CONTENTS COMMENTARY (11 BINDERS)

Transcription

1 CGST 284P CONTENTS iii COMMENTARY (11 BINDERS) Binder C1 Introduction Topical Index Table of Cases Policy Statements Government Directory Part VIII Transitional (FST) (sections ) Part IX (application rules and section 122) Part IX, Division I Interpretation (section (1)for) BINDER C2 Division I Interpretation (cont d) (sections (1)g-128) Binder C3 Division I Interpretation (cont d) (sections ) Division II Goods and Services Tax (sections ) Binder C4 Division II Goods and Services Tax (cont d) (sections ) Binder C5 Division II Goods and Services Tax (cont d) (sections ) Divisions III, IV, IV.1 Importations; Bringing into HST Province (sections ) Binder C6 Division V Collection and Remittance (sections ) Binder C7 Division V Collection and Remittance (cont d) (sections ) Division VI Rebates (sections ) Binder C8 Division VI Rebates (cont d) (sections ) Division VII Miscellaneous (sections ) Division VIII Administration and Enforcement (sections )

2 iv Table of Contents CGST 284P Binder C9 Division VIII Administration and Enforcement (cont d) (sections ) Division IX Transitional Provisions (GST) (sections ) Division X Transitional Provisions (HST) (sections ) Division XI Tax Inclusive Pricing (sections ) Schedule V Exempt Supplies (Parts I and II) Binder C10 Schedule V Exempt Supplies (cont d) (Parts III to VIII) Schedule VI Zero-Rated Supplies (Parts I to III) Binder C11 Schedule VI Zero-Rated Supplies (cont d) (Parts IV to X) Schedule VII Non-Taxable Importations Schedule VIII Participating Provinces Schedule IX HST Place of Supply Schedule X HST Non-Taxable Release Sheets PRIMARY MATERIAL (10 BINDERS) Binder P1 Legislation Binder P2 Regulations Remission Orders Other Legislation Binder P3 Dept. of Finance Releases Revenue Canada Releases Binder P4 Forms Info Sheets [GI-001 to GI-100] Binder P5 Info Sheets [GI-101 to Present]

3 CGST 284P Table of Contents v Binder P6 Excise/GST News Guides Binder P7 Memoranda Provincial Taxation Binder P8 New Memoranda Binder P9 Technical Information Bulletins Release Sheets (Primary Material Releases) Binder P Historical Historical Dept. of Finance Releases Historical Revenue Canada Releases Historical Excise/GST News Historical Technical Information Bulletins

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16 CGST 303P Table of Contents R13 Number Date Title Page Government of Canada Moves Quickly on Seniors Tax Relief and Other Outstanding Measures R Government Announces 2009 Automobile Deduction Limits and Expense Benefit Rates for Business Government of Canada Proposes Improvements to the Application of the GST to the Financial Services Sector (Backgrounder included) Government of Canada Responds to Recent Court Decisions on the GST and Financial Services Government Announces 2010 Automobile Deduction Limits and Expense Benefit Rates for Business Government of Canada Announces Proposed Changes to Place of Supply Rules for the HST Government Releases Draft Regulations in Respect of the Place of Supply Rules Proposed Changes to the Application of the HST to Financial Institutions (Backgrounder included) Proposed Changes to Certain HST Rules in Respect of Financial Institutions, Streamlined Accounting Methods and Interment Rights (Backgrounder included) Government of Canada Seeks to Protect Agents of the Crown Collecting GST/HST and the Air Travellers Security Charge from Civil Liability Claims Government Announces 2012 Automobile Deduction Limits and Expense Benefit Rate for Business R1453 R1455 R1465 R1469 R1471 R1507 R1509 R1567 R1581 R1583

17 R14 Department of Finance Releases CGST 303P Number Date Title Page Department of Finance Announces Transitional Rules for the Elimination of the HST in B.C. R Government Releases for Consultation Draft Legislative Proposals to Improve the Caseload Management of the Tax Court of Canada Government Announces 2013 Automobile Deduction Limits and Expense Benefit Rates for Business Government Announces 2014 Automobile Deduction Limits and Expense Benefit Rates for Business Department of Finance Releases Income and Sales Tax Technical Amendments for Public Comment Government Announces 2015 Automobile Deduction Limits and Expense Benefit Rates for Business R1595 R1597 R1599 R1601 R1603 [Note: News releases and Notices from the Canada Revenue Agency (CRA), formerly Revenue Canada and then the Canada Customs and Revenue Agency, are reproduced under the Revenue Canada Releases tab. Excise/GST News, GST/HST News and Excise and GST/HST News quarterly newsletters from the CRA are reproduced under the Excise/GST News tab. Technical news releases from the CRA are called Technical Information Bulletins and are reproduced under the Technical Information Bulletins tab. The CRA s P-xxx Policy Papers are reproduced throughout the Commentary binders; see the list under the Policy Statements tab at page 401 in Binder C1.]

18 CGST 294P F1 TABLE OF CONTENTS (See also the Table of Statutory References on page F15.) [Notes: E indicates English version of a form that is printed separately in each official language. Residents of Quebec should in many cases use parallel GST forms issued by Revenu Québec] Form GST10E GST17 GST20E GST20-1E GST21E GST22 GST23 GST24 Table of Forms by Statutory Reference Revenue Canada Q & A Database Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions Election Concerning the Provision of a Residence or Lodging at a Remote Work Site Election for GST/HST Reporting Period Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST Real Property Election to Make Certain Sales Taxable Election by a Public Sector Body to Have Its Exempt Memberships Treated as Taxable Supplies Election to Tax Professional Memberships Page F15 F31 * Section No. F (1), 259(11) F (7) F F (4), 247(3) F F221 F231 F241 V-I-9(2)(b) V-VI-17 V-VI-18 * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

19 F2 Forms CGST 294P Form GST25E GST26E GST27E Closely Related Corporations and Canadian Partnerships Election or Revocation of the Election to Treat Certain Taxable Supplies as Having Been Made for NIL Consideration Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply Election or Revocation of an Election to Deem Certain Supplies to be Financial Services GST29E Educational Services Election and Revocation of the Election to Make Certain Supplies Taxable GST30 GST31E GST32 GST34E GST44E Page * Section No. F F (1) F F291 V-III-6 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities F (2) Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization Goods and Services Tax Return for Registrants Election Concerning the Acquisition of a Business or Part of a Business F F (1) F (4) F (1), (1.1) * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

20 CGST 294P Form GST58 GST59E GST60E GST62E GST63 GST66E GST70E GST71E GST74 GST106E GST111E GST114 GST115E Table of Contents Remittance Form for Goods and Services Tax GST/HST Return for Imported Taxable Supplies and Qualifying Consideration GST/HST Return for Acquisition of Real Property Goods and Services Tax/ Harmonized Sales Tax Return (Non-personalized) Goods and Services Tax Return for Prepaid Expenses Application for GST/HST Public Service Bodies Rebate and GST Self- Government Refund Election, or Revocation of an Election, to Change a GST/HST Fiscal Year Notification of Accounting Periods Election and Revocation of an Election to Use the Quick Method of Accounting Schedule 2 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages Schedule 1 Financial Institution GST/HST Annual Information Return Bond for Non-Resident Person Without a Permanent Establishment in Canada GST/HST Rebate Application for Tour Packages Page * Section No. F , 228(2) F F (4) F (4) F (6), 340(2) F , 259.1, 260 F F F F (10), 252.4(5) F F (6) F F3 * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

21 F4 Forms CGST 294P Form GST116E GST117E GST118E GST119E Page * Section No. Application, Renewal, or F Revocation of the Authorization for a Qualifying Institution to use Particular Methods Transitional Year Election or Revocation of an Election for a Qualifying Institution to Determine Input Tax Credits on Residual Inputs Election or Revocation of an Election for a Financial Institution to use the Prescribed Percentage GST/HST Election to Adjust Net Tax for the Self-Supply of a Residential Complex F F F GST145 Waiver in Respect of the F (7) Period for Assessment GST146 Notice of Revocation of F (8) Waiver GST159 Notice of Objection F GST176E Application for Visitor Tax F , Refund GST177E Refund Application for Non- F , Resident Travel Organizers GST179 Participating Duty Free Shops Reimbursement for Refunds Paid Under Section 252 of the Excise Tax Act and the Applicable Quebec and Manitoba Provincial Legislation F GST180 GST189E Duty Free Shop Enrollment Application General Application for Rebate of GST/HST F F (2), 252, 256.1, 257, 258, 261, 261.2, 261.3, * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

22 CGST 294P Table of Contents F5 Form GST190E GST190A GST/HST New Housing Rebate Application GST/HST New Housing Rebate Appendix A GST191-WSE Construction Summary Worksheet GST191E GST/HST Housing Rebate Application for Owner-Built Houses GST192E GST193E GST196 GST197 GST207E GST212 GST254E GST256 GST258E GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST/HST Transitional Rebate Application for Purchasers of New Housing Requirement to Pay Pursuant to Subsection 317(3) of The Excise Tax Act Requirement to Pay Pursuant to Subsections 317(1), (2) and/ or (6) of the Excise Tax Act Application for Federal Sales Tax Inventory Rebate Application for Federal Sales Tax New Housing Rebate GST/HST Demand for Return(s) Requirement to Provide Information and Documents Bankruptcy and Insolvency Act Proof of Claim Page * Section No. F , 254.1, 255, 256, F , 254.1, 255, 256, F F (2) F , 254.1(2) F , 254(2) F (3) F (1), (2), (6) F (2), 120 F F (1), 282 F F * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

23 F6 Forms CGST 294P Form GST287E GST288E GST303E GST322 GST327 GST352 GST353 GST355E GST367 GST370E GST386E GST400 GST426 Election or Revocation of the Election by Public Service Bodies to use the Special Quick Method of Accounting Supplement to Form GST189 and Form GST498 Application to Offset Taxes by Refunds or Rebates Certificate of Government Funding Duty Free Shop Application for Visitor Tax Refund Application for Clearance Certificate Tax Return for Tobacco Products Inventory Tax Streamlined Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST Endorsement to the Bond for Non-Resident Person without a Permanent Business Establishment in Canada Employee and Partner GST/ HST Rebate Application Refund Application for Foreign Conventions Goods and Services Tax Adjustment (for internal use) Goods and Services Tax/ Harmonized Sales Tax Remittance Form (Non- Personalized) Page * Section No. F (1) F F (7) F F F F F (1) F (6) F F , F F , 237 GST469 Direct Deposit Request F , 230 * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

24 CGST 294P Table of Contents F7 Form GST488 GST489E GST490 GST493E GST494E GST495E GST497E GST498E GST499E GST499-1E GST502E Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities Tax Return for Self-Assessment of the Provincial Component of Harmonized Sales Tax (HST) Goods and Services Tax/ Harmonized Sales Tax Rebate Application for Federal and Provincial Governments Provincial Sales Tax (PST) Transitional New Housing Rebate Application Goods and Services Tax/ Harmonized Sales Tax Final Return for Selected Listed Financial Institutions Rebate Application for Provincial Part of Harmonized Sales Tax (HST) Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units First Nations Tax (FNT) Schedule First Nations Tax (FNT) Schedule Election and Revocation of Election Between Auctioneer and Principal Page * Section No. F F F F4931 F F F F F4991 F4993 F (1.3) * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

25 F8 Forms CGST 294P Form GST506E GST507E GST510E GST515 GST518E GST521E Election and Revocation of an Election Between Agent and Principal Third Party Authorization and Cancellation of Authorization for GST/HST Rebates Application for Business Travel Tax Refund Direct Deposit Request for the GST/HST New Housing Rebate GST/HST Specially Equipped Motor Vehicle Rebate Application GST/HST Multi-Employer Pension Plan Trust Rebate Application GST523-1E Non-Profit Organizations Government Funding GST524E GST/HST New Residential Rental Property Rebate Application GST525E GST528E GST531E GST532E Supplement to the New Residential Rental Property Rebate Application Multiple Units Authorization to Use an Export Distribution Centre Certificate Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) Agreement and Recovation of an Agreement Between Supplier and Constructive Importer Page * Section No. F (1.1) F F F , 255, 256 F F F (2) F F F F F * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

26 CGST 303P Table of Contents F9 Form GST535E RC1 E Third Party Service Provider (TPSP) Summary Submission Request for a Business Number (BN) RC1A Business Number (BN) GST/HST Account Information RC1C Business Number (BN) Import/Export Account Information Page * Section No. F , F (5) F (5) F , 240(5) RC57E Request for a Business F Number (BN) Quebec RC59E Business Consent Form F (6) RC145 Request to Close Business F , 242 Number (BN) Accounts RC161E Authorization for F Parliamentarians RC193 Service-Related Complaint F (1) Agency RC199E Voluntary Disclosures Program (VDP) Taxpayer Agreement F RC375E Notice of Objection (QST) for Selected Listed Financial Institutions F10097 RC4288 Request for Taxpayer Relief F RC4521E Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation F (25) RC4530E Election of Revocation of an Election to Use a Production Proxy to Report the Recapture of ITCs F * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

27 F10 Forms CGST 303P Form RC4531E RC4600E RC4601E RC4602E RC4602-1E RC4603E RC4604E RC4604-1E RC4604-2E Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of ITCs Election or Revocation of an Election under Subsection 217.2(1) GST/HST Reporting Entity and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with a Consolidated Filing Request to be Added to a Group GST/HST Registration for SLFIs with Consolidated Filing GST/HST Adjustment Transfer Election and Revocation for a Selected Listed Financial Institution GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution Election for a SLFI to Join a GST/HST Consolidated Filing Election Election for a SLFI to Withdraw from a Consolidated Filing Election Page * Section No. F F (1) F (2) F (1.3) F (1.4) F (2) F (2) F (2) [SLFI Regs s. 54(2)] F (2) [SLFI Regs s. 54(3)] * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

28 CGST 303P Table of Contents F11 Form RC4605E RC4606E RC4607E RC4609E RC4610E RC4611E RC4612E RC4615E Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution Page * Section No. F (2) F (1) GST/HST Pension Entity Rebate Application and Election F Election or Revocation of F (2) Election to Use the Real-Time Calculation Method of the Reconciliation Method Election to Have Subsections 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain SLFIs and Notice of Revocation F Application for Authorization or Revocation for an ExchangeTraded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages F Application to Not Be Considered a Selected Listed Financial Institution Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies F (1) F * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

29 F12 Forms CGST 303P Form RC4616E Page * Section No. Election or Revocation of an F10979 Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC7000-ONE Ontario RST Transitional New Housing Rebate RC7001-ONE Ontario RST Transitional New Housing Rebate Condominiums RC7002-ONE Ontario RST Transitional New Housing Rebate Apartment Buildings RC7003-ONE Ontario RST Transitional New Housing Rebate for Non- Registrant First Resellers RC7000-BCE B.C. PST Transitional New Housing Rebate RC7001-BCE B.C. PST Transitional New Housing Rebate Residential Condominiums RC7002-BCE B.C. PST Transitional New Housing Rebate Apartment Buildings RC7003-BCE B.C. PST Transitional New Housing Rebate for Non- Registrant First Resellers F F F F F F F F RC7004-BCE B.C. Transition Tax Rebate F RC7066 Provincial Schedule GST/ HST SCH E Public Service Bodies Rebate F RC7190-BCE GST190 B.C. Rebate Schedule F RC7190-WSE GST190 B.C. Rebate Schedule F RC7191-BCE GST191 B.C. Rebate Schedule F RC7524-BCE GST524 B.C. Rebate Schedule F * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

30 CGST 314P Table of Contents F13 Form Page * Section No. RC7190-NSE GST190 Nova Scotia Rebate Schedule F (2.1) 0237E Application for Ontario HST Refund for First Nations for the Period July 1, 2010 and August 31, 2010 Inclusive F (1) 0248E SNSMR-HST- HP-A SNSMR-HST- COM-A SNSMR-HST- MFD-A SNSMR-HST- PC-A SNSMR-HST- VFD-A Application for Ontario HST Refund for First Nations on or after September 1, 2010 Novia Scotia HST Heritage Property Rebate Application Novia Scotia HST Computer for Physically, Visually or Hearing Impaired or Mentally Challenged Rebate Application Novia Scotia HST Fire Department Purchasing Through a Municipality Rebate Application Novia Scotia HST Vehicle for Physiologically Challenged Rebate Application Nova Scotia HST Volunteer Fire Department Rebate Application RC7000-PEE P.E.I. PST Transitional New Housing Rebate RC7001-PEE P.E.I. PST Transitional New Housing Rebate Residential Condominiums RC7002-PEE P.E.I. PST Transitional New Housing Rebate Apartment Buildings RC7003-PEE P.E.I. PST Transitional New Housing Rebate for Nonregistrant First Resellers F (1) F14001 F14011 F14021 F14031 F14041 F F F F * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

31 F14 Forms CGST 314P Form RC7207E RC7207-1E RC7215E RC7227E RC7245E RC7246E RC7257E RC7259E Page * Section No. GST/HST Rebate Application F and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only F Elections or Revocation of the Elections to Not Account for GST/HST and QST on Actual Taxable Supplies for Participating Employers that are Selected Listed Financial Institutions F Elections or Revocation of the Elections to Deem Certain Supplies to be Financial Services for GST/HST and QST Purposes for Selected Listed Financial Institutions F Waiver of the Limitation Period for Assessment of a Selected Listed Financial Institution Notice of Revocation of Waiver for a Selected Listed Financial Institution F (7) F (8) Third Party Authorization and Cancellation of Authorization for GST/HST and QST Rebates for Selected Listed Financial Institutions F Business Consent for Selected Listed Financial Institutions F * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

32 CGST 314P Table of Contents F15 Form RC7260E RC7289E RC7291E RC7294E Page * Section No. GST/HST and QST Return for F (4) Acquisition of Real Property/ Immovable by a Selected Listed Financial Institution General Application for Rebate of Goods and Services Tax/ Harmonized Sales Tax (GST/ HST) and Quebec Sales Tax (QST) for Selected Listed Financial Institutions GST/HST and QST Annual Information Return for Selected Listed Financial Institutions Goods and Services Tax/ F15131 Harmonized Sales Tax (GST/ HST) and Quebec Sales Tax (QST) Final Return for Selected Listed Financial Institutions F F (2) 238(2.1)(b) * Section number of the Excise Tax Act. See the commentary to the indicated provisions.

33 CGST 298P S[5]-1 GST/HST INFO SHEETS TABLE OF CONTENTS Info Sheets G-101 to Present [Info Sheets G-001 to G-100 are located in Binder P4] Number Date Title Page GI HST: Information for Non-registrant Builders of Housing in Ontario, B.C. and Nova Scotia S-841 GI Nova Scotia HST Rate Increase: Sales and Rentals of Nonresidential Real Property GI Nova Scotia HST Rate Increase: Progress Payments and Holdbacks GI Nova Scotia HST Rate Increase: Sales and Rentals of New Housing GI How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and B.C. GI Ontario First Nations Point-of-Sale Relief Reporting Requirements for GST/HST Registrant Suppliers GI Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops GI Applying the 2010 Nova Scotia HST Rate Increase Personal Property GI Applying the 2010 Nova Scotia HST Rate Increase Services GI Applying the 2010 Nova Scotia HST Rate Increase Admissions and Memberships GI Applying the 2010 Nova Scotia HST Rate Increase Transportation Services and Passes S-849 S-861 S-865 S-875 S-885 S-891 S-901 S-911 S-919 S-929

34 S[5]-2 GST/HST Info Sheets CGST 298P Number Date Title Page GI Specially Designed Training to Assist Individuals with a Disorder or Disability S-943 GI Specially Designed Training to Assist Individuals with Autism GI Application of GST/HST to Indian Individuals GI Application of GST/HST to Indian Bands and Band-empowered Entities GI Information for Business Located on a Reserve GI Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities S S-951 S-953 S-957 S-961 GI Builders and GST/HST NETFILE S-965 GI HST New Place of Supply Rules for Sales of Specified Motor Vehicles S-985 GI Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit GI Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies Rebate GI The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario GI Application of GST/HST to Residential Care Services Provided in Ontario GI Municipal Designation of Organizations Providing Rent- Geared-to-Income Housing S-995 S-1003 S-1011 S-1015 S-1019

35 CGST 294P Table of Contents S[5]-3 Number Date Title Page GI Direct Selling Industry The Alternate Collection Method for Approved Direct Sellers and Approved Distributors S-1031 GI Direct Selling Industry The Alternate Collection Method for Independent Sales Contractors GI Documentary Evidence When Making Tax-Relieved Sales to Indians and Indian Bands Over the Telephone, Internet or Other Electronic Means GI HST: Proposed Enhancements to the B.C. New Housing Rebates GI HST: Proposed Enhancements to the B.C. New Residential Rental Property Rebates S-1049 S-1059 S-1063 S-1081 GI Stated Price Net of the Enhanced S-1091 B.C. New Housing Rebate GI Phasing out of the Penny S-1095 GI Elimination of the HST in BC: Builder Information Requirements for the Transition Period S-1103 GI Application of the GST/HST to Lift Chairs GI Insurance Appraisals of Damage Caused to Property GI PEI: Transition to the HST Services GI PEI: Transition to the HST Intangible Personal Property GI PEI: Transition to the HST Memberships GI PEI: Transition to the HST Passenger Transportation Services GI PEI: Transition to the HST Admissions GI PEI: Transition to the HST Freight Transportation Services S-1111 S-1117 S-1121 S-1131 S-1137 S-1147 S-1157 S-1167

36 S[5]-4 GST/HST Info Sheets CGST 294P Number Date Title Page GI PEI: Transition to the HST S-1177 Transportation Passes GI PEI: Transition to the HST Prepaid Funeral and Cemetery Arrangements and Interment Property S-1185 GI PEI: Transition to the HST Tour S-1197 Packages GI HST: Purchasers of New Housing in PEI S-1205 GI HST: Information on Owner-Built Homes, Mobile Homes and Floating Homes in PEI S-1219 GI HST: Information for Builders of New Housing in PEI GI HST: Stated Price Net of the GST/ HST New Housing Rebate in PEI GI HST: Stated Price Net of GST/HST New Housing Rebate and the PEI Transitional New Housing Rebate GI HST: Information for Landlords of New Rental Housing in PEI GI HST: Information on the Transitional Tax Adjustment for Builders of Housing in PEI GI HST: Provincial Transitional New Housing Rebate for Housing in PEI GI HST: Assignment of Purchase and Sale Agreements for Grandparented Housing in PEI GI HST: Builder Disclosure Requirements in PEI GI PEI: Transition to the HST Payment of the GST/HST by PEI Government Entities GI BC: Transition to the GST Payment of the GST/HST by BC Government Entities S-1225 S-1237 S-1241 S-1255 S-1263 S-1271 S-1285 S-1291 S-1297 S-1299

37 CGST 309P Table of Contents S[5]-5 Number Date Title Page GI Elimination of the HST in BC: BC S-1301 Transition Tax on New Housing GI Elimination of the HST in BC: BC Transition Rebate for Builders of New Housing S-1315 GI Payment of the GST/HST by S-1333 Quebec Government Entities GI HST and First Nations in PEI S-1341 GI PEI: Transition to the HST Goods S-1345 GI PEI: Transition to the HST S-1359 Returns and Exchanges GI PEI: Transition to the HST Continuous Supplies and Budget Payment Arrangements S-1365 GI HST: Leases of Real Property in PEI S-1373 GI PEI: Transition to the HST Information for Non-registrant Builders S-1387 GI PEI: Transition to the HST Builders and Recaptured Input Tax Credits GI Application of the GST/HST to Home Care Services GI Application of the GST/HST to Core Charges GI The GST/HST Implications of the Construction of Secondary Housing Units (Laneway Housing) S-1393 S-1403 S-1415 S-1419 GI Point-of-Sale Rebate on Heating Oil S-1431 GI Charter Flights Supplied to Third- S-1441 Party Charterers GI Phasing out of Recaptured Input Tax Credits in Ontario S-1455 [Next page is S-841]

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40 CGST 314P Table of Contents E599 Number Description Date Page EN-61 Excise and GST/HST News Summer 2006 E1085 No. 61 EN-62 Excise and GST/HST News Fall 2006 E1093 No. 62 EN-63 Excise and GST/HST News Winter 2007 E1105 No. 63 EN-64 Excise and GST/HST News Spring 2007 E1117 No. 64 EN-65 Excise and GST/HST News Summer 2007 E1135 No. 65 EN-66 Excise and GST/HST News Fall 2007 E1145 No. 66 EN-67 Excise and GST/HST News Winter 2008 E1163 No. 67 EN-68 Excise and GST/HST News Spring 2008 E1179 No. 68 EN-69 Excise and GST/HST News Summer 2008 E1189 No. 69 EN-70 Excise and GST/HST News Fall 2008 E1203 No. 70 EN-71 Excise and GST/HST News Winter E1215 No. 71 EN-72 Excise and GST/HST News Spring 2009 E1225 No. 72 EN-73 Excise and GST/HST News Summer 2009 E1233 No. 73 EN-74 Excise and GST/HST News Fall 2009 E1241 No. 74 EN-75 Excise and GST/HST News Winter 2010 E1251 No. 75 EN-76 Excise and GST/HST News Spring 2010 E1261 No. 76 EN-77 Excise and GST/HST News Summer 2010 E1291 No. 77 EN-78 Excise and GST/HST News Fall 2010 E1305 No. 78 EN-79 Excise and GST/HST News No. 79 Winter 2010 E1321

41 E600 Excise/GST News CGST 314P Number Description Date Page EN-80 Excise and GST/HST News Spring 2011 E1339 No. 80 EN-81 Excise and GST/HST News Summer 2011 E1359 No. 81 EN-82 Excise and GST/HST News Fall 2011 E1371 No. 82 EN-83 Excise and GST/HST News Winter 2012 E1379 No. 83 EN-84 Excise and GST/HST News Spring 2012 E1391 No. 84 EN-85 Excise and GST/HST News Summer 2012 E1405 No. 85 EN-86 Excise and GST/HST News Fall 2012 E1417 No. 86 EN-87 Excise and GST/HST News Winter 2013 E1431 No. 87 EN-88 Excise and GST/HST News Spring 2013 E1445 No. 88 EN-89 Excise and GST/HST News Summer 2013 E1463 No. 89 EN-90 Excise and GST/HST News Fall 2013 E1479 No. 90 EN-91 Excise and GST/HST News 2014 E1495 No. 91 EN-92 Excise and GST/HST News 2014 E1517 No. 92 EN-93 Excise and GST/HST News 2014 E1527 No. 93 EN-94 Excise and GST/HST News 2015 E1539 No. 94 EN-95 Excise and GST/HST News 2015 E1551 No. 95 EN-96 Excise and GST/HST News 2015 E1561 EN-97 Excise and GST/HST News 2015 E1571 [Next page is E837]

42 CGST 304P M1 GST MEMORANDA TABLE OF CONTENTS Number Date Title Page Information 100 [superseded by Ch. 1.1 under New Memoranda tab] [Index of Memoranda not reproduced; see this Table] [superseded by Ch. 1.3 under New Memoranda tab] [superseded by Ch. 1.4 under New Memoranda tab] Registration 200 [superseded by Ch. 2 under New Memoranda tab] [superseded by Ch. 2.1 under New Memoranda tab] [superseded by Ch. 2.5 under New Memoranda tab] [superseded by Ch. 2.6 under New Memoranda tab] [superseded by Ch. 2.2 under New Memoranda tab] [superseded by Ch. 2.1 under New Memoranda tab] [superseded by Ch. 2.3 under New Memoranda tab] [superseded by Ch. 2.4 under New Memoranda tab] [superseded by Ch. 2 under New Memoranda tab] [superseded by Ch. 2.7 under New Memoranda tab] Transitional Credit M2901 Tax on Supplies Tax on Supplies M [superseded by Ch. 3.1 under New Memoranda tab] [superseded by Ch. 3.1 under New Memoranda tab] Zero-Rated Supplies M [superseded by Ch. 4.1 under New Memoranda tab] [superseded by Ch. 4.2 under New Memoranda tab] [superseded by Ch. 4.3 under New Memoranda tab] [superseded by Ch. 4.4 under New Memoranda tab] Zero-Rated Supplies Exports M [superseded by Ch under New Memoranda tab]

43 M2 Memoranda CGST 304P Number Date Title Page [superseded by Ch and 28.3 under New Memoranda tab] Zero-Rated Supplies International M3151 Organizations and Officials Zero-Rated Supplies Financial M3161 Services Exempt Supplies M [superseded by Ch under New Memoranda tab] Exempt Supplies Health Care M3211 Services Exempt Supplies Educational M3221 Services Exempt Supplies Child and Personal Care Services M [superseded by Ch. 5.3 under New Memoranda tab] Exempt Supplies Public Sector M3251 Bodies Exempt Supplies Financial Services M [superseded by Ch under New Memoranda tab] [superseded by Ch. 3.3 under New Memoranda tab] Time of Liability M Time of Liability General Rule M Time of Liability Payments M Time of Liability Invoices M Time of Liability Agreements in Writing M [superseded by Ch under New Memoranda tab] Time of Liability Continuous Supplies M Time of Liability Partial Payments M Time of Liability Deposits M Time of Liability Consignment Sales M Time of Liability Coin-Operated M3511 Devices Time of Liability Override Rule M [superseded by Ch under New Memoranda tab]

44 CGST 314P Table of Contents M3 Number Date Title Page [superseded by Ch under New Memoranda tab] Time of Liability Value Not M3561 Ascertainable Time of Liability Combined Supplies M Value of Supply M Value of Supply Manufacturers M3771 Rebate Value of Supply Co-opperative M3781 Advertising Value of Supply Early/Late Payments M Value of Supply Foreign Currency M Imported Goods M Imported Services and Intangible Property M [superseded by Ch. 8.1 under New Memoranda tab] [superseded by Ch. 8.1 under New Memoranda tab] Documentary Requirements M Restrictions General M Special Cases Becoming and Ceasing to Be a Registrant M [superseded by Ch. 9.1 under New Memoranda tab] [superseded by Ch. 9.2 under New Memoranda tab] Special Cases Food, Beverages and M4331 Entertainment Special Cases Passenger Vehicles M4337 and Aircraft Special Cases Property and Services M4351 for Non-Financial Institutions Special Cases Used or Specified M4361 Tangible Personal Property Special Cases Dues in Respect of M4371 Employment Special Cases Capital Personal Property M [superseded by Ch. 9.3 and 9.4 under New Memoranda tab] Public Sector Bodies M4401

45 M4 Memoranda CGST 314P Number Date Title Page Administration and Enforcement Administration and Enforcement M [superseded by Ch under New Memoranda tab] [superseded by Ch under New Memoranda tab] Returns and Payments M Returns and Payments Authorized M5221 Fiscal Periods and Reporting Periods Returns and Payments Instalments M Returns and Payments Calculation of M5251 Liability Returns and Payments GST M5279 Adjustment Form Returns and Payments Other GST Returns M [superseded by Ch. 16 under New Memoranda tab] Assessments and Penalities Tax Audits M [superseded by Ch under New Memoranda tab] [superseded by Ch under New Memoranda tab] Assessments and Penalities Collection and Enforcement Activities M [superseded by IC00-1R4, Voluntary Disclosures Program ] [superseded by Ch under New Memoranda tab] [superseded by Ch under New Memoranda tab] Rebates Municipal Rebates M Rebates Universities, School M5441 Authorities and Public Colleges Rebates Hospital Authorities M [superseded by Ch under New Memoranda tab] [superseded by Ch under New Memoranda tab] Rebates FST New Housing Rebates Assigned to Builders M5480M Rebates Employee and Partner Expenses M5481

46 CGST 314P Table of Contents M5 Number Date Title Page Rebates Non-Profit Organizations M Rebates Charitable Organizations M [superseded by Ch under New Memoranda tab] [superseded by Ch under New Memoranda tab] Special Compliance Measures Straddling Transactions M [superseded by Ch under New Memoranda tab] Special Compliance Measures Gambling, Bets and Games of Chance M Interaction Between the Excise Tax Act and the Income Tax Act M5701 Special Measures Special Measures M Simplified Accounting Methods Basic M6101 Groceries Special Quick Method Accounting System Charities, Qualifying Non- Profit Organizations and Selected Public Service Bodies M Simplified Accounting Methods for Small Business M6401 Financial Institutions Financial Services M [superseded by Ch under New Memoranda tab] [superseded by Ch under New Memoranda tab] [superseded by Ch under New Memoranda tab] Financial Services Special Provisions Relating to Financial Institutions ITC Allocation for Financial Institutions M [superseded by Ch under New Memoranda tab] [superseded by Ch under New Memoranda tab] [superseded by Ch under New Memoranda tab] [superseded by Ch. 8.6 under New Memoranda tab] [superseded by Ch under New Memoranda tab]

47 M6 Memoranda CGST 314P Number Date Title Page [superseded by Ch under New Memoranda tab] Other Taxes and Duties Other Taxes and Duties M Excise Taxes M Excise Duties M Rates of Taxes M8401 Federal Sales Tax Inventory Rebates Federal Sales Tax Inventory Rebates M New Housing M9101 [Next page is M11]

48 CGST 304P N11 NEW MEMORANDA TABLE OF CONTENTS Foreword...N101 Table of Contents...N GST Information...N Technical Information Program...N Canada Revenue Agency GST/HST Rulings Centres.N Index of Technical Information Bulletins...N Excise and GST/HST Rulings and Interpretations Service...N Definitions...N Registration...N Required Registration...N Small Suppliers...N Voluntary Registration...N Branches and Divisions...N Non-Resident Registration...N Security Requirements for Non-Residents...N Cancellation of Registration...N Tax on Supplies 3.1 Liability for Tax...N Place of Supply...N Drop-Shipments...N Residence...N Zero-Rated Supplies...N Drugs and Biologicals...N Medical and Assistive Devices...N Basic Groceries...N Agriculture and Fishing...N Exports Exports Determining Residence Status...N Exports Tangible Personal Property...N Exports Services and Intellectual Property...N Exempt Supplies 5.3 Legal Aid Services...N Returns and Payments 7.5 Electronic Filing and Remitting...N Input Tax Credits: Eligible Input Tax Credits 8.1 General Eligibility Rules...N2401

49 N12 New Memoranda CGST 304P 8.2 General Restrictions and Limitations...N Calculating Input Tax Credits...N Documentary Requirements for Claiming ITCs...N Input Tax Credits for Holding Corporations and Corporate Takeovers...N ITCs: Taxable Benefits, Allowances and Reimbursements 9.1 Taxable Benefits (Other than Automobile Benefits)...N Automobile Benefits...N Allowances...N Reimbursements...N Adjustments 12.2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act...N Rebates 13.2 Legal Aid...N Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures...N Special Provisions 14.1 Direct Sellers...N Sale of a Business or Part of a Business...N Election for Nil Consideration...N Trade Unions and Similar Employee Associations...N Books and Records...N General Requirements for Books and Records...N Computerized Records...N Assessment and Penalties 16.2 Penalties and Interest...N Cancellation of Waiver of Penalties and/or Interest...N Reduction of Penalties and Interest in Wash Transaction Situations...N Anti-avoidance Rules...N Special Sectors: Financial Institutions 17.1 Definition of Financial Instrument...N Products and Services of Investment Dealers...N Products and Services of a Deposit-Taking Financial Institution...N Products and Services of Life and Health Insurance Companies...N Definition of Listed Financial Institution...N5281

50 CGST 298P Table of Contents N Definition of Selected Listed Financial Institution...N De Minimis Financial Institutions...N Credit Unions...N Insurance Agents and Brokers...N Tax Discounters...N Election for Exempt Supplies...N GST/HST Treatment of Insurance Claims...N Special Sectors: Governments 18.2 Provincial Governments...N Special Sectors: Real Property...N Real Property and the GST/HST...N Special Rules for Real Property under the HST... N5760A 19.2 Residential Real Property...N Residential Real Property Sales...N Residential Real Property Rentals...N Residential Real Property Deemed Supplies...N Residential Real Property Special Issues.N Real Property Rebates...N Rebate for Builder-Built Unit (Land Purchased)...N Rebate Forms Part of the Value of Consideration (pre-july 2006)...N Stated Price Net of Rebate (August 2006)... N5860E Rebate for Builder-Built Unit (Land Leased)..N Rebate for Cooperative Housing...N Rebate for Owner-Built Homes... N5866C Rebate to Owner of Land Leased for Residential Use...N Rebate on Non-Registrant s Sale of Property...N Real Property Rebates Special Issues...N New Housing Rebates and the HST...N Commercial Real Property Commercial Real Property Sales and Rentals...N Commercial Real Property Deemed Supplies...N Land and Associated Real Property...N6001

51 N14 New Memoranda CGST 298P 25. Special Sectors: Hospital Authorities 25.2 Designation of Hospital Authorities...N Special Sectors: Tourism...N Zero-Rated Travel Services...N Conventions...N Foreign Convention and Tour Incentive Program Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages...N Special Sectors: Transportation...N Ferry, Road and Bridge Tolls...N Freight Transportation Services...N Passenger Transportation Services...N Objections and Appeals...N9301 [Next page is N101]

52 CGST 287P B1 TECHNICAL INFORMATION BULLETINS Technical Information Bulletins are issued by the Canada Revenue Agency (formerly Revenue Canada) to inform the public as to GST administrative policy as issues arise. Many of them are not intended to be permanent; the information in them is eventually incorporated into a GST Memorandum or elsewhere. The Bulletins take the place of press releases that would otherwise be issued on technical matters. For a list of CRA Policy Papers, see under the Policy Statements tab (Binder C1). The Policy Statements are reproduced in the commentary throughout Binders C1 to C11. TABLE OF CONTENTS Number Date Title Page Notes Re Cancelled Bulletins B7 Publications Disclaimer B11 B-001 * Transitional Rules under the Proposed GST B101 { B Coupons and Bottle Deposits B107 B Cash Registers B111 B-004* FST Rebates: Alcoholic Beverages and B119{ Soft Drinks B-005* Single Servings B121{ B-006* Application of the Goods and Services B125{ Tax (GST) to Provincial Governments B-007* The Amalgamations and Windings-Up B127{ Continuation (GST) Regulations B-008* Air Transportation Tax Order, 1990 B129{ B-009* Artists Representatives (GST) B131{ Regulations B-010* Assignment of Crown Debt Regulations B133{ B-011* Closely Related Corporations (GST) B135{ Regulations B-012* Crown Agents Regulations B137{ B-013* Disclosure of Goods and Services Tax B139{ Regulations B-014* Equivalent Courses (GST) Regulations B141{ * Officially cancelled. See page B7. { See Historical binder.

53 B2 Technical Information Bulletins CGST 287P Number Date Title Page B-015* Federal Sales Tax Inventory Rebate Regulations B143{ B-016* Federal Sales Tax New Housing Rebate B145{ Regulations B-017* Financial Services (GST) Regulations B147{ B-018 * Games of Chance (GST) Regulations B149{ B-019* Health Care Services (GST) Regulations B151{ B-020* Interest Rate Regulations B153{ B-021* Joint Venture (GST) Regulations B155{ B-022* Medical Devices (GST) Regulations B157{ B-023* Non-Taxable Imported Goods (GST) B159{ Regulations B-024* Postal and Courier Imports (GST) B161{ Regulations B-025* Public Service Body Rebate (GST) B163{ Regulations B-026* School Cafeteria Food and Beverages B169{ (GST) Regulations B-027* Specified Tangible Personal Property B171{ Regulations B-028* Streamlined Accounting Regulations B173{ B-029* Taxes, Duties and Fees (GST) Regulations B179{ B-030* Transitional Instalment Base Percentage B181{ (GST) Regulations B-031* Value of Imported Goods (GST) B183{ Regulations B Registered Pension Plans B185 B-033* GST Treatment of Products and Services B187{ of a Deposit-Taking Financial Institution (superseded by B-060) B Post-1990 Adjustments to Federal Sales B209 Tax Liability B-035* Conditional and Instalment Sales B213 { * Officially cancelled. See page B7. { See Historical binder.

54 CGST 287P Table of Contents B2.1 Number Date Title Page B-036 * Application of the Goods and Services Tax (GST) to the Federal Government B215 { B-037R Imported Computer Software B217 B Returnable Containers Other than B219 Beverage Containers B GST/HST Administrative Policy Application of the GST/HST to Indians B221 B-040* FST Inventory Rebate Revisions B231{ [Next page is B3] * Officially cancelled. See page B7. { See Historical binder.

55 Table of Contents B3 CGST 244P Number Date Title Page B-041* Registration Requirements for Small Suppliers During the Transition from FST to GST B233 B Refund, Adjustment or Credit of GST B235 B-043* List of Elections under the Goods and Services Tax B237 B-044* Certificate for Lumber Exporters B241 B-045* General Anti-Avoidance Rule (GAAR) B245 B Administrative Guidelines for Municipalities B247 B-047* FST Inventory Rebate Regulations for Computer Software Carrier Media B251 B-048R GST Rebate Application for Indian Bands Filing Instructions B253 B-049* Federal Sales Tax New Housing Rebate B257 B-050R GST Relief to Diplomatic Organizations and Officials B259 B-051* Guidelines for Security Required of Non-Residents B263 B GST Treatment of Products and Services of Life and Health Insurance Companies B267 B Construction Supply and Installation Contracts B279 B Application of the GST to Lease Inducements B281 B-055* Application of the GST to Freight Carriers B285 B-056* Transitional Credit for Small Businesses B289 B List of Products and Services of Trust Companies B293 B-058* Administrative Guidelines for Agriculture and Fishing Property (GST) Regulations B311 B-059* Changes to the GST on Retail Food B315 B Listing of Taxable, Exempt and Zero-Rated Products and Services of a Deposit-Taking Financial Institution B319 * Officially cancelled. See page B7. See Historical binder.