Canada Revenue Agency
www.cra-arc.gc.ca
Common menu bar links
GST/HST Policy Statements
- P-202 Gift Certificates
- P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit
- P-206 Litigation Services Supplied to Non-Resident Individuals
- P-207 The GST Status of the Supply of a Laser Eye Surgery Service
- P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act)
- P-209R Lawyers' disbursements
- P-210R Settlement of a Claim Under a Performance Bond Issued in Respect of a Construction Contract
- P-214R Foreign-Based Entities which Qualify as a University in the Excise Tax Act (ETA)
- P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act ('ETA')
- P-216 Registration of a Partner.
- P-217 Meaning of the Term -Railway Rolling Stock-
- P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act
- P-219 Place of Supply (HST) for National Equipment Maintenance Contracts
- P-220 Domestic Entities that Qualify as a University in the Excise Tax Act (ETA)
- P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act
- P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (ETA)
- P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home
- P-225 Payments for Vehicle Loss or Damage Under Rental Agreements
- P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies
- P-228 Primary Place of Residence
- P-229 Definition of Vocational School in Section 1 of Part III of Schedule V to the Excise Tax Act
- P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities
- P-231 Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act
- P-233 Tutoring or Instructing in Courses Approved for Credit by a School Authority
- P-236 Supply of Photocopies
- P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required
- P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization
- P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'.
- P-242 Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act
- P-243 Section 232.1 - Promotional Allowances
- P-244 Partnerships - Application of subsection 272.1(1) of the Excise Tax Act
- P-245 Determination of 'activities engaged in by the person in the course of operating a public hospital' ...
- P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities
- P-247 What constitutes an 'other body established by a government' for purposes of the Excise Tax Act (the Act)?
- P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments
- P-249 Agreements and Novation
