{ "site": "https://rules.backofficestars.ca", "note": "Anchor IDs are permanent. Cite by ID. Figures are authoritative only on rate records (type: rate).", "flags": { "Current": "Verified against the live source. Safe to cite.", "Stale — principle only": "The principle holds; a figure or date in it may not. Check the figure before you use it.", "Archived — caveat required": "The source is archived. Cite it only with the caveat that it is no longer maintained.", "Unconfirmed": "Believed right, never verified against a source. Do not publish from this alone.", "Under review": "A change was detected that could not be confidently interpreted. Treat as unsafe until it clears." }, "trust": { "automated_check": null, "newest_manual_verification": "2026-08-27" }, "count": 96, "anchors": [ { "id": "EXM-F01", "title": "A financial service is anything in paragraphs (a)–(m) of ETA 123(1) that is not excluded", "type": "rule", "family": "EXM-F", "section": "2.3.2 Financial services", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-9/insurance-agents-brokers.html", "label": "Memorandum 17-9", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-F01/", "markdown": "https://rules.backofficestars.ca/rules/EXM-F01/index.md" }, { "id": "EXM-F02", "title": "Exempt", "type": "rule", "family": "EXM-F", "section": "2.3.2 Financial services", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-105/changes-definition-financial-service.html", "label": "B-105", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-F02/", "markdown": "https://rules.backofficestars.ca/rules/EXM-F02/index.md" }, { "id": "EXM-F03", "title": "Taxable", "type": "rule", "family": "EXM-F", "section": "2.3.2 Financial services", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-105/changes-definition-financial-service.html", "label": "B-105", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-F03/", "markdown": "https://rules.backofficestars.ca/rules/EXM-F03/index.md" }, { "id": "EXM-F04", "title": "Taxable", "type": "rule", "family": "EXM-F", "section": "2.3.2 Financial services", "jurisdiction": "FED", "flag": "Stale — principle only", "flag_note": "Stale — principle only (October 2001 text)", "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-1-1/products-services-investment-dealers.html", "label": "Memorandum 17-1-1", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-F04/", "markdown": "https://rules.backofficestars.ca/rules/EXM-F04/index.md" }, { "id": "EXM-F05", "title": "Mutual fund trailing commissions are now taxable. CRA", "type": "rule", "family": "EXM-F", "section": "2.3.2 Financial services", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice344/application-gst-hst-to-mutual-fund-trailing-commissions.html", "label": "Notice 344", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-F05/", "markdown": "https://rules.backofficestars.ca/rules/EXM-F05/index.md" }, { "id": "EXM-F06", "title": "Referral fees between advisors", "type": "rule", "family": "EXM-F", "section": "2.3.2 Financial services", "jurisdiction": "FED", "flag": "Unconfirmed", "flag_note": "**Unconfirmed**", "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-105/changes-definition-financial-service.html", "label": "B-105", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-F06/", "markdown": "https://rules.backofficestars.ca/rules/EXM-F06/index.md" }, { "id": "EXM-H01", "title": "Exemption lives in Schedule V, Part II, s.7 ETA", "type": "rule", "family": "EXM-H", "section": "2.3.1 Health care services", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/25-3/application-of-gst-hst-to-psychotherapy-counselling-therapy-services.html", "label": "Memorandum 25-3", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-H01/", "markdown": "https://rules.backofficestars.ca/rules/EXM-H01/index.md" }, { "id": "EXM-H02", "title": "Exempt", "type": "rule", "family": "EXM-H", "section": "2.3.1 Health care services", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-110/b-110-application-gst-hst-practice-acupuncture.html", "label": "B-110", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-H02/", "markdown": "https://rules.backofficestars.ca/rules/EXM-H02/index.md" }, { "id": "EXM-H03", "title": "Psychotherapy and counselling therapy", "type": "rule", "family": "EXM-H", "section": "2.3.1 Health care services", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/25-3/application-of-gst-hst-to-psychotherapy-counselling-therapy-services.html", "label": "Memorandum 25-3", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-H03/", "markdown": "https://rules.backofficestars.ca/rules/EXM-H03/index.md" }, { "id": "EXM-H04", "title": "Registered massage therapy is taxable. It is not on the s.1 practitioner list. CRA", "type": "rule", "family": "EXM-H", "section": "2.3.1 Health care services", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice311/proposed-exemption-multidisciplinary-health-care-services.html", "label": "Notice 311", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-H04/", "markdown": "https://rules.backofficestars.ca/rules/EXM-H04/index.md" }, { "id": "EXM-H05", "title": "Bundling trap. A taxable component inside a flat fee can make the whole fee taxable", "type": "rule", "family": "EXM-H", "section": "2.3.1 Health care services", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice311/proposed-exemption-multidisciplinary-health-care-services.html", "label": "Notice 311", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-H05/", "markdown": "https://rules.backofficestars.ca/rules/EXM-H05/index.md" }, { "id": "EXM-H06", "title": "Qualifying health care supply rule. An otherwise-exempt service that is not a qualifying", "type": "rule", "family": "EXM-H", "section": "2.3.1 Health care services", "jurisdiction": "FED", "flag": "Stale — principle only", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-256/qualifying-health-care-supplies-application-gst-hst-supplies-medical-examinations-assessments-reports-certificates.html", "label": "P-256", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-H06/", "markdown": "https://rules.backofficestars.ca/rules/EXM-H06/index.md" }, { "id": "EXM-N01", "title": "Memberships are exempt only if members receive the listed benefits and nothing more", "type": "rule", "family": "EXM-N", "section": "2.3.3 Non-profit memberships, grants and sponsorship", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html", "label": "RC4081", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-N01/", "markdown": "https://rules.backofficestars.ca/rules/EXM-N01/index.md" }, { "id": "EXM-N02", "title": "Discounts count whether or not the member uses them. CRA's example", "type": "rule", "family": "EXM-N", "section": "2.3.3 Non-profit memberships, grants and sponsorship", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html", "label": "RC4081", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-N02/", "markdown": "https://rules.backofficestars.ca/rules/EXM-N02/index.md" }, { "id": "EXM-N03", "title": "Grants and subsidies. General rule", "type": "rule", "family": "EXM-N", "section": "2.3.3 Non-profit memberships, grants and sponsorship", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/18-4/determining-whether-transfer-payment-consideration-supply.html", "label": "Memorandum 18-4", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-N03/", "markdown": "https://rules.backofficestars.ca/rules/EXM-N03/index.md" }, { "id": "EXM-N04", "title": "Sponsorship. ETA s.135", "type": "rule", "family": "EXM-N", "section": "2.3.3 Non-profit memberships, grants and sponsorship", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html", "label": "RC4081", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/EXM-N04/", "markdown": "https://rules.backofficestars.ca/rules/EXM-N04/index.md" }, { "id": "ITC-01", "title": "Documentary thresholds are under $100 / $100 to $499.99 / $500 or more", "type": "rule", "family": "ITC", "section": "2.5 Input tax credits and documentation", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://laws.justice.gc.ca/eng/regulations/SOR-91-45/FullText.html", "label": "SOR/91-45, s.3", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news118/news118-excise-gst-hst-news-no-118.html", "label": "News 118", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html", "label": "Input tax credits", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ITC-01/", "markdown": "https://rules.backofficestars.ca/rules/ITC-01/index.md" }, { "id": "ITC-02", "title": "All tiers require", "type": "rule", "family": "ITC", "section": "2.5 Input tax credits and documentation", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html", "label": "Input tax credits", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ITC-02/", "markdown": "https://rules.backofficestars.ca/rules/ITC-02/index.md" }, { "id": "ITC-03", "title": "$100 and over adds", "type": "rule", "family": "ITC", "section": "2.5 Input tax credits and documentation", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html", "label": "Input tax credits", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ITC-03/", "markdown": "https://rules.backofficestars.ca/rules/ITC-03/index.md" }, { "id": "ITC-04", "title": "$500 and over adds", "type": "rule", "family": "ITC", "section": "2.5 Input tax credits and documentation", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html", "label": "Input tax credits", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ITC-04/", "markdown": "https://rules.backofficestars.ca/rules/ITC-04/index.md" }, { "id": "ITC-05", "title": "Warning. Memorandum 8-4 is live and still uses $30/$150 throughout — see Part 4", "type": "rule", "family": "ITC", "section": "2.5 Input tax credits and documentation", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news118/news118-excise-gst-hst-news-no-118.html", "label": "Excise and GST/HST News No. 118", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ITC-05/", "markdown": "https://rules.backofficestars.ca/rules/ITC-05/index.md" }, { "id": "NPO-01", "title": "T1044 is required for a 149(1)(l) organization, or an agricultural organization", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Stale — principle only", "flag_note": "Stale — principle only (Rev. 19, 2020; thresholds not indexed since 1993)", "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4117/income-tax-guide-non-profit-organization-information-return.html", "label": "T4117", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/NPO-01/", "markdown": "https://rules.backofficestars.ca/rules/NPO-01/index.md" }, { "id": "NPO-02", "title": "T2 is still required. Every resident corporation except tax-exempt Crown corporations", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/who-file-a-corporation-income-tax-return.html", "label": "Who must file", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/NPO-02/", "markdown": "https://rules.backofficestars.ca/rules/NPO-02/index.md" }, { "id": "NPO-03", "title": "T3010 due within six months of the end of the fiscal period", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/filing-t3010-charity-return/when-file.html", "label": "When to file the T3010", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/NPO-03/", "markdown": "https://rules.backofficestars.ca/rules/NPO-03/index.md" }, { "id": "NPO-04", "title": "T3010 failure to file", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/filing-t3010-charity-return/when-file.html", "label": "When to file the T3010", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/NPO-04/", "markdown": "https://rules.backofficestars.ca/rules/NPO-04/index.md" }, { "id": "NPO-05", "title": "PSB rebate. Charity", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4034/rc4034-gst-hst-public-service-bodies-rebate.html", "label": "RC4034", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-176/public-service-bodies-rebate-charities-resident-only-ontario.html", "label": "GI-176", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-184/public-service-bodies-rebate-qualifying-non-profit-organizations-resident-only-ontario.html", "label": "GI-184", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/NPO-05/", "markdown": "https://rules.backofficestars.ca/rules/NPO-05/index.md" }, { "id": "NPO-06", "title": "What is a gift — five tests", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/receiving-gifts/what-a-gift.html", "label": "What is a gift", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/NPO-06/", "markdown": "https://rules.backofficestars.ca/rules/NPO-06/index.md" }, { "id": "NPO-07", "title": "Split receipting. Eligible amount = FMV of the gift less FMV of the advantage. 80% rule", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/issuing-receipts/split-receipting.html", "label": "Split receipting", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/NPO-07/", "markdown": "https://rules.backofficestars.ca/rules/NPO-07/index.md" }, { "id": "NPO-08", "title": "Required receipt content, cash gifts", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Stale — principle only", "flag_note": "Stale — principle only (page dated 2018)", "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/issuing-receipts/what-information-must-on-official-donation-receipt-a-registered-charity.html", "label": "Receipt content", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/NPO-08/", "markdown": "https://rules.backofficestars.ca/rules/NPO-08/index.md" }, { "id": "NPO-09", "title": "Charities use a special net tax calculation — this is a different regime from NPOs", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html", "label": "RC4082", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/NPO-09/", "markdown": "https://rules.backofficestars.ca/rules/NPO-09/index.md" }, { "id": "NPO-10", "title": "Election out of the charity net tax calculation — Form GST488", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html", "label": "RC4082", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/NPO-10/", "markdown": "https://rules.backofficestars.ca/rules/NPO-10/index.md" }, { "id": "NPO-11", "title": "Designated charities. A charity designated by the Minister so that certain of its exempt", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html", "label": "RC4082", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/NPO-11/", "markdown": "https://rules.backofficestars.ca/rules/NPO-11/index.md" }, { "id": "NPO-12", "title": "Charity small supplier — two independent gateways, and the order matters", "type": "rule", "family": "NPO", "section": "2.10 Non-profit and charity filings", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html", "label": "RC4082", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-067/basic-gst-hst-guidelines-charities.html", "label": "GI-067", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/NPO-12/", "markdown": "https://rules.backofficestars.ca/rules/NPO-12/index.md" }, { "id": "ON-01", "title": "ONCA in force 19 October 2021; the transition period ended 18 October 2024", "type": "rule", "family": "ON", "section": "2.11 Ontario — ONCA, EHT, WSIB", "jurisdiction": "ON", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.ontario.ca/page/rules-not-profit-and-charitable-corporations", "label": "ONCA rules", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ON-01/", "markdown": "https://rules.backofficestars.ca/rules/ON-01/index.md" }, { "id": "ON-02", "title": "Audit and review thresholds. Public benefit corporation", "type": "rule", "family": "ON", "section": "2.11 Ontario — ONCA, EHT, WSIB", "jurisdiction": "ON", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.ontario.ca/page/rules-not-profit-and-charitable-corporations", "label": "ONCA rules", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ON-02/", "markdown": "https://rules.backofficestars.ca/rules/ON-02/index.md" }, { "id": "ON-03", "title": "Waiving an audit or review engagement requires an extraordinary resolution", "type": "rule", "family": "ON", "section": "2.11 Ontario — ONCA, EHT, WSIB", "jurisdiction": "ON", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.ontario.ca/page/rules-not-profit-and-charitable-corporations", "label": "ONCA rules", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ON-03/", "markdown": "https://rules.backofficestars.ca/rules/ON-03/index.md" }, { "id": "ON-04", "title": "EHT exemption eligibility — all must apply", "type": "rule", "family": "ON", "section": "2.11 Ontario — ONCA, EHT, WSIB", "jurisdiction": "ON", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.ontario.ca/document/employer-health-tax-eht", "label": "Ontario EHT", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ON-04/", "markdown": "https://rules.backofficestars.ca/rules/ON-04/index.md" }, { "id": "ON-05", "title": "WSIB general registration. Most Ontario businesses with employees", "type": "rule", "family": "ON", "section": "2.11 Ontario — ONCA, EHT, WSIB", "jurisdiction": "ON", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.wsib.ca/en/howtoregister", "label": "How to register", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ON-05/", "markdown": "https://rules.backofficestars.ca/rules/ON-05/index.md" }, { "id": "ON-06", "title": "WSIB expanded compulsory coverage in construction", "type": "rule", "family": "ON", "section": "2.11 Ontario — ONCA, EHT, WSIB", "jurisdiction": "ON", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.wsib.ca/en/businesses/registration-and-coverage/expanded-compulsory-coverage-construction-industry", "label": "Expanded compulsory coverage", "role": "primary" }, { "url": "https://www.wsib.ca/en/independent-operators-construction", "label": "Independent operators", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/ON-06/", "markdown": "https://rules.backofficestars.ca/rules/ON-06/index.md" }, { "id": "PAY-01", "title": "Employee vs. self-employed. RC4110 was cancelled 30 January 2026 and replaced by web", "type": "rule", "family": "PAY", "section": "2.7 Employment status, payroll and information returns", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/canada-pension-plan-cpp-employment-insurance-ei-rulings/employee-self-employed.html", "label": "Employee or self-employed", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/PAY-01/", "markdown": "https://rules.backofficestars.ca/rules/PAY-01/index.md" }, { "id": "PAY-02", "title": "T4A. Issue where tax was withheld from any payment", "type": "rule", "family": "PAY", "section": "2.7 Employment status, payroll and information returns", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t4a-information-payers/t4a-slip.html", "label": "T4A slip", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/PAY-02/", "markdown": "https://rules.backofficestars.ca/rules/PAY-02/index.md" }, { "id": "PAY-03", "title": "T5018. Required where more than 50% of the business's income-earning activities are", "type": "rule", "family": "PAY", "section": "2.7 Employment status, payroll and information returns", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t5018-slip-statement-contract-payments.html", "label": "T5018 slip", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/PAY-03/", "markdown": "https://rules.backofficestars.ca/rules/PAY-03/index.md" }, { "id": "PAY-04", "title": "Information return deadlines. T4, T4A, T4A-NR, T4A-RCA and T4PS", "type": "rule", "family": "PAY", "section": "2.7 Employment status, payroll and information returns", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html", "label": "When to file", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/PAY-04/", "markdown": "https://rules.backofficestars.ca/rules/PAY-04/index.md" }, { "id": "PAY-05", "title": "Remitter types, by average monthly withholding amount measured two calendar years back", "type": "rule", "family": "PAY", "section": "2.7 Employment status, payroll and information returns", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html", "label": "Remitting due dates", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/PAY-05/", "markdown": "https://rules.backofficestars.ca/rules/PAY-05/index.md" }, { "id": "PAY-06", "title": "Late remittance penalties", "type": "rule", "family": "PAY", "section": "2.7 Employment status, payroll and information returns", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html", "label": "Remitting due dates", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/PAY-06/", "markdown": "https://rules.backofficestars.ca/rules/PAY-06/index.md" }, { "id": "PAY-07", "title": "Information return late penalties. Each slip is one return", "type": "rule", "family": "PAY", "section": "2.7 Employment status, payroll and information returns", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html", "label": "When to file", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/PAY-07/", "markdown": "https://rules.backofficestars.ca/rules/PAY-07/index.md" }, { "id": "PAY-08", "title": "Record of Employment. Paper", "type": "rule", "family": "PAY", "section": "2.7 Employment status, payroll and information returns", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/roe-guide.html", "label": "ROE guide", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/PAY-08/", "markdown": "https://rules.backofficestars.ca/rules/PAY-08/index.md" }, { "id": "PAY-09", "title": "T5018 anti-avoidance", "type": "rule", "family": "PAY", "section": "2.7 Employment status, payroll and information returns", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html", "label": "When to file", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/PAY-09/", "markdown": "https://rules.backofficestars.ca/rules/PAY-09/index.md" }, { "id": "RATE-01", "title": "Rates — see ANN-01 in Part 3. Rates move; keep them in the annual table", "type": "rule", "family": "RATE", "section": "2.2 GST/HST rates and place of supply", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html", "label": "Rate table", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/RATE-01/", "markdown": "https://rules.backofficestars.ca/rules/RATE-01/index.md" }, { "id": "RATE-02", "title": "Place of supply, services. General Rule 1", "type": "rule", "family": "RATE", "section": "2.2 GST/HST rates and place of supply", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-3-6/plc-spply-prvnc-gnrl-rls-fr-srvcs.html", "label": "Memorandum 3-3-6", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/RATE-02/", "markdown": "https://rules.backofficestars.ca/rules/RATE-02/index.md" }, { "id": "RATE-03", "title": "Advisory, consulting and professional services fall under the RATE-02 general rules", "type": "rule", "family": "RATE", "section": "2.2 GST/HST rates and place of supply", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-3-6/plc-spply-prvnc-gnrl-rls-fr-srvcs.html", "label": "Memorandum 3-3-6", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/RATE-03/", "markdown": "https://rules.backofficestars.ca/rules/RATE-03/index.md" }, { "id": "REC-01", "title": "Retention period", "type": "rule", "family": "REC", "section": "2.9 Records retention", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc188/keeping-records.html", "label": "Keeping Records (RC188)", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REC-01/", "markdown": "https://rules.backofficestars.ca/rules/REC-01/index.md" }, { "id": "REC-02", "title": "Early destruction requires written CRA permission", "type": "rule", "family": "REC", "section": "2.9 Records retention", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html", "label": "Where to keep records", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REC-02/", "markdown": "https://rules.backofficestars.ca/rules/REC-02/index.md" }, { "id": "REC-03", "title": "Indefinite retention", "type": "rule", "family": "REC", "section": "2.9 Records retention", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html", "label": "Where to keep records", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REC-03/", "markdown": "https://rules.backofficestars.ca/rules/REC-03/index.md" }, { "id": "REC-04", "title": "Records must be kept at a Canadian residence or place of business", "type": "rule", "family": "REC", "section": "2.9 Records retention", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html", "label": "Where to keep records", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc188/keeping-records.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/REC-04/", "markdown": "https://rules.backofficestars.ca/rules/REC-04/index.md" }, { "id": "REG-01", "title": "Small supplier threshold", "type": "rule", "family": "REG", "section": "2.1 GST/HST registration, filing and reporting periods", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/2-2/small-suppliers.html", "label": "Small suppliers", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REG-01/", "markdown": "https://rules.backofficestars.ca/rules/REG-01/index.md" }, { "id": "REG-02", "title": "Small supplier threshold, public service bodies", "type": "rule", "family": "REG", "section": "2.1 GST/HST registration, filing and reporting periods", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/2-2/small-suppliers.html", "label": "Small suppliers", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REG-02/", "markdown": "https://rules.backofficestars.ca/rules/REG-02/index.md" }, { "id": "REG-03", "title": "Annual reporting period assigned where annual taxable supplies are $1,500,000 or less", "type": "rule", "family": "REG", "section": "2.1 GST/HST registration, filing and reporting periods", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html", "label": "RC4022", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REG-03/", "markdown": "https://rules.backofficestars.ca/rules/REG-03/index.md" }, { "id": "REG-04", "title": "Annual filer", "type": "rule", "family": "REG", "section": "2.1 GST/HST registration, filing and reporting periods", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html", "label": "Reporting deadlines", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REG-04/", "markdown": "https://rules.backofficestars.ca/rules/REG-04/index.md" }, { "id": "REG-05", "title": "Individual with business income and a 31 December year end", "type": "rule", "family": "REG", "section": "2.1 GST/HST registration, filing and reporting periods", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html", "label": "Reporting deadlines", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REG-05/", "markdown": "https://rules.backofficestars.ca/rules/REG-05/index.md" }, { "id": "REG-06", "title": "Instalments due within one month after the end of each fiscal quarter", "type": "rule", "family": "REG", "section": "2.1 GST/HST registration, filing and reporting periods", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html", "label": "Reporting deadlines", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REG-06/", "markdown": "https://rules.backofficestars.ca/rules/REG-06/index.md" }, { "id": "REG-07", "title": "Electronic filing mandatory for all registrants for reporting periods beginning in 2024", "type": "rule", "family": "REG", "section": "2.1 GST/HST registration, filing and reporting periods", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html", "label": "Reporting deadlines", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REG-07/", "markdown": "https://rules.backofficestars.ca/rules/REG-07/index.md" }, { "id": "REG-08", "title": "Late-filing penalty", "type": "rule", "family": "REG", "section": "2.1 GST/HST registration, filing and reporting periods", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines/gst-hst-filing-penalties.html", "label": "Filing penalties", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REG-08/", "markdown": "https://rules.backofficestars.ca/rules/REG-08/index.md" }, { "id": "REG-09", "title": "Quick method", "type": "rule", "family": "REG", "section": "2.1 GST/HST registration, filing and reporting periods", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4058/quick-method-accounting-gst-hst.html", "label": "RC4058", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/REG-09/", "markdown": "https://rules.backofficestars.ca/rules/REG-09/index.md" }, { "id": "TAX-01", "title": "T2 deadline", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/when-file-your-corporation-income-tax-return.html", "label": "When to file a T2", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-01/", "markdown": "https://rules.backofficestars.ca/rules/TAX-01/index.md" }, { "id": "TAX-02", "title": "Corporate instalments", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/paying-instalments/instalment-requirements.html", "label": "Instalment requirements", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-02/", "markdown": "https://rules.backofficestars.ca/rules/TAX-02/index.md" }, { "id": "TAX-03", "title": "T1, self-employed", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/important-dates-individuals/filing-dates-tax-return.html", "label": "Filing dates", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/5000-g.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-03/", "markdown": "https://rules.backofficestars.ca/rules/TAX-03/index.md" }, { "id": "TAX-04", "title": "Mandatory T2 e-filing for tax years starting after 2023. Exceptions", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/completing-your-corporation-income-tax-t2-return.html", "label": "Completing your T2", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-04/", "markdown": "https://rules.backofficestars.ca/rules/TAX-04/index.md" }, { "id": "TAX-05", "title": "Meals and entertainment", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/completing-form-t2125/line-8523-meals-entertainment-allowable-part-only.html", "label": "Line 8523", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-05/", "markdown": "https://rules.backofficestars.ca/rules/TAX-05/index.md" }, { "id": "TAX-06", "title": "Business use of home", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/completing-form-t2125/business-use-home-expenses.html", "label": "Business-use-of-home", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-06/", "markdown": "https://rules.backofficestars.ca/rules/TAX-06/index.md" }, { "id": "TAX-07", "title": "Vehicle logbook", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-expenses/motor-vehicle-expenses/motor-vehicle-records.html", "label": "Motor vehicle records", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-07/", "markdown": "https://rules.backofficestars.ca/rules/TAX-07/index.md" }, { "id": "TAX-08", "title": "Immediate expensing has expired, and the two deadlines differ. For a CCPC", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/department-finance/news/2022/02/expansion-of-the-eligibility-for-tax-support-for-business-investments.html", "label": "Finance Canada", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide-whats-new.html", "label": "T4012 What's New", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-08/", "markdown": "https://rules.backofficestars.ca/rules/TAX-08/index.md" }, { "id": "TAX-09", "title": "CCA classes — the rate table. Common ones", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes.html", "label": "CCA classes", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-09/", "markdown": "https://rules.backofficestars.ca/rules/TAX-09/index.md" }, { "id": "TAX-10", "title": "Holdbacks, income tax side. The only CRA guidance is archived. IT-92R2 (1983)", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Archived — caveat required", "flag_note": "**Archived — caveat required**", "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it92r2/archived-income-contractors.html", "label": "IT-92R2", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/TAX-10/", "markdown": "https://rules.backofficestars.ca/rules/TAX-10/index.md" }, { "id": "TAX-11", "title": "Inventory", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/small-businesses-self-employed-income/business-income-tax-reporting/inventory-cost-goods-sold.html", "label": "Inventory and COGS", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-11/", "markdown": "https://rules.backofficestars.ca/rules/TAX-11/index.md" }, { "id": "TAX-12", "title": "Late-filing penalties. T2 and T1", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/avoiding-penalties.html", "label": "T2 penalties", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/interest-penalties/late-filing-penalty.html", "label": "T1 penalties", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html", "label": null, "role": "mirror" } ], "url": "https://rules.backofficestars.ca/rules/TAX-12/", "markdown": "https://rules.backofficestars.ca/rules/TAX-12/index.md" }, { "id": "TAX-13", "title": "CRA sign-in. My Business Account, My Account and Represent a Client are now reached", "type": "rule", "family": "TAX", "section": "2.8 Income tax filing, instalments and deductions", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/e-services/cra-login-services.html", "label": "CRA sign-in", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/TAX-13/", "markdown": "https://rules.backofficestars.ca/rules/TAX-13/index.md" }, { "id": "TIM-01", "title": "General rule (ETA s.168(1))", "type": "rule", "family": "TIM", "section": "2.4 Timing of tax — deposits, prepayments, progress payments, holdbacks", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html", "label": "RC4022", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/TIM-01/", "markdown": "https://rules.backofficestars.ca/rules/TIM-01/index.md" }, { "id": "TIM-02", "title": "Deposits (s.168(9)) — ⚠ source does not support this half", "type": "rule", "family": "TIM", "section": "2.4 Timing of tax — deposits, prepayments, progress payments, holdbacks", "jurisdiction": "FED", "flag": "Unconfirmed", "flag_note": "Current (prepayments, s.133) · **Unconfirmed (deposits, s.168(9))**", "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-1/liability-tax.html", "label": "Memorandum 3-1", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/TIM-02/", "markdown": "https://rules.backofficestars.ca/rules/TIM-02/index.md" }, { "id": "TIM-03", "title": "Progress payments (s.168(2), s.152(1)(c))", "type": "rule", "family": "TIM", "section": "2.4 Timing of tax — deposits, prepayments, progress payments, holdbacks", "jurisdiction": "FED", "flag": "Stale — principle only", "flag_note": "Stale — principle only (examples use 7% GST)", "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/19-1/real-property-gst-hst.html", "label": "Memorandum 19-1", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/TIM-03/", "markdown": "https://rules.backofficestars.ca/rules/TIM-03/index.md" }, { "id": "TIM-04", "title": "Gift certificates and gift cards (s.181.2)", "type": "rule", "family": "TIM", "section": "2.4 Timing of tax — deposits, prepayments, progress payments, holdbacks", "jurisdiction": "FED", "flag": "Stale — principle only", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-202/gift-certificates.html", "label": "P-202", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/TIM-04/", "markdown": "https://rules.backofficestars.ca/rules/TIM-04/index.md" }, { "id": "TIM-05", "title": "Pass-through costs and agency. Incurred as agent", "type": "rule", "family": "TIM", "section": "2.4 Timing of tax — deposits, prepayments, progress payments, holdbacks", "jurisdiction": "FED", "flag": "Stale — principle only", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-182r/agency.html", "label": "P-182R", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-209r/lawyers-disbursements.html", "label": "P-209R", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/TIM-05/", "markdown": "https://rules.backofficestars.ca/rules/TIM-05/index.md" }, { "id": "TIM-06", "title": "Holdbacks (s.168(7))", "type": "rule", "family": "TIM", "section": "2.4 Timing of tax — deposits, prepayments, progress payments, holdbacks", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/19-1/real-property-gst-hst.html", "label": "Memorandum 19-1", "role": "primary" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-home-construction.html", "label": "Home construction", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/TIM-06/", "markdown": "https://rules.backofficestars.ca/rules/TIM-06/index.md" }, { "id": "XB-01", "title": "Zero-rated exports of goods, Schedule VI Part V s.1 (export by the recipient)", "type": "rule", "family": "XB", "section": "2.6 Cross-border and e-commerce", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-imports-exports.html", "label": "Imports and exports", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/XB-01/", "markdown": "https://rules.backofficestars.ca/rules/XB-01/index.md" }, { "id": "XB-02", "title": "Zero-rated exports of services, Schedule VI Part V s.7", "type": "rule", "family": "XB", "section": "2.6 Cross-border and e-commerce", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/4-5-3/exports-services-intangible-personal-property.html", "label": "Memorandum 4-5-3", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/XB-02/", "markdown": "https://rules.backofficestars.ca/rules/XB-02/index.md" }, { "id": "XB-03", "title": "Marketplace facilitator rules, effective 1 July 2021. Three streams", "type": "rule", "family": "XB", "section": "2.6 Cross-border and e-commerce", "jurisdiction": "FED", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy-gsthst.html", "label": "Digital economy", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/XB-03/", "markdown": "https://rules.backofficestars.ca/rules/XB-03/index.md" }, { "id": "XB-04", "title": "Foreign currency conversion, ETA s.159", "type": "rule", "family": "XB", "section": "2.6 Cross-border and e-commerce", "jurisdiction": "FED", "flag": "Stale — principle only", "flag_note": "Stale — principle only (rate box shows NS at 15%)", "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "legislative", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-6/conversion-foreign-currency.html", "label": "Memorandum 3-6", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rules/XB-04/", "markdown": "https://rules.backofficestars.ca/rules/XB-04/index.md" }, { "id": "ANN-01", "title": "GST/HST rates", "type": "rate", "family": "ANN", "section": "Part 3 — rates and dollar figures", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "january", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html", "label": "Rate table", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rates/ANN-01/", "markdown": "https://rules.backofficestars.ca/rates/ANN-01/index.md" }, { "id": "ANN-02", "title": "PST, where separate", "type": "rate", "family": "ANN", "section": "Part 3 — rates and dollar figures", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "january", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html", "label": "Rate table", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rates/ANN-02/", "markdown": "https://rules.backofficestars.ca/rates/ANN-02/index.md" }, { "id": "ANN-03", "title": "CPP", "type": "rate", "family": "ANN", "section": "Part 3 — rates and dollar figures", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "january", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "label": "CPP rates", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rates/ANN-03/", "markdown": "https://rules.backofficestars.ca/rates/ANN-03/index.md" }, { "id": "ANN-04", "title": "CPP2", "type": "rate", "family": "ANN", "section": "Part 3 — rates and dollar figures", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "january", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html", "label": "CPP2 rates", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rates/ANN-04/", "markdown": "https://rules.backofficestars.ca/rates/ANN-04/index.md" }, { "id": "ANN-05", "title": "EI, outside Quebec", "type": "rate", "family": "ANN", "section": "Part 3 — rates and dollar figures", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "january", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "label": "EI rates", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rates/ANN-05/", "markdown": "https://rules.backofficestars.ca/rates/ANN-05/index.md" }, { "id": "ANN-06", "title": "Reasonable per-km allowance", "type": "rate", "family": "ANN", "section": "Part 3 — rates and dollar figures", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "january", "sources": [ { "url": "https://www.canada.ca/en/department-finance/news/2026/01/government-announces-the-2026-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.html", "label": "Finance Canada, 14 Jan 2026", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rates/ANN-06/", "markdown": "https://rules.backofficestars.ca/rates/ANN-06/index.md" }, { "id": "ANN-07", "title": "Other automobile limits", "type": "rate", "family": "ANN", "section": "Part 3 — rates and dollar figures", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "january", "sources": [ { "url": "https://www.canada.ca/en/department-finance/news/2026/01/government-announces-the-2026-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.html", "label": "Finance Canada, 14 Jan 2026", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rates/ANN-07/", "markdown": "https://rules.backofficestars.ca/rates/ANN-07/index.md" }, { "id": "ANN-08", "title": "Ontario EHT", "type": "rate", "family": "ANN", "section": "Part 3 — rates and dollar figures", "jurisdiction": "ON", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "january", "sources": [ { "url": "https://www.ontario.ca/document/employer-health-tax-eht", "label": "Ontario EHT", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rates/ANN-08/", "markdown": "https://rules.backofficestars.ca/rates/ANN-08/index.md" }, { "id": "ANN-09", "title": "Prescribed interest, Q3 2026", "type": "rate", "family": "ANN", "section": "Part 3 — rates and dollar figures", "jurisdiction": "MULTI", "flag": "Current", "flag_note": null, "effective": [], "pending_change": null, "verified": "2026-08-27", "review": "quarterly", "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q3.html", "label": "2026 Q3", "role": "primary" } ], "url": "https://rules.backofficestars.ca/rates/ANN-09/", "markdown": "https://rules.backofficestars.ca/rates/ANN-09/index.md" } ] }