GST/HST Memoranda Series (by chapters)
1 - GST information
2 - Registration
- 2-1 Required registration
- 2-2 Small suppliers
- 2-3 Voluntary registration
- 2-4 Branches and divisions
- 2-5 Non-resident registration
- 2-6 Security requirements for non-residents
- 2-7 Cancellation of Registration
3 - Tax on supplies
- 3-1 Liability for Tax
- 3-3 Place of Supply
- 3-3-1 Drop-Shipments
- 3-3-2 Place of Supply in a Province – Overview
- 3-3-3 Place of Supply in a Province – Tangible Personal Property
- 3-3-4 Place of Supply in a Province – Real Property
- 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property
- 3-3-5-1 Place of Supply in a Province – Specific Rules for Intangible Personal Property
- 3-3-6 Place of Supply in a Province – General Rules for Services
- 3-3-6-1 Place of Supply in a Province – Personal Services, Services in Relation to Property and Telecommunication Services
- 3-3-6-2 Place of Supply in a Province – Specific Rules for Services – Special Cases
- 3-3-7 Place of Supply in a Province – Transportation
- 3-4 Residence
- 3-5 Application of GST/HST to Other Taxes, Duties, and Fees
- 3-6 Conversion of Foreign Currency
- 3-9 Early/Late Payments
4 - Zero rated supplies
- 4-1 Drugs and Biologicals
- 4-2 Medical and Assistive Devices
- 4-3 Basic Groceries
- 4-4 Agriculture and Fishing
- 4-5-1 Exports - Determining Residence Status
- 4-5-2 Exports - Tangible Personal Property
- 4-5-3 Export - Services and Intangible Personal Property
5 - Exempt supplies
7 - Returns and payments
8 - Input tax credits: Eligible ITCs
- 8-1 General Eligibility Rules
- 8-2 General Restrictions and Limitations
- 8-3 Calculating Input Tax Credits
- 8-4 Documentary Requirements for Claiming Input Tax Credits
- 8-5 Becoming and Ceasing to be a Registrant
- 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers
9 - ITCs: Taxable benefits, allowances and reimbursements
- 9-1 Taxable Benefits (Other than Automobile Benefits)
- 9-2 Automobile Benefits
- 9-3 Allowances
- 9-4 Reimbursements
12 - Adjustments
13 - Rebates
- 13-2 Rebates - Legal Aid
- 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures
- 13-5 Non-creditable Tax Charged
14 - Special provisions
- 14-1 Direct Sellers
- 14-4 Sale of a Business or Part of a Business
- 14-5 Election for Nil Consideration
- 14-6 Trade Unions and Similar Employee Associations
- 14-7 Closely Related Corporations
- 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156
- 14-9-1 Partnerships – Determining the Existence of a Partnership
15 - Books and records
- 15-1 General Requirements for Books and Records (Revised June 2005)
- 15-2 Computerized Records (Revised June 2005)
16 - Assessment and penalties
- 16-2 Penalties and Interest
- 16-3 Cancellation or Waiver of Penalties and Interest
- 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations
- 16-4 Anti-avoidance Rules
- ARCHIVED 16-5 Voluntary Disclosures Program (Application Received from March 1, 2018, Through September 30, 2025)
- 16-5-1 Voluntary Disclosures Program
17 - Financial institutions
- 17-1 Definition of Financial Instrument
- 17-1-1 Products and Services of Investment Dealers
- 17-2 Products and Services of a Deposit-Taking Financial Institution
- 17-6 Definition of Listed Financial Institution
- 17-6-1 Definition of Selected Listed Financial Institution
- 17-6-2 GST/HST Registration and Reporting Requirements for Listed Financial Institutions, Including Selected Listed Financial Institutions
- 17-7 De Minimis Financial Institutions
- 17-8 Credit Unions
- 17-9 Insurance Agents and Brokers
- 17-10 Tax Discounters
- 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02s
- 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02
- 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions
- 17-14 Election for Exempt Supplies
- 17-16 GST/HST Treatment of Insurance Claims
18 - Governments
- 18-2 Provincial Governments
- 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities
- 18-4 Determining Whether a Transfer Payment is Consideration For a Supply
19 - Real property
- 19-1 Real Property and the GST/HST
- 19-2 Residential Real Property
- 19-2-1 Residential Real Property - Sales
- 19-2-2 Residential Real Property - Rentals
- 19-2-3 Residential Real Property - Deemed Supplies
- 19-2-4 Residential Real Property - Special Issues
- 19-3 Real Property Rebates
- 19-3-1 Rebate for Builder-Built Unit (Land Purchased)
- 19-3-1-1 Stated Price Net of Rebate
- 19-3-1-2 Stated Price Net of Rebate - GST at 5%
- 19-3-2 Rebate for Builder-Built Unit (Land Leased)
- 19-3-3 Rebate for Cooperative Housing
- 19-3-4 Rebate for Owner-Built Homes
- 19-3-5 Rebate to Owner of Land Leased for Residential Use
- 19-3-6 Rebate on Non-Registrant's Sale of Real Property
- 19-3-7 Real Property Rebates - Special Issues
- 19-3-8 New Housing Rebates and the HST
- 19-3-8-1 New Housing Rebates and HST at 13%
- 19-3-9 Purpose-built Rental Housing Rebate
- 19-4-1 Commercial Real Property - Sales and Rentals
- 19-4-2 Commercial Real Property - Deemed Supplies
- 19-5 Land and Associated Real Property
20 - Education
- 20-1 School Authorities – Elementary and Secondary Schools
- 20-2 Public Colleges
- 20-3 Universities
- 20-4 Vocational Schools and Courses
- 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers
- 20-6 Tutoring and Equivalent Services
- 20-7 Second-language Instruction
- 20-8 Educational Services Made to a Non-resident
- 20-9 Election to Make Exempt Supplies of Educational Services Taxable
21 - Child and personal care services
25 - Health care services
- 25-2 Designation of Hospital Authorities
- 25-3 Application of the GST/HST to Psychotherapy and Counselling Therapy Services
27 - Tourism
28 - Transportation
- 28-1 Ferries, Toll Roads and Toll Bridges
- 28-2 Freight Transportation Services
- 28-3 Passenger Transportation Services