Technical information - GST/HST

The CRA publishes a broad selection of GST/HST technical publications to inform registrants and the general public about the GST/HST. If you have GST/HST technical enquiries, you can contact us at one of our GST/HST Rulings Centres across Canada.

GST Memoranda published from 1990 to 1994 discuss the GST legislation in detail. Only Memoranda in chapters 300-700 are current as they are gradually being re-written and superseded by the GST/HST Memoranda Series publications.

GST/HST Info Sheets are plain language technical publications designed to provide clear and concise explanations of specific issues relating to the GST/HST.

GST/HST Memoranda Series: These publications discuss the GST/HST legislation in detail. Published since September 1994, chapters of the GST/HST Memoranda Series are gradually replacing the GST Memoranda.

The Excise and GST/HST News is published quarterly on the Internet and highlights recent developments in the administration of the goods and services tax (GST) and harmonized sales tax (HST), as well as excise taxes and duties.

GST/HST Notices: These are miscellaneous notices regarding changes in CRA policy, notices of change to publications, short announcements regarding the GST/HST and First Nations Tax (FNT).

GST/HST Policy Statements discuss CRA policy on certain specific GST/HST issues which are not yet covered by the GST/HST Memoranda Series.

GST/HST Technical Information Bulletins (TIBs) are published to announce and discuss in detail changes to the GST/HST legislation.

Excise Tax Act and Regulations under the Excise Tax Act: To find regulations under the Excise Tax Act relating to the GST/HST, scroll down to the Regulations section at the end of the Excise Tax Act.

Excise and GST/HST Publication List: This is a complete list of all Excise and GST/HST publications indicating the date published, date revised, whether or not an item is obsolete, and what replaces the obsolete publication.

Prescribed Rates of Interest List: The prescribed rates of interest for excise duty, excise taxes and the GST/HST are published quarterly.