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
13) Rebates
14) Special provisions
15) Books and records
16) Assessment and penalties
17) Special sectors: Financial institutions
19) Special sectors: Real property
25) Special sectors: Hospital authorities
27) Special sectors: Tourism
28) Special sectors: Transportation
31) Objections and appeals
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