 What's New
Administrative Materials Bulletins [2013-04-19] B-107 - Investment Plans (Including Segregated Funds of an Insurer) and the HST [NOTE: This version replaces the one dated October 2011] [PDF] CRA NewsWire [2013-05-10] GST/HST Notice 283 - The Matsqui First Nation Implements the First Nations Goods and Services Tax [PDF] [2013-05-06] News 2013/05/03 - CRA - Notice 276 - Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing (Replaced: May 2013) [PDF] [2013-04-22] SWLN-45 - The Export Charge [PDF] [2013-04-09] News 2013/03 - CRA - EDN 33 - Changes to Excise Duty Rates on Manufactured Tobacco [April 2013: New paragraph added: "Effective Dates"] [PDF] [2013-03-27] News 2013/03/26 - CRA - Notice 282 - Harmonized Sales Tax for Prince Edward Island – Questions and Answers that Relate to Public Service Bodies, Health and Education [PDF] [2013-03-27] News 2013/03 - CRA - Fact Sheet PEI - Harmonized sales tax in Prince Edward Island [2013-03-27] News 2013/03 - CRA - Fact Sheet BC - Changes to the sales tax in British Columbia [2013-03-27] News 2013/03 - CRA - EDBN 18 - K50B Filing and Payment Schedules for Brewers (2013-2014) [PDF] [2013-03-22] News 2013/03 - CRA - EDN 33 - Changes to Excise Duty Rates on Manufactured Tobacco [PDF] [2013-03-15] News 2013/03/15 - CRA - Rates - Interest Rates for the Second Calendar Quarter Finance Canada Budget Materials [2013-03-21] Federal budget 2013 - Federal budget 2013 documents Finance Canada NewsWire [2013-04-29] 2013-064 - Harper Government Focused on Jobs, Growth and Long-Term Prosperity With Economic Action Plan 2013 Act, No. 1 [2013-04-26] 2013-062 - Implementation of Economic Action Plan 2013 a Step Closer With the Tabling of the Notice of Ways and Means Motion [2013-03-14] 2013-035 - Harper Government Announces Date for Economic Action Plan 2013 Forms [2013-05-15] RC376 E - (Fillable) Taxpayer Relief Request – Statement of Income and Expenses and Assets and Liabilities for Individuals [2013-05-14] RC376 E - Taxpayer Relief Request – Statement of Income and Expenses and Assets and Liabilities for Individuals [2013-05-10] B270 E - (Fillable) Excise Act 2001 - Excise Duty Return - Non-Licensee [2013-05-09] B270 E - Excise Act 2001 - Excise Duty Return - Non-Licensee [2013-05-03] N10 E - Excise Act – Application for Refund/Deduction [2013-05-03] N10 E - (Fillable) Excise Act – Application for Refund/Deduction [2013-05-03] B254 E - Application for Refund – Air Travellers Security Charge Act [2013-05-03] B254 E - (Fillable) Application for Refund – Air Travellers Security Charge Act [2013-04-30] RC7271 E - Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST [2013-04-30] RC7271 E - (Fillable) Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST [2013-04-30] GST71 E - Notification of Accounting Periods for GST/HST [2013-04-30] GST71 E - (Fillable) Notification of Accounting Periods for GST/HST [2013-04-03] RC4530 E - Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits [Corrected: 2013/04/03] [2013-04-03] RC199 E - (Fillable) Voluntary Disclosures Program (VDP) - Taxpayer Agreement [2013-03-28] RC7524-BC E - GST524 British Columbia Rebate Schedule [2013-03-28] RC7191-ON E - GST191 Ontario Rebate Schedule [2013-03-28] RC7191-BC E - GST191 British Columbia Rebate Schedule [2013-03-28] RC7190-WS E - GST190 Calculation Worksheet [2013-03-28] RC7190-BC E - GST190 British Columbia Rebate Schedule [2013-03-28] RC7066-SCH E - Provincial Schedule - GST/HST Public Service Bodies' Rebate [2013-03-28] RC7004-BC E - British Columbia Transition Rebate [2013-03-28] RC7004-BC E - (Fillable) British Columbia Transition Rebate [2013-03-28] RC7003-PE E - Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrant First Resellers [2013-03-28] RC7003-PE E - (Fillable) Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrant First Resellers [2013-03-28] RC7003-BC E - British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate for Non-Registrant First Resellers [2013-03-28] RC7002-PE E - Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate - Apartment Buildings [2013-03-28] RC7002-PE E - (Fillable) Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate - Apartment Buildings [2013-03-28] RC7002-BC E - British Columbia Provincial Sales Tax (PST) - Transitional New Housing Rebate - Apartment Buildings [2013-03-28] RC7001-PE E - Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate - Residential Condominiums [2013-03-28] RC7001-PE E - (Fillable) Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate - Residential Condominiums [2013-03-28] RC7001-BC E - British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate - Residential Condominiums [2013-03-28] RC7000-PE E - Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate [2013-03-28] RC7000-PE E - (Fillable) Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate [2013-03-28] RC7000-BC E - British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate [2013-03-28] RC4531 E - Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits [2013-03-28] RC4530 E - Election or Revocation of an Election to use a Production Proxy to Report the Recapture of Input Tax Credits [2013-03-28] RC199 E - Voluntary Disclosures Program (VDP) - Taxpayer Agreement [2013-03-28] GST66 E - Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund [2013-03-28] GST60 E - GST/HST Return for Acquisition of Real Property [2013-03-28] GST525 E - Supplement to the New Residential Rental Property Rebate Application - Co-op and Multiple Units [2013-03-28] GST524 E - GST/HST New Residential Rental Property Rebate Application [2013-03-28] GST518 E - GST/HST Specially Equipped Motor Vehicle Rebate Application [2013-03-28] GST515 E - Direct Deposit Request for the GST/HST New Housing Rebate [2013-03-28] GST495 E - Rebate Application for Provincial Part of Harmonized Sales Tax (HST) [2013-03-28] GST489 E - Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) [2013-03-28] GST370 E - Employee and Partner GST/HST Rebate Application [2013-03-28] GST193 E - GST/HST Transitional Rebate Application for Purchasers of New Housing [2013-03-28] GST192 E - GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land [2013-03-28] GST191-WS E - Construction Summary Worksheet [2013-03-28] GST191 E - GST/HST New Housing Rebate Application for Owner-Built Houses [2013-03-28] GST190 E - GST/HST New Housing Rebate Application for Houses Purchased from a Builder [2013-03-28] GST189 E - General Application for Rebate of GST/HST [2013-03-28] GST115 E - GST/HST Rebate Application for Tour Packages GST/HST Info Sheet [2013-04-16] GI-165 - Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits [PDF] [2013-04-16] GI-164 - Prince Edward Island: Transition to the Harmonized Sales Tax – Information for Non-registrant Builders [PDF] [2013-04-16] GI-163 - Harmonized Sales Tax: Leases of Real Property in Prince Edward Island [PDF] [2013-04-12] GI-118 - Builders and GST/HST NETFILE [NOTE: This version replaces the one dated May 2011.] [PDF] [2013-04-12] GI-099 - Builders and Electronic Filing Requirements [NOTE: This version replaces the one dated August 2010.] [PDF] [2013-04-05] GI-096 - Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia (Replaced March 2013) [PDF] [2013-04-05] GI-095 - Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia (Replaced March 2013) [PDF] [2013-03-28] RC4058 - Quick Method of Accounting for GST/HST - Includes Form GST74 [PDF] [2013-03-28] GI-162 - Prince Edward Island: Transition to the Harmonized Sales Tax – Continuous Supplies and Budget Payment Arrangements [PDF] [2013-03-28] GI-161 - Prince Edward Island: Transition to the Harmonized Sales Tax – Returns and Exchanges [PDF] [2013-03-28] GI-160 - Prince Edward Island: Transition to the Harmonized Sales Tax – Goods [PDF] [2013-03-27] GI-159 - HST and First Nations in Prince Edward Island [PDF] [2013-03-27] GI-158 - Payment of the GST/HST by Quebec Government Entities [PDF] [2013-03-22] GI-157 - Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Rebate for Builders of New Housing [PDF] [2013-03-22] GI-156 - Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing [PDF] [2013-03-15] GI-155 - British Columbia: Transition to the Goods and Services Tax – Payment of the GST/HST by B.C. Government Entities [PDF] [2013-03-15] GI-154 - Prince Edward Island: Transition to the Harmonized Sales Tax – Payment of the GST/HST by Prince Edward Island Government Entities [PDF] [2013-03-12] GI-153 - Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island [PDF] [2013-03-12] GI-152 - Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Prince Edward Island [PDF] [2013-03-12] GI-151 - Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island [PDF] [2013-03-12] GI-150 - Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Prince Edward Island [PDF] [2013-03-12] GI-149 - Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island [PDF] [2013-03-12] GI-148 - Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate [PDF] [2013-03-12] GI-147 - Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island [PDF] [2013-03-12] GI-146 - Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island [PDF] [2013-03-12] GI-145 - Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island [PDF] [2013-03-12] GI-144 - Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island [PDF] Guides/Pamphlets [2013-03-28] RC4365 - First Nations Goods and Services Tax (FNGST) [PDF] [2013-03-28] RC4247 - The Special Quick Method of Accounting for Public Service Bodies [PDF] [2013-03-28] RC4231 - GST/HST New Residential Rental Property Rebate - Includes Forms GST524 and GST525 [PDF] [2013-03-28] RC4160 - Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases [PDF] [2013-03-28] RC4125 - Basic GST/HST Information for Taxi and Limousine Drivers [PDF] [2013-03-28] RC4103 - GST/HST Information for Suppliers of Publications [PDF] [2013-03-28] RC4100 - Harmonized Sales Tax and the Provincial Motor Vehicle Tax [PDF] [2013-03-28] RC4091 - GST/HST Rebate for Partners - Includes Form GST370 [PDF] [2013-03-28] RC4082 - GST/HST Information for Charities [PDF] [2013-03-28] RC4081 - GST/HST Information for Non-Profit Organizations [PDF] [2013-03-28] RC4080 - GST/HST Information for Freight Carriers [PDF] [2013-03-28] RC4049 - GST/HST Information for Municipalities [PDF] [2013-03-28] RC4036 - GST/HST Information for the Travel and Convention Industry [PDF] [2013-03-28] RC4034 - GST/HST Public Service Bodies' Rebate - Includes Forms GST66 and RC7066 SCH [PDF] [2013-03-28] RC4033 - General Application for GST/HST Rebates- Includes forms GST189, GST288, and GST507 [PDF] [2013-03-28] RC4028 - GST/HST New Housing Rebate - Includes forms GST190, GST191, GST191-WS, GST515 and RC7190-WS [PDF] [2013-03-28] RC4027 - Doing Business in Canada – GST/HST Information for Non-Residents [PDF] [2013-03-28] RC4022 - General Information for GST/HST Registrants [PDF] [2013-03-15] RC4072 - First Nations Tax (FNT) [PDF] HQ – Excise Rulings and Interpretations [2013-04-11] RITS 145154 - Excise Interpretation – January 2013: FET Exemptions for Diesel Used in Generation of Electricity (January 9, 2013) HQ – GST/HST Rulings and Interpretations [2013-04-11] RITS 149984 - GST/HST Ruling – February 2013: […] [Carrying on Business in Canada] – Requirement to be Registered (February 18, 2013) [2013-04-11] RITS 148702 - GST/HST Ruling – February 2013: Sale of interest in family cottage (January 18, 2013) [2013-04-11] RITS 146302 - GST/HST Interpretation – January 2013: Whether a Nominee Corporation Can Be Considered the Operator of a Joint Venture (January 21, 2013) [2013-04-11] RITS 146225 - GST/HST Interpretation – January 2013: Application of GST/HST to a Supply of a Legal Service Performed in Large Part on a Reserve and Provided to an Indian Individual (January 21, 2013) [2013-04-11] RITS 145624 - GST/HST Interpretation – February 2013: Goods and Services Tax(GST)/Harmonized Sales Tax(HST) new residential rental property (NRRP) rebate filed in the name of a bare trustee (February 12, 2013) [2013-04-11] RITS 145166 - GST/HST Ruling – February 2013: Accelerated Input Tax Credits (December 20, 2012) [2013-04-11] RITS 141852 - GST/HST Ruling – February 2013: Cross-Border Crude Oil Transactions (February 5, 2013) [2013-04-11] RITS 140264 - Interprétation de la TPS/TVH - Janvier 2013: Application de l’article 6.2 de la partie I de l’annexe V de la Loi sur la taxe d’accise (LTA) - [La fourniture de repas aux occupants d’un immeuble d’habitation ou d’une habitation par la personne qui fournit l’immeuble ou l’habitation] (18 janvier, 2013) [2013-04-11] RITS 140259 - GST/HST Ruling – January 2013: Application of the GST/HST to sponsorship revenue and advertising services (January 25, 2013) [2013-04-11] RITS 136192 - GST/HST Ruling – February 2013: Application of GST/HST to the supply of salads (February 18, 2013) [2013-04-11] RITS 134086R - GST/HST Ruling – January 2013: Application of GST/HST to salads (January 23, 2013) [2013-04-11] RITS 132321 - GST/HST Interpretation – January 2013: Ballet Lessons (January 23, 2013) [2013-04-11] RITS 130479 - GST/HST Ruling and Interpretation – January 2013: […] – Place of supply [in a Province] - [Intangible Personal Property and Services] (January 17, 2013) [2013-04-11] RITS 119144 - GST/HST Ruling – January 2013: Rebate for printed books under section 259.1 of the Excise Tax Act (January 17, 2013) Newsletters [2013-03-28] Vol. 2, Issue 3 - Tax Executives Institute (TEI) Newsletter [PDF] Other Publications/Reports [2013-04-11] TEI Submission 2012/12/04 FINAL - Excise Tax Questions Submitted to CRA - Responses - Canada Revenue Agency [PDF] Cases [2013-05-17] 2012-1721(GST)I - The Humber College Institute of Technology & Advanced Learning v The Queen [2013-05-17] 2009-3904(GST)G - Surrey City Centre Mall Ltd. v The Queen [2013-05-16] T-1716-08 - Filion et al v MNR [2013-05-16] T-1716-08 - Filion et al c MRN [2013-05-16] 2012-1247(IT)APP ... - Hansen v The Queen [2013-05-16] 2010-1608(GST)G - Quinco Financial Inc c La Reine [2013-05-14] 2012-1720(GST)I - 9188-7646 Québec Inc v The Queen [2013-05-09] A-220-11 - Wotherspoon c La Reine [2013-05-08] 2012-2219(IT)I ... - Burchell c La Reine [2013-05-06] 2010-1210(GST)G - Marcotte v The Queen [2013-05-02] 35204 - Wotherspoon v The Queen (Leave to Appeal Dismissed with Costs) [2013-05-01] 2010-190(GST)G - Chamard v The Queen [2013-05-01] 2010-190(GST)G - Chamard c La Reine [2013-04-29] 2012-3416(GST)APP - Bolduc v The Queen [2013-04-29] 2012-1698(GST)I - Simon Fraser University v The Queen [2013-04-29] 2011-1462(GST)I - Mignardi c La Reine [2013-04-25] T-1334-12 - March v AGC [2013-04-22] 2010-1632(GST)G ... - Chell c La Reine [2013-04-17] A-552-01 - Penner International Inc et al c La Reine [2013-04-17] 2010-2655(GST)I ... - Truong et al c La Reine [2013-04-16] CA039721 - Foote et al v AGC et al [2013-04-15] 2012-2219(IT)I ... - Burchell v The Queen [2013-04-11] 2012-626(GST)I - Baby v The Queen [2013-04-11] 2011-3655(GST)I - Estate of John W Chew v The Queen [2013-04-11] 2011-1950(GST)I - 9088-2945 Québec Inc v The Queen [2013-04-09] T-830-08 - O'Hara c MRN [2013-04-09] 2012-1109(GST)I - Blouin v The Queen [2013-04-09] 2011-4100(GST)I - Ferraro-Passarelli c La Reine [2013-04-09] 2011-4062(GST)I ... - Abdulnour et al v The Queen [2013-04-08] AP-2012-016 - Can-Am Logistics Inc. v MNR [2013-04-08] AP-2012-016 - Can-Am Logistics Inc. c MRN [2013-04-08] AP-2012-007 - Keena Truck Leasing & Transport Ltd. v MNR [2013-04-08] AP-2012-007 - Keena Truck Leasing & Transport Ltd. c MRN [2013-04-08] AP-2012-006 - TST Truckload Express Inc. v MNR [2013-04-08] AP-2012-006 - TST Truckload Express Inc. c MRN [2013-04-08] AP-2011-069 - Tank Truck Transport Inc. v MNR [2013-04-08] AP-2011-069 - Tank Truck Transport Inc. c MRN [2013-04-08] AP-2011-068 - 81794 Canada Limited/ Liquiterminals Ltd. v MNR [2013-04-08] AP-2011-068 - 81794 Canada Limited/ Liquiterminals Ltd. c MRN [2013-04-05] A-495-11 - Grand River Enterprises Six Nations Ltd c La Reine [2013-04-03] 2276770-2276795 - R v Martin [2013-03-28] 35084 - Grand River Enterprises Six Nations Ltd. v The Queen (Leave to Appeal Dismissed with Costs) [2013-03-28] 2012-3408(GST)I - FP Newspapers Inc c La Reine [2013-03-28] 2012-1720(GST)I - 9188-7646 Québec Inc c La Reine [2013-03-28] 2010-3715(GST)I - Services D'Entretien L.C. Inc v The Queen [2013-03-25] CA039857 - Bath v Regina [2013-03-25] A-95-13 - GF Partnership v The Queen (Appeal Filed) [2013-03-25] A-93-13 - Marcotte c La Reine (Appeal Filed) [2013-03-25] 2011-225(GST)I - Bouchard v The Queen [2013-03-22] 12-1154 - Samaroo et al v CRA et al [2013-03-21] 2011-3508(IT)I ... - Tchebotar et al v The Queen [2013-03-21] 2011-3508(IT)I ... - Tchebotar et al c La Reine [2013-03-20] 68807-3-C - R v Tyskerud et al [2013-03-19] A-432-11 - Gougeon v The Queen [2013-03-19] A-432-11 - Gougeon c La Reine [2013-03-19] 2012-639(GST)I) - Williams-Keeler c La Reine [2013-03-18] 2011-2768(EA)I - Cadenza Limited Partnership c La Reine [2013-03-18] 2010-3562(IT)G ... - D'Amore c La Reine [2013-03-18] 2010-3553(GST)G - Boissonneault Groupe Immobilier Inc v The Queen [2013-03-18] 2010-3553(GST)G - Boissonneault Groupe Immobilier Inc c La Reine [2013-03-18] 2009-3904(GST)G - Surrey City Centre Mall Ltd. c La Reine [2013-03-18] 2009-2677(GST)G - Mac's Convenience Stores Inc c La Reine [2013-03-15] 74283-1 - R v McCartie et al [2013-03-14] 2012-3416(GST)APP - Bolduc c La Reine [2013-03-14] 2011-2299(GST)I - ZT22 Holding Inc v The Queen [2013-03-14] 2011-1462(GST)I - Mignardi v The Queen [2013-03-14] 2010-2814(GST)I - Fiducie Alex Trust v The Queen [2013-03-13] 2012-1109(GST)I - Blouin c La Reine [2013-03-11] 2012-2853(GST)I - Wong c La Reine Ernst & Young Commentary Commentary Update [2013-05-03] CU 02-13 - Commentary Update (Michael Zender, Toronto) [2013-04-03] CU 01-13 - Commentary Update (Michael Zender, Toronto) Ernst & Young Case Comment [2013-03-13] 2013-001 - Inconveniently taxable: Mac’s Convenience Stores Inc. v The Queen, 2012 TCC 393 (Michael Zender, Toronto) [2013-03-13] 2013-002 - Fashionable advice – Wear the province’s shoes to enjoy immunity from taxation: Surrey City Centre Mall Ltd. v. The Queen, 2012 TCC 346 (Cristina Gutiu, Vancouver) [2013-03-12] Ernst & Young Ruling Review [2013-05-15] 2013-017 - Application of GST/HST to an appraisal or inspection fee (Jean-Daniel Roux, Montreal) [2013-04-09] [2013-05-15] 2013-016 - ITC entitlement on the value of a discount coupon (Jean-Daniel Roux, Montreal) [2013-04-09] [2013-05-15] 2013-015 - Application of the point-of-sale printed book rebate to supplies of knitting publications (Jean-Daniel Roux, Montreal) [2013-04-09] [2013-05-15] 2013-014 - Supply of a park model trailer (Jean-Daniel Roux, Montreal) [2013-04-09] [2013-05-15] 2013-013 - Tuition fees (Jean-Daniel Roux, Montreal) [2013-04-09] [2013-05-15] 2013-012 - Non-Taxable Imported Goods (GST/HST) Regulations, subparagraph 3(i)(i) – Importation of aircraft (Jean-Daniel Roux, Montreal) [2013-04-09] [2013-05-15] 2013-011 - Insurance net premiums – Credit or bonus from insurance provider (Jean-Daniel Roux, Montreal) [2013-04-09] [2013-05-15] 2013-010 - Application of Part I (insurance premiums other than marine) of the ETA (Jean-Daniel Roux, Montreal) [2013-04-09] [2013-05-15] 2013-009 - Eligibility of oil-soluble additive for excise tax refund (Jean-Daniel Roux, Montreal) [2013-04-09] [2013-03-13] 2013-008 - Implementation of cost-sharing arrangement (Mary Anne McMahon, Ottawa) [2013-02-01] [2013-03-13] 2013-007 - Value used for self-assessment of GST/HST on multiple-unit residential complex (Mary Anne McMahon, Ottawa) [2013-02-01] [2013-03-13] 2013-006 - Election by closely related societies (Mary Anne McMahon, Ottawa) [2013-02-01] [2013-03-13] 2013-005 - Eligibility to claim input tax credits on pension-related expenses (Mary Anne McMahon, Ottawa) [2013-02-01] [2013-03-13] 2013-004 - Application of HST to nursing foot care services (Mary Anne McMahon, Ottawa) [2013-02-01] [2013-03-13] 2013-003 - Recapture of input tax credits (RITCs) for specified energy (Mary Anne McMahon, Ottawa) [2013-02-01] [2013-03-13] 2013-002 - Application of GST/HST to lift chairs (Mary Anne McMahon, Ottawa) [2013-02-01] [2013-03-13] 2013-001 - Municipality – Eligibility for input tax credits on acquisition of real property and construction services (Mary Anne McMahon, Ottawa) [2013-02-01] Tax Alerts [2013-05-17] EY TA 2013-24 - GST/HST: scrutiny of noncompliant purchase invoices, Tax Alert 2013-24 [2013-05-14] EY TA 2013-23 - HST: Finance releases final SLFI regulations, Tax Alert 2013-23 [2013-03-25] EY TA 2013-10 - Federal budget 2013–14, Tax Alert 2013-10 News [2013-04-26] EY N 037-13 - Budget Implementation NWMM tabled in the House of Commons (Maureen De Lisser and Bob Neale, Toronto, Mary Anne McMahon, Ottawa) [2013-03-25] EY N 031-13 - Webcast: Federal budget 2013 Legislation Bill Status [2013-05-03] Bill Status - Progress of Legislation as of May 3, 2013 - Updated to reflect first reading in the House of Commons of Bill C-61 NWMMs/Draft Bills [2013-05-03] Bill C-61 (2013) - Offshore Health and Safety Act [PDF] (First reading: 2013/05/02) - Makes consequential amendments to the Excise Tax Act. [2013-04-29] Bill C-60 (2013) - Economic Action Plan 2013 Act, No. 1 [PDF] (First reading: 2013/04/29) [2013-04-22] PA 2013/04/22 - Notice of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and Related legislation [PDF] [2013-04-22] Explanatory Notes - Explanatory Notes Relating to the Income Tax Act, the Tax Court of Canada Act, the Excise Tax Act, the Excise Act, 2001 and the Income Tax Regulations [PDF] [2013-03-21] Federal Budget 2013 - Notice of Ways and Means Motion to Amend the Excise Tax Act [PDF] [2013-03-21] Federal Budget 2013 - Notice of Ways and Means Motion to Amend the Excise Act, 2001 [PDF] SORs & SIs [2013-04-26] SOR/2013-71 - Regulations Amending Various GST/HST Regulations, No. 4 [PDF] (made under the Excise Tax Act) - Formalizes and gives legal effect to previous announcements. [2013-04-10] SOR/2013-54 - Regulations Amending the Canadian International Trade Tribunal Procurement Inquiry Regulations (made under the Canadian International Trade Tribunal Act) [2013-04-10] SOR/2013-53 - Regulations Amending the Canadian International Trade Tribunal Regulations (made under the Canadian International Trade Tribunal Act) [2013-03-14] SOR/2013-44 - Regulations Amending Various GST/HST Regulations (Prince Edward Island) [PDF] (made under the Excise Tax Act) Legislation  Excise Tax Act
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