GST/HST Policy Statements

P-001 - P-049

• P-006 Tax Credits in Relation to Supply of Fuel to Carriers
• P-008 Modifying the Length of Fiscal Months in a Quarter
• P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999)
• P-015 Treatment of Bare Trusts Under the Excise Tax Act
• P-018R Limitation on ITC Eligibility where Person becomes a Registrant
• P-019R Eligibility for ITC on start-up costs - Eligible capital property
• P-021 Application of Subsection 149(3)
• P-024R Temporary Importation of Conveyances
• P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999)
• P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000

P-050 - P-099

• P-051R2 Carrying on business in Canada
• P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder
• P-053 Application of all or Substantially all to Residential Complexes
• P-060 Definition of Cost of Capital Property
• P-062 Distinction Between Lease, License and Similar Arrangements
• P-067R A Conveyance or Cargo Container
• P-068 Definition of time periods created by election/revocation of election to change fiscal years
• P-069 Land Allowance for Residential Complexes
• P-070R The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale
• P-074 Taxable Status of Storage Charges
• P-077R2 Single and Multiple Supplies
• P-083 New Home Purchase Agreements in Alberta
• P-084R Forgiven Debts Considered Bad Debts
• P-085 Amounts Eligible for Section 256 GST New Housing Rebate
• P-090 Remote Work Site
• P-098R Golf Club Securities
• P-099 The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit'

P-100 - P-149

• P-100R Late Filing of Election for Simplified Accounting
• P-102 Seizures and Repossessions
• P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers
• P-105R Tax Status of a Natural Resource Lease Payment
• P-106 Administrative definition of a 'participant' in a joint venture
• P-108 Raising of Capital
• P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products
• P-111R The Meaning of Sale with Respect to Real Property (Revised)
• P-112R Assessment of Tax Payable where a Purchaser is Insolvent
• P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance
• P-115 Section 134 - Security Substitution
• P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable
• P-118R Assessments on a Tax-Extra or Tax-Included Basis
• P-120 Section 134 - Transfer of Property on Satisfaction of Debt
• P-122 Section 134- Assignment of a Security Interest
• P-125 Input Tax Credit Entitlement for Tax on Imported Goods
• P-128R2 The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised)
• P-129 Pawnbrokers
• P-131R Revised GST/HST Policy P-131 - Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances
• P-132 100% Rebate for Exports by a Charity or a Public Institution
• P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada
• P-136R Administrative Services Only with Stop-Loss
• P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits
• P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant
• P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return

P-150 - P-199

• P-150 Tax Treatment of Imported Computer Software
• P-151 Interpretation of Commercial Service
• P-152R Meaning of 'Canada' For Purposes of Division II Tax
• P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex
• P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7)
• P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental
• P-160R Meaning of the Phrase -Where a Particular Property or Service is Supplied Together with any Other Property or Service-
• P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred
• P-164 Rent To Own Agreements
• P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised)
• P-167R Meaning of the First Part of the Definition of Business
• P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots
• P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes
• P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election
• P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998)
• P-173 Meaning of the Phrase ''Establishing a Business Venture in Canada''
• P-174 Emphyteutic Leases
• P-175 Costs that Fall within the Scope of Subsection 183(2)
• P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998)
• P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA)
• P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta
• P-182R Agency
• P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits
• P-185R Imported Prescribed Publications and Subscription Agents
• P-187 Prescribed Form for Joint Venture Elections
• P-189 Meaning of the term Custodial Service to P-189 Meaning of the term Custodial Service
• P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999)
• P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner
• P-199R Basic Garbage Collection Services

P-201 - P-249

• P-202 Gift Certificates
• P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit
• P-206 Litigation Services Supplied to Non-Resident Individuals
• P-207 The GST Status of the Supply of a Laser Eye Surgery Service
• P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act)
• P-209R Lawyers' disbursements
• P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act ('ETA')
• P-216 Registration of a Partner.
• P-217 Meaning of the Term -Railway Rolling Stock-
• P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act
• P-219 Place of Supply (HST) for National Equipment Maintenance Contracts
• P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act
• P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home
• P-225 Payments for Vehicle Loss or Damage Under Rental Agreements
• P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies
• P-228 Primary Place of Residence
• P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities
• P-236 Supply of Photocopies
• P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection  280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required
• P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization
• P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'.
• P-242 Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act
• P-243 Section 232.1 - Promotional Allowances
• P-244 Partnerships - Application of subsection 272.1(1) of the Excise Tax Act
• P-245 Determination of 'activities engaged in by the person in the course of operating a public hospital' ...
• P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities
• P-247 What constitutes an 'other body established by a government' for purposes of the Excise Tax Act (the Act)?
• P-249 Agreements and Novation

P-250 - P-299

• P-251 Eating Establishments
• P-252 Agricultural Equipment Supplied Together with Accessories
• P-253 Sharecropping
• P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service
• P-255 Late-filed Section 156 Elections and Revocations
• P-256 Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates