GST/HST Technical Information Bulletins

B-001 - B-049

• B-002 Coupons and Bottle Deposits (TIB - B-002)
• B-032 Expenses Related to Pension Plans
• B-037R Imported Computer Software (TIB B-037R)
• B-038 Returnable Containers Other than Beverage Containers
• B-039 GST/HST Administrative Policy - Application of the GST/HST to Indians
• B-046 Administrative Guidelines for Municipalities (TIB)

B-050 - B-099

• B-052 GST Treatment of Products and Services of Life and Health Insurance Companies (TIB)
• B-053 Construction Supply and Installation Contracts (TIB)
• B-057 List of Products and Services of Trust Companies (TIB)
• B-068 Bare Trusts
• B-073 Sale of Freehold Mineral Titles
• B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province
• B-080R Rebates of HST on Supplies Made From the Participating Provinces
• B-081 Application of the HST to Imports
• B-084R Treatment of Used Goods
• B-087 GST-HST New Residential Rental Property Rebate
• B-088 Export Distribution Centre Program
• B-089 Returnable Containers
• B-090 GST/HST and Electronic Commerce
• B-091R Application of the GST/HST to Prepaid Funeral Arrangements
• B-092 Substantial Renovations and the GST/HST New Housing Rebate
• B-093 Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements
• B-094 Amendments to the Point-of-Sale Rebate for Printed Books
• B-095 The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)

B-100 - B-149

• B-100 Standardized Accounting
• B-101 Trusts
• B-102 First Nations Goods and Services Tax - Place of Supply
• B-103 Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province
• B-104 Harmonized Sales Tax - Temporary Recapture of Input Tax Credits in Ontario and British Columbia
• B-105 Changes to the Definition of Financial Service
• B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST
• B-108 Changes to GST/HST Rules for Pension Plans - New Section 157 and Amendments to Section 172.1
• B-109 Application of the GST/HST to the Practice of Naturopathic Doctors
• B-110 Application of the GST/HST to the Practice of Acupuncture