- Explains GST/HST registration, voluntary registration, and reporting/filing requirements for listed financial institutions (LFIs), including selected listed financial institutions (SLFIs).
- Replaces GST/HST Notice 265.
- Applies the Excise Tax Act and related regulations; the memorandum is informational and does not override the law.
- Provides guidance on where to get rulings, with separate contact points for Quebec and for technical SLFI GST/HST/QST questions.
- Notes that GST/HST rates and place-of-supply rules should be checked using current CRA resources.
Source: canada.ca
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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