Technical information - GST/HST

The CRA publishes a broad selection of GST/HST technical publications to inform registrants and the general public about the GST/HST. If you have GST/HST technical enquiries, you can contact us at one of our GST/HST Rulings Centres across Canada.

Technical publications

GST memoranda
Detailed GST legislation published from 1990 to 1994

GST/HST info sheets
Technical publications in plain language to provide clear and concise explanations of specific GST/HST issues

GST/HST memoranda series
Detailed GST/HST legislation published since September 1994

Excise and GST/HST News
Recent developments in the administration of the goods and services tax (GST) and harmonized sales tax (HST), excise taxes and duties

GST/HST notices
Changes in CRA policy, change to publications, short announcements, First Nations Tax (FNT), First Nations Goods and Services Tax (FNGST).

GST/HST policy statements
CRA policy on GST/HST issues not yet covered by the GST/HST Memoranda Series

GST/HST technical information bulletins
Detailed changes to GST/HST legislation

Excise Tax Act and Regulations under the Excise Tax Act
Regulations under the Excise Tax Act

Prescribed interest rates
Prescribed rates of interest for excise duty, excise taxes and the GST/HST

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: