Topics -- E-commerce

Guides

• RC2 The Business Number and Your Revenue Canada Accounts
• RC4022 General Information for GST/HST Registrants
• RC4027 Doing Business in Canada – GST/HST Information for Non-Residents
• RC4070 Guide for Canadian Small Businesses
• RC4409 Keeping Records

Information Circulars

• IC77-16R4 Non-Resident Income Tax
• IC76 -12R5 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
• IC78 – 10R4 Books and Records Retention / Destruction

Interpretation Bulletins

• IT-128R Capital Cost Allowance – Depreciable Property
• B-078 Place of Supply Rules Under the HST
• B-090 GST/HST and Electronic Commerce
• ITNEWS-25 Income Tax - Technical News No. 25

Memoranda Series

• GST/HST Memoranda Series 2.2 – Small Supplier
• GST/HST Memoranda Series 3.3 - Place of Supply
• GST/HST Memoranda Series 3.4 – Residence
• GST/HST Memoranda Series 4.5.3 - Export - Services and Intellectual Property
• GST/HST Memoranda Series 15.1 - General Requirements for Books and Records
• GST/HST Memoranda Series 15.2 - Computerized Records

Forms

• NR4 Statement of Amounts Paid or Credited to Non-residents of Canada
• RC1 Request for a Business Number (BN)
• RC1A Business (BN) - GST/HST Account Information
• RC1C Business Number (BN) - Import/Export Account Information