GST/HST Memoranda Series (by chapters)

1) GST information    

2) Registration    

3) Tax on supplies    

4) Zero rated supplies    

5) Exempt supplies    

7) Returns and payments    

8) Input Tax Credits: Eligible ITCs    

9) ITCs: Taxable Benefits, Allowances and Reimbursements    

12) Adjustments    

13) Rebates    

14) Special provisions    

15) Books and records    

16) Assessment and penalties    

17) Special sectors: Financial institutions    

18) Special Sectors – Governments    

19) Special sectors: Real property    

25) Special sectors: Hospital authorities    

27) Special sectors: Tourism    

28) Special sectors: Transportation    

31) Objections and appeals    

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