Tax & Accounting Blog

New VAT Documents Available from Revenu Quebec and Canada Revenue

Indirect Tax, Sales Tax Calculation September 22, 2010

New Publications as of 9/20/2010

All of the following documents are available on Revenue Quebec’s WEBSITE.

Revenu Québec has published or updated the following documents: 

Should I Register with Revenu Québec? (IN-202-V)
The QST and the GST/HST: How They Apply to Medical Devices and Drugs (IN-211-V)
The QST and the GST/HST: How They Apply to Foods and Beverages (IN-216-V)
The QST and the GST/HST: How They Apply to Charities (IN-228-V)
The QST and the GST/HST: How They Apply to Non-Profit Organizations (IN-229-V)
Checklist for New Businesses: Consumption Taxes (IN-256-V)
The QST and the GST/HST: How They Apply to Residential Complexes (Construction or Renovation) (IN-261-V)

The Canada Revenue Agency has published or updated the following documents:

GST/HST guides
Guide for Canadian Small Businesses (RC4070)
Keeping Records (RC4409)

GST/HST info sheets
Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Newspapers (GI-060)
Harmonized Sales Tax for British Columbia – Point-of-Sale Rebate on Motor Fuels (GI-061)
Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia – Point-of-Sale Rebate on Feminine Hygiene Products (GI-062)
Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia – Point-of-Sale Rebate on Children’s Goods (GI-063)
Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Prepared Food and Beverages (GI-064)
Harmonized Sales Tax for Ontario and British Columbia – Point-of-Sale Rebate on Books (GI-065)
How a Charity Calculates the Net Tax to be Reported on its GST/HST Return (GI-066)
Basic GST/HST Guidelines for Charities (GI-067)
Basic GST/HST Guidelines for Public Institutions (GI-068)
Ontario and British Columbia: Transition to the Harmonized Sales Tax – Direct Sellers and Independent Sales Contractors (GI-069)
Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods (GI-070)
Ontario and British Columbia: Transition to the Harmonized Sales Tax – Tour Packages (GI-071)
HST and First Nations in Ontario and British Columbia (GI-072)
Ontario and British Columbia: Transition to the Harmonized Sales Tax – Payment of the GST/HST by Ontario and British Columbia Government Entities (GI-073)
Ontario and British Columbia: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Rights (GI-074)
Ontario and British Columbia: Transition to the Harmonized Sales Tax – Returns and Exchanges (GI-075)
Ontario and British Columbia: Transition to the Harmonized Sales Tax – Continuous Supplies and Budget Payment Arrangements (GI-076)
Harmonized Sales Tax: Purchasers of New Housing in Ontario (GI-077)
Harmonized Sales Tax: Purchasers of New Housing in British Columbia (GI-078)
Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in British Columbia (GI-081)
Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario (GI-082)
Harmonized Sales Tax: Information for Builders of New Housing in Ontario (GI-083)
Harmonized Sales Tax: Information for Builders of New Housing in British Columbia (GI-084)

GST/HST memoranda series
Reduction of Penalty and Interest in Wash Transaction Situations (16-3-1)
Provincial Governments (18-2)

GST/HST notices
Notice of Change – GST/HST Memorandum 13.4 (Notice 251)
Notice of Change – GST/HST Technical Information Bulletin B-094, Amendments to the Point-of-Sale Rebate for Printed Books (Notice 252)
Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers for Public Service Bodies (Notice 253)

GST/HST policy statements
Credit Card Expenses and the Registrant’s Use of Factors for Claiming Input Tax Credits (revised) (P-184)
GST/HST technical information bulletins
Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply Is Made in a Province (B-103)
Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and in British Columbia (B-104)