Topics - GST/HST

Technical information

• Excise and GST/HST News
• GST/HST Information Sheets
• GST Memoranda (prior to 1995)
• GST/HST Memoranda Series
• GST/HST Notices
• GST/HST Policy Statements
• GST/HST Technical Information Bulletins

Pamphlets and booklets

• RC2 The Business Number and Your Canada 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-Residents, Travel Organizers and Foreign Conventions
• RC4247 The Special Quick Method of Accounting for Public Service Bodies
• RC4365 First Nations Goods and Services Tax (FNGST)
• RC4405 GST/HST Rulings - Experts in GST/HST Legislation

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 and GST515
• RC4033 General Application for GST/HST Rebates - Includes Forms GST189, GST288, and GST507
• RC4034 GST/HST Public Service Bodies Rebate - Includes Form GST66
• RC4036 GST/HST Information for the Travel and Convention Industr
• RC4049 GST/HST Information for Municipalities
• RC4050 GST/HST Information for Selected Listed Financial Institutions
• RC4052 GST/HST Information for the Construction Industry
• RC4058 Quick Method of Accounting for GST/HST
• RC4072 First Nations Tax (FNT)
• RC4080 GST/HST Information for Freight Carriers
• RC4081 GST/HST Information for Non-Profit Organizations
• RC4082 GST/HST Information for Charities
• RC4091 GST/HST Rebate for Partners
• RC4103 GST/HST Information for Suppliers of Publications
• RC4125 Basic GST/HST Information for Taxi and Limousine Operators
• RC4160 Tax Refund for Non-Resident Travel Organizers and Foreign Conventions
• RC4231 GST/HST New Residential Rental Property Rebate
• RC4365 First Nations Goods and Services Tax (FNGST)
• RC4376 Compendium of GST/HST Statistics
• RC4405 GST/HST Rulings - Experts in GST/HST Legislation
• T4071 Small Business Information Seminar - Module II - Goods and Services Tax/Harmonized Sales Tax

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
• GST34-1 Goods and Services Tax/Harmonized Sales Tax Return for Registrants - for Telefile clients
• GST44 Election Concerning the Acquisition of a Business or Part of a Business
• 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
• GST106, Schedule 2 - Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
• GST111 Schedule 1 - Financial Institution GST/HST Annual Information Schedule
• GST114 Bond for Non-Resident Person without a Permanent Business Establishment in Canada
• GST115 GST/HST Refund Application for Tour Packages
• 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
• 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
• 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 an 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