# Do not cite 16 sources that look authoritative and are not. ## RC4110, Employee or self-employed? Banned for: ALL — worker classification, contractor status, any citation whatever The document: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4110/employee-self-employed.html Cancellation visible at (do not cite): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4110.html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: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/8-4/documentary-requirements-claiming-input-tax-credits.html Cancellation visible at (do not cite): https://laws.justice.gc.ca/eng/regulations/SOR-91-45/FullText.html ## B-067 and P-061 (grants and subsidies) Banned for: ALL — including the phrase "public purpose" The document: Cancellation visible at (do not cite): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/18-4/determining-whether-transfer-payment-consideration-supply.html ## P-239, "arranging for" in the definition of financial service Banned for: ALL The document: Cancellation visible at (do not cite): https://www.canada.ca/en/revenue-agency/services/tax/technical-information/technical-information-gst-hst/gst-hst-policy-statements.html ## GST 300-6-13 (construction contracts) and 300-6-14 (holdbacks) Banned for: ALL The document: Cancellation visible at (do not cite): https://www.canada.ca/en/revenue-agency/services/tax/technical-information/technical-information-gst-hst/gst-memoranda.html ##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Banned for: ALL The document: Cancellation visible at (do not cite): 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## Old My Business Account URL Banned for: ALL The document: Cancellation visible at (do not cite): https://www.canada.ca/en/revenue-agency/services/e-services/cra-login-services.html ## Memorandum 17-1, Definition of Financial Instrument Banned for: SCOPED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: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-1/definition-financial-instrument.html Cancellation visible at (do not cite): 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: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-6/conversion-foreign-currency.html Cancellation visible at (do not cite): 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: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/4-5-1/exports-determining-residence-status.html Cancellation visible at (do not cite): 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: Cancellation visible at (do not cite): 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: Cancellation visible at (do not cite): 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: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html Cancellation visible at (do not cite): 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: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice334/proposed-amendment-exemption-psychotherapy-services.html Cancellation visible at (do not cite): 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: Cancellation visible at (do not cite): ## Excise and GST/HST News No. 93 and No. 99 Banned for: SCOPED — use as an anchor The document: 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 Cancellation visible at (do not cite): 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