GST/HST-related forms and publications

Guides

• RC4022, General Information for GST/HST Registrants
• RC4027, Doing Business in Canada – GST/HST Information for Non-Residents
• RC4028, GST/HST New Housing Rebate
• RC4033, General Application for GST/HST Rebates
• RC4034, GST/HST Public Service Bodies' Rebate
• RC4049, GST/HST Information for Municipalities
• RC4050, GST/HST Information for Selected Listed Financial Institutions
• RC4052, GST/HST Information for the Home Construction Industry
• RC4058, Quick Method of Accounting for GST/HST
• RC4081, GST/HST Information for Non-Profit Organizations
• RC4082, GST/HST Information for Charities
• RC4231, GST/HST New Residential Rental Property Rebate
• RC4419, Financial Institution GST/HST Annual Information Return

Returns

• GST34-2, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants
• GST34-3, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information
• GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges
• GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances
• GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized)
• GST111, Financial Institution GST/HST Annual Information Return
• GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST)
• GST494, GST/HST Final Return for Selected Listed Financial Institutions
• GST499-1, First Nations Tax (FNT) Schedule
• GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST)

Election and application forms available to all businesses or individuals

• GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions
• GST17, Election Concerning the Provision of a Residence or Lodging at a Remote Work Site
• GST20, Election for GST/HST Reporting Period
• GST21, Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST
• GST22, Real Property – Election to Make Certain Sales Taxable
• GST24, Election and Revocation of the Election to Tax Professional Memberships
• GST29, Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable
• GST30, Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities
• GST32, Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization
• GST44, GST/HST Election Concerning the Acquisition of a Business or Part of a Business
• GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year
• GST71, Notification of GST/HST Accounting Periods
  
• GST74, Election and Revocation of an Election to Use the Quick Method of Accounting
• GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
• GST145, Waiver of the Limitation Period for Assessment (subsection 298(7) of the Excise Tax Act)
• GST146, Notice of Revocation of Waiver (subsection 298(8) of the Excise Tax Act)
• GST159, Notice of Objection (GST/HST)
• GST189, General Application for GST/HST Rebates
• GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
• GST190A, GST/HST New Housing Rebate – Appendix A (for use by the claimant's legal representative only)
• GST191, GST/HST New Housing Rebate Application for Owner-Built Houses
• GST191-WS, Construction Summary Worksheet
• GST288, Supplement to Forms GST189 and GST498
• GST352, Application for Clearance Certificate
• GST370, Employee and Partner GST/HST Rebate Application
• GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST)
• GST502, Election and Revocation of Election Between Auctioneer and Principal
• GST506, Election and Revocation of an Election Between Agent and Principal
• GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates
• GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application
• GST524, GST/HST New Residential Rental Property Rebate Application
• GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units
• GST528, Authorization to Use an Export Distribution Centre Certificate
• GST532, Agreement and Revocation of an Agreement Between Supplier and Constructive Importer
• RC1, Request for a Business Number and Certain Program Accounts
• RC145, Request to Close Business Number Program Accounts
• RC4530, Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits
• RC4531, Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits
• RC7190-ON, GST 190 Ontario Rebate Schedule
• RC7190-WS, GST190 Calculation Worksheet
• RC7191-ON, GST191 Ontario Rebate Schedule
• RC7524-NB, GST524 New Brunswick Rebate Schedule
• RC7524-NL, GST524 Newfoundland and Labrador Rebate Schedule
• RC7524-NS, GST524 Nova Scotia Rebate Schedule
• RC7524-ON, GST524 Ontario Rebate Schedule
• RC7524-PE, GST524 Prince Edward Island Rebate Schedule
• T602, Exporter of Processing Services Program

Election and application forms for public service and public sector bodies

• GST23, Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies
• 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 Treated as Eligible Small Supplier Divisions
• GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund
• GST287, Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting
• GST322, Certificate of Government Funding
• GST488, Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities
• GST523-1, Non-profit Organizations – Government Funding
• RC7066-SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate

Election and application forms for corporations and financial institutions

If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST – Financial Institutions, including selected listed financial institutions.

• GST20-1, Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution
• GST27, Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes
• GST116, Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods
• GST118, Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage
• GST303, Application to Offset Taxes by Refunds or Rebates
• GST497, GST/HST Election or Revocation Under the Special Attribution Method for Selected Listed Financial Institutions
• RC4521, Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation
• RC4522, Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18)
• RC4600, Election or Revocation of an Election by a Qualifying Taxpayer Under Subsection 217.2(1)
• RC4601, GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution
• RC4602, Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes
• RC4602-1, Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes
• RC4603, GST/HST Tax Adjustment Transfer Election or Notice of Revocation for a Selected Listed Financial Institution
• RC4604, GST/HST Consolidated Filing Election or Notice of Revocation for a Selected Listed Financial Institution
• RC4604-1, Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election
• RC4604-2, Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election
• RC4606, GST/HST Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution
• RC4607, GST/HST Pension Entity Rebate Application and Election
• RC4609, Election or Revocation of Election to Use a Real-Time Calculation Method or the Reconciliation Method for GST/HST Purposes
• RC4610, GST/HST Election or Revocation of an Election to Have Subsection 225.4(3), (4) or (5) Not Apply to a Selected Listed Financial Institution
• RC4611, GST/HST Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages
• RC4612, GST/HST Application to Not Be Considered a Selected Listed Financial Institution
• RC4614, GST/HST Attribution Point Election or Revocation of the Election for a Selected Listed Financial Institution
• RC4615, Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies
• RC4616, Election or Revocation of an Election for a Qualifying Group to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes
• RC4618, Election or Revocation of an Election for GST/HST Purposes to Designate a Pension Entity in Respect of a Master Pension Entity

 Applications for non-residents

• GST114, Bond for Non-Resident Person without a Permanent Establishment in Canada
• GST367, Endorsement to the Bond for Non-Resident Person without a Permanent Establishment in Canada
• GST386, Rebate Application for Conventions

Rebate application for diplomats

• GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units