GST Memoranda, Bulletins Policies & Info Sheets, 30th Edition provides the complete text of all GST Memoranda, GST/HST New Memoranda Series, Technical Information Bulletins, Policy Statements, and Info Sheets (including draft documents) released by the Canada Revenue Agency (CRA) with respect to the Goods and Services Tax (GST) and Harmonized Sales Tax (HST).

This work includes extensive annotations, editorial comments, and footnotes to assist the reader in understanding and cross-referencing the information contained in the CRA documents. Insightful annotations and comprehensive cross-referencing of government documents make this an indispensable resource for the time-conscious tax professional.

Updated annually with all essential GST administrative documents to ensure compliance, this work comes complete with useful finding tools such as a sectional look-up table and an exhaustive topical Index.

New in this edition:

GST/HST Info Sheets

New:

• GI-198 Osteopathic Service Providers (May 2022)
• GI-199 Tax Relief for Specially Equipped Motor Vehicles (April 2022)
• GI-200 Application of the GST/HST to Credit Card Surcharges (March 2023)

Updated:

• GI-196 GST/HST and Commercial Ride-sharing Services (June 2017, updated February 2023)

GST/HST New Memoranda

New:

• 18-4 Determining Whether a Transfer Payment is Consideration For a Supply (June 2022)
• 20-4 Vocational Schools and Courses (April 2022)

GST/HST Notices

New:

• Notice 322 Recovery of the GST/HST Under the Digital Economy Measures (April 2022)
• Notice 323 Proposed GST/HST Treatment of Assignment Sales (May 2022)
• Notice 324 Proposed Amendment Addressing Mining Activities in respect of Cryptoassets (Feb. 2023)

Cancelled:

• Notice 271 Filing a First Nations Tax (FNT) Schedule (Declared “outdated” by CRA on April 22, 2022)

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