GST/HST Memoranda Series (by chapters)

1 - GST information

2 - Registration

3 - Tax on supplies

4 - Zero rated supplies

5 - Exempt supplies

7 - Returns and payments

8 - Input tax credits: Eligible ITCs

9 - ITCs: Taxable benefits, allowances and reimbursements

12 - Adjustments

13 - Rebates

14 - Special provisions

15 - Books and records

16 - Assessment and penalties

17 - Financial institutions

18 - Governments

19 - Real property

21 - Child and personal care services

25 - Hospital authorities

27 - Tourism

28 - Transportation

31 - Objections and appeals

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