10 questions this database cannot answer yet. They are listed because a gap you know about is safe and a gap you do not is not. If your question is here, the answer is to research it, not to write from memory.
Status: open · blocks routing question 13
Two separate issues: whether a reimbursement of expenses is a taxable benefit, and whether a volunteer who declines reimbursement can be issued a receipt (the cheque-exchange method). Neither verified — do not write from memory
Status: open · blocks routing question 34
RATE-02 covers services only. The delivery-based rule for goods is not yet verified
Status: open · blocks routing question 32
Stripe, PayPal and card processing fees are adjacent to the financial services exemption but were not verified directly. The gross-vs-net revenue reporting question is separate again
Status: open · blocks routing question 41
Residential vs commercial, new housing rebate, self-supply rules. Memorandum 19-1 is the likely home. Not yet extracted
Status: open · blocks routing question 18
No CRA source exists for the fact pattern. Do not state a position — see EXM-F06
Status: closed
Found while auditing the derived charities file: the index anchored the T3010, receipting and the PSB rebate for charities, but nothing on how a charity actually calculates GST/HST net tax — the 60% method, the GST488 election, designated charities, or the $250,000 test. That material existed in BOS only inside a derived synthesis with no primary source held. GI-067 and RC4082 were mirrored the same day and the rules anchored as NPO-09 to NPO-12. Both documents are live and uncancelled; RC4082 is still Rev. 23
Status: open · blocks routing question 35
Outside CRA entirely. Needs a separate non-CRA source if the e-commerce posts go there
Status: open · blocks routing question 5
No canada.ca page gives one. The 2013 date often attached to them actually belongs to the qualifying-health-care-supply rule (EXM-H06)
Status: open · blocks routing question 15
CRA never uses the phrase. That they fall outside NPO-02 is an inference from the scope of "corporations", not a stated rule
Status: closed · blocks routing question 15
Resolved by mirroring RC4034 (Rev. 25). The worksheet is under "How to calculate the percentage of government funding" and routes to Part C of Form GST523-1: government funding ÷ total revenue including government funding × 100, qualifying at 40% or more, with a first-year rule and a preceding-years fallback below 40%. Rebate factors also confirmed: 50% federal and 82% Ontario provincial for both charities and qualifying NPOs. Note the denominator includes the government funding, and CRA's definition of government funding excludes indirect or non-financial assistance, low-interest loans and loan guarantees, subsidised property or services, and tax or duty refunds