Canada Revenue Agency
www.cra-arc.gc.ca
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GST/HST Technical Information Bulletins
- B-100 Standardized Accounting
- B-101 Trusts
- B-102 First Nations Goods and Services Tax - Place of Supply
- B-103 Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province
- B-104 Harmonized Sales Tax - Temporary Recapture of Input Tax Credits in Ontario and British Columbia
- B-105 Changes to the Definition of Financial Service
- B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act
- B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST
