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Publications listed by publication number
- P102 Support Payments - Includes Form T1158
- P105 Students and Income Tax
- P110 Paying Your Income Tax by Instalments
- P113 Gifts and Income Tax
- P119 When You Retire
- P133 Your Appeal Rights - Employment Insurance and Canada Pension Plan Coverage
- P134 Using your Home for Day Care
- P148 Resolving Your Dispute: Objections and Appeal Rights Under the Income Tax Act
- P151 Canadian Residents Going Down South
- P-003 Acceleration of ITC Claims
- P-006 Tax Credits in Relation to Supply of Fuel to Carriers
- P-008 Modifying the Length of Fiscal Months in a Quarter
- P-009 Determining Proof of Residency and Registration Status
- P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999)
- P-013 Accounts Receivable for Consumption in the Course of Commercial Activities
- P-015 Treatment of Bare Trusts Under the Excise Tax Act
- P-018R Limitation on ITC Eligibility where Person becomes a Registrant
- P-019R Eligibility for ITC on start-up costs - Eligible capital property
- P-021 Application of Subsection 149(3)
- P-023 Interpretation of All or Substantially All
- P-024R Temporary Importation of Conveyances
- P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999)
- P-030R Credit Notes and Net Tax Adjustments (Revised June 4, 1998)
- P-031 Supply of Business Assets of Deceased
- P-034R2 Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA
- P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000
- P-045 Butterfly Transactions
- P-047 Imports by Exporters of Processing Services (DRAFT)
- P-051R2 Carrying on business in Canada
- P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder
- P-053 Application of all or Substantially all to Residential Complexes
- P-056R2 Insurance Adjustment Services (Formerly Licensing of Insurance Adjusters)
- P-058R Recovery of Bad Debts
- P-060 Definition of Cost of Capital Property
- P-061 Extension of Transfer Payment Policy
- P-062 Distinction Between Lease, License and Similar Arrangements
- P-063 Output Based Method for Input Tax Credit Allocation
- P-067R A Conveyance or Cargo Container
- P-068 Definition of time periods created by election/revocation of election to change fiscal years
- P-069 Land Allowance for Residential Complexes
- P-070R The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale
- P-073 Refunds and Revoked Elections due to Increased Rebate Rate
- P-074 Taxable Status of Storage Charges
- P-075R Allowances and Reimbursements
- P-077R2 Single and Multiple Supplies
- P-079R The Supply of Fondue Chocolate
- P-081R Tax Status of De-Alcoholized Wine
- P-082R Eligibility for Bad Debt Deduction When GST/HST Pre-Collected
- P-083 New Home Purchase Agreements in Alberta
- P-084R Forgiven Debts Considered Bad Debts
- P-085 Amounts Eligible for Section 256 GST New Housing Rebate
- P-090 Remote Work Site
- P-095 How a Non-Resident Sponsor of a Convention Can determine Percentage of Admissions
- P-097R2 Expense allowances of elected municipal officers and school board members
- P-098R Golf Club Securities
- P-099 The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit'
- P-100R Late Filing of Election for Simplified Accounting
- P-102 Seizures and Repossessions
- P-103R Transfer of an Undivided Interest in a Joint Venture
- P-104R Meaning of Mobile Home, Residential Unit and Residential Complex in the Context of Mini-homes, Park Model Trailers, Travel Trailers and Motor Homes
- P-105R Tax Status of a Natural Resource Lease Payment "Expense"
- P-106 Administrative Definition of a "Participant" in a Joint Venture
- P-108 Raising of Capital
- P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products
- P-111R The Meaning of Sale with Respect to Real Property (Revised)
- P-112R Assessment of Tax Payable where a Purchaser is Insolvent
- P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance
- P-115 Section 134 - Security Substitution
- P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable
- P-117 Supply of a Single Store by a Person Owning a Chain of Stores
- P-118R Assessments on a Tax-Extra or Tax-Included Basis
- P-119 Trailer Commission Servicing Fees
- P-120 Section 134 - Transfer of Property on Satisfaction of Debt
- P-122 Section 134- Assignment of a Security Interest
- P-125 Importer and ITC Entitlement
- P-126 Intra-Company Cost Allocations by Foreign-based Insurance Companies
- P-128R2 The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised)
- P-129 Pawnbrokers
- P-131R Revised GST/HST Policy P-131 - Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances
- P-132 100% Rebate for Charity Exports
- P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada
- P-136R Administrative Services Only with Stop-Loss
- P-137 Availability of ITC's to Holding Corps on Cost of Acquisition
- P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits
- P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant
- P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return
- P-150 Tax Treatment of Imported Computer Software
- P-151 Interpretation of Commercial Service
- P-152R Meaning of "Canada" For Purposes of Division II Tax
- P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex
- P-156R Calculation of the Notional Imput Tax Credit that may be Claimed by a Creditor Under Subsection 183(7)
- P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental- (Revised first on April 1998 second on March 8, 1999)
- P-160R Meaning of the Phrase -Where a Particular Property or Service is Supplied Together with any Other Property or Service-
- P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred
- P-164 Rent To Own Agreements
- P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised)
- P-166 Sale of Medical or Dental Practice Between Two Non-Registrants
- P-167R Meaning of the First Part of the Definition of Business
- P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots
- P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes
- P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election
- P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998)
- P-173 Meaning of the Phrase "Establishing a Business Venture in Canada"
- P-174 Emphyteutic Leases
- P-175 Costs that Fall within the Scope of Subsection 183(2)
- P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998)
- P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA)
- P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta
- P-179 Interpretation of Business that was Established for Purposes of SS.167(1) of the ETA
- P-181 Amounts for Certain Services and Licenses and the SS.167(1) Election of the ETA
- P-182R Agency
- P-184 Credit Card Expenses and the Registrant's Use of the 6/106ths or 14/114ths Factors for Claiming Input Tax Credits
- P-185R Imported Prescribed Publications and Subscription Agents
- P-186R Funding for Public Colleges (Revised March 10,1999)
- P-187 Prescribed Form for Joint Venture Elections
- P-188 Supply of a Business or Part of a Business for the Purpose of the Election under Subsection 167(1)
- P-189 Meaning of the term Custodial Service
- P-190 The meaning of the word imposed in section 154 of the ETA
- P-193R Supplies of Tangible Personal Property Otherwise than by Way of Sale
- P-194R Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date
- P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999)
- P-196 Whether Administrative Overhead Costs Fall Under Subsection 186(1) of the ETA
- P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner
- P-199R Basic Garbage Collection Services
- P-202 Gift Certificates
- P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit
- P-206 Litigation Services Supplied to Non-Resident Individuals
- P-207 The GST Status of the Supply of a Laser Eye Surgery Service
- P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act)
- P-209R Lawyers' disbursements
- P-210R Settlement of a Claim Under a Performance Bond Issued in Respect of a Construction Contract
- P-212 Entitlement Members of Visiting Force (VFA) to Claim a Rebate Under Subsection 252(1) of the ETA
- P-213 GST/HST Status of Certain Ice Cream, Ice Milk, Sherbet, Frozen Yoghurt, Frozen Pudding Products
- P-214R Foreign-Based Entities which Qualify as a University in the Excise Tax Act (ETA)
- P-215 Determination of Whether an Entity is a Non-Profit Organization in the Excise Tax Act ('ETA').
- P-216 Registration of a Partner.
- P-217 Meaning of the Term -Railway Rolling Stock-
- P-218 Tax Status of Damage Payments not within Section 182 of the Excise Tax Act
- P-219 Place of Supply (HST) for National Equipment Maintenance Contracts
- P-220 Domestic Entities that Quality as a University in the Excise Tax Act (ETA)
- P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act
- P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (ETA)
- P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home
- P-224 Meaning of Catering Services
- P-225 Payments for Vehicle Loss or Damage Under Rental Agreements
- P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies
- P-228 Primary Place of Residence
- P-229 Definition of Vocational School in Section 1 of Part III of Schedule V to the Excise Tax Act
- P-230R Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities
- P-231 Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act
- P-232 Meaning of 'other arrangements of prepared food'
- P-233 Tutoring or Instructing in Courses Approved for Credit by a School Authority
- P-235 Meaning of Fertilizer
- P-236 Supply of Photocopies
- P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of The Excise Tax Act for Failure to Remit or Pay an Amount when Required
- P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization
- P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'.
- P-240 Application of GST/HST to products Commonly Described as 'Dietary Supplements'
- P-241 Meaning of 'Other Similar Snack Food' Under Paragraph 1(f) of Part III of Schedule VI to the Excise Tax Act (ETA)
- P-242 Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act
- P-243 Section 232.1 - Promotional Allowances
- P-244 Partnerships – Application of subsection 272.1(1) of the Excise Tax Act
- P-245 Determination of 'activities engaged in by the person in the course of operating a public hospital' ...
- P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities
- P-247 What constitutes an 'other body established by a government' for purposes of the Excise Tax Act (the Act)?
- P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments
- P-249 Agreements and Novation
- PRIER Prescribed Rates of Interest - Revised September 2006
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Date modified: 2006-12-08 |
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