{
  "site": "https://rules.backofficestars.ca",
  "note": "source_url is the banned document and is the only field to match on. Confirmation URLs are deliberately not exported: they are different pages, and matching on one would ban the wrong document. See https://rules.backofficestars.ca/do-not-cite/",
  "count": 16,
  "entries": [
    {
      "source": "RC4110, Employee or self-employed?",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": [
        "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4110/employee-self-employed.html"
      ]
    },
    {
      "source": "GST/HST Memorandum 8-4, Documentary Requirements for Claiming ITCs",
      "banned_for": "SCOPED",
      "still_valid_for": [],
      "source_url": [
        "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/8-4/documentary-requirements-claiming-input-tax-credits.html"
      ]
    },
    {
      "source": "B-067 and P-061 (grants and subsidies)",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": []
    },
    {
      "source": "P-239, \"arranging for\" in the definition of financial service",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": []
    },
    {
      "source": "GST 300-6-13 (construction contracts) and 300-6-14 (holdbacks)",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": []
    },
    {
      "source": ".../gst-hst-businesses/complete-file-return/penalties-interest.html",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": []
    },
    {
      "source": "Old My Business Account URL",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": []
    },
    {
      "source": "Memorandum 17-1, Definition of Financial Instrument",
      "banned_for": "SCOPED",
      "still_valid_for": [],
      "source_url": [
        "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-1/definition-financial-instrument.html"
      ]
    },
    {
      "source": "Memorandum 3-6, Conversion of Foreign Currency",
      "banned_for": "SCOPED",
      "still_valid_for": [
        "XB-04"
      ],
      "source_url": [
        "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-6/conversion-foreign-currency.html"
      ]
    },
    {
      "source": "Memorandum 4-5-1, Exports – Determining Residence Status",
      "banned_for": "SCOPED",
      "still_valid_for": [],
      "source_url": [
        "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/4-5-1/exports-determining-residence-status.html"
      ]
    },
    {
      "source": "\"CRA memorandum 300-4\" (health services)",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": []
    },
    {
      "source": "Old \"what is a gift\" path under /issuing-receipts/",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": []
    },
    {
      "source": "RC4022, General Information for GST/HST Registrants",
      "banned_for": "SCOPED",
      "still_valid_for": [
        "REG-03",
        "TIM-01"
      ],
      "source_url": [
        "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html"
      ]
    },
    {
      "source": "GST/HST Notice 334, Proposed Amendment — Exemption for Psychotherapy Services",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": [
        "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice334/proposed-amendment-exemption-psychotherapy-services.html"
      ]
    },
    {
      "source": "DERIVED — GST-HST for Non-Profits and Charities (combined from GI-067, RC4081, RC4082).md — a BOS file, not a CRA publication",
      "banned_for": "ALL",
      "still_valid_for": [],
      "source_url": []
    },
    {
      "source": "Excise and GST/HST News No. 93 and No. 99",
      "banned_for": "SCOPED",
      "still_valid_for": [],
      "source_url": [
        "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news93/news93-excise-gst-hst-news-no-93.html",
        "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news99/news99-excise-gst-hst-news-no-99.html"
      ]
    }
  ]
}