News and Insights

CRA GST/HST Notice No. 251 and Notice No. 252

Tax Development Apr 09, 2010

“Notice of Change – GST/HST Memorandum 13.4, Rebates for Printed Books, Audio Recordings of Printed Books and Printed Versions of Religious Scriptures”, “Notice of Change – GST/HST Technical Information Bulletin

The Canada Revenue Agency has issued these notices to inform registrants that GST/HST Memorandum 13.4 and Technical Information Bulletin B-045 have been revised to clarify that registrants who have not been paid or credited the point-of-sale rebates by suppliers must claim their rebates by filing form GST189 and not as input tax credits.

CRA Notice No. 251
CRA Notice No. 252
CRA Memorandum 13.4
CRA B-094