Guides, pamphlets, and booklets contain more detailed information on how the GST/HST affects specific types of businesses and organizations. The technical information section gives more in-depth technical information on administrative and policy aspects of the GST/HST.
If you are a selected listed financial institution (SLFI) that has a permanent establishment in Quebec, and you need forms and publications, see GST/HST and QST forms and publications for selected listed financial institutions.
The following is a list of GST/HST related forms and publications:
- Guides, pamphlets, and booklets
- Returns
- Election and application forms available to all businesses or individuals
- Election and application forms for public service and public sector bodies
- Election and application forms for corporations and financial institutions
- Applications for non-residents
- Rebate applications for diplomats
- Technical information
Guides, pamphlets, and booklets
- 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
- RC4050 GST/HST Information for Selected Listed Financial Institutions
- RC4052 GST/HST Information for the Home Construction Industry
- RC4058 Quick Method of Accounting for GST/HST
- RC4081 GST/HST Information for Non-Profit Organizations
- RC4082 GST/HST Information for Charities
- RC4231 GST/HST New Residential Rental Property Rebate
- RC4419 Financial Institution GST/HST Annual Information Return
Returns
- GST34-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants
- GST34-3 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information
- GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Changes
- GST60 GST/HST Return for Purchase of Real Property or Carbon Emission Allowances
- GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized)
- GST111 Financial Institution GST/HST Annual Information Return
- GST489 Return for Self-Assessment of the Provincial Part of the Harmonized Sales Tax (HST)
- GST494 GST/HST Final Return for Selected Listed Financial Institutions
- GST499-1 First Nations Tax (FNT) Schedule
- GST531 Return of Self-Assessment of the First Nations Goods and Services Tax (FNGST)
Election and application forms available to all businesses or individuals
- GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions
- GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site
- GST20 Election for GST/HST Reporting Period
- GST21 Election or Revocation of an Election to Have Joint Venture Operator Accounts for GST/HST
- GST22 Real Property – Election to Make Certain Sales Taxable
- GST24 Election and Revocation of the Election to Tax Professional Memberships
- GST29 Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable
- GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities
- GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization
- GST44 GST/HST Election Concerning the Acquisition of a Business or Part of a Business
- GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year
- GST71 Notification of Accounting Periods for GST/HST
- GST74 Election and Revocation of an Election to Use the Quick Method of Accounting
- GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
- GST145 Waiver of the Limitation Period for Assessment (subsection 298(7) of the Excise Tax Act)
- GST146 Notice of Revocation of Waiver (subsection 298(8) of the Excise Tax Act)
- GST159 Notice of Objection (GST/HST)
- GST189 General Application for Rebate of GST/HST
- GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder
- GST190A GST/HST New Housing Rebate – Appendix A
- GST191 GST/HST New Housing Rebate Application for Owner-Built Houses
- GST191-WS Construction Summary Worksheet
- GST288 Supplement to Forms GST189 and GST498
- GST352 Application for Clearance Certificate
- GST370 Employee and Partner GST/HST Rebate Application
- GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST)
- GST502 Election and Revocation of Election Between Auctioneer and Principal
- GST506 Election and Revocation of an Election Between Agent and Principal
- GST507 Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates
- GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application
- GST524 GST/HST New Residential Rental Property Rebate Application
- GST525 Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units
- GST528 Authorization to Use an Export Distribution Centre Certificate
- GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer
- RC1 Request for a business number and certain program accounts
- RC145 Request to Close Business Number Program Accounts
- RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits
- RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits
- RC7190-BC GST190 British Columbia Rebate Schedule
- RC7190-NS GST190 Nova Scotia Rebate Schedule
- RC7190-ON GST 190 Ontario Rebate Schedule
- RC7190-WS GST190 Calculation Worksheet
- RC7191-BC GST191 British Columbia Rebate Schedule
- RC7191-ON GST191 Ontario Rebate Schedule
- RC7524-ON GST524 Ontario Rebate Schedule
- T602 Exporter of Processing of Service Program
Election and application forms for public service and public sector bodies
- GST23 Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to have its Exempt Memberships Treated as Taxable Supplies
- GST26 Election or Revocation of an Election by a Public Service Body to have an Exempt Supply of Real Property Treated as a Taxable Supply
- GST31 Application by a Public Service Body to Have Branches or Divisions Treated As Eligible Small Supplier Divisions
- GST66 Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund
- GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting
- GST322 Certificate of Government Funding
- GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities
- GST523-1 Non-profit Organizations – Government Funding
- RC7066-SCH Provincial Schedule – GST/HST Public Service Bodies’ Rebate
Election and application forms for corporations and financial institutions
If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST – Financial Institutions, including selected listed financial institutions.
- GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution
- GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes
- GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods
- GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage
- GST303 Application to Offset Taxes by Refunds or Rebates
- GST497 GST/HST Election or Revocation Under the Special Attribution Method for Selected Listed Financial Institutions
- RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation
- RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18)
- RC4600 Election or Revocation of an Election Under Subsection 217.2 (1)
- RC4601 GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution
- RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing
- RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing
- RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation
- RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation
- RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election
- RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election
- RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution
- RC4606 GST/HST Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution
- RC4607 GST/HST Pension Entity Rebate Application and Election
- RC4609 Election or Revocation of Election To Use the Real-Time Calculation Method or the Reconciliation Method
- RC4610 Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation
- RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages
- RC4612 GST/HST Application to Not Be Considered a Selected Listed Financial Institution
- RC4614 Attribution Point Election and Revocation For A Selected Listed Financial Institution
- RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies
- RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes
- RC4618 Election or Revocation of an Election for GST/HST Purposes to Designate a Pension Entity in Respect of a Master Entity
Applications for non-residents
Rebate applications for diplomats
Technical information
Source: canada.ca
