GST/HST technical information

The CRA publishes a broad selection of GST/HST technical publications to inform registrants and the general public about the GST/HST. If you have GST/HST technical enquiries, you can contact us at one of our GST/HST Rulings Centres across Canada.

Technical publications

GST memoranda
Detailed information on the application of the GST provisions of the Excise Tax Act (published from 1990 to 1994).

GST/HST memoranda series
Detailed information on the application of the GST/HST provisions of the Excise Tax Act (published since September 1994).

GST/HST technical information bulletins
Detailed information on programs, administrative policies and changes to GST/HST legislation.

GST/HST policy statements
The CRA’s interpretation of specific GST/HST issues or legislative provisions.

GST/HST notices
Announcements about various changes, to GST/HST legislation, CRA policy and the administration of the GST/HST.

GST/HST info sheets
Technical publications in plain language to provide clear and concise explanations of specific GST/HST issues.

Excise and GST/HST News
Quarterly newsletter highlighting recent developments in the administration of the GST/HST, excise duty, excise taxes and other levies.

Excise Tax Act and Regulations under the Excise Tax Act
Excise Tax Act and related regulations (Department of Justice).

Prescribed interest rates
Prescribed rates of interest for GST/HST, excise duty and excise taxes.