GST/HST-related forms and publications
Guides, pamphlets, and booklets contain more detailed information on how the GST/HST affects specific types of businesses and organizations. The technical information section gives more in-depth technical information on administrative and policy aspects of the GST/HST.
If you are a selected listed financial institution (SLFI) that has a permanent establishment in Quebec, and you need forms and publications, see GST/HST and QST forms and publications for selected listed financial institutions.
On this page:
- Guides
- Returns
- Election and application forms available to all businesses or individuals
- Election and application forms for public service and public sector bodies
- Election and application forms for corporations and financial institutions
- Applications for non-residents
- Rebate application for diplomats
- Technical information
Type the words you want to search. The related forms and publications will automatically appear below.
Guides
- RC4022, General Information for GST/HST Registrants
- RC4027, Doing Business in Canada – GST/HST Information for Non-Residents
- RC4028, GST/HST New Housing Rebate
- RC4033, General Application for GST/HST Rebates
- RC4034, GST/HST Public Service Bodies' Rebate
- RC4049, GST/HST Information for Municipalities
- RC4050, GST/HST Information for Selected Listed Financial Institutions
- RC4052, GST/HST Information for the Home Construction Industry
- RC4058, Quick Method of Accounting for GST/HST
- RC4081, GST/HST Information for Non-Profit Organizations
- RC4082, GST/HST Information for Charities
- RC4231, GST/HST New Residential Rental Property Rebate
- RC4419, Financial Institution GST/HST Annual Information Return
Returns
- GST34-2, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants
- GST34-3, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information
- GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges
- GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances
- GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized)
- GST111, Financial Institution GST/HST Annual Information Return
- GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST)
- GST494, GST/HST Final Return for Selected Listed Financial Institutions
- GST499-1, First Nations Tax (FNT) Schedule
- GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST)
Election and application forms available to all businesses or individuals
- GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions
- GST17, Election Concerning the Provision of a Residence or Lodging at a Remote Work Site
- GST20, Election for GST/HST Reporting Period
- GST21, Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST
- GST22, Real Property – Election to Make Certain Sales Taxable
- GST24, Election and Revocation of the Election to Tax Professional Memberships
- GST29, Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable
- GST30, Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities
- GST32, Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization
- GST44, GST/HST Election Concerning the Acquisition of a Business or Part of a Business
- GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year
- GST71, Notification of GST/HST Accounting Periods
- GST74, Election and Revocation of an Election to Use the Quick Method of Accounting
- GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
- GST145, Waiver of the Limitation Period for Assessment (subsection 298(7) of the Excise Tax Act)
- GST146, Notice of Revocation of Waiver (subsection 298(8) of the Excise Tax Act)
- GST159, Notice of Objection (GST/HST)
- GST189, General Application for GST/HST Rebates
- GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
- GST190A, GST/HST New Housing Rebate – Appendix A (for use by the claimant's legal representative only)
- GST191, GST/HST New Housing Rebate Application for Owner-Built Houses
- GST191-WS, Construction Summary Worksheet
- GST288, Supplement to Forms GST189 and GST498
- GST352, Application for Clearance Certificate
- GST370, Employee and Partner GST/HST Rebate Application
- GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST)
- GST502, Election and Revocation of Election Between Auctioneer and Principal
- GST506, Election and Revocation of an Election Between Agent and Principal
- GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates
- GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application
- GST524, GST/HST New Residential Rental Property Rebate Application
- GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units
- GST528, Authorization to Use an Export Distribution Centre Certificate
- GST532, Agreement and Revocation of an Agreement Between Supplier and Constructive Importer
- RC1, Request for a Business Number and Certain Program Accounts
- RC145, Request to Close Business Number Program Accounts
- RC4530, Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits
- RC4531, Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits
- RC7190-ON, GST 190 Ontario Rebate Schedule
- RC7190-WS, GST190 Calculation Worksheet
- RC7191-ON, GST191 Ontario Rebate Schedule
- RC7524-NB, GST524 New Brunswick Rebate Schedule
- RC7524-NL, GST524 Newfoundland and Labrador Rebate Schedule
- RC7524-NS, GST524 Nova Scotia Rebate Schedule
- RC7524-ON, GST524 Ontario Rebate Schedule
- RC7524-PE, GST524 Prince Edward Island Rebate Schedule
- T602, Exporter of Processing Services Program
Election and application forms for public service and public sector bodies
- GST23, Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies
- GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply
- GST31, Application by a Public Service Body to Have Branches or Divisions Treated as Eligible Small Supplier Divisions
- GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund
- GST287, Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting
- GST322, Certificate of Government Funding
- GST488, Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities
- GST523-1, Non-profit Organizations – Government Funding
- RC7066-SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate
Election and application forms for corporations and financial institutions
If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST – Financial Institutions, including selected listed financial institutions.
- GST20-1, Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution
- GST27, Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes
- GST116, Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods
- GST118, Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage
- GST303, Application to Offset Taxes by Refunds or Rebates
- GST497, GST/HST Election or Revocation Under the Special Attribution Method for Selected Listed Financial Institutions
- RC4521, Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation
- RC4522, Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18)
- RC4600, Election or Revocation of an Election by a Qualifying Taxpayer Under Subsection 217.2(1)
- RC4601, GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution
- RC4602, Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes
- RC4602-1, Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes
- RC4603, GST/HST Tax Adjustment Transfer Election or Notice of Revocation for a Selected Listed Financial Institution
- RC4604, GST/HST Consolidated Filing Election or Notice of Revocation for a Selected Listed Financial Institution
- RC4604-1, Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election
- RC4604-2, Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election
- RC4606, GST/HST Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution
- RC4607, GST/HST Pension Entity Rebate Application and Election
- RC4609, Election or Revocation of Election to Use a Real-Time Calculation Method or the Reconciliation Method for GST/HST Purposes
- RC4610, GST/HST Election or Revocation of an Election to Have Subsection 225.4(3), (4) or (5) Not Apply to a Selected Listed Financial Institution
- RC4611, GST/HST Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages
- RC4612, GST/HST Application to Not Be Considered a Selected Listed Financial Institution
- RC4614, GST/HST Attribution Point Election or Revocation of the Election for a Selected Listed Financial Institution
- RC4615, Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies
- RC4616, Election or Revocation of an Election for a Qualifying Group to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes
- RC4618, Election or Revocation of an Election for GST/HST Purposes to Designate a Pension Entity in Respect of a Master Pension Entity