 All Provinces and Territories
What's New
Administrative Materials Forms [2013-05-10] RC375 E - (Fillable) Notice of Objection (QST) Interpretation Letters (Consumption Tax) [2013-06-04] 12-015657-001 - TVQ : Exploitation ou non d’une entreprise au Québec [French Only] Alberta Administrative Materials Bulletins [2013-06-19] Brochure - Seniors Property Tax Deferral Program [PDF] [2013-06-18] Vol. 26, No. 1 - Tax Notes [PDF] [2013-06-14] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-06-05] Notice - Registered Renewable Fuel Resellers [PDF] [2013-05-13] Registrant List - Registered Liquefied Petroleum Gas (LPG) Distributors [PDF] [2013-05-06] Notice - Registered Renewable Fuel Resellers [PDF] Circulars [2013-05-31] Information Circular PRO-2R2 - Propane Retailers: Tax Refunds to Propane Retailers for Tax-Out Sales Finance/Treasury NewsWire [2013-06-10] NW2013/06/07 - Prescribed Interest Rates [PDF] Finance/Treasury Publications/Reports [2013-04-10] Proposal - Dye Point Expansion Proposal [PDF] Forms [2013-06-18] AT385 - Calculation on Non-Taxable Propane Volumes Daily Worksheet [2013-06-18] AT384 - Propane Retailer Claim for Refund of Propane Tax Guides [2013-05-01] AT190 Guide - 2013 Guide to Claiming the Alberta Scientific Research & Experimental Development (SR&ED) Tax Credit [PDF] Other NewsWire [2013-04-22] NW2013/04/22 - New Property Tax Deferral Helps Seniors Stay at Home Legislation Bills/Draft Proposals [2013-05-07] Bill 23 (2013) - Tax Statutes Amendment Act, 2013 [PDF] (First reading: 2013/05/06) - Makes amendments to the Alberta Corporate Tax Act, Alberta Income Tax Act, and Alberta Personal Income Tax Act. [2013-05-07] Bill 24 (2013) - Statutes Amendment Act, 2013 [PDF] (First reading: 2013/05/06) - Makes consequential amendments to the Alberta Corporate Tax Act, Fuel Tax Act, Municipal Government Act, Tobacco Tax Act, and Tourism Levy Act. Orders/Regulations [2013-06-04] Alta. Reg. 62/2013 - Miscellaneous Corrections and Repeal Regulation (made under the Regulations Act) - Amends the Fuel Tax Regulation (AR 62/2007) and the Fuel Tax Act Transitional Regulation (AR 63/2007). [2013-05-31] Alta. Reg. 85/2013 - Seniors' Property Tax Deferral Regulation (made under the Seniors' Property Tax Deferral Act) Statutes [2013-05-29] Bill 24 (2013, c. 10) - Statutes Amendment Act, 2013 [PDF] (Royal assent: 2013/05/27) – Final version of the bill not yet available but no changes were made at committee. [2013-05-29] Bill 23 (2013, c. 11) - Tax Statutes Amendment Act, 2013 [PDF] (Royal assent: 2013/05/27) – Final version of the bill not yet available but no changes were made at committee. [2013-04-30] Bill 12 (2013, c. F-14.5) - Fiscal Management Act [PDF] (Royal assent: 2013/04/29) – Makes a consequential amendment to the Alberta Corporate Tax Act. Final version of the bill is not yet available but no changes were made at committee. British Columbia Administrative Materials Bulletins [2013-06-19] Guide - PST and MRDT Guide for Accommodation Providers [PDF] [2013-06-05] PST 308 - PST on Vehicles [PDF] [2013-06-05] PST 002 - Charging, Collecting and Remitting PST [PDF] [2013-05-30] Notice 2013-010 - Notice to Boat and Aircraft Provincial Sales Tax (PST) Collectors [PDF] [2013-05-30] MFT–CT 001 - Fuel Sellers [PDF] [2013-05-24] PST 104 - Real Property Contractors [PDF] [2013-05-23] MFT-CT 002 - Sales to Status Indians and Indian Bands, and the Exempt Fuel Retailer Program [PDF] [2013-05-23] HOG 008 - Multi-Dwelling Leased Parcels: Applying for the Home Owner Grant [PDF] [2013-05-16] PST 207 - Medical Supplies and Equipment [PDF] [2013-05-16] PST 110 - Production Machinery and Equipment Exemption [PDF] [2013-05-06] PNG 008 - Natural Gas 3% Minimum Royalty Program [PDF] [2013-05-06] PNG 002 - Summer Drilling Credit Program [PDF] [2013-05-06] PNG 001 - Royalty Programs for Deep Gas Wells [PDF] [2013-05-02] Notice - eTaxBC Guide for Third-Party Tax Preparers [2013-05-01] PST 205 - Books, Magazines, Newspapers and Other Publications [PDF] [2013-04-16] PST 206 - Grocery and Drug Stores [PDF] [2013-04-15] TRA 001 - Rural Property Taxes [PDF] [2013-04-15] Information Sheet 2012-01 - Home Owner Grant: Veterans Supplement [PDF] [2013-04-15] Information Sheet 2007-01 - Home Owner Grant: Low-Income Grant Supplement Program [PDF] [2013-04-15] HOG 001 - Home Owner Grant Program [PDF] [2013-04-11] PTT 005 - Exemptions for the Transfer of a Principal Residence [PDF] [2013-04-11] PTT 003 - Property Transfer Tax Exemptions [PDF] [2013-04-11] PST 003 - Small Sellers [PDF] [2013-04-11] Notice 2013-008 - PST Education Program [PDF] [2013-04-10] PST 302 - Delivery Charges [PDF] [2013-04-10] Notice - What’s Taxable under the PST and What’s Not? [PDF] Finance/Treasury NewsWire [2013-04-19] NW2013/04/15 - Fact Sheet: Keeping Taxes Low For B.C. Families [2013-04-19] NW2013/04/15 - Fact Sheet: B.C.'s Revenue-Neutral Carbon Tax [2013-04-15] NW2013/04/15 - Online Guide Helps B.C. Businesses Make PST Transition [PDF] [2013-04-15] NW2013/04/14 - PST Accounting, Reporting Review Available for Business [PDF] [2013-04-10] NW2013/04/09 - Permanent Carbon Tax Relief for B.C.'s Greenhouse Growers Forms [2013-06-14] FIN 78 Notes - Explanatory Notes, Home Owner Grant [2013-06-06] FIN 402 - Temporary Use Remittance Return [2013-05-24] FIN 92 - Application for Retroactive Home Owner Grant [2013-05-24] FIN 91 - Home Owner Grant Partitioning of Assessed Value Calculation [2013-05-24] FIN 84 - Housing Societies Update Report [2013-05-24] FIN 81 - Home Owner Grant Consent for Release of Information [2013-05-24] FIN 80 - Power of Attorney [2013-05-24] FIN 77 - Home Owner Grant Eligibility Questionnaire [2013-05-24] FIN 75 - Form A - Certificate of Eligible Occupants and Owner's Certificate [does not do calculations] [2013-05-24] FIN 75 - Form A - Certificate of Eligible Occupants and Owner's Certificate [does calculations] [2013-05-24] FIN 74 - Form B - Certificate of Physician and Property Owner [2013-05-13] FIN 493 - Certificate of Exemption – Subcontractor [2013-05-10] FIN 62 - Renewal Application – Property Tax Deferment Program [2013-05-10] FIN 54 - Application and Amending Agreement for Adding a Spouse to a Property Tax Deferment Agreement [2013-05-10] FIN 51 Guide - Property Tax Deferment Program Application and Agreement Guide [2013-05-10] FIN 51 - Property Tax Deferment Program Application and Agreement [2013-05-10] FIN 28 Guide - Families with Children Property Tax Deferment Program Application and Agreement Guide [2013-05-10] FIN 28 - Families with Children Property Tax Deferment Program Application and Agreement [2013-05-03] FIN 79 - Application for Home Owner Grant – Veterans Supplement [2013-05-03] FIN 78 NOTES - Explanatory Notes, Home Owner Grant [2013-05-03] FIN 78 - Application for Home Owner Grant [2013-05-03] FIN 65 - Application for Home Owner Grant – Low Income Supplement Program [2013-05-03] FIN 269 Guide - Guide to the First Time Home Buyers’ Program [2013-05-02] FIN 154 - South Coast British Columbia Transportation - Inventory Tax Return (April 1, 2012) [2013-04-30] FIN 492 - Certificate of Exemption – Production Machinery and Equipment [2013-04-30] FIN 458 - Certificate of Exemption – Farmer [2013-04-30] FIN 319 - Gift of a Vehicle [2013-04-26] FIN 425 - Certificate of Exemption – Children's Clothing and Footwear [2013-04-15] FIN 441 - Certificate of Exemption – Multijurisdictional Vehicles Guides [2013-06-03] Guide - Guide to Completing the MRDT Return [PDF] [2013-06-03] Guide - Guide to Completing the PST Return [PDF] Cases [2013-05-29] CA040288 - Tele-Mobile Company et al v The Queen Legislation Orders/Regulations [2013-05-01] B.C. Reg. 51/2013 - Interest Rate Regulation (made under the Land Tax Deferment Act) - Sets out a new regulation and replaces B.C. Reg. 280/2012. Manitoba Administrative Materials Bulletins [2013-06-14] RST 13-08 - 2013 Budget - Retail Sales Tax Changes [PDF] [2013-06-14] RST 13-05 - Retail Sales Tax Rate Change: Transitional Rules [PDF] [2013-05-22] 001 - Clothing, Footwear and Accessories [PDF] [2013-05-03] RST 13-05 - Retail Sales Tax Rate Change: Transitional Rules [PDF] [2013-05-01] RST 13-07 - Businesses Impacted by Flooding [PDF] [2013-04-25] RST13-06 - Bicycle Helmets, Child Seats and Trailers [2013-04-16] RST 13-05 - Retail Sales Tax Rate Change [PDF] [2013-04-16] RST 13-04 - Prorate Vehicle Tax Rates [PDF] [2013-04-16] Notice - Tobacco Tax Rate Change [PDF] [2013-04-16] 55 - Baby Supplies [PDF] [2013-04-16] 113 - Taxation Changes - 2013 Budget [PDF] Finance/Treasury Budget Materials [2013-04-16] Budget 2013 - Budget Paper C: Taxation Adjustments [PDF] [2013-04-16] Budget 2013 - The 2013 Manitoba Budget Address [PDF] Finance/Treasury NewsWire [2013-05-31] NW2013/05/30 - Province Introduces Budget Implementation Bill That Would Reduce Public Subsidies to Horse Racing [2013-04-16] NW2013/04/16 - Budget 2013 Protects Families, Economy Against Global Uncertainty, Repeated Flooding Forms [2013-05-16] MBT-RL1 - Application for Registration / Dealer's Licence [2013-04-19] T-7 - Tax Remittance Schedule (The Tobacco Tax Act) [2013-04-19] T-5 - Casual Tobacco Tax Remittance Other NewsWire [2013-05-09] NW2013/05/09 - Budget 2013: Building World-Class Interactive Digital Media Industry Through Enhanced Tax Credit Program Legislation Bills/Draft Proposals [2013-05-31] Bill 47 (2013) - The Budget Implementation and Tax Statutes Amendment Act, 2013 [PDF] (First reading: 2013/05/30) – Amends The Corporation Capital Tax Act, The Fuel Tax Act, The Income Tax Act, The Retail Sales Tax Act, The Tax Administration and Miscellaneous Taxes Act, The Tobacco Tax Act, The Emissions Tax on Coal Act, The Financial Administration Act, and The Pari-Mutuel Levy Act. [2013-05-27] Bill 46 (2013) - The Statutes Correction and Minor Amendments Act, 2013 [PDF] (First reading: 2013/05/23) – Makes minor amendments to The Income Tax Act. [2013-05-16] Bill 43 (2013) - The Manitoba Liquor and Lotteries Corporation Act and Liquor and Gaming Control Act [PDF] (First reading: 2013/05/15) – Makes consequential amendments to The Balanced Budget, Fiscal Management and Taxpayer Accountability Act and The Tax Administration and Miscellaneous Taxes Act. [2013-05-10] Bill 34 (2013) - The Property Registry Statutes Amendment Act [PDF] (First reading: 2013/05/06) – Makes amendments to The Tax Administration and Miscellaneous Taxes Act. [2013-05-07] Bill 38 (2013) - The Provincial Offences Act and Municipal By-law Enforcement Act [PDF] (First reading: 2013/05/06) - Makes consequential amendments to The Income Tax Act and The Tax Administration and Miscellaneous Taxes Act. [2013-04-24] Bill 25 (2013) - The Statutory Publications Modernization Act [PDF] (First reading: 2013/04/23) – Makes consequential amendments to various statutes including The Income Tax Act. [2013-04-18] Bill 20 (2013) - The Manitoba Building and Renewal Funding and Fiscal Management Act (Various Acts Amended) [PDF] (First reading: 2013/04/17) - Amends The Balanced Budget, Fiscal Management and Taxpayer Accountability Act, The Financial Administration Act, and The Retail Sales Tax Act. New Brunswick Administrative Materials Forms [2013-04-25] TTA-04 - Application for a Tobacco Wholesaler's Licence [2013-04-25] GMF-TTA-06 - Application for a Retailer's Licence (Gasoline and Motive Fuel Tax Act and Tobacco Tax Act) [2013-04-18] NBTR-01 - New Brunswick Tuition Rebate for Taxation Year 2012 [2013-04-15] TTA-06 - Application for Refund of Tobacco Tax Cases [2013-05-07] 02800008 ... - The Queen v Thompson Legislation Bills/Draft Proposals [2013-05-28] Bill 65 (2013) - An Act Respecting the Enforcement of Money Judgments Act [PDF] (First reading: 2013/05/24) - Makes minor amendments to the New Brunswick Income Tax Act [2013-05-24] Bill 64 (2013) - An Act Respecting the Financial and Consumer Services Commission [PDF] (First reading: 2013/05/23) - Makes consequential amendments to the Premium Tax Act. [2013-05-23] Bill 52 (2013) - An Act to Amend the Tobacco Tax Act [PDF] (First reading: 2013/05/22) [2013-05-23] Bill 51 (2013) - An Act to Amend the New Brunswick Income Tax Act [PDF] (First reading: 2013/05/22) Orders/Regulations [2013-04-12] N.B. Reg. 2013-26 - N.B. Reg. 97-119: Computer HST Credit Regulation; and N.B. Reg. 2006-30: Existing Homes Energy Efficiency Upgrades HST Rebate Regulation (made under the Harmonized Sales Tax Act) Newfoundland and Labrador Legislation Bills/Draft Proposals [2013-05-09] Bill 7 (2013) - An Act to Amend the Revenue Administration Act No. 3 [PDF] (First reading: 2013/05/07) [2013-05-03] Bill 4 (2013) - An Act to Amend the Revenue Administration Act No. 2 [PDF] (First reading: 2013/04/23) Statutes [2013-05-23] Bill 7 (2013, c. 7) - An Act to Amend the Revenue Administration Act No. 3 [PDF] (Royal assent: 2013/05/16) [2013-05-23] Bill 4 (2013, c. 6) - An Act to Amend the Revenue Administration Act No. 2 [PDF] (Royal assent: 2013/05/16) [2013-05-23] Bill 3 (2013, c. 5) - An Act to Amend the Revenue Administration Act [PDF] (Royal assent: 2013/05/16) Nova Scotia Administrative Materials Bulletins [2013-06-18] 5043R5 - Fuel Tax - Exempt Purchases Made by Status Indians on Reserve Lands [2013-06-14] 5084 - Prescribed Interest Rates for International Fuel Tax Agreement (IFTA) Program [PDF] Finance/Treasury NewsWire [2013-04-18] NW2013/04/18 - HST Relief on Home Energy, Family Essentials Made Law [2013-04-18] NW2013/04/18 - Backgrounder: Financial Measures (2013) Act [PDF] Forms [2013-06-19] SNSMR-NSIFTE-Q&A - Questions and Answers – Nova Scotia Indian Fuel Tax Exemption Program [2013-05-09] SNSMR-HST-VFD - HST – Volunteer Fire Department Rebate Application [2013-05-09] SNSMR-HST-PC - HST - Vehicle For Physiologically Challenged Rebate Application [2013-05-09] SNSMR-HST-MFD - HST - Fire Department Purchasing Through a Municipality Rebate Application [2013-05-09] SNSMR-HST-COM - HST - Computer for Physically, Visually or Hearing Impaired or Mentally Challenged Rebate Application [2013-05-09] SNSMR-FT-CR - Fuel Tax Casual Return – Self Assessment Guides [2013-05-16] Guide 2013 - Fuel Tax Information Guide for Inter-Jurisdictional Carriers Based in Nova Scotia [PDF] Legislation Bills/Draft Proposals [2013-04-18] Bill 51 (2013) - Financial Measures (2013) Act [PDF] (First reading: 2013/04/18) - Amends various statutes including the Corporation Capital Tax Act, Income Tax Act, Revenue Act, and Sales Tax Act. Orders/Regulations [2013-04-22] N.S. Reg. 178/2013 - Nova Scotia Affordable Living Tax Credit Regulations (made under the Income Tax Act) - Sets out a new regulation, effective on and after January 1, 2009. [2013-04-16] N.S. Reg. 161/2013 - Amends N.S. Reg. 90/2005: Theatres and Amusements Regulations - Amends Schedule A to set out new fees, effective April 1, 2013. [2013-04-16] N.S. Reg. 155/2013 - Amends N.S. Reg. 63/96: Revenue Act Regulations - Amends s. 3B(1) to set out new fees, effective April 1, 2013. Statutes [2013-05-15] Bill 51 (2013, c. 3) - Financial Measures (2013) Act [PDF] (Royal assent: 2013/05/10) Nunavut Legislation Bills/Draft Proposals [2013-05-13] Bill 63 (2013) - An Act Consequential to the Government Reorganization of 2013 [PDF] (First reading: 2013/05/09) – Makes amendments to the Tobacco Tax Act. Statutes [2013-05-15] Bill 54 (2013, c. 4) - An Act to Amend the Income Tax Act [PDF] (Royal assent: 2013/03/19) Ontario Administrative Materials Bulletins [2013-06-18] Notice - Beer Manufacturers/Microbrewers and Brands List [PDF] [2013-06-13] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-06-10] Registrant List - Registrants under the Fuel Tax Act and Gasoline Tax Act [PDF] [2013-06-10] Notice - Beer Manufacturers/Microbrewers and Brands List [PDF] [2013-06-07] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-05-30] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-05-24] Notice - Beer Manufacturers/Microbrewers and Brands List [PDF] [2013-05-14] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-05-13] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-05-13] Registrant List - Registrants under the Fuel Tax Act and Gasoline Tax Act [PDF] [2013-05-09] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-05-09] Registrant List - Registrants under the Fuel Tax Act and Gasoline Tax Act [PDF] [2013-04-30] Registrant List - Registrants under the Fuel Tax Act and Gasoline Tax Act [PDF] [2013-04-25] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-04-25] Notice - Beer Manufacturers/Microbrewers and Brands List [PDF] [2013-04-23] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-04-22] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-04-18] Notice - Beer Manufacturers/Microbrewers and Brands List [PDF] [2013-04-16] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-04-12] Registrant List - Registrants Under the Tobacco Tax Act [PDF] [2013-04-10] Registrant List - Registrants Under the Tobacco Tax Act [PDF] Finance/Treasury Budget Materials [2013-05-03] Budget 2013 - The Ontario Trillium Benefit: More Choice for People [PDF] [2013-05-02] Budget 2013 - Chapter IV: Tax, Pension and Financial Services [PDF] [2013-05-02] Budget 2013 - A Prosperous & Fair Ontario: Budget Highlights [PDF] [2013-05-02] Budget 2013 - A Prosperous & Fair Ontario: Budget Address [PDF] Finance/Treasury NewsWire [2013-06-13] NW2013/06/11 - International Fuel Tax Agreement (IFTA) [2013-05-02] NW2013/05/02 - A Budget for a Prosperous and Fair Ontario [2013-04-22] NW2013/04/22 - Ontario's Path to Balance [2013-04-22] NW2013/04/22 - Ontario Sets Budget Date for May 2, 2013 Other NewsWire [2013-06-13] NW2013/06/11 - A Prosperous Economy, A Fair Society Forms [2013-06-11] 1909 - Waiver of Time Limit for Issuing Reassessments - Employer Health Tax Legislation Bills/Draft Proposals [2013-06-06] Bill 85 (2013) - Companies Statute Law Amendment Act, 2013 [PDF] (First reading: 2013/06/05) – Makes consequential amendments to the Alcohol and Gaming Regulation and Public Protection Act, 1996, Education Act, Electricity Act, 1998, and Municipal Act, 2001. [2013-05-03] Bill 65 (2013) - Prosperous and Fair Ontario Act (Budget Measures), 2013 [PDF] (First reading: 2013/05/02) - Amends the Electricity Act, 1998, Fuel Tax Act, Retail Sales Tax Act, and Taxation Act, 2007. [2013-04-19] Bill 55 (2013) - Stronger Protection for Ontario Consumers Act, 2013 [PDF] (First reading: 2013/04/18) - Makes a consequential amendment to the Municipal Act, 2001. Statutes [2013-06-14] Bill 65 (2013, c. 2) - Prosperous and Fair Ontario Act (Budget Measures), 2013 [PDF] (Royal assent: 2013/06/13) Prince Edward Island Administrative Materials Bulletins [2013-05-31] GTN: 269 - Fuel Tax Changes - 2013 - Fixed Rates [2013-04-30] GTN: 268 - Gasoline and Diesel Oil Tax Rate Change [PDF] [2013-04-12] ETN: 106 - First Nations Tax Exemption [PDF] Forms [2013-05-30] PE Form - Retail Sales Tax (RST) Self-declaration [2013-04-19] PE Form - Declaration of Income for Marked Gasoline and/or Marked Diesel Oil Permits [2013-04-19] PE Form - Declaration of Income for Bona Fide Farmer Status Legislation Bills/Draft Proposals [2013-04-25] Bill 47 (2013) - An Act to Amend the Income Tax Act [PDF] (First reading: 2013/04/23) [2013-04-23] Bill 44 (2013) - An Act to Amend the School Act (No. 2) [PDF] (First reading: 2013/04/18) – Makes a consequential amendment to the Real Property Tax Act. [2013-04-16] Bill 41 (2013) - An Act to Amend the Gasoline Tax Act [PDF] (First reading: 2013/04/12) Statutes [2013-06-12] Bill 47 (2013, c. 35) - An Act to Amend the Income Tax Act [PDF] (Royal assent: 2013/05/08) [2013-06-12] Bill 44 (2013, c. 49) - An Act to Amend the School Act (No. 2) [PDF] (Royal assent: 2013/05/08) - Amends the Real Property Tax Act [2013-06-12] Bill 41 (2013, c. 29) - An Act to Amend the Gasoline Tax Act [PDF] (Royal assent: 2013/05/08) [2013-06-12] Bill 39 (2013, c. 51) - An Act to Amend the Tobacco Tax Act [PDF] (Royal assent: 2013/05/08) Quebec Administrative Materials Bulletins [2013-05-31] Bulletin 2013-5 - Increase in the Lodging Tax in the Cantons-de-l’Est and Bas-Saint-Laurent Tourist Regions [2013-05-06] Bulletin 2013-4 - Revision of the Mining Tax Regime [PDF] Finance/Treasury NewsWire [2013-06-06] NW 2013/06/06 - Payment of the GST and QST by Métis, Inuit and Non-Status Indians [2013-05-30] NW2013/05/30 - Consequences of Changes to the Organizational Structure of an Organization That Has Been Designated as a Municipality or as a Hospital Autority [2013-05-15] NW2013/05/14 - Leasing of a Site in a Trailer Park [2013-05-07] NW2013/05/06 - Stimulate Mining Investment: A New Mining Tax System Fair for All [2013-05-01] NW2013/05/01 - Tax on Lodging Increased in the Manicouagan Tourism Region [2013-04-24] NW2013/04/24 - Conversion of a Commercial Building into a Residential Complex [2013-04-16] NW2013/04/16 - Left Chairs Finance/Treasury Publications/Reports [2013-05-06] Report - A New Mining Tax Regime: Fair for All [PDF] Forms [2013-06-18] RD-1029.7 - Crédit d'impôt relatif aux salaires – R-D [French Only] [PDF] [2013-06-18] IN-216-V - The QST and the GST/HST: How They Apply to Foods and Beverages [PDF] [2013-06-18] COZ-1175.29.A-V - Public Utilities Tax Return [PDF] [2013-06-18] CO-17.R - Demande de redressement d'une déclaration de revenus ou d'une déclaration de revenus et de renseignements [French Only] [PDF] [2013-06-18] CO-1175.29.E-V - Agreement Respecting the Public Utilities Tax [PDF] [2013-06-18] CO-1029.8.36.IN - Crédit d'impôt pour investissement [French Only] [PDF] [2013-06-06] RC7216 E - Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit and Input Tax Refund Allocation Methods [2013-06-04] TP-1029.CS.3-V - Notice of Change in Situation: Solidarity Tax Credit [PDF] [2013-06-04] TP-1029.CS.1-V - Solidarity Tax Credit Application for New Residents of Québec [PDF] [2013-06-04] PPZ-109 - Demande relative au dépôt direct de la pension alimentaire [French Only] [PDF] [2013-05-31] IN-258.SA-V - Guide for Retail Dealers Using the Automated Solution – Program for Administering the Fuel Tax Exemption for Indians [PDF] [2013-05-31] ADM-527 - Plan d'action 2013-2014 [French Only] [PDF] [2013-05-30] VD-350.56.IN-V - Installer Registration [PDF] [2013-05-30] FP-632-V - Application by an Unincorporated Organization to Be Considered a Branch of Another Unincorporated Organization [PDF] [2013-05-30] FP-2111-V - Financial Institution GST/HST and QST Annual Information Return [PDF] [2013-05-22] TP-1079.2-V - Application for a Tax Shelter Identification Number and Undertaking to Keep Registers [PDF] [2013-05-22] FP-2010-V - Application to File Separate Returns - Request to File Separate Rebate Applications - Revocation of Application or Request [PDF] [2013-05-09] RC375 E - Notice of Objection (QST) [2013-05-07] VD-370.89-V - New Residential Rental Property QST Rebate [PDF] [2013-05-07] VD-370.67-V - New Residential Rental Property QST Rebate [PDF] [2013-05-07] TP-1079.6-V - Statement of Losses, Deductions and Tax Credits Respecting a Tax Shelter [PDF] [2013-05-07] FP-4600-V - Election by a Financial Institution to Determine the Tax Payable on Internal and External Charges or Revocation of such an Election [PDF] [2013-05-07] FP-2500.E - Demande de modification d'une déclaration électronique de la TPS/TVH et de la TVQ [French Only] [PDF] [2013-05-07] CO-17.G - Guide de la déclaration de revenus des sociétés [French Only] [PDF] [2013-05-01] TP-163.1-V - Interest Paid on a Loan Taken Out on a Life Insurance Policy [PDF] [2013-05-01] IN-229-V - The QST and the GST/HST: How They Apply to Non-Profit Organizations [PDF] [2013-05-01] IN-211-V - The QST and the GST/HST: How They Apply to Medical Devices and Drugs [PDF] [2013-05-01] IN-151-V - Overview of the Tax Credit for Home-Support Services for Seniors [PDF] [2013-05-01] FP-7500.CB-V - British Columbia Transition Tax [PDF] [2013-04-30] VD-350.52.A-V - Information Form for Restaurant Establishments in Québec [PDF] [2013-04-30] FP-2025-V - Election to Have Certain Taxable Supplies Deemed Made for No Consideration, or Revocation of Such an Election [PDF] [2013-04-30] COM-366-V - Your Rights and Obligations During a Tax Audit [PDF] [2013-04-24] BNZ-5073 - Demande d'information auprès du créancier hypothécaire [French Only] [PDF] [2013-04-22] IN-573-V - Inspections in Restaurant Establishments [PDF] [2013-04-16] IN-907-V - Moving? Give us your new address as soon as possible [PDF] [2013-04-11] TP-671.9-V - Information Return of the Beneficiary of a Designated Trust [PDF] [2013-04-11] TP-614-V - Transfer of Property to a Canadian Partnership [PDF] [2013-04-11] FPR-307 - Appel à la cour canadienne de l'impôt concernant la TPS/TVH [French Only] [PDF] Interpretation Letters (Income Tax) [2013-06-04] 12-016020-001 - Interprétation relative aux articles 436 et 752.0.10.12 de la Loi sur les impôts (L.Q., c. I-3) [French Only] [2013-06-04] 12-014781-001 - Transfert de propriété [French Only] [2013-06-04] 12-014268-001 - Prime d’éloignement pour les médecins résidents inscrits en unité de médecine familiale dans les territoires insuffisamment pourvus de professionnels de la santé du Québec [French Only] Interpretation Letters (Consumption Tax) [2013-06-04] 13-016842-001 - TPS/TVH : Remboursement au point de vente sur les maillots de bain pour enfants [French Only] [2013-06-04] 13-016685-001 - TVQ : Service de repérage pour autobus et services de télécommunication [French Only] [2013-06-04] 13-016595-001 - TVQ : Exploitation d’une entreprise au Québec par une personne non-résidente [French Only] [2013-06-04] 12-016519-001 - TPS/TVQ : Fournitures de biens meubles incorporels à une personne non-résidente du Canada [French Only] [2013-06-04] 12-016050-001 - TPS/TVQ : Firme d’actuaire — réclamation CTI-RTI [French Only] [2013-06-04] 12-016047-001 - TPS/TVQ : Fournitures effectuées par une agence de voyage [French Only] [2013-06-04] 12-015657-001 - TVQ : Exploitation ou non d’une entreprise au Québec [French Only] [2013-06-04] 11-012898-001 - TPS/TVQ : Remboursement pour habitation neuve — critère relatif à la résidence principale [French Only] [2013-06-04] 11-012180-001 - TPS/TVQ : Lieu de résidence d’une fiducie [French Only] Cases [2013-06-10] 540-17-003193-082 - Groupe Enico inc. c. ARQ [2013-06-10] 500-09-020506-101 ... - Bombardier inc. c. ARQ [2013-05-28] 700-32-023122-094 - Perrier c. ARQ [2013-05-28] 500-22-202049-139 - ARQ c. Kellman [2013-05-28] 500-22-201582-130 - ARQ c. Georgakopoulos [2013-05-28] 500-22-201303-131 - ARQ c. Shewly [2013-05-28] 500-09-023501-133 ... - Hydromega Services inc. c. Québec [2013-05-28] 500-09-023150-121 ... - ARQ c. Précourt et al [2013-05-28] 500-02-189742-120 - ARQ c. Castillo Pastor [2013-05-13] 550-80-001863-105 - 6181317 Canada inc. c. ARQ [2013-05-09] 500-22-199400-139 - ARQ c. SAP Canada inc. [2013-05-09] 500-09-023356-132 ... - Kiliaris c. ARQ [2013-04-30] 500-09-021333-117 ... - Pratt & Whitney Canada Cie c. ARQ [2013-04-30] 400-80-001276-124 - Genest c. ARQ [2013-04-16] 500-32-121030-102 - Frank c. ARQ [2013-04-16] 500-32-119713-099 - Chaif c. ARQ [2013-04-12] 500-80-024368-129 - Atopia Production inc. c. ARQ [2013-04-12] 500-80-016946-106 - Lafond c. ARQ [2013-04-12] 500-32-135964-122 - Kamel c. ARC Legislation Bills/Draft Proposals [2013-06-13] Bill 52 (2013) - An Act respecting end-of-life care [PDF] (First reading: 2013/06/12) – Amends the Civil Code of Quebec [2013-06-13] Bill 49 (2013) - An Act to amend various legislation respecting the professions and other legislative provisions in the field of applied sciences [PDF] (First reading: 2013/06/12) – Amends the Civil Code of Quebec [2013-05-16] Bill 45 (2013) - An Act respecting the Ministère de l'Enseignement supérieur, de la Recherche, de la Science et de la Technologie [PDF] (First reading: 2013/05/15) – Amends the Financial Administration Act, Tax Administration Act, and Taxation Act. [2013-05-16] Bill 34 (2013) - An Act giving effect to the Budget Speech delivered on 20 November 2012 and amending various legislative provisions [PDF] (First reading: 2013/05/15) – Amends the Tax Administration Act, Tobacco Tax Act, Taxation Act, Act respecting the QPP, and Act respecting the QST [2013-05-09] Bill 39 (2013) - Voluntary Retirement Savings Plans Act [PDF] (First reading: 2013/05/08) - Makes amendments to the Civil Code of Quebec. [2013-05-02] Bill 38 (2013) - An Act respecting the governance of public infrastructures, establishing the Société québécoise des infrastructures and amending various legislative provisions [PDF] (First reading: 2013/05/01) - Amends various statutes including Financial Administration Act and Act respecting municipal taxation. [2013-05-01] Bill 28 (2013) - An Act to establish the new Code of Civil Procedure [PDF] (First reading: 2013/04/30) - Makes consequential amendments to the Civil Code of Québec, Tax Administration Act, and Act respecting the Québec Pension Plan. [2013-04-25] Bill 36 (2013) - An Act respecting the Banque de développement économique du Québec [PDF] (First reading: 2013/04/24) – Amends the Financial Administration Act and Taxation Act. [2013-04-18] Bill 35 (2013) - An Act to Amend the Civil Code as Regards Civil Status, Successions and the Publication of Rights [PDF] (First reading: 2013/04/17) Statutes [2013-06-19] Bill 30 (2013, c. 17) - An Act to amend the Civil Code and other legislative provisions with respect to research [PDF] (Royal assent: 2013/06/14) [2013-06-13] Bill 18 (2013, c. 10) - An Act to amend the Taxation Act and other legislative provisions [PDF] (Royal assent: 2013/06/05) [2013-05-24] Bill 12 (2013, c. 6) - An Act to amend the Police Act as concerns independent investigations [PDF] (Royal assent: 2013/05/15) - Amends the Financial Administration Act. [2013-04-25] Bill 21 (2013, c. 4) - An Act to Optimize Government Action in Delivering Public Services to Citizens and Businesses [PDF] (Royal assent: 2013/04/17) – Amends the Financial Administration Act. Saskatchewan Administrative Materials Bulletins [2013-05-09] PST-58 - Taxation of Used Goods [PDF] Finance/Treasury NewsWire [2013-05-08] NW2013/05/08 - Province to be Flexible with Sales Tax Filers Hit by Spring Flooding [2013-04-30] NW2013/04/30 - Families Living in Saskatchewan Benefit from Lower Taxes [2013-04-30] NW2013/04/30 - Backgrounder: Provincial Tax Savings Since 2007 [PDF] Finance/Treasury Publications/Reports [2013-05-14] Rulings - Saskatchewan Provincial Sales Tax Rulings [PDF] Forms [2013-04-30] FI-1241 - PST Return Cases [2013-06-11] CACV2188 - Precision Contractors Ltd. v Saskatchewan [2013-06-11] Q.B.G. No. 961 / 2012 - Tron Power Inc. v R Legislation Bills/Draft Proposals [2013-04-16] Bill 94 (2013) - The Tobacco Tax Amendment Act, 2013 [PDF] (First reading: 2013/04/15) Statutes [2013-06-05] Bill 94 (2013, c. 36) - The Tobacco Tax Amendment Act, 2013 [PDF] (Royal assent: 2013/05/15) [2013-06-05] Bill 52 (2013, c. 27) - The Public Inquiries Consequential Amendments Act, 2013 [PDF] (Royal assent: 2013/05/15) – Amends The Revenue and Financial Services Act. [2013-06-05] Bill 47 (2013, c. 32) - The Saskatchewan Watershed Authority Amendment Act, 2013 [PDF] (Royal assent: 2013/05/15) – Amends The Tax Enforcement Act. [2013-06-04] Bill 85 (2013, c. S-15.1) - The Saskatchewan Employment Act [PDF] (Royal assent: 2013/05/15) – Amends the Revenue and Financial Services Act. [2013-06-04] Bill 58 (2013, c. W-17.11) - The Workers’ Compensation Act, 2013 [PDF] (Royal assent: 2013/05/15) – Amends the Insurance Premiums Tax Act. [2013-06-03] Bill 77 (2013, c. 11) - The Horse Racing Regulation Amendment Act, 2013 [PDF] (Royal assent: 2013/05/15) Other Ernst & Young Commentary Commentary Update [2013-06-03] CU 03-13 - Commentary Update (Michael Zender, Toronto) [2013-05-03] CU 02-13 - Commentary Update (Michael Zender, Toronto) Ernst & Young Ruling Review [2013-05-23] 2013-001 - CRA’s policy and Québec partnerships: Something old, something new (Lidiya Nychyk, Toronto and Christian Desjardins, Montréal) [2013-05-21] News [2013-06-19] EY N 061-13 - Ontario budget bill receives royal assent (Andrew Rosner and Maureen De Lisser, Toronto) [2013-06-17] EY N 060-13 - Quebec 2012-13 Budget Implementation Bill enacted (Aneela Rojo and Yves Plante, Toronto) [2013-06-11] EY N 058-13 - Manitoba Legislative Developments (Andrew Rosner and Maureen De Lisser, Toronto) [2013-06-06] EY N 056-13 - Quebec 2013-14 Budget Implementation Bill Introduced (Aneela Rojo and Yves Plante, Toronto) [2013-06-05] EY N 055-13 - Substantively Enacted Corporate Income Tax Rates as at 31 May 2013 (Lucie Champagne and Maureen De Lisser, Toronto North) [2013-06-05] EY N 054-13 - New Brunswick Bill 51 receives first reading (Krista Fox and Lucie Champagne, Toronto) [2013-05-30] EY N 053-13 - Alberta legislative developments (Lidiya Nychyk, Toronto and Gael Melville, Vancouver) [2013-05-29] EY N 052-13 - Substantively Enacted Corporate Income Tax Rates as at 22 May 2013 (Lucie Champagne and Maureen De Lisser, Toronto North) [2013-05-27] EY N 048-13 - 2013 and 2014 Maximum personal marginal income tax rates for dividend income (Aneela Rojo, Lucie Champagne and Maureen De Lisser, Toronto North) [2013-05-14] EY N 047-13 - Nova Scotia ─ Changes in probate fees (Krista Fox and Lucie Champagne, Toronto) [2013-05-13] EY N 046-13 - Prince Edward Island Legislative Developments (Krista Fox and Lucie Champagne, Toronto) [2013-05-13] EY N 045-13 - Nova Scotia Legislative Developments (Krista Fox and Lucie Champagne, Toronto) [2013-05-07] EY N 044-13 - Provincial income allocation - Recent administrative changes (Lucie Champagne, Toronto and Bob Neale, Toronto) [2013-05-06] EY N 042-13 - Substantively Enacted Corporate Income Tax Rates as at 30 April 2013 (Lucie Champagne and Maureen De Lisser, Toronto North) [2013-05-01] EY N 041-13 - Substantively Enacted Corporate Income Tax Rates as at 23 April 2013 (Lucie Champagne and Maureen De Lisser, Toronto North) [2013-04-24] EY N 038-13 - Substantively Enacted Corporate Income Tax Rates as at 18 April 2013 (Lucie Champagne and Maureen De Lisser, Toronto North) Tax Alerts [2013-05-09] EY TA 2013-21 - Quebec revises its mining tax regime, Tax Alert 2013-21 [2013-05-02] EY TA 2013-20 - Ontario budget 2013–14, Tax Alert 2013-20 [2013-04-17] EY TA 2013-18 - Manitoba budget 2013–14, Tax Alert 2013-18 Yukon Territory Administrative Materials Bulletins [2013-06-06] Notice - Permitted Yukon Tobacco Dealers [PDF]  Income Tax Rates and Tools
Sales Tax
Region Ontario
| 
