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Acts and legislation
GST/HST Policy Statements
P-001 - P-049
P-050 - P-099
P-101 - P-149
P-150 - P-199
P-201 - P-249
P-250 - P-299
P-150 - P-199
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
Date modified:
2006-12-09
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