The Canada Revenue Agency has updated a number of guides to reflect the implementation of the HST in Ontario and British Columbia, and the HST rate increase in the province of Nova Scotia to 15%, all effective July 1, 2010. The general information guide RC4022 has also been revised to reflect changes to the GST/HST electronic filing requirements, the amended place of supply rules, and the annual information return for financial institutions.
- RC4022, “General Information for GST/HST Registrants”;
- RC4027, “Doing Business in Canada - GST/HST Information for Non-Residents”;
- RC4028, “GST/HST New Housing Rebate”;
- RC4033, “General Application for GST/HST Rebates";
- RC4034, “GST/HST Public Service Bodies' Rebate”;
- RC4036, “GST/HST Information for the Travel and Convention Industry”;
- RC4049, “GST/HST Information for Municipalities”;
- RC4052, “GST/HST Information for the Home Construction Industry”;
- RC4058, “Quick Method of Accounting for GST/HST”;
- RC4072, “First Nations Tax (FNT)”;
- RC4080, “GST/HST Information for Freight Carriers”;
- RC4081, “GST/HST Information for Non-Profit Organizations”;
- RC4082, “GST/HST Information for Charities”;
- RC4091, “GST/HST Rebate for Partners”;
- RC4100, “Harmonized Sales Tax and the Provincial Motor Vehicle Tax”;
- RC4103, “GST/HST Information for Suppliers of Publications”;
- RC4125, “Basic GST/HST Information for Taxi and Limousine Drivers”;
- RC4160, “Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases”;
- RC4231, “GST/HST New Residential Rental Property Rebate”;
- RC4247, “The Special Quick Method of Accounting for Public Service Bodies”; and
- RC4365, “ First Nations Goods and Services Tax (FNGST)”.