Revenu Québec Infos

The 0.9% temporary increase in the compensation tax applicable to salaries and wages paid by a financial institution has been eliminated retroactively to January 1, 2013, for certain financial institutions.

As a result, a financial institution that is a corporation can, according to the usual rules, adjust the amount of the instalment payments it makes after July 11, 2013.

Similarly, a financial institution that is not a corporation can choose either of the following options:

• to adjust the amount of periodic remittances it makes after July 11, 2013, up to the amount of Québec income tax withheld for the period
• to include, on line 26 of its 2013 Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V ou RLZ-1.ST-V), the amount of compensation tax remitted using form TPZ-1015-V, Remittance of Source Deductions and Employer Contributions

Note that financial institutions that have made an election under section 150 of the Excise Tax Act are still subject to the temporary increase.

For more information, see Information Bulletin 2013-7, published by the Ministère des Finances et de l'Économie on July 11, 2013.

In recent months, Revenu Québec has published or updated the following documents:

• Plan d'action 2013-2014 (ADM-527)
• Individuals and Rental Income (IN-100-V)
• Overview of the Tax Credit for Home-Support Services for Seniors (IN-151-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 Non-Profit Organizations (IN-229-V)
• Guide for Retail Dealers Using the Automated Solution – Program for Administering the Fuel Tax Exemption for Indians (IN-258.SA-V)
• Tax on Lodging (IN-260-V)
• Seniors and Taxation (IN-311-V)
• Déclaration de services aux citoyens et aux entreprises (IN-315)
• Inspections in Restaurant Establishments (IN-573-V)
• Support Payments – Social Assistance Payments (IN-905-V)
• Moving? Give us your new address as soon as possible. (IN-907-V)
• Support Payments: Demand for Payment (IN-908-V)

For its part, the Canada Revenue Agency has published or updated the following documents:

GST/HST Guides

• General Information for GST/HST Registrants (RC4022)
• Doing Business in Canada - GST/HST Information for Non-Residents (RC4027)
• GST/HST New Housing Rebate (RC4028)
• General Application for GST/HST Rebates (RC4033)
• GST/HST Information for the Travel and Convention Industry (RC4036)
• GST/HST Information for Municipalities (RC4049)
• GST/HST Information for Freight Carriers (RC4080)
• GST/HST Information for Non-Profit Organizations (RC4081)
• GST/HST Rebate for Partners (RC4091)
• Harmonized Sales Tax and the Provincial Motor Vehicle Tax (RC4100)
• GST/HST Information for Suppliers of Publications (RC4103)
• GST/HST New Residential Rental Property Rebate (RC4231)
• The Special Quick Method of Accounting for Public Service Bodies (RC4247)

GST/HST Info Sheets

• Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia (GI-095)
• Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia (GI-096)
• Builders and Electronic Filing Requirements (GI-099)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Services (GI-135)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property (GI-136)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Memberships (GI-137)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Passenger Transportation Services (GI-138)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Admissions (GI-139)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services (GI-140)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes (GI-141)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Property (GI-142)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Tour Packages (GI-143)
• Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island (GI-144)
• Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island (GI-145)
• Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island (GI-146)
• Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island (GI-147)
• Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate (GI-148)
• Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island (GI-149)
• Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Prince Edward Island (GI-150)
• Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island (GI-151)
• Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Prince Edward Island (GI-152)
• Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island (GI-153)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Payment of the GST/HST by Prince Edward Island Government Entities (GI-154)
• British Columbia: Transition to the Goods and Services Tax – Payment of the GST/HST by B.C. Government Entities (GI-155)
• Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing (GI-156)
• Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Rebate for Builders of New Housing (GI-157)
• Payment of the GST/HST by Quebec Government Entities (GI-158)
• HST and First Nations in Prince Edward Island (GI-159)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Goods (GI-160)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Returns and Exchanges (GI-161)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Continuous Supplies and Budget Payment Arrangements (GI-162)
• Harmonized Sales Tax: Leases of Real Property in Prince Edward Island (GI-163)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Information for Non-registrant Builders (GI-164)
• Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits (GI-165)

GST/HST Notices

• Harmonized Sales Tax for Prince Edward Island – Questions and Answers that Relate to Public Service Bodies, Health and Education (Notice 282)

GST/HST Policy Statement

• 100% Rebate for Charity Exports (P-132)

GST/HST Technical Information Bulletins

• GST/HST Administrative Policy – Application of the GST/HST to Indians (B-039)
• Investment Plans (Including Segregated Funds of an Insurer) and the HST (B-107)

A supply of a prescribed diagnostic, treatment or other healthcare service rendered to an individual is exempt from GST and QST if the supply is made on the order of any of the following healthcare professionals:

• a physician or a dentist;
• a practitioner, such as a chiropractor, a psychologist, a physiotherapist or a midwife;
• a nurse authorized under the laws of a province to order such a service if the order is made within a nurse-patient relationship (for supplies made after February 26, 2008); or
• a pharmacist authorized under the laws of a province to practise the profession of pharmacy and to order such a service if the order is made within a pharmacist-patient relationship (for supplies made after March 29, 2012).

The exemption is limited to the diagnostic, treatment and other healthcare services described in the regulations made under the Excise Tax Act and the Act respecting the Québec sales tax. Those prescribed services consist of laboratory, radiological and other diagnostic services generally available in healthcare institutions and facilities, including the administration of drugs, biologicals (such as blood and plasma derivatives and vaccines) or related preparations in conjunction with the supply of such services.

The phrase "laboratory, radiological and other diagnostic services generally available in healthcare institutions and facilities" means

• tests;
• studies; or
• investigative or analytical procedures (plus interpretation of the results and reports of the findings) that are generally available in public hospitals and that are used in the detection and determination of the causes of disease.

Diagnostic services include, for example,

• in vitro diagnostic testing;
• serological testing;
• urinalysis;
• microscopic analysis;
• radiology and other diagnostic imaging services, such as X-rays, CT scans, MRIs, mammograms and ultrasounds;
• fluroscopy;
• echocardiography;
• electrocardiography; and
• electromyography.

For purposes of the regulations, diagnostic services do not include paternity testing or drug or alcohol testing that is not performed for diagnostic purposes.

Generally speaking, the exemption applies to supplies of services made by private medical laboratories that are equipped for diagnostic services, including the collection and handling of specimens and other data, the analysis of specimens or data, and the preparation of reports to help the aforementioned healthcare professionals to provide care to their patients

There are both technical and professional aspects associated with the supply of diagnostic services, including

• provision of the premises, equipment, supplies and personnel;
• preparation of the patient;
• performance of the test, study or analytical procedure, including any clinical procedure associated with the diagnostic service;
• clinical supervision (including any approval, modification or intervention required during the performance of the test, study or analytical procedure) and quality control of all aspects of the procedure;
• monitoring and intervention, as required following the test, study or analytical procedure;
• preparation of documents reporting the results of the test, study or analytical procedure as well as delivery of such documents to a physician, a dentist or one of the other aforementioned healthcare professionals;
• interpretation of the results of the test, study or analytical procedure, which is usually performed by a physician or a dentist; and
• preparation of a duly signed and dated written report concerning the diagnostic service and delivery of the report to the healthcare professional who requested the diagnostic service on behalf of a patient.

Note that any supply of a diagnostic or treatment service rendered to an individual for cosmetic purposes and not for medical or reconstructive purposes is not exempt from either GST or QST. Independent contractors hired by medical laboratories to perform part of the diagnostic services

In the case of supplies of diagnostic services made by medical laboratories, employees or other persons, such as independent contractors, may perform part of the services. Supplies of services made by independent contractors to medical laboratories do not qualify for the exemption that applies to supplies of diagnostic services rendered to an individual. Medical laboratories acquire supplies of services from independent contractors in order to, in turn, make supplies of diagnostic services. GST and QST generally apply to the supplies of services made by independent contractors.

Example 1

A medical laboratory hires an independent contractor to perform the following services:

• to take blood from an individual at his or her home and bring the blood to the medical laboratory;
• to perform tests on the blood; and
• to provide the results of the tests to the medical laboratory.

Then the medical laboratory performs other tests on the blood and prepares a report for the healthcare professional who requested the diagnostic services on behalf of the individual.

GST and QST apply to the supply of services made by the independent contractor to the medical laboratory.

Example 2

A physician refers a patient with an undiagnosed sleep disorder to a sleep clinic for testing. The diagnostic service supplied by the sleep clinic involves the following steps:

• the patient completes a detailed questionnaire;
• the sleep-study coordinator meets with the patient;
• technicians of the clinic monitor the patient while he or she is asleep and connected to monitoring equipment;
• the data gathered is used to prepare a report;
• one of the clinic's staff physicians discusses the results with the patient; and
• the results are forwarded to the physician who requested the testing.

The supply of a diagnostic service made by the sleep clinic is exempt from GST and QST because the diagnostic service is generally supplied by public hospitals and was rendered to an individual on the order of a physician.

If part of the testing takes place outside the sleep clinic, the supply of that service is also exempt. Such is the case, for example, where a patient takes portable monitoring equipment home from the clinic to record his or her sleep habits there and later returns the equipment to the clinic.

Example 3

A nurse orders blood tests for a patient to be performed at a private laboratory. The patient goes to the laboratory and the blood tests requested are performed. The results are then interpreted by one of the laboratory's staff physicians and a report is provided to the nurse. The supply of the diagnostic service rendered to the patient by the private laboratory on the order of the nurse is exempt from GST and QST.

For more information, contact us.

On January 1, 2013, the financial services that were zero-rated under the QST system became, in general, tax-exempt, as under the GST system.

An amendment will be made to the transitional rules to ensure that the tax status of most financial services is appropriately changed from zero-rated to tax-exempt. The amendment provides that a taxable supply of movable property is not included in the calculation of the small supplier threshold where the following conditions are met:

• The property is not capital property.
• The seller of the property is a financial services provider.
• The seller owned the property before January 1, 2013.
• The GST does not apply to the sale of the property.

A financial services provider whose QST registration was cancelled on January 1, 2013, because that provider was not a GST/HST registrant does not have to collect the QST on the sale of such property.

Example 1

An insurance broker sells a list of customers in December 2013. The list was partially compiled before January 1, 2013. The broker's QST registration was cancelled on January 1, 2013. The GST does not apply to the sale.

The broker does not have to register for the QST to collect this tax.

However, this measure does not apply where the financial services provider remains a QST registrant.

Example 2

An insurance broker sells a list of customers in November 2013. The list was partially compiled before January 1, 2013. The broker remained a QST registrant on January 1, 2013. The GST does not apply to the sale.

The sale will be taxable under the QST system.

As of July 1, 2013, the tax on lodging will be increased from $2 to $3 per overnight stay in the Cantons-de-l'Est and Bas-Saint-Laurent tourism regions. The tax applies to the supply of an accommodation unit billed and occupied after June 30, 2013.

Transitional rules apply further to the increase. See Transitional Rules for the Cantons-de-l'Est and Bas-Saint-Laurent Tourism Regions for more information.

Services rendered by a moving company are subject to goods and services tax (GST) and Québec sales tax (QST). A moving company that renders services in Québec must therefore be registered for GST/HST and QST purposes, collect the taxes and remit them to us using form FP-500-V, Detailed Calculations, or form FPZ-500-V, GST/HST – QST Return. In addition, the company can claim an input tax credit (ITC) for the GST paid and an input tax refund (ITR) for the QST paid in respect of any property or services acquired to render the moving services.

However, a business that is a small supplier does not have to register for GST/HST and QST purposes or collect and remit the taxes, but it also cannot claim ITCs and ITRs for the taxes paid in respect of its purchases. A business is considered a small supplier if its total taxable sales in a particular calendar quarter and in the four calendar quarters immediately preceding that quarter are $30,000 or less. Its total taxable sales consist of all sales made worldwide during those periods by the business and its associates.

Note that if the invoices issued by the moving company to its customers show the type of services rendered, the amount of taxes collected and the company's GST/HST and QST registration numbers, customers can use the invoices to support their claims for a deduction for moving expenses or for an ITC or ITR, as applicable.

Under certain circumstances, Indians are exempt from paying consumption taxes under the GST and QST systems. However, Métis, Inuit, Non-Status Indians and Indians from the United States are not considered to be Indians for the purposes of this exemption. They must therefore pay GST and QST on taxable goods and services that they purchase (excluding zero-rated goods and services).

In the same way, the exemption from paying consumption taxes that applies to Indian bands or band-empowered entities does not apply to entities that govern or represent Métis, Inuit or Non-Status Indians.

The term "Indian" designates a person registered as such in accordance with the Indian Act. An Indian is not required to live in or maintain a dwelling on a reserve. Aboriginal Affairs and Northern Development Canada (AANDC) can issue a Secure Certificate of Indian Status card (SCIS card) or a Temporary Confirmation of Registration Document(TCRD) to an Indian. There are no other identity or membership cards that allow an Indian to obtain an exemption from paying consumption taxes.

For more information concerning identity cards, visit the AANDC website. To know more about the TCRD, consult GST/HST Notice 264, Sales Made to Indians and Documentary Evidence - Temporary Confirmation of Registration Document published by the Canada Revenue Agency. 

The term "Indian band" designates a band council or a tribal council. The expression “band-empowered entity” designates a legal person, a commission, a council, an association, a society or any other organization that belongs to or is controlled by a band, a tribal council or a group of bands (except a tribal council).

For more information, consult GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy - Application of the GST/HST to Indians.

An organization that has been designated as a municipality, that is determined to be a municipality or that has been designated as a hospital authority must notify Revenu Québec of any changes to its organizational structure, where such changes are the result of an amalgamation or a merger with another organization, or the result of the organization becoming incorporated.

This requirement applies to organizations such as

• non-profit organizations, charities, housing cooperatives and water haulers that have been designated as municipalities because they provide municipal services;
• public libraries, waste management bodies and volunteer fire-fighting organizations that have been determined to be municipalities;
• hospitals and health and social services centres that have been designated as hospital authorities because they operate public hospitals.

For GST and QST purposes, the new organization created as a result of the amalgamation, merger or incorporation is generally considered to be a separate person from any of the former organizations.

In addition, if the new organization makes taxable supplies of property or services in Québec, it must register for the GST and QST, unless it is a small supplier. It can also file an application to have its branches or divisions file separate returns. In some cases, the new organization can keep the GST and QST registration numbers of one of the former organizations.

To register the new organization for the GST and QST, use the Registering for Revenu Québec Files online service or form LM-1-V, Application for Registration. For more information, refer to the brochure Should I Register with Revenu Québec? (IN-202-V).

Note that an organization that is party to a merger or an amalgamation, or that has become incorporated, must generally cancel its GST and QST registration and file its GST and QST returns for the periods preceding the merger, amalgamation or incorporation. The GST and QST registration of any branches or divisions must also be cancelled. The request for cancellation must be made by filing form LM-1.A-V, Request for Cancellation or Variation of Registration. For more information, refer to GST/HST Memorandum 2-7, Cancellation of Registration, which is available on the website of the Canada Revenue Agency.

Status of the new organization

An organization that was previously designated as a municipality, determined to be a municipality or designated as a hospital authority loses that status when a new organization is created as a result of that organization becoming incorporated or party to a merger or an amalgamation.

The new organization must therefore apply to be designated as a municipality, to be determined to be a municipality or to be designated as a hospital authority in order to be entitled to public service body rebates. Note that in order for certain supplies it makes to be exempt from GST and QST, in the same way that such supplies made by a municipality or a public institution are exempt from GST and QST, the new organization must be determined to be a municipality or designated as a hospital authority.

The organization must send its written application, along with supporting documents, to the following address:

Directeur des taxes à la consommation
Direction générale de la législation et du registraire des entreprises
Revenu Québec
3800, rue de Marly, secteur 5-2-2
Québec (Québec)  G1X 4A5

GST, QST and registered charities

Some organizations that are designated as municipalities, determined to be municipalities or designated as hospital authorities for GST and QST purposes are also registered charities for income tax purposes. An organization that merges with a registered charity must inform Revenu Québec of the merger.

The leasing of a site on which a recreational unit is situated may be exempt from GST and QST even if the site is not located in a residential trailer park. The leasing of the site may be an exempt supply if the recreational unit occupying the site

• qualifies as a residential unit for GST and QST purposes;
• is permanently affixed to land for long-term use as a place of residence, in the same way as a residential unit;
• is used as a place of residence for individuals.

The term "recreational unit" refers to a mini-home, a park model trailer, a travel trailer or a similar unit that has residential attributes similar to those of a mobile home. However, a folding camping trailer (also known as a pop-up or tent trailer), a camper van, a truck camper, a motor home or a similar unit or vehicle is not considered to be a recreational unit.

The question of whether or not a recreational unit can be considered to be a residential unit, to be affixed to land for long-term use and to be used as a place of residence is a question of fact and is therefore determined on a case-by-case basis.

For more information, consult GST/QST Policy Statement P-104, Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers, and GST/HST Memorandum 19.2, Residential Real Property.

As of May 1, 2013, the tax on lodging will increase to $3 per overnight stay in the Manicouagan tourism region. The tax applies to an accommodation unit that is billed and occupied after April 30, 2013.

For information on the transitional rules that apply further to this tax increase, click Tax on Lodging.

Converting a commercial building into a residential complex can affect how the GST and QST apply when the immovable is sold or leased, even if no construction work or substantial renovations were carried out on it.

During the conversion, a person is deemed to have carried out substantial renovations (This link will open a new window) on a commercial building and to have been a builder (This link will open a new window) if the person:

• acquired the immovable to hold it or use it as a residential complex, or
• held the immovable for his or her business or commercial activities, and started using it as a residential complex.

If the immovable is sold immediately after being converted into a residential complex, GST and QST must be collected on the sale and remitted to Revenu Québec. However, if the converted immovable is leased for residential purposes, GST and QST must be calculated on the fair market value of the immovable and paid when the immovable is leased.

Note that an individual is not required to collect GST or QST on the sale of a commercial building acquired to be held or used exclusively as the residence of that individual or of a person related to that individual (including a former spouse).

The above-mentioned rules do not apply if a portion of the commercial building was already being used for residential purposes before the conversion.

For more information, see brochure IN-261-V, The QST and the GST/HST: How They Apply to Residential Complexes (construction or renovation).

Under certain circumstances, a person who paid GST and QST can claim a rebate for new or substantially renovated housing or residential rental property. For more information, see brochure IN-205-V, QST and GST/HST Rebates: New or Substantially Renovated Housing, New or Substantially Renovated Residential Rental Property.

Lift chairs are designed to help people with physical disabilities that make it difficult to sit down and rise up from chairs. They feature electric motors that raise the chair to an elevated position, making it easier for the person to sit down in or rise up from the chair.

Under both the GST and QST systems, the sale or lease of a lift chair is zero-rated if the chair meets all the following conditions:

• It has all the features of a chair.
• It is specially designed for use by an individual with a disability.
• It is supplied on the written order (prescription) of a physician, physiotherapist, occupational therapist or registered nurse for use by a consumer named in the prescription.

Only lift chairs sold or leased for the personal use of an individual named in a prescription are zero-rated; lift chairs sold or leased to a hospital, nursing home, long-term care facility or similar facility are not zero-rated.

For more information, see GST/HST Info Sheet GI-133, Application of the GST/HST to Lift Chairs.

Since April 1, 2013, the harmonized sales tax (HST) has been applied in Prince Edward Island, at the rate of 14%. Generally speaking, the application of that tax is subject to the same rules governing the application of the goods and services tax (GST).

Businesses that are GST registrants must now collect HST on the taxable sales they make in that province.

For more information, click Implementation of the Harmonized Sales Tax in Prince Edward Island.

With the harmonization of the GST and QST systems, all federal and Québec government departments and bodies that were not required to pay consumption taxes must, beginning April 1, 2013, pay both the QST and GST/HST on taxable supplies they acquire.

For more information, click Changes to the QST System in 2013.

Over the next two years, we will be increasing the number of tax audits conducted in the masonry, excavation and interior finishing sectors. Meanwhile, the Commission de la construction, the Régie du bâtiment and the Commission de la santé et de la sécurité du travail will also be taking action, both independently and in conjunction with our own efforts.

Collectively, our goal is to ensure that the individuals and businesses in Québec's construction industry comply with the laws and rules in effect and fulfill their tax obligations, as well as to promote tax fairness and healthy competition.

We encourage taxpayers and agents that have failed to disclose information — and thereby avoided paying income tax or consumption taxes — to rectify their situation by making a voluntary disclosure. If the conditions for making a voluntary disclosure are met, we will not impose the penalties provided for by law, and we may waive our right to institute penal proceedings.

For more information, see the document titled Voluntary Disclosure: Rectifying Your Tax Situation (IN-309-V).

In recent months, we have published or updated the following documents:

• Home Childcare Providers (IN-189-V)
• An Overview of the Tobacco Tax Act (IN-219-V)
• Flea Markets (IN-255-V)
• Checklist for New Businesses: QST and GST/HST (IN-256-V)
• Are You Self-Employed? Taxation Reference Tool (IN-300-V)
• Support Payments: Application for Exemption (IN-900-V)
• Interpreting the Transaction Details of Your Statement of Account: Creditor – Support Payments (IN-903.C-V)
• Interpreting the Transaction Details of Your Statement of Account: Debtor – Support Payments (IN-903.D-V )
• Support Payments Bulletin (IN-906-V)

For its part, the Canada Revenue Agency has published or updated the following documents:

GST/HST Guides

• GST/HST Public Service Bodies' Rebate (RC4034)
• Quick Method of Accounting for GST/HST (RC4058)
• GST/HST Information for Charities (RC4082)
• Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases (RC4160)

GST/HST Info Sheets

• Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means (GI-127)
• Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates (GI-128)
• Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates (GI-129)
• Stated Price Net of the Enhanced British Columbia New Housing Rebate (GI-130)
• Phasing Out of the Penny (GI-131)
• Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period (GI-132)
• Application of the GST/HST to Lift Chairs (GI-133)
• Insurance - Appraisals of Damage Caused to Property (GI-134)

GST/HST Memoranda Series

• Documentary Requirements for Claiming Input Tax Credits (8-4)
• Allowances (9-3)
• Reimbursements (9-4)
• Election for Nil Consideration (14-5)
• De Minimis Financial Institutions (17-7)

GST/HST Notices

• Sales Made to Indians and Documentary Evidence - Temporary Confirmation of Registration Document (Notice 264)
• GST/HST Rulings Service - Eligibility of Tours under the Foreign Convention and Tour Incentive Program (Notice 273)
• For discussion purposes only - Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities - Entitlement to Rebates and Tax Status of Services (Notice 274)
• For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (Notice 275)
• Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing (Notice 276)
• Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services (Notice 278)
• Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. (Notice 279)
• Section 172.1 Information Requirements (Notice 280)
• Subsection 172.1(4) Election for Specified Pension Entity (Notice 281)

GST/HST Technical Information Bulletin

• For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (B-103)

In recent months, Revenu Québec has published or updated the following documents:

• Information on Judicial Recourse (COM-332-V)
• Refundable Tax Credit for Childcare Expenses (IN-103-V)
• Instalment Payments of Income Tax (IN-105-V)
• Directors' Liabilities (IN-107-V)
• Checklist for New Businesses: Source Deductions and Employer Contributions (IN-111-V)
• Bankruptcy (IN-114-V)
• Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V)
• Employment Expenses (IN-118-V)
• Capital Gains and Losses (IN-120-V)
• Crédit d'impôt pour francisation (IN-131)
• Business and Professional Income (IN-155-V)
• The QST and the GST/HST: How They Apply to Charities (IN-228-V)
• The Work Premium, Adapted Work Premium and Supplement to the Work Premium (IN-245-V)
• Consumption Taxes and Producers of Alcoholic Beverages (IN-263-V)
• New Businesses and Taxation (IN-307-V)
• Unclaimed Financial Assets (IN-327-V)
• Unclaimed Successions (IN-328-V)
• Fees for the Provisional Administration of Unclaimed Property (IN-330-V)
• Notices of quality concerning unclaimed financial assets (IN-502-V)
• Requirements for Computer-Generated Forms: Fuel Tax (IN-510-V)
• Information for Restaurateurs (IN-575-V)
• SRM: Procedure to Stop Using One and How to Transfer Ownership (IN-582.3-V)
• The QST, the GST/HST and Road Vehicles (IN-624-V)
• Support Payments Bulletin (IN-906-V)
• Moving? (IN-907-V)

For its part, the Canada Revenue Agency has published or updated the following documents:

GST/HST notices

• For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources (Notice269)
• Elimination of the HST in British Columbia in 2013 (Notice270)
• Harmonized Sales Tax – Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates (Notice272)
• GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program (Notice273)

GST/HST policy statements

• Gift Certificates (P-202)

GST/HST guides

• GST/HST New Housing Rebate (RC4028)
• General Application for GST/HST Rebates (RC4033)
• Harmonized Sales Tax and the Provincial Motor Vehicle Tax (RC4100)
• GST/HST New Residential Rental Property Rebate (RC4231)
• Keeping Records (RC4409)

GST/HST info sheets

• Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors (GI-125)
• Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors (GI-126)

GST/HST memoranda series

• General Restrictions and Limitations (8-2)
• Calculating Input Tax Credits (8-3)
• Input Tax Credits for Holding Corporations and Corporate Takeovers (8-6)

In recent months, Revenu Québec has published or updated the following documents:

• Information on Judicial Recourse (COM-332-V)
• Refundable Tax Credit for Childcare Expenses (IN-103-V)
• Instalment Payments of Income Tax (IN-105-V)
• Directors' Liabilities (IN-107-V)
• Checklist for New Businesses: Source Deductions and Employer Contributions (IN-111-V)
• Bankruptcy (IN-114-V)
• Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V)
• Employment Expenses (IN-118-V)
• Capital Gains and Losses (IN-120-V)
• Crédit d'impôt pour francisation (IN-131)
• Business and Professional Income (IN-155-V)
• The QST and the GST/HST: How They Apply to Charities (IN-228-V)
• The Work Premium, Adapted Work Premium and Supplement to the Work Premium (IN-245-V)
• Consumption Taxes and Producers of Alcoholic Beverages (IN-263-V)
• New Businesses and Taxation (IN-307-V)
• Unclaimed Financial Assets (IN-327-V)
• Unclaimed Successions (IN-328-V)
• Fees for the Provisional Administration of Unclaimed Property (IN-330-V)
• Notices of quality concerning unclaimed financial assets (IN-502-V)
• Requirements for Computer-Generated Forms: Fuel Tax (IN-510-V)
• Information for Restaurateurs (IN-575-V)
• SRM: Procedure to Stop Using One and How to Transfer Ownership (IN-582.3-V)
• The QST, the GST/HST and Road Vehicles (IN-624-V)
• Support Payments Bulletin (IN-906-V)
• Moving? (IN-907-V)

For its part, the Canada Revenue Agency has published or updated the following documents:

GST/HST notices

• For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources (Notice269)
• Elimination of the HST in British Columbia in 2013 (Notice270)
• Harmonized Sales Tax – Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates (Notice272)
• GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program (Notice273)

GST/HST policy statements

• Gift Certificates (P-202)

GST/HST guides

• GST/HST New Housing Rebate (RC4028)
• General Application for GST/HST Rebates (RC4033)
• Harmonized Sales Tax and the Provincial Motor Vehicle Tax (RC4100)
• GST/HST New Residential Rental Property Rebate (RC4231)
• Keeping Records (RC4409)

GST/HST info sheets

• Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors (GI-125)
• Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors (GI-126)

GST/HST memoranda series

• General Restrictions and Limitations (8-2)
• Calculating Input Tax Credits (8-3)
• Input Tax Credits for Holding Corporations and Corporate Takeovers (8-6)