GST/HST Info Sheets

• GI-201 Harmonized Sales Tax Newfoundland and Labrador New Residential Rental Property Rebate
• GI-200 Application of the GST/HST to Credit Card Surcharges
• GI-199 Tax Relief for Specially Equipped Motor Vehicles
• GI-198 Osteopathic Service Providers
• GI-197 Out-of-Pocket Expenses
• GI-196 GST/HST and Commercial Ride-sharing Services
• GI-195 Prince Edward Island HST Rate Increase - Stated Price Net of the GST/HST New Housing Rebate
• GI-191 New Brunswick and Newfoundland and Labrador HST Rate Increases - Stated Price Net of the GST/HST New Housing Rebate
• 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
• GI-186 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces
• GI-185 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island
• GI-184 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Ontario
• GI-183 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Nova Scotia
• GI-182 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador
• GI-181 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick
• GI-180 Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in British Columbia
• GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province
• GI-178 Public Service Bodies' Rebate for Charities Resident in One or More Non participating Provinces
• GI-177 Public Service Bodies' Rebate for Charities Resident Only in Prince Edward Island
• GI-176 Public Service Bodies' Rebate for Charities Resident Only in Ontario
• GI-175 Public Service Bodies' Rebate for Charities Resident Only in Nova Scotia
• GI-174 Public Service Bodies' Rebate for Charities Resident Only in Newfoundland and Labrador
• GI-173 Public Service Bodies' Rebate for Charities Resident Only in New Brunswick
• GI-172 Public Service Bodies' Rebate for Charities Resident Only in British Columbia
• GI-171 Phasing out of Recaptured Input Tax Credits in Ontario
• GI-170 Charter Flights Supplied to Third-Party Charterers
• GI-169 Point-of-Sale Rebate on Heating Oil
• GI-168 The GST/HST Implications of the Construction of Secondary Housing Units (Laneway Housing)
• GI-167 Application of the GST/HST to Core Charges
• GI-166 Application of the GST/HST to Home Care Services
• GI-165 Prince Edward Island: Transition to the Harmonized Sales Tax - Builders and Recaptured Input Tax Credits
• GI-162 Prince Edward Island: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements
• GI-161 Prince Edward Island: Transition to the Harmonized Sales Tax - Returns and Exchanges
• GI-160 Prince Edward Island: Transition to the Harmonized Sales Tax - Goods
• GI-159 HST and First Nations in Prince Edward Island
• GI-158 Payment of the GST/HST by Quebec Government Entities
• GI-155 British Columbia: Transition to the Goods and Services Tax - Payment of the GST/HST by B.C. Government Entities
• GI-154 Prince Edward Island: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Prince Edward Island Government Entities
• GI-143 Prince Edward Island: Transition to the Harmonized Sales Tax - Tour Packages
• GI-142 Prince Edward Island: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Property
• GI-141 Prince Edward Island: Transition to the Harmonized Sales Tax - Transportation Passes
• GI-140 Prince Edward Island: Transition to the Harmonized Sales Tax - Freight Transportation Services
• GI-139 Prince Edward Island: Transition to the Harmonized Sales Tax - Admissions
• GI-138 Prince Edward Island: Transition to the Harmonized Sales Tax - Passenger Transportation Services
• GI-137 Prince Edward Island: Transition to the Harmonized Sales Tax - Memberships
• GI-136 Prince Edward Island: Transition to the Harmonized Sales Tax - Intangible Personal Property
• GI-135 Prince Edward Island: Transition to the Harmonized Sales Tax - Services
• GI-134 Insurance - Appraisals of Damage Caused to Property
• GI-133 Application of the GST/HST to Lift Chairs
• GI-127 Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means
• GI-126 Direct Selling Industry - The Alternate Collection Method for Independent Sales Contractors
• GI-125 Direct Selling Industry - The Alternate Collection Method for Approved Direct Sellers and Approved Distributors
• GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing
• GI-123 Application of GST/HST to Residential Care Services Provided in Ontario
• GI-122 The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario
• GI-121 Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate
• GI-120 Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit
• GI-119 Harmonized Sales Tax – Place of Supply of Specified Motor Vehicles Delivered and Registered in a Different Province
• GI-117 Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities
• GI-116 Information for Businesses Located on a Reserve
• GI-115 Application of GST/HST to Indian Bands and Band-empowered Entities
• GI-114 Application of GST/HST to Indian Individuals
• GI-113 Specially Designed Training to Assist Individuals with Autism
• GI-112 Specially Designed Training to Assist Individuals with a Disorder or Disability
• GI-107 Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops
• GI-106 Ontario First Nations Point-of-Sale Relief - Reporting Requirements for GST/HST Registrant Suppliers
• GI-087 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia
• GI-085 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario
• GI-076 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements
• GI-075 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Returns and Exchanges
• GI-074 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Rights
• GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Ontario and B.C. Government Entities
• GI-072 HST and First Nations in Ontario and British Columbia
• GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages
• GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Goods
• GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Direct Sellers and Independent Sales Contractors
• GI-068 Basic GST/HST Guidelines for Public Institutions
• GI-067 Basic GST/HST Guidelines for Charities
• GI-066 How a Charity Completes Its GST/HST Return
• GI-065 Point-of-Sale Rebate on Books
• GI-064 Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Prepared Food and Beverages
• GI-063 Point-of-Sale Rebate on Children's Goods
• GI-062 Point-of-Sale Rebate on Feminine Hygiene Products
• GI-060 Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Newspapers
• GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Intangible Personal Property
• GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Admissions
• GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Memberships
• GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Services
• GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Transportation Passes
• GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Passenger Transportation Services
• GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Freight Transportation Services
• GI-052 Direct Selling Industry - The Network Sellers Method for Network Sellers and Sales Representatives
• GI-051 Zero-Rated Farm Equipment
• GI-049 Fishing Equipment and Products
• GI-048 Fertilizer and Pesticides
• GI-047 Taxidermy - Animal, Bird and Fish Mounts
• GI-046 Foreign Convention and Tour Incentive Program - Hunting and Fishing Packages
• GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget
• GI-044 Foreign Convention and Tour Incentive Program - Tour Packages: What Is an Eligible Tour Package
• GI-041 The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses
• GI-040 Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements
• GI-039 Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements
• GI-038 The 2008 GST/HST Rate Reduction
• GI-037 Children's Camps Operated by Public Sector Bodies
• GI-036 Beverages
• GI-034 Exports of Intangible Personal Property
• GI-033 Foreign Convention and Tour Incentive Program - Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages
• GI-032 Foreign Convention and Tour Incentive Program - Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages
• GI-031 Foreign Convention and Tour Incentive Program - Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions
• GI-030 Foreign Convention and Tour Incentive Program - Non-Registered Organizers of Foreign Conventions: Rebate for Purchases
• GI-029 Foreign Convention and Tour Incentive Program - Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases
• GI-028 Foreign Convention and Tour Incentive Program - Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases
• GI-027 Foreign Convention and Tour Incentive Program - Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents
• GI-025 The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals
• GI-024 Harmonizing the Administrative Provisions Respecting Standardized Accounting
• GI-023 Direct Sellers' Sales Aids
• GI-022 Application of the GST/HST to Sales of Water
• GI-021 Snack Foods
• GI-020 Bars
• GI-019 Newspaper Carriers
• GI-012 Agents
• GI-011 Water Haulers
• GI-010 Auctioneers
• GI-009 Consigned Goods
• GI-008 Harbour Authorities
• GI-007 Operating a Bed and Breakfast in Your Home
• GI-006 ABM Services
• GI-005 Sale of a Residence by a Builder Who is an Individual
• GI-004 Sales by Individuals of Owner-Occupied Homes
• GI-003 Sales of Vacant Land by Individuals
• GI-002 Sales of Farmland by Individuals
• GI-001 Products Commonly Described as Dietary Supplements