ARCHIVED - Publications of Interest to Charities

The following is a list of some of the guides, pamphlets, elections, application forms, and returns that may be of use to you.

To get copies of these publications, call us at 1-800-959-2221 or visit our Web site at www.cra.gc.ca/formspubs/menu-e.html.

Guides

RC4022, General Information for GST/HST Registrants
RC4034, GST/HST Public Service Bodies' Rebate
RC4082, GST/HST Information for Charities

Pamphlets

RC4247, The Special Quick Method of Accounting for Public Service Bodies
RC4405, GST/HST Rulings - Experts in GST/HST legislation

Memoranda

GST/HST Memorandum 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed versions of Religious Scriptures

Elections, returns, and application forms

GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions
GST20, Election for GST/HST Reporting Period
GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply
GST31, Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions
GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund
GST469, Direct Deposit Request
GST488, Election or Revocation of an Election Not To Use the Net Tax Calculation for Charities

GST/HST Rulings

GST/HST Rulings is the centre of technical expertise on the goods and services tax/harmonized sales tax (GST/HST) in the Canada Revenue Agency (CRA). Through our rulings and interpretations program, we give our clients timely, accurate, and accessible technical information on their entitlements and obligations under the Excise Tax Act and related regulations.

Our services

We offer the following services:

• For GST/HST technical enquiries, call our national telephone service at 1 800 959-8287 (service in English) or 1 800 959-8296 (service in French).
• In response to written requests, we issue, at no cost to our clients, rulings and interpretations to explain technical GST/HST matters. A ruling is a written statement the CRA provides to a client that sets out the CRA's position on how the relevant provisions of the Excise Tax Act apply to a clearly defined fact situation of the client. An interpretation provides the CRA's view of how the Excise Tax Act would apply to a generic fact situation. For more information, call one of our GST/HST rulings centres.
• We offer seminars and workshops and participate in trade shows to explain how the GST/HST legislation is applied to goods and services. For more information, call one of our GST/HST rulings centres.

For detailed information on our services, see GST/HST Memorandum 1.4, which is available on the CRA Web site at: www.cra.gc.ca/E/pub/gm/1-4/README.html.