GST Memoranda, Bulletins Policies & Info Sheets 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:

Info Sheets

• GI-173 to GI-187 - Public Service Bodies' Rebate for Charities resident in specific provinces

New Memoranda

• 13-5 Non-creditable Tax Charged (updated September 2020)

Old Memoranda

• GST Memorandum 400-3-4 Input Tax Credits – Special Cases – Go Passenger Vehicles and Aircraft (June 2020: superseded by GST/HST Memorandum 8-3 (Calculating Input Tax Credits))

Notices

• Notice 314 - Amended Qalipu Mi'kmaq First Nation's Founding Members List (new, October 2020)
• Notice 319 - The Huu-ay-aht First Nations Implement the First Nations Goods and Services Tax (new, May 2020)
• Notice 320 - The Mosquito, Grizzly Bear's Head, Lean Man First Nation Implements the First Nations Goods and Services Tax (new, June 2020)
• Notice 321 - The Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations Implement the First Nations Goods and Services Tax (new, July 2020; and then corrected August 2020)

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