Excise Duty Return - Spirits Licensee 2003-08-26
EDM10-1-8 Completing an Excise Duty Return - Tobacco Licensee 2013-09-13
EDM10-1-9 Completing an Excise Duty Return - Tobacco Dealer 2012-10-12
EDM10-3-1 Refunds 2012-10-18
EDM2-1-1 Licence Types 2003-06-10
EDM2-2-1 Obtaining and Renewing a Licence 2005-12-20
EDM2-2-2 Security Requirements for Certain Licensees and for Prescribed Persons Importing Tobacco Products 2014-12-24
EDM2-2-3 Government of Canada Bonds and Surety Bonds 2014-12-24
EDM2-2-4 Approved Financial Institutions and Acceptable Bonding Companies 2017-01-13
EDM2-3-1 Registration Types 2003-06-10
EDM2-4-1 Obtaining a Registration 2005-12-20
EDM3-1-1 Producers and Packagers of Spirits 2013-01-08
EDM3-1-2 Licensed Users 2013-10-31
EDM3-1-3 Registered Users 2003-07-23
EDM3-1-4 Alcohol Registrants 2003-06-23
EDM3-2-3 Labelling of Containers of Spirits 2008-05-12
EDM3-4-1 Losses of Spirits 2004-04-15
EDM3-8-1 Special Containers of Spirits 2007-10-19
EDM4-1-1 Producers and Packagers of Wine 2014-06-20
EDM4-1-2 Small Producers of Wine 2005-03-07
EDM4-1-3 Ferment-On-Premises Registrants 2003-06-23
EDM4-2-3 Labelling of Containers of Wine 2008-05-12
EDM4-4-1 Losses of Wine 2004-04-15
EDM4-8-1 Special Containers of Wine 2007-10-19
EDM5-1-1 Denatured Alcohol and Specially Denatured Alcohol 2005-04-25
EDM7-1-1 Manufacturers of Tobacco Products 2013-07-05
EDM7-1-2 Tobacco Dealers 2013-07-05
EDM7-1-4 Duty Free Shop Operators 2013-02-20
EDM8-1-1 Excise Warehouses 2013-10-04
EDM8-1-2 Special Excise Warehouses 2013-08-29
EDM9-1-1 General Requirements for Books and Records 2003-11-10
EDM9-3-1 Export Documentation 2005-01-31
EDN11 Excise Duty Exemption on 100% Canadian Wine 2006-05-11
EDN12 Regulations Amending the Denatured and Specially Denatured Alcohol Regulations 2006-05-31
EDN13 Amendment to the Claiming of Deductions or Refunds 2006-06-07
EDN14 Excise Duty Rate Changes - Impact on Spirits and Wine Inventories 2006-06-29
EDN15 Additional Information Relating to the Excise Duty Exemption on 100% Canadian Wine 2006-06-29
EDN2 Exports of Alcohol and Tobacco Products Using Form B60 2004-03-30
EDN20 Budget 2008 - Excise Duty on Imitation Spirits 2008-03-28
EDN22 Excise Duty Returns and Refunds - Additional Instructions 2008-08-22
EDN23 Issuance of Age and Origin Certificates 2009-08-14
EDN24 New Stamping Regime for Tobacco Products 2010-07-30
EDN25 Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee 2010-09-03
EDN26 New Excise Stamp Security Features 2010-09-23
EDN28 Becoming a Prescribed Person under the New Tobacco Stamping Regime 2011-03-01
EDN29 Tobacco Stamping Regime - Excise Stamp Order Process 2011-03-01
EDN30 Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations 2011-06-27
EDN31 Amendment to the Importation of Intoxicating Liquors Act 2012-06-28
EDN32 Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 2012-06-22
EDN33 Changes to Excise Duty Rates on Manufactured Tobacco 2013-03-21
EDN34 Notice to all Tobacco Manufacturers – Prescribed Brands of Tobacco Products 2013-10-08
EDN35 Changes to Excise Duty Rates on Tobacco Products 2014-02-11
EDN36 Cigarette Inventory Tax 2014-02-11
EDN37 Questions and Answers on the Cigarette Inventory Tax 2014-02-11
EDN38 Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Spirits between Provinces 2014-06-23
EDN39 Notice to All Tobacco Manufacturers – Prescribed Brands of Tobacco Products 2014-11-06
EDN40 Semi-Annual Reporting Period for Certain Licensees 2015-01-21
EDN41 Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 2016-05-06
EDN42 Changes to Excise Duty Rates on Tobacco Products 2017-03-22
EDN43 Cigarette Inventory Tax 2017-03-22
EDN44 Questions and Answers on the Cigarette Inventory Tax 2017-03-22
EDN45 Changes to Excise Duty Rates on Spirits and Wine 2017-03-22
EDN8 Age and Origin Certificates for Exported Distilled Spirits 2005-10-22
EDN9 Excise Duty Rate Changes - July 1, 2006 2006-05-11
ATSCRATES Air Travellers Security Charge (ATSC) Rates 2010-04-15
CONTACTS Excise Taxes and Other Levies – Contacts 2017-08-01
CURRATE Current Rates of Excise Taxes - Revised April 2008 2008-04-23
ETSL1 Changes in Excise Levies on Tobacco Products 2000-07-06
ETSL10 Notice to Suppliers of Tobacco products - Additional Federal Tobacco Tax Inventory Rebate 1996-05-10
ETSL11 Notice to Suppliers of Tobacco Products to Vendors in Nova Scotia, New Brunswick and Prince Edward Island 1995-08-22
ETSL12 Federal Tobacco Tax Inventory Rebate 1995-08-22
ETSL13 Suppliers of Tobacco Products to Retailers in Prince Edward Island 1995-08-22
ETSL14 Notice to Suppliers of Tobacco Products to Retailers in Prince Edward Island 1995-08-22
ETSL15 Notice to Suppliers of Tobacco Products to Retailers in Nova Scotia 1995-08-22
ETSL16 Suppliers of Tobacco Products to Retailers in New Brunswick 1995-08-22
ETSL17 Suppliers of Tobacco Products to Retailers in Prince Edward Island 2000-07-06
ETSL19 Application of the Air Transportation Tax - Employee Travel 1995-08-22
ETSL2 Changes in Federal Excise Tax on Tobacco Products for Sale in Ontario 1995-08-22
ETSL21 Notice to Licensed Air Carriers 1995-08-22
ETSL22 Notice to manufactures and Wholesalers of Gasoline 1995-08-22
ETSL23 Application to the Purchase of Charter Air Transportation by Diplomats 1995-08-22
ETSL24 Changes in the Rates of the Federal Excise Tax on Cigarettes and Tobacco Sticks Sold in Prince Edward Island 1995-09-11
ETSL25 Notice to all Tobacco Manufacturers and Wholesalers - Tobacco Tax Rebate - Prince Edward Island 1995-09-11
ETSL26 Notice to All Licensed Air Carriers - Application to Employee Travel within the Taxation Area 1995-08-25
ETSL27 Notice to All Licensed Air Carriers - Cancellation of Memorandum et 108 - Air Transportation Tax Instruction 1995-08-25
ETSL28 Notice to all Tobacco Manufacturers and Wholesalers 1995-11-24
ETSL29 Notice to all Magazine Publishers and Distributors Periodicals - Split-run Editions 1996-01-29
ETSL29A Notice: Questions and Answers - Periodicals - Split-Run Editions 1996-04-02
ETSL3 Changes in Federal Excise Tax - Licensed air carriers: Changes in Air Transportation Tax 2000-07-06
ETSL30 Notice to Manufacturers and Wholesalers of Refined Petroleum Products 1996-04-03
ETSL31 Notice to all Licensed Air Carriers 1996-11-29
ETSL32 Notice to Operators of 'Wine on Premises' Establishments 1996-12-13
ETSL35 Notice to All Licensed Air Carriers - Changes to the Air Transportation Tax (ATT) 1998-01-22
ETSL36R Basic Facts - Insurance Premiums Other Than Marine 2005-02-28
ETSL37 Notice to all Licensed Air Carriers Repeal of the Air Transportation Tax (ATT) 1998-10-01
ETSL39 Wholesalers' Bonds to be Transferred to the Summerside Tax Centre 2001-01-22
ETSL4 Federal Tobacco Tax Inventory Rebate to Large Retailers and Suppliers of Tobacco Products - Federal Tobacco Tax Inventory 1995-08-22
ETSL40 Amendments to the Excise Tax Act: Automobiles and Air Conditioners 2001-03-20
ETSL41 Amendments to the Excise Tax Act: Waiver or Cancellation of Interest of Penalties 2001-03-20
ETSL43 Imposition of the air travellers security charge 2002-04-25
ETSL44 Proposed Legislation and Regulations Relating to Ships' Stores Provisions 2002-06-06
ETSL45 Air Travellers Security Charge (ATSC) - Refunds 2002-11-06
ETSL46 Air Travellers Security Charge - Rate Reductions For Air Transportation Within Canada 2003-02-19
ETSL47 February 18, 2003 Budget Highlights 2003-02-19
ETSL48 Repeal of the excise tax on wines - Part IV of the Excise Tax Act 2003-03-26
ETSL49 Repeal of the excise tax on tobacco products - Parts III, VI, and VII of the Excise Tax Act 2003-04-07
ETSL5 Notice to Vendors of Tobacco products - Interprovincial Movement of Provincially Marked Tobacco Products 1995-08-22
ETSL50 Rate Reductions for the Air Travellers Security Charge 2004-03-23
ETSL52 Changes to the List of Airports Where the Air Travellers Security Charge is Levied 2004-12-20
ETSL53 Phase Out of the Excise Tax on Jewellery Products 2005-02-24
ETSL54 Rate Reductions for the Air Travellers Security Charge 2005-06-03
ETSL55 Changes to the Excise Tax on Clocks and Watches 2005-12-07
ETSL56 Proposed Changes to the Canada Revenue Agency Excise Tax End-User Refund Policy 2006-02-08
ETSL57 Application of the Excise Tax on Air Conditioners in Unsalvageable or Scrap Vehicles 2006-03-22
ETSL58 Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy Until December 31, 2006 2006-03-23
ETSL59 Rate Reductions for the Air Travellers Security Charge 2006-05-09
ETSL6 Notice to Suppliers of Unmarked Cigarettes to Retailers on Reserves in Ontario 1995-08-22
ETSL60 Elimination of the Excise Tax on Jewellery Products 2006-05-03
ETSL61 Extension of the Canada Revenue Agency Excise Tax End-User Refund Policy until June 30, 2007 2006-12-07
ETSL64 Imposition of Excise Tax on Fuel-Inefficient Vehicles 2007-06-13
ETSL65 Statutory End-User Refund Program and Elimination of Excise Tax Exemption for Renewable Fuels 2007-03-26
ETSL66 For Discussion Purposes Only - Application of Excise Tax to Diesel Fuel used in the Generation of Electricity for the Provision of Hotel Services on Vehicles 2007-08-22
ETSL67 Notice to all Air Carriers: Rate Reductions for the Air Travellers Security Charge 2007-12-19
ETSL68 Frequently Asked Questions Regarding Part 1 of the Excise Tax Act 2008-02-08
ETSL69 Proposed Amendment to the Ships' Stores Regulations to Include Renewable Fuels 2008-04-25
ETSL7 Changes in Federal Excise Taxes on Tobacco Products for Sale in Prince Edward Island 1995-08-22
ETSL70 Notice to all Producers of Renewable Fuels 2014-11-20
ETSL71 Regulations Amending the Ships' Stores Regulations (2009) 2009-07-21
ETSL72 Notice to all Air Carriers - Rate Increases for the Air Travellers Security Charge 2010-03-05
ETSL73 Notice to the Transportation Sector and Commodity Tax Practitioners - Request For Consultation on the Administration of the Excise Tax Exemption for Diesel Fuel Used in the Generation of Electricity Relating to Hotel Services on Vehicles 2010-03-15
ETSL74 Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries 2010-03-24
ETSL75 Notice to Excise Tax Licensees and Account Holders - New Version of Form B200, Excise Tax Return 2010-10-01
ETSL76 Notice to Excise Tax Licensees in the Canadian Fuel Industry Sector 2011-12-20
ETSL77 Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel 2016-06-03
ETSL8 Notice to Suppliers of Tobacco Products to Retailers in New Brunswick 1995-08-22
ETSL9 Changes in Federal Excise Taxes on Tobacco Products for Sale in Nova Scotia 1995-08-22
RATES Historical Rates of Excise Taxes 2001-11-22
RC4634 Notice to Brokers, Agents, Insured and Insurers / Excise Tax Act - Part I 2014-07-04
SWLN1 Transitional Rules for Option B regions for the months of October, November and December 2006 2006-11-28
SWLN10 Surge Charge - Alberta Region (November 2008) 2008-12-16
SWLN11 Third Country Adjustment Refund 2008-12-18
SWLN12 Third Country Adjustment Refund (October 2007 to March 2008) 2008-12-18
SWLN13 Surge Charge - Alberta Region (June 2009) 2009-07-21
SWLN14 Surge Charge - Alberta Region (July 2009) 2009-08-19
SWLN15 Surge Charge - Alberta Region (August 2009) 2009-09-24
SWLN16 Surge Charge - Alberta Region (September 2009) 2009-10-28
SWLN17 Surge Charge - Alberta Region (October 2009) 2009-11-24
SWLN18 Surge Charge­ - Alberta Region (November 2009) 2009-12-22
SWLN19 Notice to Independent Remanufacturers - Calculation of Export Price 2009-12-29
SWLN2 Notice to Recipients of Duty Deposit Refunds 2007-01-12
SWLN20 Surge Charge­ - Alberta Region (December 2009) 2010-01-19
SWLN21 Surge Charge - Alberta Region (January 2010) 2010-02-18
SWLN22 Surge Charge - Alberta Region (March 2010) 2010-04-26
SWLN23 Export Charge Rate for June 2010 Reduced to 0% - Registrants Must Continue to File Returns 2010-05-20
SWLN24 Surge Charge - Alberta Region (April 2010) 2010-05-26
SWLN25 Surge Charge - Alberta Region (May 2010) 2010-06-22
SWLN26 Notice to Wholesalers - Calculation of Export Price 2010-08-13
SWLN27 Additional 10% Export Charge for Option B Regions 2010-08-18
SWLN28 Surge Charge – Alberta Region (July 2010) 2010-08-20
SWLN29 Surge Charge ‑ Alberta Region (August 2010) 2010-09-21
SWLN3 Calculation of Export Price 2009-05-25
SWLN30 Notice to Independent Remanufacturers - Calculation of the Yield Loss Percentage 2010-09-24
SWLN31 Surge Charge - Alberta Region (September  2010) 2010-10-22
SWLN32 Surge Charge - Alberta Region (October 2010) 2010-11-25
SWLN33 Surge Charge – Alberta Region (November  2010) 2011-01-07
SWLN34 Surge Charge – Alberta Region (December 2010) 2011-01-14
SWLN35 Additional Export Charge for Ontario and Quebec Regions 2011-02-14
SWLN36 Surge Charge - Alberta Region (January 2011) 2011-02-28
SWLN37 Refund of Alberta Surge Charge for October 2008 2011-03-02
SWLN38 Surge Charge – Alberta Region (March 2011) 2011-04-19
SWLN39 Termination of the 10% Additional Export Charge and Refund  of  Overpayments 2011-06-24
SWLN4 Security Requirements for Non-Resident Persons and Persons Without a Permanent Establishment in Canada 2010-04-23
SWLN40 Surge Charge - Alberta Region (June 2011) 2011-07-21
SWLN41 Surge Charge – Alberta Region (September  2011) 2011-10-18
SWLN42 Surge Charge - Alberta Region (November  2011) 2011-12-22
SWLN43 Surge Charge – Alberta Region (July 2012) 2012-08-28
SWLN44 Surge Charge – Alberta Region (October 2012) 2012-11-20
SWLN45 The Export Charge 2013-04-22
SWLN46 Termination of the Additional Export Charge for the Ontario and Quebec Regions 2014-04-01
SWLN47 Surge Charge – Alberta Region (April 2015) 2015-05-21
SWLN48 Surge Charge - Alberta Region (May 2015) 2015-06-19
SWLN49 Surge Charge – Alberta Region (June 2015) 2015-07-18
SWLN5 Certification of Independent Remanufacturers 2010-04-23
SWLN50 Surge Charge - Alberta Region (August 2015) 2015-09-28
SWLN51 Termination of the Export Charge Imposed under the Softwood Lumber Products Export Charge Act, 2006 2015-10-09
SWLN52 Expiry of the Softwood Lumber Agreement, 2006 2015-10-09
SWLN53 Surge Charge - Alberta Region (September 2015) 2015-10-23
SWLN6 Calculating and Reporting the Surge Charge 2008-04-23
SWLN7 Surge Charge - Alberta Region (March 2007) 2008-04-23
SWLN8 American Consumption of Softwood Lumber Products Regulations 2008-11-26
SWLN9 Surge Charge­ - Alberta Region (October 2008) 2008-11-27
X1-4 Definitions 2000-04-17
X2-1 Licences 2000-04-17
X2-2 Small Manufacturers 2000-04-17
X2-3 Bonds Given as Security by Licensed Wholesalers 2000-04-17
X3-1 Goods Subject to Excise Tax 2013-07-22
X3-2 Liability for Tax 2013-07-22
X6-1 Books and Records 2013-10-31
X6-2 Returns and Payments 2013-07-24
X6-3 Objections and Appeals 2013-09-12
X7-1 Special Levies - Insurance Premiums 2009-02-11
EP-001 The Meaning of the Term 'Heating Oil' for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA) 2002-05-30
EP-002 The Status of Bunker C Fuel Oil for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA) 2002-05-30
EP-003 Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles 2016-06-28
GI-001 Products Commonly Described as Dietary Supplements 2004-08-17
GI-002 Sales of Farmland by Individuals 2004-08-17
GI-003 Sales of Vacant Land by Individuals 2004-08-17
GI-004 Sales by Individuals of Owner-Occupied Homes 2004-08-17
GI-005 Sale of a Residence by a Builder Who is an Individual 2010-07-09
GI-006 ABM Services 2006-12-06
GI-007 Operating a Bed and Breakfast in Your Home 2006-09-21
GI-008 Harbour Authorities 2004-10-07
GI-009 Consigned Goods 2004-11-01
GI-010 Auctioneers 2005-01-18
GI-011 Water Haulers 2005-02-16
GI-012 Agents 2005-11-21
GI-019 Newspaper Carriers 2006-09-12
GI-020 Bars 2006-10-04
GI-021 Snack Foods 2006-10-04
GI-022 Application of the GST/HST to Sales of Water 2006-10-13
GI-023 Direct Sellers' Sales Aids 2010-08-03
GI-024 Harmonizing the Administrative Provisions Respecting Standardized Accounting 2006-12-06
GI-025 The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals 2007-02-26
GI-027 Foreign Convention and Tour Incentive Program - Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents 2008-02-14
GI-028 Foreign Convention and Tour Incentive Program - Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases 2008-02-14
GI-029 Foreign Convention and Tour Incentive Program - Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases 2008-02-14
GI-030 Foreign Convention and Tour Incentive Program - Non-Registered Organizers of Foreign Conventions: Rebate for Purchases 2008-02-14
GI-031 Foreign Convention and Tour Incentive Program - Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions 2008-02-14
GI-032 Foreign Convention and Tour Incentive Program - Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages 2008-02-14
GI-033 Foreign Convention and Tour Incentive Program - Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages 2008-02-14
GI-034 Exports of Intangible Personal Property 2007-04-23
GI-036 Beverages 2007-07-10
GI-037 Children's Camps Operated by Public Sector Bodies 2014-12-30
GI-038 The 2008 GST/HST Rate Reduction 2007-11-30
GI-039 Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements 2007-11-30
GI-040 Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements 2007-11-30
GI-041 The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses 2007-11-30
GI-044 Foreign Convention and Tour Incentive Program - Tour Packages: What Is an Eligible Tour Package 2008-09-05
GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget 2008-03-04
GI-046 Foreign Convention and Tour Incentive Program - Hunting and Fishing Packages 2008-06-27
GI-047 Taxidermy - Animal, Bird and Fish Mounts 2008-06-27
GI-048 Fertilizer and Pesticides 2008-07-02
GI-049 Fishing Equipment and Products 2009-01-12
GI-051 Zero-Rated Farm Equipment 2009-02-19
GI-052 Direct Selling Industry - The Network Sellers Method for Network Sellers and Sales Representatives 2010-10-21
GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Freight Transportation Services 2010-02-12
GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Passenger Transportation Services 2010-02-12
GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Transportation Passes 2010-06-21
GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Services 2010-07-23
GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Memberships 2010-02-12
GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Admissions 2010-02-12
GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Intangible Personal Property 2010-07-23
GI-060 Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Newspapers 2010-02-26
GI-062 Point-of-Sale Rebate on Feminine Hygiene Products 2014-08-26
GI-063 Point-of-Sale Rebate on Children's Goods 2014-08-26
GI-064 Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Prepared Food and Beverages 2010-07-23
GI-065 Point-of-Sale Rebate on Books 2014-08-26
GI-066 How a Charity Completes Its GST/HST Return 2015-05-08
GI-067 Basic GST/HST Guidelines for Charities 2015-06-24
GI-068 Basic GST/HST Guidelines for Public Institutions 2015-06-24
GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Direct Sellers and Independent Sales Contractors 2010-03-15
GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Goods 2010-07-23
GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages 2010-05-05
GI-072 HST and First Nations in Ontario and British Columbia 2010-05-10
GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Ontario and B.C. Government Entities 2010-05-25
GI-074 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Rights 2011-05-17
GI-075 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Returns and Exchanges 2010-06-07
GI-076 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements 2010-06-11
GI-077 Harmonized Sales Tax: Purchasers of New Housing in Ontario 2010-06-11
GI-078 Harmonized Sales Tax: Purchasers of New Housing in British Columbia 2010-06-11
GI-079 Harmonized Sales Tax: Ontario New Housing Rebate 2010-06-24
GI-080 Harmonized Sales Tax: British Columbia New Housing Rebate 2010-06-24
GI-081 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in British Columbia 2010-11-24
GI-082 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario 2010-11-24
GI-083 Harmonized Sales Tax: Information for Builders of New Housing in Ontario 2010-06-21
GI-084 Harmonized Sales Tax: Information for Builders of New Housing in British Columbia 2010-06-21
GI-085 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario 2010-06-25
GI-086 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia 2010-06-25
GI-087 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia 2010-06-25
GI-088 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate 2010-07-19
GI-089 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate 2010-07-19
GI-090 Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia 2010-10-07
GI-091 Harmonized Sales Tax: Information for Landlords of New Rental Housing 2010-06-30
GI-092 Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia 2010-07-29
GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate 2010-07-05
GI-094 Harmonized Sales Tax: British Columbia New Residential Rental Property Rebate 2010-07-05
GI-095 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia 2013-04-04
GI-096 Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia 2013-04-04
GI-097 Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia 2010-07-12
GI-098 Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia 2011-05-17
GI-099 Builders and Electronic Filing Requirements 2013-04-12
GI-100 Harmonized Sales Tax: Builders and Recaptured Input Tax Credits 2010-08-23
GI-101 Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia 2011-05-31
GI-102 Nova Scotia HST Rate Increase: Sales and Rentals of Non residential Real Property 2010-11-02
GI-103 Nova Scotia HST Rate Increase: Progress Payments and Holdbacks 2010-11-02
GI-104 Nova Scotia HST Rate Increase: Sales and Rentals of New Housing 2010-11-02
GI-105 How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia 2010-07-14
GI-106 Ontario First Nations Point-of-Sale Relief - Reporting Requirements for GST/HST Registrant Suppliers 2011-06-07
GI-107 Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops 2010-07-26
GI-108 Applying the 2010 Nova Scotia HST Rate Increase - Personal Property 2010-09-17
GI-109 Applying the 2010 Nova Scotia HST Rate Increase - Services 2010-09-17
GI-110 Applying the 2010 Nova Scotia HST Rate Increase - Admissions and Memberships 2010-09-17
GI-111 Applying the 2010 Nova Scotia HST Rate Increase - Transportation Services and Passes 2010-09-17
GI-112 Specially Designed Training to Assist Individuals with a Disorder or Disability 2014-08-15
GI-113 Specially Designed Training to Assist Individuals with Autism 2014-08-15
GI-114 Application of GST/HST to Indian Individuals 2014-01-30
GI-115 Application of GST/HST to Indian Bands and Band-empowered Entities 2011-02-03
GI-116 Information for Businesses Located on a Reserve 2011-02-03
GI-117 Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities 2014-01-30
GI-118 Builders and GST/HST NETFILE 2013-04-12
GI-119 Harmonized Sales Tax – New Place of Supply Rule for Sales of Specified Motor Vehicles 2011-07-06
GI-120 Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit 2011-07-06
GI-121 Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate 2017-08-15
GI-122 The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario 2011-09-20
GI-123 Application of GST/HST to Residential Care Services Provided in Ontario 2011-10-25
GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing 2012-01-04
GI-125 Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors 2012-04-17
GI-126 Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors 2012-04-17
GI-127 Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means 2012-08-20
GI-128 Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates 2012-09-06
GI-129 Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates 2012-09-06
GI-130 Stated Price Net of the Enhanced British Columbia New Housing Rebate 2012-09-06
GI-131 Phasing Out of the Penny 2012-12-19
GI-132 Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period 2012-12-14
GI-133 Application of the GST/HST to Lift Chairs 2012-01-07
GI-134 Insurance - Appraisals of Damage Caused to Property 2013-01-15
GI-135 Prince Edward Island: Transition to the Harmonized Sales Tax - Services 2013-03-06
GI-136 Prince Edward Island: Transition to the Harmonized Sales Tax - Intangible Personal Property 2013-03-06
GI-137 Prince Edward Island: Transition to the Harmonized Sales Tax - Memberships 2013-03-06
GI-138 Prince Edward Island: Transition to the Harmonized Sales Tax - Passenger Transportation Services 2013-03-06
GI-139 Prince Edward Island: Transition to the Harmonized Sales Tax - Admissions 2013-03-06
GI-140 Prince Edward Island: Transition to the Harmonized Sales Tax - Freight Transportation Services 2013-03-06
GI-141 Prince Edward Island: Transition to the Harmonized Sales Tax - Transportation Passes 2013-03-06
GI-142 Prince Edward Island: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Property 2013-03-06
GI-143 Prince Edward Island: Transition to the Harmonized Sales Tax - Tour Packages 2013-03-06
GI-144 Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island 2013-03-12
GI-145 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island 2013-03-12
GI-146 Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island 2013-03-12
GI-147 Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island 2013-03-12
GI-148 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate 2013-03-12
GI-149 Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island 2013-03-12
GI-150 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Prince Edward Island 2013-03-12
GI-151 Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island 2013-03-12
GI-152 Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Prince Edward Island 2013-03-12
GI-153 Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island 2013-03-12
GI-154 Prince Edward Island: Transition to the Harmonized Sales Tax – Payment of the GST/HST by Prince Edward Island Government Entities 2013-03-15
GI-155 British Columbia: Transition to the Goods and Services Tax - Payment of the GST/HST by B.C. Government Entities 2013-03-15
GI-156 Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing 2013-03-21
GI-157 Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Rebate for Builders of New Housing 2013-03-21
GI-158 Payment of the GST/HST by Quebec Government Entities 2013-03-26
GI-159 HST and First Nations in Prince Edward Island 2013-03-26
GI-160 Prince Edward Island: Transition to the Harmonized Sales Tax - Goods 2013-03-28
GI-161 Prince Edward Island: Transition to the Harmonized Sales Tax - Returns and Exchanges 2013-03-28
GI-162 Prince Edward Island: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements 2013-03-28
GI-163 Harmonized Sales Tax: Leases of Real Property in Prince Edward Island 2013-04-16
GI-164 Prince Edward Island: Transition to the Harmonized Sales Tax - Information for Non-registrant Builders 2013-04-16
GI-165 Prince Edward Island: Transition to the Harmonized Sales Tax - Builders and Recaptured Input Tax Credits 2013-04-16
GI-166 Application of the GST/HST to Home Care Services 2013-09-04
GI-167 Application of the GST/HST to Core Charges 2014-05-09
GI-168 The GST/HST Implications of the Construction of Secondary Housing Units (Laneway Housing) 2014-06-19
GI-169 Point-of-Sale Rebate on Heating Oil 2014-08-19
GI-170 Charter Flights Supplied to Third-Party Charterers 2015-05-21
GI-171 Phasing out of Recaptured Input Tax Credits in Ontario 2015-06-03
GI-172 Public Service Bodies' Rebate for Charities Resident Only in British Columbia 2016-04-01
GI-173 Public Service Bodies' Rebate for Charities Resident Only in New Brunswick 2016-04-01
GI-174 Public Service Bodies' Rebate for Charities Resident Only in Newfoundland and Labrador 2016-04-01
GI-175 Public Service Bodies' Rebate for Charities Resident Only in Nova Scotia 2016-04-01
GI-176 Public Service Bodies' Rebate for Charities Resident Only in Ontario 2016-04-01
GI-177 Public Service Bodies' Rebate for Charities Resident Only in Prince Edward Island 2016-04-01
GI-178 Public Service Bodies' Rebate for Charities Resident in One or More Non participating Provinces 2016-04-01
GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province 2016-04-01
GI-180 Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in British Columbia 2016-04-01
GI-181 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick 2016-04-01
GI-182 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador 2016-04-01
GI-183 Public Service Bodies' Rebate for Qualifying Non- profit Organizations Resident Only in Nova Scotia 2016-04-01
GI-184 Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in Ontario 2016-04-01
GI-185 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island 2016-04-01
GI-186 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces 2016-04-01
GI-187 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province 2016-04-01
GI-188 New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property 2016-06-29
GI-189 New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders 2016-06-29
GI-190 New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing 2016-06-29
GI-191 New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate 2016-06-29
GI-192 Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property 2016-09-14
GI-193 Prince Edward Island HST Rate Increase – Information for Non-registrant Builders 2016-09-14
GI-194 Prince Edward Island HST Rate Increase - Sales and Rentals of New Housing 2016-09-14
GI-195 Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate 2016-09-14
NOTICE110 Notice - Chemainus First Nation Tax (Chemainus Community Improvement Fee) 2000-08-24
NOTICE113 Buffalo Point First Nation Tax 2000-09-28
NOTICE114 Notice to Suppliers of Taxable Goods and Services to Prince Edward Island (PEI) Government Departments and Agencies 2000-10-02
NOTICE119 Treaty Land Entitlement (Manitoba) Remission Order 2001-01-22
NOTICE123 NOTICE - Adams Lake First Nation Tax - Adams Lake Community Improvement Fee 2001-04-25
NOTICE125 Tzeachten First Nation Tax (Tzeachten Sales Tax) 2001-07-09
NOTICE143 Application of GST/FNGST to Yukon First Nations and their Members 2008-09-18
NOTICE155 Cowichan Tribes First Nation Tax (Cowichan Tribes Community Improvement Fee) 2002-05-30
NOTICE166 Draft Policy Statement on the GST/HST implications of the transfers of property referred to in paragraph 272.1(7)(c) of the Excise Tax Act 2003-05-01
NOTICE172 GST/HST Announcement - Designation process for barter exchange networks 2003-08-06
NOTICE181R The Application of the GST/HST to Independent Medical Evaluations and Other Independent Assessments 2004-02-16
NOTICE198 Kwanlin Dun First Nation 2005-04-11
NOTICE199 Procurement cards - Documentary Requirements for Claiming Input Tax Credits 2005-07-11
NOTICE204 Labrador Inuit 2005-12-19
NOTICE205 FNGST Imposed on Tlicho Lands 2005-12-19
NOTICE206 Carcross/Tagish First Nation 2006-01-10
NOTICE207 Draft, The GST/HST Real Property Implications of Constructing or Purchasing, and Operating a Residential Care Facility 2006-02-08
NOTICE208 Little Shuswap Lake First Nations Tax (Little Shuswap Lake Community Improvement Fee) 2006-04-27
NOTICE212 Harmonization of Administrative Provisions (Standardized Accounting) Legislative Amendments to Part IX of the Excise Tax Act - Questions and Answers 2006-07-12
NOTICE214 Implementation of the Tsawout First Nations Goods and Services Tax (FNGST) 2006-09-29
NOTICE217 GST/HST Notice No. 217 Rainy River First Nations Settlement Agreement Remission Order 2007-03-09
NOTICE222 Implementation of the Kwanlin Dun First Nations Goods and Services Tax (FNGST) 2007-08-28
NOTICE223 Implementation of the Nunatsiavut First Nations Goods and Services Tax (FNGST) 2007-09-04
NOTICE224 Draft Policy Statement: The GST/HST Real Property Implications of Constructing, or Purchasing, and Operating a Residential Care Facility 2007-09-10
NOTICE226 GST/HST Rate Reduction in 2008 2007-12-18
NOTICE227 The Order Amending the Labrador Innu Settlements Remission Order, 2003 Comes into Force 2007-11-20
NOTICE229 Implementation of the Carcross/Tagish First Nations Goods and Services Tax 2007-12-24
NOTICE230 First Nations Goods and Services Tax (FNGST) imposed by Shuswap, Akisqnuk, Lower Kootenay, St. Mary's and Tobacco Plains First Nations 2007-12-27
NOTICE234 Nisga'a Citizens and GST/HST 2008-06-02
NOTICE237 Implementation of the Nisga'a First Nations Goods and Services Tax (FNGST) 2008-08-19
NOTICE238 First Nations Having a Self-Government Agreement Ending Indian Act Tax Relief - Determining Tax Relief for Indian Members Who Are Not Citizens 2008-10-31
NOTICE239 The Tsleil-Waututh Nation Implements the First Nations Goods and Services Tax (FNGST) 2008-11-28
NOTICE240 First Nations Goods and Services Tax (FNGST) Imposed by the Whitecap Dakota First Nation 2008-12-30
NOTICE241 Whether an Application for the First Nations Self-Government Refund May Include the FNGST 2009-01-28
NOTICE244 Harmonized Sales Tax for Ontario - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario 2009-12-11
NOTICE245 Supreme Court of Canada Decision - United Parcel Service Canada Ltd. v. Her Majesty the Queen [2009] 2009-09-30
NOTICE246 Harmonized Sales Tax for British Columbia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia 2009-12-11
NOTICE248 Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits 2009-12-24
NOTICE249 Questions and Answers on the New Reporting Requirements for GST/HST Registrants 2010-01-04
NOTICE252 Notice of Change - GST/HST Technical Information Bulletin B-094, Amendments to the Point-of-Sale Rebate for Printed Books 2010-04-09
NOTICE253 Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers for Public Service Bodies 2010-09-17
NOTICE254 Collecting First Nations Taxes in a Participating Province 2010-05-10
NOTICE256 HST Rate Increase for Nova Scotia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia 2010-08-12
NOTICE257 For discussion purposes only: The GST/HST Rebate for Pension Entities 2010-10-08
NOTICE258 Reminder - Letter of Good Standing for Claiming the Ontario and British Columbia Provincial Transitional New Housing Rebates 2010-11-02
NOTICE259 Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) 2011-10-20
NOTICE261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity 2010-12-21
NOTICE263 Maa-nulth First Nations 2011-03-17
NOTICE264 Sales Made to Indians and Documentary Evidence - Temporary Confirmation of Registration Document 2012-08-20
NOTICE265 GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) 2011-05-30
NOTICE266 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 2011-09-09
NOTICE267 Buffalo Point First Nation Implements the First Nations Goods and Services Tax 2011-10-24
NOTICE268 Songhees First Nation Implements the First Nations Goods and Services Tax 2011-12-20
NOTICE269 For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources 2012-02-15
NOTICE270 Elimination of the HST in British Columbia in 2013 - Questions and Answers 2012-02-24
NOTICE271 Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1) 2012-03-14
NOTICE272 Harmonized Sales Tax – Proposed Enhancements to the British Columbia New Housing Rebates and New Residential Rental Property Rebates 2012-03-19
NOTICE273 GST/HST Rulings Service - Eligibility of Tours under the Foreign Convention and Tour Incentive Program 2012-05-04
NOTICE274 For discussion purposes only - Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities - Entitlement to Rebates and Tax Status of Services 2012-06-28
NOTICE276 Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing 2013-05-03
NOTICE277 The Nekaneet First Nation Implements the First Nations Goods and Services Tax 2012-10-09
NOTICE278 Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services 2012-12-07
NOTICE279 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. 2012-12-07
NOTICE280 Section 172.1 Information Requirements 2013-01-09
NOTICE281 Subsection 172.1(4) Election for Specified Pension Entity 2013-01-09
NOTICE282 Harmonized Sales Tax for Prince Edward Island - Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26
NOTICE283 The Matsqui First Nation Implements the First Nations Goods and Services Tax 2013-05-10
NOTICE284 Bare Trusts, Nominee Corporations and Joint Venture 2014-02-06
NOTICE285 Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies 2014-07-28
NOTICE286 Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates 2014-10-31
NOTICE287 CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts 2015-01-23
NOTICE288 Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions 2015-04-02
NOTICE289 Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax 2015-07-23
NOTICE290 Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections 2015-12-02
NOTICE291 Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax 2015-12-10
NOTICE292 Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador - Questions and Answers 2015-12-23
NOTICE293 Tla'amin Nation – Ratification of Final Agreement 2016-03-29
NOTICE294 Questions and Answers on Simplified Reporting of Specified Housing Supplies 2016-05-04
NOTICE295 Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen 2016-05-19
NOTICE296 Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters 2016-05-19
NOTICE297 HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-06-29
NOTICE298 New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick 2016-06-29
NOTICE299 Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador 2016-06-29
NOTICE300 Déline First Nation Ratification of their Final Self-Government Agreement 2016-08-19
NOTICE301 Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-09-14
NOTICE302 Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island 2016-09-14
NOTICE303 Changes to the Closely-related Test 2016-11-22
NOTICE304 GST/HST Pension Plan Rules for Master Trusts 2017-04-28
NOTICE305 Questions and Answers on the Proposed GST/HST Treatment of Supplies of Naloxone 2017-04-28
NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2017-04-28
NOTICE89 First Nation Tax 1998-08-01
NOTICE91 Information Regarding "Brew on Premises" Operators 1999-05-13
NOTICE92A Kamloops First Nation Tax 1999-08-01
NOTICE92B Questions and Answers Westbank First Nation Tax (FNT) 1998-06-18
NOTICE96 First Nation Tax (FNT) 1999-09-09
P-006 Tax Credits in Relation to Supply of Fuel to Carriers 1995-01-01
P-008 Modifying the Length of Fiscal Months in a Quarter 1995-01-01
P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999) 1999-01-04
P-015 Treatment of Bare Trusts Under the Excise Tax Act 1995-07-25
P-018R Limitation on ITC Eligibility where Person becomes a Registrant 2000-04-04
P-019R Eligibility for ITC on start-up costs - Eligible capital property 1999-08-04
P-021 Application of Subsection 149(3) 1995-01-01
P-024R Temporary Importation of Conveyances 1999-05-21
P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999) 1999-01-04
P-034R2 Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA 1999-10-08
P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000 1995-01-01
P-051R2 Carrying on business in Canada 2005-04-28
P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder 1995-01-01
P-053 Application of all or Substantially all to Residential Complexes 1995-01-01
P-060 Definition of Cost of Capital Property 1995-01-01
P-061 Extension of Transfer Payment Policy 1995-01-01
P-062 Distinction Between Lease, License and Similar Arrangements 1995-01-01
P-063 Output Based Method for Input Tax Credit Allocation 1995-01-01
P-067R A Conveyance or Cargo Container 1999-05-07
P-068 Definition of time periods created by election/revocation of election to change fiscal years 1995-01-01
P-069 Land Allowance for Residential Complexes 1995-07-25
P-070R The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale 1999-02-04
P-074 Taxable Status of Storage Charges 1995-01-01
P-077R2 Single and Multiple Supplies 2004-04-30
P-083 New Home Purchase Agreements in Alberta 1998-09-23
P-084R Forgiven Debts Considered Bad Debts 1999-03-08
P-085 Amounts Eligible for Section 256 GST New Housing Rebate 2000-06-14
P-090 Remote Work Site 1995-01-01
P-097R2 Expense allowances of elected municipal officers and school board members 2001-01-03
P-098R Golf Club Securities 2000-08-11
P-099 The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit' 1995-01-01
P-100R Late Filing of Election for Simplified Accounting 1998-09-24
P-102 Seizures and Repossessions 1999-02-04
P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers 2011-02-23
P-105R Tax Status of a Natural Resource Lease Payment 1999-02-12
P-106 Administrative definition of a 'participant' in a joint venture 1995-07-25
P-108 Raising of Capital 1999-02-04
P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products 2004-09-13
P-111R The Meaning of Sale with Respect to Real Property (Revised) 1999-02-04
P-112R Assessment of Tax Payable where a Purchaser is Insolvent 2000-03-09
P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance 2004-07-19
P-115 Section 134 - Security Substitution 1999-02-03
P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable 1999-02-03
P-118R Assessments on a Tax-Extra or Tax-Included Basis 1999-05-07
P-120 Section 134 - Transfer of Property on Satisfaction of Debt 1999-02-03
P-122 Section 134- Assignment of a Security Interest 1999-02-03
P-125 Input Tax Credit Entitlement for Tax on Imported Goods 2007-06-06
P-128R2 The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised) 2006-01-05
P-129 Pawnbrokers 1999-02-03
P-131R Revised GST/HST Policy P-131 - Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances 2004-09-27
P-132 100% Rebate for Charity Exports 2013-06-28
P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada 1999-02-08
P-136R Administrative Services Only with Stop-Loss 2001-06-06
P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits 1999-05-20
P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant 1999-05-07
P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return 1999-10-07
P-150 Tax Treatment of Imported Computer Software 1995-11-08
P-151 Interpretation of Commercial Service 1999-02-11
P-152R Meaning of 'Canada' For Purposes of Division II Tax 1998-09-23
P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex 1995-07-25
P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) 1999-05-07
P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental- (Revised first on April 1998 second on March 8, 1999) 1999-03-12
P-160R Meaning of the Phrase -Where a Particular Property or Service is Supplied Together with any Other Property or Service- 1998-07-31
P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred 1999-02-11
P-164 Rent To Own Agreements 1999-02-11
P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) 1998-07-31
P-167R Meaning of the First Part of the Definition of Business 2000-04-04
P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots 2004-07-06
P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes 1999-06-02
P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election 1999-02-24
P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998) 2000-08-11
P-173 Meaning of the Phrase "Establishing a Business Venture in Canada" 1999-02-11
P-174 Emphyteutic Leases 1999-01-04
P-175 Costs that Fall within the Scope of Subsection 183(2) 1999-02-11
P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) 1998-10-13
P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA) 1999-03-17
P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta 1999-02-11
P-182R Agency 2003-08-28
P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits 2010-04-28
P-185R Imported Prescribed Publications and Subscription Agents 1999-07-13
P-186 Meaning of the Term Public College 2014-04-10
P-187 Prescribed Form for Joint Venture Elections 1999-01-04
P-189 Meaning of the term "Custodial Service" 1999-02-11
P-194R Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date 2007-08-27
P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999) 1999-08-11
P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner 1998-08-05
P-199R Basic Garbage Collection Services 1999-03-08
P-202 Gift Certificates 2012-04-30
P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit 1998-09-01
P-206 Litigation Services Supplied to Non-Resident Individuals 1999-02-11
P-207 The GST Status of the Supply of a Laser Eye Surgery Service 1999-02-12
P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act) 2005-03-23
P-209R Lawyers' disbursements 2004-07-19
P-214R Foreign-Based Entities which Qualify as a University in the Excise Tax Act (ETA) 1999-05-20
P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act ('ETA') 1998-09-23
P-216 Registration of a Partner. 1998-07-31
P-217 Meaning of the Term -Railway Rolling Stock- 1999-02-03
P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act 2007-08-09
P-219 Place of Supply (HST) for National Equipment Maintenance Contracts 2000-08-24
P-220 Domestic Entities that Qualify as a University in the Excise Tax Act (ETA) 1998-11-06
P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act 1998-11-20
P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (ETA) 1998-12-22
P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home 2000-05-16
P-225 Payments for Vehicle Loss or Damage Under Rental Agreements 1999-01-04
P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies 1999-02-24
P-228 Primary Place of Residence 2000-05-16
P-229 Definition of Vocational School in Section 1 of Part III of Schedule V to the Excise Tax Act 1999-05-20
P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities 2010-07-29
P-231 Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act 1999-06-15
P-233 Tutoring or Instructing in Courses Approved for Credit by a School Authority 1999-09-08
P-236 Supply of Photocopies 2000-04-04
P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection  280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required 2008-07-28
P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization 2000-11-08
P-242 Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act 2003-09-16
P-243 Section 232.1 - Promotional Allowances 2004-06-02
P-244 Partnerships - Application of subsection 272.1(1) of the Excise Tax Act 2004-08-09
P-245 Determination of 'activities engaged in by the person in the course of operating a public hospital' ... 2005-08-16
P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities 2005-10-22
P-247 What constitutes an 'other body established by a government' for purposes of the Excise Tax Act (the Act)? 2005-11-15
P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments 2006-09-20
P-249 Agreements and Novation 2011-06-05
P-250 Late-filed subsection 225.2(4) elections 2008-05-23
P-251 Eating Establishments 2008-12-17
P-252 Agricultural Equipment Supplied Together with Accessories 2009-01-13
P-253 Sharecropping 2009-01-13
P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service 2009-10-09
P-255 Late-filed Section 156 Elections and Revocations 2016-07-22
1-4 Excise and GST/HST Rulings and Interpretations Service 2016-10-25
12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 2008-04-11
13-2 Rebates – Legal Aid 2016-05-31
13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 2010-04-09
13-5 Non-creditable Tax Charged 2017-01-31
14-1 Direct Sellers 1995-01-01
14-4 Sale of a Business or Part of a Business 2010-12-22
14-5 Election for Nil Consideration 2012-10-18
14-6 Trade Unions and Similar Employee Associations 2017-03-29
15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29
15-2 Computerized Records (Revised June 2005) 2005-06-29
16-2 Penalties and Interest 2009-01-09
16-3 Cancellation or Waiver of Penalties and/or Interest 2009-01-09
16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29
16-4 Anti-avoidance Rules 2016-03-16
17-1 Definition of Financial Instrument 1999-04-01
17-1-1 Products and Services of Investment Dealers 2001-11-06
17-10 Tax Discounters 2000-01-06
17-14 Election for Exempt Supplies 2011-07-28
17-16 GST/HST Treatment of Insurance Claims 2014-08-16
17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12
17-6 Definition of “Listed Financial Institution” 2014-07-30
17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29
17-7 De Minimis Financial Institutions 2013-02-12
17-8 Credit Unions 2000-02-22
17-9 Insurance Agents and Brokers 2013-06-20
18-2 Provincial Governments 2010-05-31
18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16
19-1 Real Property and the GST/HST 2002-01-21
19-1-1 Special Rules for Real Property under the HST 2002-01-15
19-2 Residential Real Property 2002-12-24
19-2-1 Residential Real Property - Sales 2000-02-16
19-2-2 Residential Real Property - Rentals 2003-02-17
19-2-3 Residential Real Property - Deemed Supplies 2002-01-23
19-2-4 Residential Real Property - Special Issues 2001-12-20
19-3 Real Property Rebates 2002-02-21
19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11
19-3-1-1 Stated Price Net of Rebate 2006-08-22
19-3-1-2 Stated Price Net of Rebate - GST at 5% 2007-12-13
19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21
19-3-3 Rebate for Cooperative Housing 2000-02-16
19-3-4 Rebate for Owner-Built Homes 2002-02-21
19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05
19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15
19-3-7 Real Property Rebates - Special Issues 2000-02-16
19-3-8 New Housing Rebates and the HST 2007-12-21
19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11
19-4-1 Commercial Real Property - Sales and Rentals 1999-09-08
19-4-2 Commercial Real Property - Deemed Supplies 2001-01-14
19-5 Land and Associated Real Property 2002-06-05
2-1 Required registration 1999-11-16
2-2 Small suppliers 2000-10-16
2-3 Voluntary registration 2003-04-01
2-4 Branches and divisions 2002-11-27
2-5 Non-resident registration 2006-02-23
2-6 Security requirements for non-residents 1999-11-16
2-7 Cancellation of Registration 2005-05-26
25-2 Designation of Hospital Authorities 2009-03-17
27-1 Calculating the GST/HST on Tour Packages 2009-06-08
27-2 Conventions 2009-08-27
27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13
28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22
28-2 Freight Transportation Services 2017-08-15
28-3 Passenger Transportation Services 1999-08-24
3-1 Liability for Tax 2000-09-08
3-3 Place of Supply 2004-04-19
3-3-1 Drop-Shipments 2008-10-08
3-4 Residence 2000-04-25
3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12
31-0 GST/HST Memorandum 31, Objections and Appeals 2008-12-16
4-1 Drugs and Biologicals 2000-06-20
4-2 Medical and Assistive Devices 2002-01-15
4-3 Basic Groceries 2009-04-23
4-4 Agriculture and Fishing 2008-05-12
4-5-1 Exports - Determining Residence Status 2000-04-04
4-5-2 Exports – Tangible Personal Property 2014-08-13
4-5-3 Export - Services and Intellectual Property 1998-06-20
5-3 Exempt Legal Services 2016-05-31
7-5 Electronic Filing and Remitting 2003-04-01
8-1 General Eligibility Rules 2005-05-10
8-2 General Restrictions and Limitations 2012-02-13
8-3 Calculating Input Tax Credits 2014-08-07
8-4 Documentary Requirements for Claiming Input Tax Credits 2012-08-09
8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 2011-11-14
9-1 Taxable Benefits (Other than Automobile Benefits) 2011-11-14
9-2 Automobile Benefits 2011-11-14
9-3 Allowances 2012-06-27
9-4 Reimbursements 2012-06-27
B-002 Coupons and Bottle Deposits (TIB - B-002) 1995-01-01
B-032 Expenses Related to Pension Plans 2015-11-17
B-037R Imported Computer Software (TIB B-037R) 1995-03-30
B-038 Returnable Containers Other than Beverage Containers 2008-03-28
B-039 GST/HST Administrative Policy - Application of the GST/HST to Indians 2013-06-25
B-046 Administrative Guidelines for Municipalities (TIB) 2003-02-11
B-052 GST Treatment of Products and Services of Life and Health Insurance Companies (TIB) 1995-01-01
B-053 Construction Supply and Installation Contracts (TIB) 1995-01-01
B-057 List of Products and Services of Trust Companies (TIB) 1995-01-01
B-067 Goods and Services Tax Treatment of Grant and Subsidies (TIB) 1995-01-01
B-068 Bare Trusts 2004-12-09
B-073 Sale of Freehold Mineral Titles 2006-01-26
B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province 1997-03-11
B-080R Rebates of HST on Supplies Made From the Participating Provinces 1997-12-10
B-081 Application of the HST to Imports 1997-03-11
B-084R Treatment of Used Goods 1999-08-11
B-086 Rebate for specially-equipped vehicles for persons with disabilities 1999-10-08
B-087 GST-HST New Residential Rental Property Rebate 2002-02-05
B-088 Export Distribution Centre Program 2002-07-04
B-089 Returnable Containers 2002-04-23
B-090 GST/HST and Electronic Commerce 2002-07-12
B-091R Application of the GST/HST to Prepaid Funeral Arrangements 2008-11-27
B-092 Substantial Renovations and the GST/HST New Housing Rebate 2005-01-06
B-093 Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements 2008-11-27
B-094 Amendments to the Point-of-Sale Rebate for Printed Books 2010-04-09
B-095 The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) 2011-06-02
B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2011-08-26
B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2011-08-26
B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions 2011-08-26
B-100 Standardized Accounting 2008-02-14
B-101 Trusts 2008-05-01
B-102 First Nations Goods and Services Tax - Place of Supply 2012-07-16
B-103 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 2012-07-05
B-104 Harmonized Sales Tax - Temporary Recapture of Input Tax Credits in Ontario and British Columbia 2010-06-21
B-105 Changes to the Definition of Financial Service 2016-06-29
B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act 2011-08-26
B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST 2013-04-19
B-108 Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1 2014-02-05
B-109 Application of the GST/HST to the Practice of Naturopathic Doctors 2015-07-31
B-110 Application of the GST/HST to the Practice of Acupuncture 2017-04-13
G300-6 Time of Liability (GST 300-6) 1995-07-07
G300-6-1 Time of Liability General Rule (GST 300-6-1) Reprint 1995-07-07
G300-6-10 Coin-Operated Devices (GST 300-6-10) Reprint 1995-07-07
G300-6-11 Override Rule (GST 300-6-11) Reprint 1995-07-07
G300-6-15 Value not Ascertainable (GST 300-6-15) Reprint (See Changes to Paragraphs 7 and 8 October 1997) 1997-12-02
G300-6-16 Combined Supplies (GST 300-6-16) 1995-07-10
G300-6-2 Payments (GST 300-6-2) 1995-07-10
G300-6-3 Invoices (GST 300-6-3) 1995-07-10
G300-6-4 Agreements in Writing (GST 300-6-4) 1995-07-10
G300-6-6 Continuous Supplies (GST 300-6-6) Reprint 1995-07-10
G300-6-7 Partial Payments (GST 300-6-7) Reprint 1995-07-10
G300-6-8 Deposits (GST 300-6-8) 1995-07-10
G300-6-9 Consignment Sales (GST 300-6-9) Reprint 1995-07-10
G300-7 Value of Supply (GST 300-7) 1995-07-10
G300-7-10 Foreign Currency (GST 300-7-10) 1995-07-10
G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10
G300-7-8 Early / Late Payments (GST 300-7-8) 1995-07-10
G300-8 Imported Goods (GST 300-8) 1995-07-10
G300-9 Imported Services and Intangible Property (GST 300-9) 1995-07-10
G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1) 1995-07-11
G400-3-2 Employee and Shareholder Benefits (GST 400-3-2) 1995-07-11
G400-3-4 Passenger Vehicles and Aircraft (GST 400-3-4) 1995-07-11
G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11
G500-2 Returns and Payments (GST 500-2) 2005-04-14
G500-2-1 Authorized Fiscal Periods and Reporting Periods (GST 500-2-1) 1995-07-11
G500-2-2 Instalments (GST 500-2-2) 1995-07-11
G500-2-4 Calculation of Liability (GST 500-2-4) 1995-07-11
G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11
RC350 The Foreign Convention and Tour Incentive Program 2012-05-15
RC4022 General Information for GST/HST Registrants 2017-01-06
RC4027 Doing Business in Canada - GST/HST Information for Non-Residents 2016-10-27
RC4028 GST/HST New Housing Rebate 2016-10-04
RC4033 General Application for GST/HST Rebates - Includes Forms GST189, GST288, and GST507 2013-03-28
RC4034 GST/HST Public Service Bodies' Rebate 2017-01-06
RC4036 GST/HST Information for the Travel and Convention Industry 2016-10-04
RC4049 GST/HST Information for Municipalities 2016-01-05
RC4050 GST/HST Information for Selected Listed Financial Institutions 2011-05-18
RC4052 GST/HST Information for the Home Construction Industry 2016-10-04
RC4058 Quick Method of Accounting for GST/HST 2017-01-05
RC4072 First Nations Tax (FNT) 2013-03-28
RC4080 GST/HST Information for Freight Carriers 2013-03-28
RC4081 GST/HST Information for Non-Profit Organizations 2016-01-05
RC4082 GST/HST Information for Charities 2016-10-04
RC4091 GST/HST Rebate for Partners 2013-03-28
RC4103 GST/HST Information for Suppliers of Publications 2013-03-28
RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases 2014-09-26
RC4231 GST/HST New Residential Rental Property Rebate 2016-10-04
RC4247 The Special Quick Method of Accounting for Public Service Bodies 2013-03-28
RC4405 GST/HST Rulings - Experts in GST/HST Legislation 2016-12-07
RC4419 Financial Institution GST/HST Annual Information Return 2016-07-28
RC542 Changes affecting your GST/HST return 2016-05-19
RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2016-07-28
NEWS100 Excise and GST/HST News - No. 100 (November 2016) 2016-11-08
NEWS101 Excise and GST/HST News - No. 101 (March 2017) 2017-03-03
NEWS102 Excise and GST/HST News - No. 102 (July 2017) 2017-07-28
NEWS75 Excise and GST/HST News - No. 75 (Winter 2010) 2010-02-24
NEWS76 Excise and GST/HST News - No. 76 (Spring 2010) 2010-06-22
NEWS77 Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26
NEWS78 Excise and GST/HST News - No. 78 (Fall 2010) 2010-11-25
NEWS79 Excise and GST/HST News - No. 79 (Winter 2011) 2011-02-28
NEWS80 Excise and GST/HST News - No. 80 (Spring 2011) 2011-06-07
NEWS81 Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25
NEWS82 Excise and GST/HST News - No. 82 (Fall 2011) 2011-11-03
NEWS83 Excise and GST/HST News – No. 83 (Winter 2012) 2012-01-24
NEWS84 Excise and GST/HST News – No. 84 (Spring 2012) 2012-05-08
NEWS85 Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31
NEWS86 Excise and GST/HST News - Fall 2012 - No. 86 2012-11-22
NEWS87 Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01
NEWS88 Excise and GST/HST News - No. 88 (Spring 2013) 2013-05-30
NEWS89 Excise and GST/HST News - No. 89 (Summer 2013) 2013-08-16
NEWS90 Excise and GST/HST News - No. 90 (Fall 2013) 2013-11-19
NEWS91 Excise and GST/HST News – No. 91 (2014) 2014-05-01
NEWS92 Excise and GST/HST News – No. 92 (2014) 2014-07-29
NEWS93 Excise and GST/HST News - No. 93 (2014) 2014-10-16
NEWS94 Excise and GST/HST News - No. 94 (January 2015) 2015-01-14
NEWS95 Excise and GST/HST News - No. 95 (April 2015) 2015-04-08
NEWS96 Excise and GST/HST News – No. 96 (June 2015) 2015-06-24
NEWS97 Excise and GST/HST News - No. 97 (November 2015) 2015-11-18
NEWS98 Excise and GST/HST News - No. 98 (March 2016) 2016-03-11
NEWS99 Excise and GST/HST News - No. 99 (June 2016) 2016-06-24
15-122 New Reporting Requirement 2015-12-31
5000-G General Income Tax and Benefit Guide 2016 - All Provinces Except Non-Residents 2017-01-04
5001-PC T1 General 2016 - Information for Residents of Newfoundland and Labrador 2017-01-04
5002-PC T1 General 2016 - Information for Residents of Prince Edward Island 2017-01-04
5003-PC T1 General 2016 - Information for Residents of Nova Scotia 2017-01-04
5004-PC T1 General 2016 - Information for Residents of New Brunswick 2017-01-04
5005-PC T1 General 2016 - Information for Residents of Quebec 2017-01-04
5006-PC T1 General 2016 - Information for Residents of Ontario 2017-01-04
5007-PC T1 General 2016 - Information for Residents of Manitoba 2017-04-28
5008-PC T1 General 2016 - Information for Residents of Saskatchewan 2017-01-04
5009-PC T1 General 2016 - Information for Residents of Alberta 2017-01-04
5010-PC T1 General 2016 - Information for Residents of British Columbia 2017-01-04
5011-PC T1 General 2016 - Information for Residents of Yukon 2017-01-04
5012-PC T1 General 2016 - Information for Residents of the Northwest Territories 2017-01-04
5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2016 2017-01-04
5014-PC T1 General 2016 - Information for Residents of Nunavut 2017-01-04
97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14
CHARITIESNEWS-01 ARCHIVED - Registered Charities Newsletter - Autumn 1991- No. 1 1995-01-01
CHARITIESNEWS-02 ARCHIVED - Registered Charities Newsletter - Spring 1992 - No. 2 1995-01-01
CHARITIESNEWS-03 ARCHIVED - Registered Charities Newsletter - Winter 1992-93 - No. 3 1995-01-01
CHARITIESNEWS-04 ARCHIVED - Registered Charities Newsletter - Spring 1994 - No. 4 1995-01-01
CHARITIESNEWS-05 ARCHIVED - Registered Charities Newsletter - Winter 1995-96 - No. 5 1995-01-01
CHARITIESNEWS-06 ARCHIVED - Registered Charities Newsletter - Summer 1996 - No. 6 1996-06-21
CHARITIESNEWS-06-1 ARCHIVED - Registered Charities Newsletter - Autumn 1996 - Special Release 1996-09-21
CHARITIESNEWS-07 ARCHIVED - Registered Charities Newsletter - Summer 1998 - No.7 1998-06-21
CHARITIESNEWS-08 ARCHIVED - Registered Charities Newsletter - Spring 1999 - No. 8 1999-03-21
CHARITIESNEWS-09 ARCHIVED - Registered Charities Newsletter - Spring 2000 - No. 9 2000-07-14
CHARITIESNEWS-10 ARCHIVED - Registered Charities Newsletter - Spring 2001 - No. 10 2001-02-07
CHARITIESNEWS-11 ARCHIVED - Registered Charities Newsletter - Autumn 2001- No. 11 2001-09-21
CHARITIESNEWS-12 ARCHIVED - Registered Charities Newsletter - Spring 2002 - No. 12 2002-03-21
CHARITIESNEWS-13 ARCHIVED - Registered Charities Newsletter No. 13 2002-08-29
CHARITIESNEWS-14 ARCHIVED - Registered Charities Newsletter No. 14 2003-03-28
CHARITIESNEWS-15 ARCHIVED - Registered Charities Newsletter No. 15 2003-04-02
CHARITIESNEWS-16 ARCHIVED - Registered Charities Newsletter No. 16 2003-10-17
CHARITIESNEWS-17 ARCHIVED - Registered Charities Newsletter No. 17 2004-01-27
CHARITIESNEWS-18 ARCHIVED - Registered Charities Newsletter No. 18 2004-04-13
CHARITIESNEWS-19 ARCHIVED - Registered Charities Newsletter No. 19 2004-06-18
CHARITIESNEWS-20 ARCHIVED - Registered Charities Newsletter No. 20 2004-11-16
CHARITIESNEWS-21 ARCHIVED - Registered Charities Newsletter No. 21 2005-01-25
CHARITIESNEWS-22 ARCHIVED - Registered Charities Newsletter No. 22 2005-03-08
CHARITIESNEWS-23 ARCHIVED - Registered Charities Newsletter No. 23 2009-07-10
CHARITIESNEWS-24 ARCHIVED - Registered Charities Newsletter No. 24 2005-08-26
CHARITIESNEWS-25 ARCHIVED - Registered Charities Newsletter No. 25 2005-11-10
CHARITIESNEWS-26 ARCHIVED - Registered Charities Newsletter No. 26 2006-04-04
CHARITIESNEWS-27 ARCHIVED - Registered Charities Newsletter No. 27 2006-12-15
CHARITIESNEWS-28 ARCHIVED - Registered Charities Newsletter No. 28 2007-08-15
CHARITIESNEWS-29 ARCHIVED - Registered Charities Newsletter No. 29 2008-03-31
CHARITIESNEWS-30 ARCHIVED - Registered Charities Newsletter No. 30 2008-08-15
CHARITIESNEWS-31 ARCHIVED - Registered Charities Newsletter No. 31 2008-11-27
CHARITIESNEWS-32 ARCHIVED - Registered Charities Newsletter No. 32 2009-05-28
CHARITIESNEWS-33 ARCHIVED - Registered Charities Newsletter No. 33 2009-12-16
P102 Support Payments 2017-01-04
P105 Students and Income Tax 2016-12-21
P113 Gifts and Income Tax 2016 2017-01-04
P119 When You Retire 2016-01-05
P133 Your Appeal Rights - Canada Pension Plan and Employment Insurance Coverage 2012-09-13
P134 Using Your Home for Daycare 2017-01-04
P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act 2014-06-03
RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer 2016-11-11
RC188 Keeping Records 2009-10-23
RC190 Information for Educational Institutions Outside Canada 2016-12-22
RC191 Qualified Donee: Becoming a Prescribed University Outside Canada 2017-01-05
RC192 Information for Students - Educational Institutions Outside Canada 2016-12-22
RC2 The Business Number and Your Canada Revenue Agency Program Accounts 2016-01-08
RC284 Protect Yourself Against Identity Theft 2010-01-15
RC4004 Seasonal Agricultural Workers Program 2017-02-15
RC4015 Reconciliation of Business Income for Tax Purposes - 2016 2017-01-04
RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns 2017-03-01
RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones 2016-12-23
RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2016 2017-02-10
RC4064 Disability-Related Information - 2016 2016-12-29
RC4065 Medical Expenses - 2016 2017-01-04
RC4067 Protocol - Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency 2016-01-20
RC4070 Information for Canadian Small Businesses 2017-03-28
RC4088 General Index of Financial Information (GIFI) 2015-11-27
RC4089 Guide to Form T1178, General Index of Financial Information - Short 2016-12-14
RC4092 Registered Education Savings Plans 2016-11-25
RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax 2013-03-28
RC4110 Employee or Self-employed? 2016-07-29
RC4111 Canada Revenue Agency - What to Do Following a Death 2017-01-04
RC4112 Lifelong Learning Plan (LLP) Includes Form RC96 2016-10-26
RC4120 Employers' Guide - Filing the T4 Slip and Summary 2017-06-02
RC4137 Pension Adjustment Reversal Guide 2010-08-17
RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary 2016-10-28
RC4164 Canadian Film or Video Production Tax Credit - Guide to Form T1131 2017-05-30
RC4169 Tax Treatment of Mutual Funds for Individuals 2017-01-04
RC4177 Fact Sheet Death of an RRSP Annuitant or a PRPP Member 2016-11-01
RC4178 Death of a RRIF Annuitant 2016-11-01
RC4188 What You Should Know About Audits 2015-02-26
RC4210 GST/HST Credit Including related provincial credits and benefits for the period from July 2017 to June 2018 2017-06-30
RC4268 The Handbook on Securities Transactions - A Summary of Reporting Requirements Under the Income Tax Regulations 2014-04-17
RC4365 First Nations Goods and Services Tax (FNGST) 2013-10-17
RC4385 Film or Video Production Services Tax Credit Guide for Form T1177 2017-05-29
RC4408 Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016 2017-02-10
RC4417 Taxpayer Bill of Rights - Poster 2013-12-19
RC4418 Taxpayer Bill of Rights - Leaflet 2013-12-19
RC4424 Completing the Tax Return Where Registration of a Charity is Revoked 2016-01-19
RC4445 T4A-NR - Payments to Non-Residents for Services Provided in Canada 2016-11-10
RC4457 Small and Rural Charities: Making a Difference for Canadians 2008-06-26
RC4460 Registered Disability Savings Plan 2016-12-06
RC4466 Tax-Free Savings Account (TFSA), Guide for Individuals 2016-11-25
RC4476-AB Birth Registration and Canada Child Benefits - Alberta 2016-08-12
RC4476-BC Birth Registration and Canada Child Benefits - British Columbia 2016-08-12
RC4476-MB Birth Registration and Canada Child Benefits - Manitoba 2016-08-12
RC4476-NB Birth Registration and Canada Child Benefits - New Brunswick 2016-08-12
RC4476-NL Birth Registration and Canada Child Benefits - Newfoundland and Labrador 2016-08-12
RC4476-NS Birth Registration and Canada Child Benefits - Nova Scotia 2016-08-12
RC4476-ON Birth Registration and Canada Child Benefits - Ontario 2016-08-11
RC4476-PE Birth Registration and Canada Child Benefits - Prince Edward Island 2016-08-12
RC4476-QC Birth Registration and Canada Child Benefits - Québec 2016-08-12
RC4476-SK Birth Registration and Canada Child Benefits - Saskatchewan 2016-08-12
RC4477 Tax-Free Savings Account (TFSA) Guide for Issuers 2016-12-08
RC4483 Final Report on Action Items - Helping Small Businesses by Reducing the Compliance Burden - November 2008 2009-02-27
RC4488 Educators - Tax Resources and Financial Literacy 2016-10-28
RC4540 Complaints and disputes 2017-06-07
RC4650 Northern Residents Deductions for 2016 2017-03-01
RC4651 Guidance on Country-By-Country Reporting in Canada 2017-03-24
T100 Instructions for the Flow-Through Share Program 2008-06-27
T2082 Excess Corporate Holdings Regime for Private Foundations 2010-05-17
T4001 Employers' Guide - Payroll Deductions and Remittances 2016-12-23
T4002 Business and Professional Income 2016 2017-01-04
T4003 Farming and Fishing Income 2016 2016-12-20
T4005 Fishers and Employment Insurance 2017-09-28
T4008-AB Payroll Deductions Supplementary Tables - Alberta- Effective January 1, 2017 2016-12-15
T4008-BC Payroll Deductions Supplementary Tables - British Columbia - Effective January 1, 2017 2016-12-15
T4008-MB Payroll Deductions Supplementary Tables - Manitoba - Effective January 1, 2017 2016-12-15
T4008-NB Payroll Deductions Supplementary Tables - New Brunswick - Effective January 1, 2017 2016-12-15
T4008-NL Payroll Deductions Supplementary Tables - Newfoundland and Labrador - Effective January 1, 2017 2016-12-15
T4008-NS Payroll Deductions Supplementary Tables - Nova Scotia - Effective January 1, 2017 2016-12-15
T4008-NT Payroll Deductions Supplementary Tables - Northwest Territories - Effective January 1, 2017 2016-12-15
T4008-NU Payroll Deductions Supplementary Tables - Nunavut - Effective January 1, 2017 2016-12-15
T4008-OC Payroll Deductions Supplementary Tables - In Canada Beyond the Limits of Any Province/Territory or Outside Canada - Effective January 1, 2017 2016-12-15
T4008-ON Payroll Deductions Supplementary Tables - Ontario - Effective January 1, 2017 2016-12-15
T4008-PE Payroll Deductions Supplementary Tables - Prince Edward Island - Effective January 1, 2017 2016-12-15
T4008-QC Payroll Deductions Supplementary Tables - Quebec - Effective January 1, 2017 2016-12-15
T4008-SK Payroll Deductions Supplementary Tables - Saskatchewan - Effective January 1, 2017 2016-12-15
T4008-YT Payroll Deductions Supplementary Tables - Yukon - Effective January 1, 2017 2016-12-15
T4011 Preparing Returns for Deceased Persons 2016 2017-01-04
T4012 T2 Corporation - Income Tax Guide 2016 2017-02-02
T4013 T3 - Trust Guide 2016 2017-03-07
T4015 T5 Guide - Return of Investment Income 2016-12-30
T4016 Exempt U.S. Organizations - Under Article XXI of the Canada - United States Tax Convention 2017-08-29
T4032AB Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta - Effective January 1, 2017 2016-12-15
T4032BC Payroll Deductions Tables - CPP, EI, and income tax deductions - British Columbia - Effective January 1, 2017 2016-12-15
T4032MB Payroll Deductions Tables - CPP, EI, and income tax deductions - Manitoba - Effective January 1, 2017 2016-12-15
T4032NB Payroll Deductions Tables - CPP, EI, and income tax deductions - New Brunswick - Effective January 1, 2017 2016-12-15
T4032NL Payroll Deductions Tables - CPP, EI, and income tax deductions - Newfoundland and Labrador - Effective January 1, 2017 2016-12-15
T4032NS Payroll Deductions Tables - CPP, EI, and income tax deductions - Nova Scotia - Effective January 1, 2017 2016-12-15
T4032NT Payroll Deductions Tables - CPP, EI, and income tax deductions - Northwest Territories - Effective January 1, 2017 2016-12-15
T4032NU Payroll Deductions Tables - CPP, EI, and income tax deductions - Nunavut - Effective January 1, 2017 2016-12-15
T4032OC Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada - Effective January 1, 2017 2016-12-15
T4032ON Payroll Deductions Tables - CPP, EI, and income tax deductions - Ontario - Effective January 1, 2017 2016-12-15
T4032PE Payroll Deductions Tables - CPP, EI, and income tax deductions - Prince Edward Island - Effective January 1, 2017 2016-12-15
T4032QC Payroll Deductions Tables - CPP, EI, and income tax deductions - Quebec - Effective January 1, 2017 2016-12-15
T4032SK Payroll Deductions Tables - CPP, EI, and income tax deductions - Saskatchewan - Effective January 1, 2017 2016-12-15
T4032YT Payroll Deductions Tables - CPP, EI, and income tax deductions - Yukon - Effective January 1, 2017 2016-12-15
T4033 Completing the Registered Charity Information Return 2017-04-28
T4036 Rental Income 2017-03-30
T4037 Capital Gains 2016 2017-01-04
T4040 RRSPs and Other Registered Plans for Retirement - 2016 2016-11-30
T4041 Retirement Compensation Arrangements Guide 2016 2016-12-16
T4044 Employment Expenses 2016 - Includes forms T777, TL2, T2200, and GST370 2017-01-04
T4055 Newcomers to Canada - 2016 2017-01-04
T4058 Non-Residents and Income Tax - 2016 2017-01-04
T4061 NR4 - Non-Resident Tax Withholding, Remitting, and Reporting 2016 2016-12-06
T4063 Registering a Charity for Income Tax Purposes 2016-03-02
T4068 Guide for the Partnership Information Return (T5013 Forms) - 2016 2017-02-02
T4079 T4RSP and T4RIF Guide 2016-10-05
T4084 Pension Adjustment Guide 2008-06-07
T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 2015-11-10
T4091 T5008 Guide - Return of Securities Transactions 2016 2016-12-28
T4099 Registered Pension Plans 2016-12-08
T4104 Past Service Pension Adjustment Guide 2009-04-08
T4114 Canada Child Benefit and related provincial and territorial programs 2017-06-30
T4115 T5007 Guide - Return of Benefits 2016-12-20
T4117 Income Tax Guide to the Non-Profit Organization (NPO) Information Return 2014-11-20
T4127-JAN Payroll Deductions Formulas for Computer Programs - 105th Edition - Effective January 1, 2017 2016-11-16
T4127-JUL Payroll Deductions Formulas for Computer Programs - 106th Edition - Effective July 1, 2017 2017-05-16
T4130 Employers' Guide - Taxable Benefits and Allowances 2016-11-30
T4144 Income Tax Guide for Electing Under Section 216 - 2016 2017-01-04
T4145 Electing Under Section 217 of the Income Tax Act - 2016 2017-01-04
T4155 Old Age Security Return of Income Guide for Non-Residents - 2016 2017-01-04
T4163 Guide for Discounters 2017-01-05
T5001-INSTR Instructions for applying for a tax shelter identification number 2016-01-08
T5013-INST Statement of partnership income - Instructions for Recipient 2017-02-02
T7B-CORP Corporation Instalment Guide - 2017 2016-12-01
TIS28 Lend a Hand! Need a Hand? 2016-11-02
IC-CHECKLIST Income Tax Information Circular - Checklist 2017-08-18
IC00-1R5 Voluntary Disclosures Program 2017-01-13
IC01-1 Third-Party Civil Penalties 2001-12-05
IC05-1R1 Electronic Record Keeping 2010-06-25
IC06-1 Income Tax Transfer Pricing and Customs Valuation 2006-10-05
IC07-1R1 Taxpayer Relief Provisions 2017-08-18
IC12-1 GST/HST Compliance Refund Holds 2012-07-12
IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20
IC13-2R1 Government programs collection policies 2014-11-03
IC13-3 Customs collections policies 2013-06-12
IC70-6R7 Advance Income Tax Rulings and Technical Interpretations 2016-04-22
IC71-14R3 The Tax Audit 1995-01-01
IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions 2005-02-01
IC71-9R Unclaimed Dividends 1995-01-01
IC72-13R8 Employees' Pension Plans 1995-01-01
IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116 2011-10-07
IC72-22R9 Registered Retirement Savings Plans 1996-06-17
IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03
IC73-13 Investment Clubs 1995-01-01
IC73-13SR S.R. - Investment Clubs 1995-01-01
IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-25
IC74-21R Payments out of Pension and Deferred Profit Sharing Plans - ITAR 40 1995-01-01
IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools 1995-01-01
IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-12-06
IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-25
IC75-7R3 Reassessment of a Return of Income 1995-01-01
IC76-12R6 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2007-11-05
IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17
IC77-11 Sales Tax Reassessments - Deductibility in Computing Income 1995-01-01
IC77-16R4 Non-Resident Income Tax 1995-01-01
IC77-1R5 Deferred Profit Sharing Plans 2007-08-15
IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30
IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1995-01-01
IC78-10R5 Books and Records Retention/Destruction 2010-06-25
IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-13
IC78-18R6 Registered Retirement Income Funds 2003-05-23
IC78-4R3 Investment Tax Credit Rates 1995-01-01
IC78-4R3SR Special Release - Investment Tax Credit Rates 1995-01-01
IC78-5R3 Communal Organizations 1998-09-11
IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1995-01-01
IC82-6R12 Clearance Certificate 2016-12-12
IC84-1 Revision of Capital Cost Allowance Claims and Other Permissive Deductions 1995-01-01
IC84-6 Canada - United States Social Security Agreement 1995-01-01
IC87-2R International Transfer Pricing 1999-09-27
IC87-3 Alberta Stock Savings Plan 1995-01-01
IC88-2 General Anti-Avoidance Rule - Section 245 of the Income Tax Act 1995-01-01
IC88-2S1 General Anti-Avoidance Rule 1995-01-01
IC89-2R3 Directors' Liability 2014-04-17
IC89-3 Policy Statement on Business Equity Valuations 1995-01-01
IC89-4 Tax Shelter Reporting 1995-01-01
IC93-3R2 Registered Education Savings Plans 2016-05-04
IC94-4R International Transfer Pricing: Advance Pricing Arrangements (APAs) 2001-03-16
IC94-4RSR Special Release - Advance Pricing Arrangements for Small Businesses 2005-03-18
IC97-2R16 Customized Forms 2015-06-10
IC98-1R7 Tax Collections Policies 2017-05-16
IC98-2 Prescribed Compensation for Registered Pension Plans 1998-09-01
IC99-1R1 Registered Disability Savings Plans 2016-02-10
IT-INDEX ARCHIVED - Income Tax Interpretation Bulletins and Technical News INDEX 2012-10-16
IT102R2 ARCHIVED - Conversion of property, other than real property, from or to inventory 1995-01-01
IT103R ARCHIVED - Dues paid to a union or to a parity or advisory committee 1995-01-01
IT106R3 ARCHIVED - Crown Corporation Employees Abroad 2003-01-07
IT109R2 ARCHIVED - Unpaid Amounts 1995-01-01
IT110R3 CANCELLED - Gifts and Official Donation Receipts 1997-07-11
IT113R4 ARCHIVED - Benefits to Employees - Stock Options 1996-08-07
IT115R2 ARCHIVED - Fractional Interest in Shares 2008-02-05
IT116R3 ARCHIVED - Rights to Buy Additional Shares 1995-03-06
IT119R4 ARCHIVED - Debts of Shareholders and Certain Persons Connected With Shareholders. 1998-08-07
IT123R6 ARCHIVED - Transactions Involving Eligible Capital Property 1997-06-23
IT124R6 ARCHIVED - Contributions to Registered Retirement Savings Plans 1995-01-31
IT125R4 ARCHIVED - Dispositions of Resource Properties 1995-06-08
IT126R2 ARCHIVED - Meaning of 'Winding up' 1995-04-26
IT128R ARCHIVED - Capital cost allowance - Depreciable property 1995-01-01
IT129R ARCHIVED - Lawyers' trust accounts and disbursements 1995-01-01
IT131R2 ARCHIVED - Convention expenses 1995-01-01
IT137R3 ARCHIVED - Additional tax on certain corporations carrying on business in Canada 1995-01-01
IT137R3SR ARCHIVED - Additional Tax on Certain Corporations Carrying on Business in Canada 1996-02-26
IT140R3 ARCHIVED - Buy-sell agreements 1995-01-01
IT141R-CONSOLID ARCHIVED - Clergy Residence Deduction 2001-12-18
IT142R3 ARCHIVED - Settlement of debts on the winding-up of a corporation 1995-01-01
IT143R3 ARCHIVED -Meaning of Eligible Capital Expenditure 2002-10-04
IT146R4 ARCHIVED - Shares Entitling Shareholders to Choose Taxable or Capital Dividends 1995-01-01
IT147R3 ARCHIVED - Capital cost allowance - Accelerated write-off of manufacturing and processing machinery and equipment 1995-01-01
IT148R3 ARCHIVED - Recreational Properties and Club Dues 1997-07-21
IT149R4 ARCHIVED - Winding-up Dividend 1995-01-01
IT152R3 ARCHIVED - Special reserves - Sale of land 1995-01-01
IT153R3 ARCHIVED - Land Developers - Subdivision and Development Costs and Carrying Charges on Land 1995-01-01
IT154R ARCHIVED - Special reserves 1995-01-01
IT155R3 ARCHIVED - Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar 1995-01-01
IT155R3SR ARCHIVED - Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations 1995-01-01
IT158R2 ARCHIVED - Employees' professional membership dues 1995-01-01
IT159R3 ARCHIVED - Capital debts established to be bad debts 1995-01-01
IT167R6 ARCHIVED - Registered Pension Funds or Plans - Employee's Contributions 1995-09-29
IT168R3 ARCHIVED - Athletes and players employed by football, hockey and similar clubs 1995-01-01
IT170R ARCHIVED - Sale of property - When included in income computation 1995-01-01
IT173R2 ARCHIVED - Capital gains derived in Canada by residents of the United States 1995-01-01
IT173R2SR ARCHIVED -Capital Gains Derived in Canada by Residents of the United States 1996-02-12
IT176R2 ARCHIVED - Taxable Canadian property - Interests in and options on real property and shares 1995-01-01
IT177R2-CONSOLID ARCHIVED - Permanent Establishment of a Corporation in a Province 2003-11-14
IT178R3-CONSOLID Moving Expenses 2003-03-21
IT184R ARCHIVED - Deferred cash purchase tickets issued for grain 1995-01-01
IT187 ARCHIVED - Customer lists and ledger accounts 1995-01-01
IT188R ARCHIVED - Sale of accounts receivable 1995-01-01
IT188RSR ARCHIVED - Special Release: Sale of Accounts Receivable 1995-01-01
IT189R2 ARCHIVED - Corporations used by practicing members of professions 1995-01-01
IT190R2 ARCHIVED - Capital cost allowance - Transferred and misclassified property 1995-01-01
IT195R4 ARCHIVED - Rental Property - Capital Cost Allowance Restrictions 1995-01-01
IT200 ARCHIVED - Surface rentals and farming operations 1995-01-01
IT201R2 ARCHIVED - Foreign Tax Credit - Trusts and Beneficiaries 1996-02-12
IT202R2 ARCHIVED - Employees' or workers' compensation 1995-01-01
IT206R ARCHIVED - Separate businesses 1995-01-01
IT209R ARCHIVED - Inter-vivos gifts of capital property to individuals directly or through trusts 1995-01-01
IT209RSR ARCHIVED - Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts 1996-02-12
IT210R2 ARCHIVED - Income of Deceased Persons - Periodic Payments and Investment Tax Credit 1996-11-22
IT211R ARCHIVED - Membership dues - Associations and societies 1995-01-01
IT212R3 ARCHIVED - Income of Deceased Persons - Rights or Things 1995-01-01
IT212R3SR ARCHIVED - Special Release: Income of Deceased Persons - Rights or Things 1995-07-26
IT218R ARCHIVED - Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa 1995-01-01
IT220R2 ARCHIVED - Capital cost allowance - Proceeds of disposition of depreciable property 1995-01-01
IT220R2SR ARCHIVED - Capital Cost Allowance - Proceeds of Disposition of Depreciable Property 1995-01-01
IT226R ARCHIVED - Gift to a charity of a residual interest in real property or an equitable interest in a trust 1995-01-01
IT231R2 ARCHIVED - Partnerships - Partners not dealing at arm's length 1995-01-01
IT232R3 ARCHIVED - Losses - Their Deductibility in the Loss Year or in Other Years 1997-07-04
IT234 ARCHIVED - Income of Deceased Persons - Farm Crops 1995-01-01
IT238R2 ARCHIVED - Fees paid to investment counsel 1995-01-01
IT242R ARCHIVED - Retired Partners 1995-01-01
IT243R4 ARCHIVED - Dividend Refund to Private Corporations 1996-02-12
IT244R3 ARCHIVED - Gifts by Individuals of Life Insurance Policies as Charitable Donations 1995-01-01
IT257R ARCHIVED - Canada Council Grants 1995-04-26
IT259R4 ARCHIVED - Exchange of Property 2003-10-01
IT261R ARCHIVED - Prepayment of rents 1995-01-01
IT262R2 ARCHIVED - Losses of Non-Residents and Part-Year Residents 1996-11-28
IT264R ARCHIVED - Part Dispositions 1995-01-01
IT264RSR ARCHIVED - Part dispositions 1995-01-01
IT267R2 ARCHIVED - Capital Cost Allowance - Vessels 1995-03-06
IT268R3 ARCHIVED - Inter vivos transfer of farm property to child 1995-01-01
IT268R3SR ARCHIVED - S.R.-Inter Vivos Transfer of Farm Property to child (before 1993) 1995-01-01
IT268R4 ARCHIVED - Inter Vivos Transfer of Farm Property to Child 1996-04-15
IT269R4 ARCHIVED - Part IV Tax on Taxable Dividends Received by a Private Corporation or a Subject Corporation 2006-04-24
IT273R2 ARCHIVED - Government Assistance - General Comments 2000-09-13
IT274R ARCHIVED - Rental properties - Capital cost of $50,000 or more 1995-01-01
IT278R2 ARCHIVED - Death of a Partner or of a Retired Partner 1995-01-01
IT280R ARCHIVED - Employees Profit Sharing Plans - Payments Computed by Reference to Profits 1995-06-26
IT280RSR ARCHIVED - Employees Profit Sharing Plans - Payments Computed by Reference to Profits 1996-10-23
IT285R2 ARCHIVED - Capital Cost Allowance - General Comments 1995-01-01
IT286R2 ARCHIVED - Trusts - Amount payable 1995-01-01
IT287R2 ARCHIVED - Sale of Inventory 1999-03-03
IT288R2 ARCHIVED - Gifts of Capital Properties to a Charity and Others 1995-03-20
IT291R3 ARCHIVED - Transfer of Property to a Corporation Under Subsection 85(1) 2005-03-15
IT292 ARCHIVED - Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies 1995-01-01
IT293R ARCHIVED - Debtor's gain on settlement of debt 1995-01-01
IT293RSR ARCHIVED - Debtor's gain on settlement of debt 1995-01-01
IT295R4 ARCHIVED - Taxable dividends received after 1987 by a spouse 1995-01-01
IT297R2 ARCHIVED - Gifts in Kind to Charity and Others 1995-01-01
IT302R3 ARCHIVED - Losses of a Corporation - The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility - After January 15, 1987 1995-01-01
IT303 ARCHIVED - Know-how and similar payments to non-residents 1995-01-01
IT303SR ARCHIVED - Know-how and similar payments to non-residents 1995-01-01
IT304R2 ARCHIVED - Condominiums 2000-06-02
IT305R4 ARCHIVED - Testamentary Spouse Trusts 1996-10-30
IT306R2 ARCHIVED - Capital Cost Allowance - Contractor's Movable Equipment 1995-01-01
IT307R4 ARCHIVED - Spousal or Common-Law Partner Registered Retirement Savings Plans 2003-01-24
IT309R2 ARCHIVED - Premiums on Life Insurance Used as Collateral 1995-03-06
IT313R2 ARCHIVED - Eligible Capital Property - Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died 1995-06-08
IT320R3 ARCHIVED - Qualified Investments - Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds 2003-03-12
IT322R ARCHIVED - Farm Losses 1995-01-01
IT325R2 ARCHIVED - Property transfers after divorce and annulment 1995-01-01
IT326R3 ARCHIVED - Returns of Deceased Persons as 'Another Person' 1996-11-13
IT328R3 ARCHIVED - Losses on Shares on Which Dividends Have Been Received 1995-01-01
IT335R2 ARCHIVED - Indirect Payments 2004-07-14
IT337R4-CONSOLID CANCELLED - Retiring Allowances 2006-02-22
IT339R2 ARCHIVED - Meaning of 'private health services plan' (1988 and subsequent taxation years) 1995-01-01
IT341R4 ARCHIVED - Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money 2007-02-26
IT342R ARCHIVED - Trusts - Income payable to beneficiaries 1995-01-01
IT343R ARCHIVED - Meaning of the term corporation 1995-01-01
IT346R ARCHIVED - Commodity Futures and Certain Commodities 1995-01-01
IT349R3 ARCHIVED - Intergenerational Transfers of Farm Property on Death 1996-11-07
IT350R ARCHIVED - Investigation of site 1995-01-01
IT352R2 ARCHIVED - Employee's Expenses, Including Work Space in Home Expenses 1995-01-01
IT357R2 ARCHIVED - Expenses of training 1995-01-01
IT359R2 ARCHIVED - Premiums and Other Amounts with Respect to Leases 1995-01-01
IT361R3 ARCHIVED - Exemption from Part XIII Tax on Interest Payments to Non-Residents 1996-02-12
IT362R ARCHIVED - Patronage dividends 1995-01-01
IT364 ARCHIVED - Commencement of Business Operations 1995-01-01
IT365R2 ARCHIVED - Damages, settlements, and similar receipts 1995-01-01
IT369R ARCHIVED - Attribution of trust income to settlor 1995-01-01
IT369RSR ARCHIVED - S.R. - Attribution of Trust Income to Settler (Revision to it369r dated March 12, 1990) 1995-01-01
IT371 ARCHIVED - Rental property - Meaning of -principal business- 1995-01-01
IT373R2-CONSOLID ARCHIVED - Woodlots 2003-03-18
IT378R ARCHIVED - Winding-up of a Partnership 1995-01-01
IT379R ARCHIVED - Employees Profit Sharing Plans - Allocations to Beneficiaries 1999-10-05
IT381R3 ARCHIVED - Trusts - Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries 1997-02-14
IT384R ARCHIVED - Reassessment where option exercised in subsequent year 1995-01-01
IT384RSR ARCHIVED - Reassessment where option exercised in subsequent year 1995-01-01
IT386R ARCHIVED - Eligible capital amounts 1995-01-01
IT387R2-CONSOLID ARCHIVED - Meaning of Identical Properties 2002-12-13
IT391R ARCHIVED - Status of corporations 1995-01-01
IT393R2 ARCHIVED - Election Re: Tax on Rents and Timber Royalties Non-Residents 1995-01-01
IT394R2 ARCHIVED - Preferred Beneficiary Election 1999-06-21
IT396R ARCHIVED - Interest Income 1995-01-01
IT397R ARCHIVED - Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation 1995-01-01
IT397RSR ARCHIVED - Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation 1995-07-28
IT403R ARCHIVED - Options on real estate 1995-01-01
IT406R2 ARCHIVED - Tax payable by an inter vivos trust 1995-01-01
IT407R4-CONSOLID ARCHIVED - Dispositions of Cultural Property to Designated Canadian Institutions 2001-10-23
IT411R ARCHIVED - Meaning of 'Construction' 1996-10-23
IT413R ARCHIVED - Election by Members of a Partnership Under Subsection 97(2) 1995-01-01
IT416R3 ARCHIVED - Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder 1995-01-01
IT417R2 ARCHIVED - Prepaid Expenses and Deferred Charges 1997-02-10
IT418 ARCHIVED - Capital cost allowance - Partial dispositions of property 1995-01-01
IT420R3 ARCHIVED - Non-Residents - Income Earned in Canada 1995-01-01
IT420R3SR ARCHIVED - Non-Residents - Income Earned in Canada 1995-02-28
IT421R2 ARCHIVED - Benefits to individuals, corporations and shareholders from loans or debt 1995-01-01
IT422 ARCHIVED - Definition of tools 1995-01-01
IT425 ARCHIVED - Miscellaneous farm income 1995-01-01
IT426R ARCHIVED - Shares Sold Subject to an Earnout Agreement 2004-10-26
IT427R ARCHIVED - Livestock of Farmers 1995-01-01
IT428 ARCHIVED - Wage Loss Replacement Plans 1995-01-01
IT430R3-CONSOLID ARCHIVED - Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death 2003-01-07
IT432R2 ARCHIVED - Benefits Conferred on Shareholders 2004-09-10
IT433R ARCHIVED - Farming or Fishing - Use of Cash Method 1995-01-01
IT434R ARCHIVED - Rental of Real Property by Individual 1995-01-01
IT434RSR ARCHIVED - Rental of Real Property by Individual 1995-01-01
IT438R2 ARCHIVED - Crown Charges - Resources Properties in Canada 1995-06-08
IT440R2 ARCHIVED - Transfer of Rights to Income 1995-06-20
IT442R ARCHIVED - Bad debts and reserves for doubtful debts 1995-01-01
IT443 ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions 1995-01-01
IT443SR ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions 1995-01-01
IT444R ARCHIVED - Corporations - Involuntary dissolutions 1995-01-01
IT448 ARCHIVED - Dispositions - Changes in terms of securities 1995-01-01
IT448SR ARCHIVED - Dispositions - Changes in terms of securities 1995-01-01
IT451R ARCHIVED - Deemed disposition and acquisition on ceasing to be or becoming resident in Canada 1995-01-01
IT454 ARCHIVED - Business transactions prior to incorporation 1995-01-01
IT456R ARCHIVED - Capital Property - Some Adjustments to Cost Base 1995-04-04
IT456RSR ARCHIVED - Capital Property - Some Adjustments to Cost Base 1995-01-01
IT457R ARCHIVED - Election by professionals to exclude work in progress from income 1995-01-01
IT458R2 ARCHIVED - Canadian-Controlled Private Corporation 2000-05-31
IT459 ARCHIVED - Adventure or Concern in the Nature of Trade 1995-01-01
IT460 ARCHIVED - Dispositions - Absence of consideration 1995-01-01
IT462 ARCHIVED - Payments based on production or use 1995-01-01
IT463R2 ARCHIVED - Paid-up Capital 1995-09-08
IT464R ARCHIVED - Capital Cost Allowance - Leasehold Interests 1995-01-01
IT465R ARCHIVED - Non-Resident Beneficiaries of Trusts 1995-01-01
IT467R2 ARCHIVED - Damages, Settlements and Similar Payments 2003-02-28
IT468R ARCHIVED - Management or administration fees paid to non-residents 1995-01-01
IT469R ARCHIVED - Capital cost allowance - Earth-moving equipment 1995-01-01
IT470R-CONSOLID ARCHIVED - Employees' Fringe Benefits 1999-10-08
IT471R ARCHIVED - Merger of partnerships 1995-01-01
IT472 ARCHIVED - Capital cost allowance - Class 8 property 1995-01-01
IT472SR ARCHIVED - Capital cost allowance - Class 8 property 1995-01-01
IT473R ARCHIVED - Inventory Valuation 1999-02-19
IT475 ARCHIVED - Expenditures on research and for business expansion 1995-01-01
IT476R ARCHIVED - Capital Cost allowance-Equipment used in petroleum and natural gas activities 2008-10-15
IT477-CONSOLID ARCHIVED - Capital cost allowance - Patents, franchises, concessions and licenses 2001-12-13
IT478R2 ARCHIVED - Capital Cost Allowance - Recapture and Terminal Loss 1999-09-17
IT479R ARCHIVED - Transactions in securities 1995-01-01
IT479RSR ARCHIVED - Transactions in Securities 1995-01-01
IT481-CONSOLID ARCHIVED - Timber Resource Property and Timber Limits 2004-01-15
IT482R ARCHIVED - Pipelines 2003-09-04
IT484R2 ARCHIVED - Business Investment Losses 1996-11-28
IT485 ARCHIVED - Cost of clearing or levelling land 1995-01-01
IT487 ARCHIVED - General limitation on deduction of outlays or expenses 1995-01-01
IT489R ARCHIVED - Non-Arm's Length Sale of Shares to a Corporation 1995-01-01
IT490 ARCHIVED - Barter transactions 1995-01-01
IT491 ARCHIVED - Former business property 1995-01-01
IT491SR ARCHIVED - Former business property 1995-01-01
IT492 ARCHIVED - Capital cost allowance - Industrial mineral mines 1995-01-01
IT494 ARCHIVED - Hire of ships and aircraft from non-residents 1995-01-01
IT496R ARCHIVED - Non-Profit Organizations 2001-08-02
IT497R4 ARCHIVED - Overseas Employment Tax Credit 2004-05-17
IT499R ARCHIVED - Superannuation or Pension Benefits 1995-01-01
IT500R ARCHIVED - Registered Retirement Savings Plans - Death of an Annuitant 1996-12-18
IT501 ARCHIVED - Capital Costs Allowance - Logging Assets 1995-01-01
IT501SR ARCHIVED - Capital Cost Allowance - Logging Assets 1995-01-01
IT502 ARCHIVED - Employee Benefit Plans and Employee Trusts 1995-01-01
IT502SR ARCHIVED - Employee Benefit Plans and Employee Trusts 1995-01-01
IT504R2-CONSOLID ARCHIVED - Visual Artists and Writers 2000-12-21
IT506 ARCHIVED - Foreign income taxes as a deduction from income 1995-01-01
IT508R ARCHIVED - Death Benefits 1996-02-23
IT510 ARCHIVED - Transfers and loans of property made after May 22, 1985 to a related minor 1995-01-01
IT511R ARCHIVED - Interspousal and Certain Other Transfers and Loans of Property 1995-01-01
IT513R ARCHIVED - Personal Tax Credits 2004-04-15
IT514 ARCHIVED - Work Space in Home Expenses 1995-01-01
IT518R ARCHIVED - Food, Beverages and Entertainment Expenses 1996-04-16
IT51R2 ARCHIVED - Supplies on hand at the end of a fiscal period 1995-01-01
IT51R2SR ARCHIVED - Supplies on hand at the end of a fiscal period 1995-01-01
IT521R ARCHIVED - Motor Vehicle Expenses Claimed by Self-Employed Individuals 1996-12-16
IT522R ARCHIVED - Vehicle, Travel and Sales Expenses of Employees 1996-03-29
IT523 ARCHIVED - Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] 1995-01-01
IT524 ARCHIVED - Trusts - Flow-through of taxable dividends to a beneficiary - After 1987 1995-01-01
IT525R-CONSOLID ARCHIVED - Performing Artists 2002-04-30
IT526 ARCHIVED - Farming - Cash method inventory adjustments 1995-01-01
IT527 ARCHIVED - Distress Preferred Shares 1995-06-12
IT527-ERRATUM ARCHIVED - Distress Preferred Shares (Erratum) 1997-02-28
IT528 ARCHIVED - Transfers of Funds Between Registered Plans 1997-02-21
IT529 ARCHIVED - Flexible Employee Benefit Programs 1998-02-20
IT531 ARCHIVED - Eligible Funeral Arrangements 1999-01-29
IT532 ARCHIVED - Part I.3 - Tax on Large Corporations 2000-10-13
IT59R3 ARCHIVED - Interest on debts owing to specified non-residents (thin capitalization) 1995-01-01
IT63R5 ARCHIVED - Benefits,Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - After 1992 1995-08-21
IT64R4-CONSOLID ARCHIVED - Corporations: Association and Control 2004-11-01
IT65 ARCHIVED - Stock splits and consolidations 1995-01-01
IT66R6 ARCHIVED - Capital dividends 1995-01-01
IT67R3 ARCHIVED - Taxable dividends from corporations resident in Canada 1995-01-01
IT73R6 ARCHIVED - The Small Business Deduction 2002-06-18
IT76R2 ARCHIVED - Exempt portion of pension when employee has been a non-resident 1995-01-01
IT79R3 ARCHIVED - Capital Cost Allowance - Buildings or Other Structures 1995-01-01
IT81R ARCHIVED - Partnerships - Income of non-resident partners 1995-01-01
IT83R3 ARCHIVED - Non-profit organizations - Taxation of income from property 1995-01-01
IT85R2 ARCHIVED - Health and Welfare trusts for employees 1995-01-01
IT86R ARCHIVED - Vow of perpetual poverty 1995-01-01
IT87R2 ARCHIVED - Policyholders' Income from Life Insurance Policies. 1996-02-28
IT88R2 ARCHIVED - Stock dividends 1995-01-01
IT91R4 ARCHIVED - Employment at Special Work Sites or Remote Work Locations 1996-06-17
IT92R2 ARCHIVED - Income of contractors 1995-01-01
IT95R ARCHIVED - Foreign Exchange Gains and Losses 1995-01-01
IT96R6 ARCHIVED - Options Granted by Corporations to Acquire Shares, Bonds, or Debentures and by Trusts to Acquire Trust Units 1996-10-23
IT99R5-CONSOLID ARCHIVED - Legal and Accounting Fees 2000-12-06
ITNEWS-22 ARCHIVED - Income Tax - Technical News No. 22 (January 11, 2002) 2002-06-05
ITNEWS-23 ARCHIVED - Income Tax - Technical News No. 23 (June 18, 2002) 2003-05-14
ITNEWS-24 CANCELLED - Income Tax - Technical News No. 24 (October 1, 2002) 2002-10-10
ITNEWS-25 ARCHIVED - Income Tax - Technical News No. 25 (October 30, 2002) 2002-10-30
ITNEWS-26 CANCELLED - Income Tax - Technical News No. 26 (December 24, 2002) 2003-03-04
ITNEWS-27 ARCHIVED - Income Tax - Technical News No. 27 (April 17, 2003) 2003-06-19
ITNEWS-28 ARCHIVED - Income Tax - Technical News No. 28 (April 24, 2003) 2003-06-06
ITNEWS-29 ARCHIVED - Income Tax - Technical News No. 29 (July 14, 2003) 2003-07-15
ITNEWS-30 ARCHIVED - Income Tax - Technical News No. 30 (May 21, 2004) 2004-06-10
ITNEWS-31R2 ARCHIVED - Income Tax - Technical News No. 31R2 (May 16, 2006) 2006-05-18
ITNEWS-32 ARCHIVED - Income Tax - Technical News No. 32 (July 15, 2005) 2005-07-15
ITNEWS-33 ARCHIVED - Income Tax - Technical News No. 33 (September 16, 2005) 2005-09-16
ITNEWS-34 ARCHIVED - Income Tax - Technical News No. 34 (April 27, 2006) 2006-05-05
ITNEWS-35 ARCHIVED - Income Tax - Technical News No. 35 (February 26, 2007) 2007-02-26
ITNEWS-36 ARCHIVED - Income Tax - Technical News No. 36 (July 27, 2007) 2007-07-27
ITNEWS-37 ARCHIVED - Income Tax - Technical News No. 37 (February 15, 2008) 2008-02-15
ITNEWS-38 ARCHIVED - Income Tax - Technical News No. 38 (September 22, 2008) 2008-10-15
ITNEWS-39 ARCHIVED - Income Tax - Technical News No. 39 (December 4, 2008) 2008-12-05
ITNEWS-40 CANCELLED - Income Tax - Technical News No. 40 (June 11, 2009) 2009-06-11
ITNEWS-41 ARCHIVED - Income Tax - Technical News No. 41 (December 23, 2009) 2009-12-23
ITNEWS-42 ARCHIVED - Income Tax - Technical News No. 42 (June 4, 2010) 2010-06-04
ITNEWS-43 ARCHIVED - Income Tax - Technical News No. 43 (September 24, 2010) 2010-09-24
ITNEWS-44 ARCHIVED - Income Tax - Technical News No. 44 (April 13, 2011) 2011-04-13
TI-001 Sale of a Residence by an Owner Builder 2005-01-14
RC4272 Employment Equity at the Canada Revenue Agency Annual Report 2016-09-09
RC4407 How to donate wisely: The Canada Revenue Agency and registered charities 2011-07-18
EDRATES Current and Historical Excise Duty Rates 2017-08-04
RC4415 2015-2016 Annual Report to Parliament on the Administration of the Access to Information Act 2016-09-02
RC4415-1 2015-2016 Annual Report to Parliament on the Administration of the Privacy Act 2016-09-02
RC4420 Information on CRA - Service Complaints 2015-01-05
RC4635 Reducing Participation in the Underground Economy 2014-11-27
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