GST Memoranda

300 - Tax on supplies

• G300-6 Time of Liability (GST 300-6)
• G300-6-1 Time of Liability General Rule (GST 300-6-1)
• G300-6-2 Payments (GST 300-6-2)
• G300-6-3 Invoices (GST 300-6-3)
• G300-6-4 Agreements in Writing (GST 300-6-4)
• G300-6-6 Continuous Supplies (GST 300-6-6)
• G300-6-7 Partial Payments (GST 300-6-7)
• G300-6-8 Deposits (GST 300-6-8)
• G300-6-9 Consignment Sales (GST 300-6-9)
• G300-6-10 Coin-Operated Devices (GST 300-6-10)
• G300-6-11 Override Rule (GST 300-6-11)
• G300-6-15 Value not Ascertainable (GST 300-6-15)
• G300-6-16 Combined Supplies (GST 300-6-16)
• G300-7 Value of Supply (GST 300-7)
• G300-7-6 Manufacturers' Rebates (GST 300-7-6)
• G300-8 Imported Goods (GST 300-8)
• G300-9 Imported Services and Intangible Property (GST 300-9)

400 - Input tax credits

• G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1)
• G400-3-2 Employee and Shareholder Benefits (GST 400-3-2)
• G400-3-9 Capital Personal Property (GST 400-3-9)

500 - Administration and enforcement

• G500-2 Returns and Payments (GST 500-2)
• G500-2-1 Authorized Fiscal Periods and Reporting Periods (GST 500-2-1)
• G500-2-2 Instalments (GST 500-2-2)
• G500-2-6 Other GST Returns (GST 500-2-6)