Do not cite
16 sources that look authoritative and are not.
Some are cancelled, some are superseded, some are still being served in full by
CRA with no banner on the page itself.
The two link groups below are not interchangeable.
The first is the document you must not cite. The second is where the
cancellation is actually visible — often a parent page. Matching on the wrong
one bans the wrong document.
RC4110, Employee or self-employed?
Banned for:
ALL — worker classification, contractor status, any citation whatever
The document itself:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4110/employee-self-employed.html
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4110.html
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4110/employee-self-employed.html
GST/HST Memorandum 8-4, Documentary Requirements for Claiming ITCs
Banned for:
SCOPED — any dollar threshold or figure
The document itself:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/8-4/documentary-requirements-claiming-input-tax-credits.html
Where the cancellation is visible (a different page — check here, do not cite here):
https://laws.justice.gc.ca/eng/regulations/SOR-91-45/FullText.html
B-067 and P-061 (grants and subsidies)
Banned for:
ALL — including the phrase "public purpose"
The document itself:
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/18-4/determining-whether-transfer-payment-consideration-supply.html
P-239, "arranging for" in the definition of financial service
Banned for:
ALL
The document itself:
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/tax/technical-information/technical-information-gst-hst/gst-hst-policy-statements.html
GST 300-6-13 (construction contracts) and 300-6-14 (holdbacks)
Banned for:
ALL
The document itself:
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/tax/technical-information/technical-information-gst-hst/gst-memoranda.html
.../gst-hst-businesses/complete-file-return/penalties-interest.html
Banned for:
ALL
The document itself:
Where the cancellation is visible (a different page — check here, do not cite here):
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
Old My Business Account URL
Banned for:
ALL
The document itself:
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/e-services/cra-login-services.html
Memorandum 17-1, Definition of Financial Instrument
Banned for:
SCOPED — the advisor HST question, and anything turning on financial service
The document itself:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-1/definition-financial-instrument.html
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-1/definition-financial-instrument.html
Memorandum 3-6, Conversion of Foreign Currency
Banned for:
SCOPED — any rate, in any province
Still valid for: XB-04
The document itself:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-6/conversion-foreign-currency.html
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html
Memorandum 4-5-1, Exports – Determining Residence Status
Banned for:
SCOPED — procedure, nomenclature, contact details, anything time-sensitive
The document itself:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/4-5-1/exports-determining-residence-status.html
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/4-5-1/exports-determining-residence-status.html
"CRA memorandum 300-4" (health services)
Banned for:
ALL
The document itself:
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/tax/technical-information/technical-information-gst-hst/gst-hst-memoranda-series.html
Old "what is a gift" path under /issuing-receipts/
Banned for:
ALL
The document itself:
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/receiving-gifts/what-a-gift.html
RC4022, General Information for GST/HST Registrants
Banned for:
SCOPED — practitioner-by-practitioner HST status, and any health-care exemption question
Still valid for: REG-03, TIM-01
The document itself:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html
GST/HST Notice 334, Proposed Amendment — Exemption for Psychotherapy Services
Banned for:
ALL
The document itself:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice334/proposed-amendment-exemption-psychotherapy-services.html
Where the cancellation is visible (a different page — check here, do not cite here):
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice334.html
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 — never cite as a CRA source, never quote as CRA wording
The document itself:
Where the cancellation is visible (a different page — check here, do not cite here):
Excise and GST/HST News No. 93 and No. 99
Banned for:
SCOPED — use as an anchor
The document itself:
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
Where the cancellation is visible (a different page — check here, do not cite here):
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