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Canada Revenue Agency (CRA)

GST/HST Info Sheet: Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet or Other Electronic Means [Canada Revenue Agency, CRA]

Publisher: 
Canada Revenue Agency (CRA)
Year of publication: 
2012

This document describes what documentary evidence is required when making tax-relieved (exempt) sales to Aboriginal individuals or band by way of telephone, internet or other electronic means. It describes the required documentation and process and also gives examples.

GST/HST Administrative Policy - Application of the GST/HST to Indians [Canada Revenue Agency, CRA]

Publisher: 
Canada Revenue Agency (CRA)
Year of publication: 
2006

"This bulletin summarizes the CRA’s policy concerning the treatment of supplies made to, or by, Indians, Indian bands and band-empowered entities under the goods and services tax/harmonized sales tax (GST/HST)."

Indian Act Exemption for Employment Income Guidelines [Canada Revenue Agency, CRA]

Publisher: 
Canada Revenue Agency (CRA)
Year of publication: 
1994

This guideline by the Canada Revenue Agency (CRA) addresses Indian Act exemptions for employment income. The document is broken down into specific guidelines and corresponding examples.

Application for Coverage of Employment of an Indian in Canada Under the Canada Pension Plan whose Income is Exempt Under the Income Tax Act [Canada Revenue Agency, CRA]

Publisher: 
Canada Revenue Agency (CRA)
Year of publication: 
2008

"For use by an employer to apply for coverage under the Canada Pension Plan, of the employment of Indians in Canada, other than those employed in the Province of Quebec, whose salary, wages or other remuneration, in whole or in part, are not included in computing income from an office or employment for the purposes of the Income Tax Act."

Zero-rated (0%) Supplies [Canada Revenue Agency, CRA]

Publisher: 
Government of Canada
Year of publication: 
2012

Some goods and services are taxable at 0% (zero-rated) . This means GST/HST is not charged on the supply of these goods and services.

Quick Method of Accounting for GST/HST [Canada Revenue Agency, CRA]

Publisher: 
Government of Canada
Year of publication: 
2019

The Quick Method is a simplified accounting option available to help small businesses calculate their net tax for GST/HST purposes. This method reduces paperwork and makes it easier to calculate GST/HST remittances and file GST/HST returns because it eliminates the need to report the actual GST/HST paid or payable on most purchases.

GST/HST Returns [Canada Revenue Agency, CRA]

Publisher: 
Government of Canada
Year of publication: 
2019

Most GST/HST registrants are required to file their GST/HST returns electronically for all reporting periods that end on or after July 1, 2010. For more information, see Mandatory electronic filing for most GST/HST registrants.

Registering (Opening) Your GST/HST Account [Canada Revenue Agency, CRA]

Publisher: 
Government of Canada
Year of publication: 
2019

These pages will provide you with the information to help you decide if you need or wish to register for the GST/HST and describe options you may have in setting up your GST/HST account.

RC4070 Guide for Canadian Small Businesses [Canada Revenue Agency, CRA]

Publisher: 
Government of Canada
Year of publication: 
2012

The CRA is the federal government agency responsible for administering tax laws for the Government of Canada and for most provinces and territories, and delivering various social and economic benefit and incentive programs through the tax system.

GST/HST Information for the Travel and Convention Industry [Canada Revenue Agency, CRA]

Publisher: 
Government of Canada
Year of publication: 
2012

We list the major changes below, including changes that have been announced but were not law at the time of printing this guide. If they become law as proposed, they will be effective as of the dates indicated. For more information on these and other changes, see the areas outlined in colour in this guide.

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by Dr. Radut