GST/HST Memoranda Series (by chapters)

1 - GST information

• 1-4 Excise and GST/HST Rulings and Interpretations Service

2 - Registration

• 2-1 Required registration
• 2-2 Small suppliers
• 2-3 Voluntary registration
• 2-4 Branches and divisions
• 2-5 Non-resident registration
• 2-6 Security requirements for non-residents
• 2-7 Cancellation of Registration

3 - Tax on supplies

• 3-1 Liability for Tax
• 3-3 Place of Supply
• 3-3-1 Drop-Shipments
• 3-4 Residence
• 3-5 Application of GST/HST to Other Taxes, Duties, and Fees
• 3-6 Conversion of Foreign Currency
• 3-9 Early/Late Payments

4 - Zero rated supplies

• 4-1 Drugs and Biologicals
• 4-2 Medical and Assistive Devices
• 4-3 Basic Groceries
• 4-4 Agriculture and Fishing
• 4-5-1 Exports - Determining Residence Status
• 4-5-2 Exports - Tangible Personal Property
• 4-5-3 Export - Services and Intangible Personal Property

5 - Exempt supplies

• 5-3 Exempt Legal Services

7 - Returns and payments

•  7-5 Electronic Filing and Remitting

8 - Input tax credits: Eligible ITCs

• 8-1 General Eligibility Rules
• 8-2 General Restrictions and Limitations
• 8-3 Calculating Input Tax Credits
• 8-4 Documentary Requirements for Claiming Input Tax Credits
• 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers

9 - ITCs: Taxable benefits, allowances and reimbursements

• 9-1 Taxable Benefits (Other than Automobile Benefits)
• 9-2 Automobile Benefits
• 9-3 Allowances
• 9-4 Reimbursements

12 - Adjustments

•  12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act

13 - Rebates

• 13-2 Rebates - Legal Aid
• 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures
• 13-5 Non-creditable Tax Charged

14 - Special provisions

• 14-1 Direct Sellers
• 14-4 Sale of a Business or Part of a Business
• 14-5 Election for Nil Consideration
• 14-6 Trade Unions and Similar Employee Associations
• 14-7 Closely Related Corporations
• 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156

15 - Books and records

• 15-1 General Requirements for Books and Records (Revised June 2005)
• 15-2 Computerized Records (Revised June 2005)

16 - Assessment and penalties

• 16-2 Penalties and Interest
• 16-3 Cancellation or Waiver of Penalties and Interest
• 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations
• 16-4 Anti-avoidance Rules
• 16-5 Voluntary Disclosures Program

17 - Financial institutions

• 17-1 Definition of Financial Instrument
• 17-1-1 Products and Services of Investment Dealers
• 17-2 Products and Services of a Deposit-Taking Financial Institution
• 17-6 Definition of - Listed Financial Institution
• 17-6-1 Definition of - Selected Listed Financial Institution
• 17-7 De Minimis Financial Institutions
• 17-8 Credit Unions
• 17-9 Insurance Agents and Brokers
• 17-10 Tax Discounters
• 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02s
• 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02
• 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions
• 17-14 Election for Exempt Supplies
• 17-16 GST/HST Treatment of Insurance Claims

18 - Governments

• 18-2 Provincial Governments
• 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities
• 18-4 Determining Whether a Transfer Payment is Consideration For a Supply

19 - Real property

• 19-1 Real Property and the GST/HST
• 19-2 Residential Real Property
• 19-2-1 Residential Real Property - Sales
• 19-2-2 Residential Real Property - Rentals
• 19-2-3 Residential Real Property - Deemed Supplies
• 19-2-4 Residential Real Property - Special Issues
• 19-3 Real Property Rebates
• 19-3-1 Rebate for Builder-Built Unit (Land Purchased)
• 19-3-1-1 Stated Price Net of Rebate
• 19-3-1-2 Stated Price Net of Rebate - GST at 5%
• 19-3-2 Rebate for Builder-Built Unit (Land Leased)
• 19-3-3 Rebate for Cooperative Housing
• 19-3-4 Rebate for Owner-Built Homes
• 19-3-5 Rebate to Owner of Land Leased for Residential Use
• 19-3-6 Rebate on Non-Registrant's Sale of Real Property
• 19-3-7 Real Property Rebates - Special Issues
• 19-3-8 New Housing Rebates and the HST
• 19-3-8-1 New Housing Rebates and HST at 13%
• 19-4-1 Commercial Real Property - Sales and Rentals
• 19-4-2 Commercial Real Property - Deemed Supplies
• 19-5 Land and Associated Real Property

20 - Education

• 20-1 School Authorities – Elementary and Secondary Schools
• 20-2 Public Colleges
• 20-3 Universities
• 20-4 Vocational Schools and Courses
• 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers
• 20-6 Tutoring and Equivalent Services
• 20-7 Second-language Instruction
• 20-8 Educational Services Made to a Non-resident
• 20-9 Election to Make Exempt Supplies of Educational Services Taxable

21 - Child and personal care services

• 21-1 Child Care Services
• 21-2 Residential Care Services
• 21-3 Respite Care Services

25 - Hospital authorities

• 25-2 Designation of Hospital Authorities

27 - Tourism

• 27-1 Calculating the GST/HST on Tour Packages
• 27-2 Conventions
• 27-3 Foreign Convention and Tour Incentive Program Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages

28 - Transportation

• 28-1 Ferries, Toll Roads and Toll Bridges
• 28-2 Freight Transportation Services
• 28-3 Passenger Transportation Services

31 - Objections and appeals

• 31-0 GST/HST Memorandum 31, Objections and Appeals