The Canada Revenue Agency has released an update to this general guide, which provides basic information about GST/HST, including registration, charging and collecting the tax, input tax credits, filing GST/HST returns, real property, and other general topics. This release includes information regarding the changes to the Statement of Interim Payments. As of October 2010, the statement of interim payments will be mailed every six months, in cases when there has been interim activity.
CRA RC4022