GST/HST Technical Information, Forms and Publications

• GST/HST Information Sheets
• GST/HST Memoranda Series
• GST/HST News
• GST/HST Policy Statements
• GST/HST Technical Information Bulletins

Pamphlets and Booklets

• RC2 - The Business Number and Your Canada Customs and Revenue Agency Accounts
• RC4031 - Tax Refund for Visitors to Canada
• RC4058 - Quick Method of Accounting for GST/HST
• RC4072 - First Nations Tax (FNT)
• RC4080 - GST/HST Information for Freight Carriers
• RC4100 - Harmonized Sales Tax and the Provincial Motor Vehicle Tax
• RC4103 - GST/HST Information for Suppliers of Publications
• RC4117 - Tax Refund for Business Travel to Canada
• RC4125 - Basic GST/HST Information for Taxi and Limousine Operators
• RC4160 - Tax Refund for Non-Resident Travel Organizers and Foreign Conventions
• RC4247 - The Special Quick Method of Accounting for Public Service Bodies - Includes Form GST287
• RC4365 - First Nations Goods and Services Tax (FNGST)

Guides

• RC4022 - General Information for GST/HST Registrants
• RC4027 - Doing Business in Canada - GST/HST Information for Non-Residents
• RC4028 - GST/HST New Housing Rebate - Includes Forms GST190, GST 191, GST191-WS, and GST515
• RC4033 - General Application for GST/HST Rebates - Includes Forms GST189, GST288, and GST507
• RC4034 - GST/HST Public Service Bodies Rebate
• RC4036 - GST/HST Information for the Travel and Convention Industry
• RC4049 - GST/HST Information for Municipalities
• RC4050 - GST/HST Information for Selected Listed Financial Institutions
• RC4052 - GST/HST Information for the Construction Industry
• RC4081 - GST/HST Information for Non-Profit Organizations
• RC4082 - GST/HST Information for Charities
• RC4091 - GST/HST Rebate for Partners
• RC4231 - GST/HST New Residential Rental Property Rebate
• RC4405 - GST/HST Rulings - Experts in GST/HST Legislation
• T4071 - Small Business Information Seminar - Module II - Goods and Services Tax/Harmonized Sales Tax

GST/HST Information Sheets

• GI-001 - Products Commonly Described as Dietary Supplements
• GI-002 - Sales of Farmland by Individuals
• GI-003 - Sales of Vacant Land by Individuals
• GI-004 - Sales by Individuals of Owner-Occupied Homes
• GI-005 - Sale of a Residence by a Builder Who Is an Individual
• GI-006 - ABM Services
• GI-007 - Operating a Bed and Breakfast in Your Home
• GI-008 - Harbour Authorities
• GI-009 - Consigned Goods

Forms

• GST10 - Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions
• GST17 - Election Concerning the Provision of a Residence or Lodging at a Remote Work Site
• GST20 - Election for GST/HST Reporting Period
• GST21 - Joint Venture Election - Election to Have Joint Venture Operator Accounts for GST
• GST22 - Real Property - Election to Make Certain Sales Taxable
• GST23 - Election by a Public Sector Body to Have Its Exempt Memberships Treated as Taxable Supplies
• GST24 - Election To Tax Professional Memberships
• GST25 - Election or Revocation of the Election to Deem Certain Taxable Supplies Between Closely Related Corporations to Have Been Made for Nil Consideration
• GST26 - Election or Revocation of an Election by a Public Service Body to have an Exempt Supply of Real Property Treated as a Taxable Supply
• GST27 - Election or Revocation of an Election to Deem Certain Supplies to be Financial Services
• GST29 - EDUCATIONAL SERVICES - Election and Revocation of the Election to Make Certain Supplies Taxable
• GST30 - Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities
• GST31 - Application by a Public Service Body to have Branches or Divisions Designated as Eligible Small Supplier Divisions
• GST32 - Application to deem one unincorporated Organization to be a Branch of Another Unincorporated Organization
• GST34 - Goods and Services Tax/Harmonized Sales Tax Return for Registrants
• GST34-2 - Goods and ServicesTax/Harmonized Sales Tax Return for Registrants - for Telefile and Netfile clients
• GST44 - Election Concerning the Acquisition of a Business or Part of a Business
• GST58 - Goods and Services Tax/Harmonized Sales Tax Remittance
• GST59 - GST/HST Return for Imported Taxable Supplies
• GST60 - GST/HST Return for Acquisition of Real Property
• GST62 - Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized)
• GST66 - Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund
• GST70 - Election or Revocation of an Election to Change a GST/HST Fiscal Year
• GST71 - Notification of Accounting Periods
• GST74 - Election and Revocation of an Election to use the Quick Method of Accounting
• GST114 - Bond for Non-Resident Person without a Permanent Business Establishment in Canada
• GST145 - Waiver in Respect of the Period for Assessment
• GST146 - Notice of Revocation of Waiver
• GST159 - Notice of Objection (GST/HST)
• GST176 - Application for Visitor Tax Refund
• GST177 - Refund application for non-resident travel organizers
• GST189 - General Application for Rebate of GST/HST
• GST190 - GST/HST New Housing Rebate Application for Houses Purchased from a Builder
• GST-191 - GST/HST New Housing Rebate Application for Owner-Built Homes
• GST191-WS - Construction Summary Worksheet
• GST287 - Election or Revocation of the Election by Public Service Bodies to use the Special Quick Method Of Accounting
• GST288 - Supplement to Form GST189 and Form GST498
• GST303 - Application to Offset Taxes by Refunds or Rebates
• GST322 - Certificate of Government Funding
• GST352 - Application for Clearance Certificate
• GST355 - Streamlined Joint Venture Election - Election to have Joint Venture Operator Account for GST
• GST367 - Endorsement to the Bond for Non-Resident person without a Permanent Business Establishment in Canada
• GST370 - Employee and Partner GST/HST Rebate Application
• GST386 - Refund application for foreign conventions
• GST426 - Goods and Services Tax/Harmonized Sales Tax Remittance (Non-personalized)
• GST469 - Direct Deposit Request (Non-Personalized)
• GST488 - Election or Revocation of an Election Not TO Use the Net Tax Calculation for Charities
• GST489 - Tax Return for Self-Assessment of the Provincial Component of Harmonized Sales Tax (HST)
• GST494 - Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions
• GST495 - Rebate Application for Provincial PART of Harmonized Sales Tax (HST)
• GST497 - Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation
• GST498 - GST/HST Rebate Application For Foreign Representatives Diplomatic Missions Consular Posts, International Organizations, Or Visiting Forces Units
• GST499-1 - First Nations Tax (FNT) Schedule
• GST502 - Election and Revocation of Election Between Auctioneer and Principal
• GST506 - Election and Revocation of an Election Between Agent and Principal
• GST507 - Third Party Authorization and Cancellation of Authorization for GST/HST Rebates
• GST510 - Application for Business Travel Tax Refund
• GST515 - Direct Deposit Request for the GST/HST New Housing Rebate
• GST518 - GST/HST Specially Equipped Motor Vehicle Rebate Application
• GST521 - GST/HST Multi-Employer Pension Plan Trust Rebate Application
• GST523-1 - Non-profit organizations - Government Funding
• GST524 - GST/HST new residential Rental Property Rebate Application
• GST525 - Supplement to the New Residential Rental Property Rebate Application - Multiple Units
• GST528 - Authorization to use an export distribution centre certificate
• GST531 - Return of self-assessment of the First Nations Goods and Services Tax (FNGST)
• RC1 - Request for a Business Number (BN)
• RC1A - Business Number (BN) - GST/HST Account Information
• RC59 - Business Consent Form
• RC145 - Request to Close Business Number Accounts (BN)