# BOS CRA Rules — full text > Every rule and rate in full. Source documents are linked, not included. > No automated source check has run yet. The weekly watch is not live. Newest manual verification: 2026-08-27. ## 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 Cite it only with the caveat that it is no longer maintained.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 Do not publish from this alone.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. --- ## EXM-F01 — A financial service is anything in paragraphs (a)–(m) of ETA 123(1) that is not excluded Flag: Current Jurisdiction: FED · Family: EXM-F · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-F01/ A financial service is anything in paragraphs (a)–(m) of ETA 123(1) that is not excluded by (n)–(t). The inclusion that matters for advisors is **(l), "arranging for"**. The exclusions that matter are **(p) providing advice**, **(q.1) asset management service**, and **(r.4) preparatory services** Sources: - Memorandum 17-9 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-9/insurance-agents-brokers.html --- ## EXM-F02 — Exempt Flag: Current Jurisdiction: FED · Family: EXM-F · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-F02/ **Exempt:** commission on the sale of securities or mutual fund units; commission on the sale of insurance. Both fall under para (l) Sources: - B-105 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-105/changes-definition-financial-service.html --- ## EXM-F03 — Taxable Flag: Current Jurisdiction: FED · Family: EXM-F · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-F03/ **Taxable:** fee-for-service investment or financial planning advice, under para (p) Sources: - B-105 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-105/changes-definition-financial-service.html --- ## EXM-F04 — Taxable Flag: Stale — principle only (Stale — principle only (October 2001 text)) Jurisdiction: FED · Family: EXM-F · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-F04/ **Taxable:** investment and portfolio management fees, under para (q.1). CRA's definition covers management "with or without discretionary authority" plus research, analysis, advice and reports on those assets — so non-discretionary advisory management is caught too Sources: - Memorandum 17-1-1 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-1-1/products-services-investment-dealers.html --- ## EXM-F05 — Mutual fund trailing commissions are now taxable. CRA Flag: Current Jurisdiction: FED · Family: EXM-F · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-F05/ **Mutual fund trailing commissions are now taxable.** CRA: most services provided in exchange for trailing commissions no longer meet the definition of a financial service. Enforcement moved from 1 July 2026 to **1 January 2028**. Applies equally to independent advisors, not only dealers. Brokering the issuance of units for a one-time trading fee remains exempt. Earlier enforcement where a dealer already treated the supplies as taxable and claimed ITCs Sources: - Notice 344 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice344/application-gst-hst-to-mutual-fund-trailing-commissions.html --- ## EXM-F06 — Referral fees between advisors Flag: Unconfirmed (**Unconfirmed**) Jurisdiction: FED · Family: EXM-F · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-F06/ **Referral fees between advisors: no CRA source.** Closest published analogue is B-105 Example 10, where an intermediary-to-intermediary referral fee was taxable because the referrer's services were predominantly preparatory under (r.3)/(r.4). Do not state a position in a post. Route the client to a GST/HST ruling Sources: - B-105 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-105/changes-definition-financial-service.html --- ## EXM-H01 — Exemption lives in Schedule V, Part II, s.7 ETA Flag: Current Jurisdiction: FED · Family: EXM-H · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-H01/ Exemption lives in Schedule V, Part II, s.7 ETA. A service is exempt only if it is on the s.1 practitioner list, is rendered **to an individual by a practitioner** licensed or certified in that province (or equivalently qualified where the province does not regulate), is a qualifying health care supply, and is not cosmetic. **Re-anchored 28 Aug 2026** from Notice 334, which CRA cancelled on 2026-04-22 and replaced with Memorandum 25-3 — note that 25-3 does *not* use the term "qualifying health care supply", so that limb of this anchor rests on EXM-H06 and P-256, not on 25-3 Sources: - Memorandum 25-3 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/25-3/application-of-gst-hst-to-psychotherapy-counselling-therapy-services.html --- ## EXM-H02 — Exempt Flag: Current Jurisdiction: FED · Family: EXM-H · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-H02/ Exempt: physiotherapy, chiropractic, psychological services, dietetic services. Naturopathic doctors and acupuncturists exempt for supplies made after 11 February 2014 Sources: - B-110 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-110/b-110-application-gst-hst-practice-acupuncture.html --- ## EXM-H03 — Psychotherapy and counselling therapy Flag: Current Jurisdiction: FED · Family: EXM-H · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-H03/ Psychotherapy and counselling therapy: exempt for supplies made **on or after 20 June 2024** (Bill C-59 royal assent). No transition period. Requires licensing with a provincial regulator — psychotherapy is regulated only in Ontario, counselling therapy only in NB, NS and PEI — or equivalent qualifications in an unregulated province, working within a regulated province's scope of practice. CRA will not rule on equivalence; the onus is on the practitioner Sources: - Memorandum 25-3 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/25-3/application-of-gst-hst-to-psychotherapy-counselling-therapy-services.html --- ## EXM-H04 — Registered massage therapy is taxable. It is not on the s.1 practitioner list. CRA Flag: Current Jurisdiction: FED · Family: EXM-H · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-H04/ **Registered massage therapy is taxable.** It is not on the s.1 practitioner list. CRA: "Massage therapy services rendered by a massage therapist … are not included in sections 5 to 7.3 of Part II of Schedule V to the Act" Sources: - Notice 311 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice311/proposed-exemption-multidisciplinary-health-care-services.html --- ## EXM-H05 — Bundling trap. A taxable component inside a flat fee can make the whole fee taxable Flag: Current Jurisdiction: FED · Family: EXM-H · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-H05/ **Bundling trap.** A taxable component inside a flat fee can make the whole fee taxable. CRA's example: massage at 18% of the consideration broke the "all or substantially all" test and a $3,500 multidisciplinary program became fully taxable Sources: - Notice 311 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice311/proposed-exemption-multidisciplinary-health-care-services.html --- ## EXM-H06 — Qualifying health care supply rule. An otherwise-exempt service that is not a qualifying Flag: Stale — principle only Jurisdiction: FED · Family: EXM-H · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-H06/ **Qualifying health care supply rule.** An otherwise-exempt service that is not a qualifying health care supply is deemed not to be in Part II and is taxable. In force 22 March 2013 for GST; 1 April 2013 for HST in PEI. Test is the dominant purpose of the supply. Catches: pre-employment, immigration and driver's-licence medicals, EI sickness certificates, CPP/QPP disability reports, insurance exams and disability certificates, WSIB entitlement reports, custody and fitness-to-stand-trial assessments, capacity assessments, cost-of-future-care reports. Still exempt: return-to-work fitness assessments after a traumatic incident, periodic exams for workers exposed to hazardous substances, OT workspace and school-accommodation assessments Sources: - P-256 (primary): 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 --- ## EXM-N01 — Memberships are exempt only if members receive the listed benefits and nothing more Flag: Current Jurisdiction: FED · Family: EXM-N · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-N01/ Memberships are exempt only if members receive the listed benefits **and nothing more**: an indirect benefit accruing to all members collectively; investigative, conciliatory or complaint-settlement services; the right to vote or participate in meetings; the right to buy property and services at fair market value; a discount where the total value of all discounts is insignificant, meaning less than 30% of the fee; and newsletters or reports worth less than 30% of the fee, or reporting on the organization's activities and financial status Sources: - RC4081 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html --- ## EXM-N02 — Discounts count whether or not the member uses them. CRA's example Flag: Current Jurisdiction: FED · Family: EXM-N · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-N02/ Discounts count **whether or not the member uses them**. CRA's example: a $100 membership giving a $5 discount on each of 10 admissions is taxable, because $50 exceeds 30% of the fee. Clubs whose main purpose is dining, recreational or sporting facilities are taxable. Election to tax exempt memberships: Form GST23 (NPOs) or GST24 (professional organizations) — keep with the books, do not file with CRA Sources: - RC4081 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html --- ## EXM-N03 — Grants and subsidies. General rule Flag: Current Jurisdiction: FED · Family: EXM-N · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-N03/ **Grants and subsidies.** General rule: a transfer payment is not consideration for a supply and is not subject to GST/HST. The test is **direct link** — where a direct link to a supply exists, the payment is consideration. CRA retired the old "public purpose" test; do not use that phrase Sources: - Memorandum 18-4 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/18-4/determining-whether-transfer-payment-consideration-supply.html --- ## EXM-N04 — Sponsorship. ETA s.135 Flag: Current Jurisdiction: FED · Family: EXM-N · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/EXM-N04/ **Sponsorship.** ETA s.135: where a public sector body supplies a service, or licenses its copyright, trade-mark, trade-name or similar IP, to a sponsor for use exclusively in publicizing the sponsor's business, it is deemed not to be a supply. Exception: where the payment is primarily (more than 50%) for advertising on television or radio, or in a periodical publication, it is a taxable advertising service. Real property and naming rights are **not** relieved — CRA's example: a $1M naming-rights deal is taxable Sources: - RC4081 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html --- ## ITC-01 — Documentary thresholds are under $100 / $100 to $499.99 / $500 or more Flag: Current Jurisdiction: FED · Family: ITC · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ITC-01/ Documentary thresholds are **under $100 / $100 to $499.99 / $500 or more**, set by s.3 of the Input Tax Credit Information (GST/HST) Regulations, SOR/91-45. They replaced the old $30/$150 thresholds **effective 20 April 2021**. The change was enacted late and **applies retroactively**: the amending provision is **2024, c. 15, s. 142** (Fall Economic Statement Implementation Act, 2023 — Bill C-59), royal assent 20 June 2024, and CRA states in Excise and GST/HST News No. 118 that the new thresholds are "effective April 20, 2021." **For a catch-up engagement covering 2021–2024, apply $100/$500 to purchases from 20 April 2021 onward, and $30/$150 to purchases before that date.** Beware the consolidation trap: the Justice point-in-time versions of SOR/91-45 run 2014-10-31 to 2024-06-19 and 2024-06-20 onward, because a consolidation records when an amendment came into force, not the period it applies to. Reading the timeline off the consolidation alone gives the wrong answer by three years Sources: - SOR/91-45, s.3 (primary): https://laws.justice.gc.ca/eng/regulations/SOR-91-45/FullText.html - News 118 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news118/news118-excise-gst-hst-news-no-118.html - Input tax credits (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html --- ## ITC-02 — All tiers require Flag: Current Jurisdiction: FED · Family: ITC · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ITC-02/ All tiers require: the supplier's or intermediary's business or trading name; the invoice date, or the date tax was paid or became payable if there is no invoice; and the total amount paid or payable Sources: - Input tax credits (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html --- ## ITC-03 — $100 and over adds Flag: Current Jurisdiction: FED · Family: ITC · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ITC-03/ **$100 and over** adds: an indication of the total GST/HST charged, or that the amount is tax-included at the applicable rate; the status of each supply where the invoice mixes taxable and exempt items; and the supplier's or intermediary's GST/HST registration number Sources: - Input tax credits (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html --- ## ITC-04 — $500 and over adds Flag: Current Jurisdiction: FED · Family: ITC · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ITC-04/ **$500 and over** adds: the buyer's name or that of an authorized agent or representative; a brief description of the property or services; and the terms of payment Sources: - Input tax credits (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html --- ## ITC-05 — Warning. Memorandum 8-4 is live and still uses $30/$150 throughout — see Part 4 Flag: Current Jurisdiction: FED · Family: ITC · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ITC-05/ **Warning.** Memorandum 8-4 is live and still uses $30/$150 throughout — see Part 4. The ITC page itself also carries a stale note calling the current thresholds "proposed" while printing them as live. Cite the thresholds; do not quote CRA's "proposed changes" sentence Sources: - Excise and GST/HST News No. 118 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news118/news118-excise-gst-hst-news-no-118.html --- ## NPO-01 — T1044 is required for a 149(1)(l) organization, or an agricultural organization Flag: Stale — principle only (Stale — principle only (Rev. 19, 2020; thresholds not indexed since 1993)) Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-01/ **T1044** is required for a 149(1)(l) organization, or an agricultural organization, board of trade or chamber of commerce under 149(1)(e), if **any one** of: taxable dividends, interest, rentals or royalties received or receivable exceeded **$10,000** in the fiscal period; total assets at the end of the **immediately preceding** fiscal period exceeded **$200,000** at book value; or a T1044 was required for any previous period. **That third test is permanent** — once triggered, the organization files forever regardless of revenue or assets. Excluded: registered charities, RCAAAs, RNASOs, and 149(1)(i) low-cost-housing corporations. Due six months after the fiscal period end. Penalty $25/day, minimum $100, maximum $2,500 Sources: - T4117 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4117/income-tax-guide-non-profit-organization-information-return.html --- ## NPO-02 — T2 is still required. Every resident corporation except tax-exempt Crown corporations Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-02/ **T2 is still required.** Every resident corporation except tax-exempt Crown corporations, Hutterite colonies and registered charities must file a T2 every tax year even with no tax payable — this expressly includes non-profit organizations, tax-exempt corporations and inactive corporations. Due six months after year end. Where the main purpose is dining, recreational or sporting facilities, s.149(5) deems the property held in trust and a **T3** is required Sources: - Who must file (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/who-file-a-corporation-income-tax-return.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html --- ## NPO-03 — T3010 due within six months of the end of the fiscal period Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-03/ **T3010** due within six months of the end of the fiscal period. A 31 December fiscal period end means 30 June Sources: - When to file the T3010 (primary): https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/filing-t3010-charity-return/when-file.html --- ## NPO-04 — T3010 failure to file Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-04/ **T3010 failure to file:** CRA may revoke charitable status. A revoked charity can no longer issue official donation receipts, is no longer exempt from income tax, and must transfer remaining assets to an eligible donee or pay a revocation tax equal to their full value Sources: - When to file the T3010 (primary): https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/filing-t3010-charity-return/when-file.html --- ## NPO-05 — PSB rebate. Charity Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-05/ **PSB rebate.** Charity: 50% of the federal part of the HST; 82% of the Ontario provincial part for a charity resident only in Ontario. **Qualifying NPO: the same 50% and 82%** — the test is government funding of at least 40% of total revenue, measured on the last day of the claim period. Form GST523-1 allows a lookback to the first fiscal year, or the two immediately preceding fiscal years, where the current year falls short. Forms GST66 and RC7066-SCH. Deadline: four years from the return due date for the claim period Sources: - RC4034 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4034/rc4034-gst-hst-public-service-bodies-rebate.html - GI-176 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-176/public-service-bodies-rebate-charities-resident-only-ontario.html - GI-184 (primary): 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 --- ## NPO-06 — What is a gift — five tests Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-06/ **What is a gift — five tests:** voluntary (a court-ordered donation cannot be receipted); a transfer of **property** (a gift of service is not a gift of property); reduced by any advantage; no donor-directed beneficiary (if the donor retains control it is not a gift at law); conditions precedent met. **Cannot be receipted:** donated services or time; gift certificates donated by the issuer; non-cash gifts whose FMV cannot be determined; gifts in exchange for advertising or sponsorship; lottery tickets; court-ordered donations; admission fees; memberships where the advantage exceeds 80%; purchases from a qualified donee; pledges; loans of property; use of a timeshare; leases of premises. No receipt on behalf of another organization, and none in a name other than the true donor's Sources: - What is a gift (primary): https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/receiving-gifts/what-a-gift.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html --- ## NPO-07 — Split receipting. Eligible amount = FMV of the gift less FMV of the advantage. 80% rule Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-07/ **Split receipting.** Eligible amount = FMV of the gift less FMV of the advantage. **80% rule:** where the advantage exceeds 80% of the gift's FMV, no receipt may be issued unless the donor can establish donative intent to CRA. **De minimis:** advantages with a combined FMV not more than the lesser of **$75 and 10%** of the gift are ignored — but never for cash or near-cash items (redeemable gift certificates, vouchers, coupons), and never for the object of a fundraising event such as the dinner or the green fees. ITA ss.248(30)–(41) Sources: - Split receipting (primary): https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/issuing-receipts/split-receipting.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html --- ## NPO-08 — Required receipt content, cash gifts Flag: Stale — principle only (Stale — principle only (page dated 2018)) Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-08/ **Required receipt content, cash gifts:** a statement that it is an official receipt for income tax purposes; the charity's name and address as on file with CRA; a unique serial number; the CRA registration number; the place of issue; the date or year the gift was received; the date the receipt was issued; the donor's full name including middle initial, and address; the amount of the gift; the amount and description of any advantage; the **eligible amount**; the signature of an authorized individual; and the name and website address of the CRA. Non-cash gifts add the date received, a brief description of the property, and the appraiser's name and address if appraised Sources: - Receipt content (primary): 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 --- ## NPO-09 — Charities use a special net tax calculation — this is a different regime from NPOs Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-09/ **Charities use a special net tax calculation — this is a different regime from NPOs, not a variation of it.** A registered charity generally remits **60% of the GST/HST it was required to charge** on most taxable supplies, whether or not it actually collected the tax, and claims ITCs only on certain items. **100%** is remitted on taxable sales of capital and real property (including deemed sales), appropriations to members, taxable employee benefits, agent and auctioneer supplies, tax collected in error, and bad-debt recoveries on capital or real property. On the ITC side the charity claims **100% ITCs** on purchases of, or improvements to, capital or real property used **primarily (more than 50%)** in commercial activities. Net tax is line 105 minus line 108 Sources: - RC4082 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html --- ## NPO-10 — Election out of the charity net tax calculation — Form GST488 Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-10/ **Election out of the charity net tax calculation — Form GST488.** Available only where the charity makes supplies outside Canada or zero-rated supplies in the ordinary course of business, **or** 90% or more of its supplies are taxable. RC4082 states plainly that **most charities are not eligible**. A charity that elects moves to the general net tax rules and normal ITC entitlement, and may then use the simplified ITC method. Do not present this as a routine planning option Sources: - RC4082 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html --- ## NPO-11 — Designated charities. A charity designated by the Minister so that certain of its exempt Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-11/ **Designated charities.** A charity designated by the Minister so that certain of its exempt services become **taxable when supplied to a GST/HST registrant** — excluding supplies to a public sector body or to a board or commission established by a government or municipality. Both conditions must be met: one of the charity's main purposes is providing employment or employment-related assistance to individuals with disabilities, and it regularly supplies services performed wholly or partly by those individuals. **A designated charity cannot use the charity net tax calculation** and must use the general rules. Application is in writing to the Public Service Bodies and Governments Division, GST/HST Rulings Directorate Sources: - RC4082 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html --- ## NPO-12 — Charity small supplier — two independent gateways, and the order matters Flag: Current Jurisdiction: FED · Family: NPO · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/NPO-12/ **Charity small supplier — two independent gateways, and the order matters.** A charity is a small supplier if it meets **either** the **$250,000 gross revenue test** or the **$50,000 taxable supplies test** — only one is needed. RC4082: "If your charity is a small supplier under the gross revenue test, you do not have to do this test." So $250,000 is checked first and makes the $50,000 test moot; $50,000 only matters for a charity that fails $250,000. The gross revenue test ignores whether the supplies were taxable. First fiscal year: automatically a small supplier. Second: test year one. Third or later: small supplier if **either** of the two previous years was $250,000 or less. Registration is mandatory only where the charity fails **both** tests Sources: - RC4082 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html - GI-067 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-067/basic-gst-hst-guidelines-charities.html --- ## ON-01 — ONCA in force 19 October 2021; the transition period ended 18 October 2024 Flag: Current Jurisdiction: ON · Family: ON · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ON-01/ ONCA in force 19 October 2021; the transition period ended 18 October 2024. A **public benefit corporation** is a charitable corporation, or a non-charitable corporation receiving more than $10,000 per financial year in donations from non-members or in government grants Sources: - ONCA rules (primary): https://www.ontario.ca/page/rules-not-profit-and-charitable-corporations --- ## ON-02 — Audit and review thresholds. Public benefit corporation Flag: Current Jurisdiction: ON · Family: ON · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ON-02/ **Audit and review thresholds.** Public benefit corporation: revenue $500,000 or more — audit; over $100,000 and under $500,000 — review engagement; $100,000 or less — may waive. Non-public-benefit corporation: revenue more than $500,000 — review engagement; $500,000 or less — may waive Sources: - ONCA rules (primary): https://www.ontario.ca/page/rules-not-profit-and-charitable-corporations --- ## ON-03 — Waiving an audit or review engagement requires an extraordinary resolution Flag: Current Jurisdiction: ON · Family: ON · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ON-03/ Waiving an audit or review engagement requires an **extraordinary resolution** — at least 80% of votes cast at a special members' meeting, or the written consent of all voting members Sources: - ONCA rules (primary): https://www.ontario.ca/page/rules-not-profit-and-charitable-corporations --- ## ON-04 — EHT exemption eligibility — all must apply Flag: Current Jurisdiction: ON · Family: ON · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ON-04/ **EHT exemption eligibility** — all must apply: an eligible employer under the EHT Act; you pay income taxes; Ontario payroll for the year **including associated employers** is less than $5 million, or you are a registered charity; and you are not under the control of any level of government. Annual return and payment due **15 March**. Monthly instalments once Ontario payroll exceeds $1.2 million. Rates and the exemption amount: see ANN-08 Sources: - Ontario EHT (primary): https://www.ontario.ca/document/employer-health-tax-eht --- ## ON-05 — WSIB general registration. Most Ontario businesses with employees Flag: Current Jurisdiction: ON · Family: ON · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ON-05/ **WSIB general registration.** Most Ontario businesses with employees, including family members and subcontractors, must register. **Ten calendar days from hiring the first employee.** Mandatory industries include construction, restaurants and bars, sales and services, agriculture, manufacturing, trucking and transportation. Non-construction business owners are not automatically covered but may buy optional insurance Sources: - How to register (primary): https://www.wsib.ca/en/howtoregister --- ## ON-06 — WSIB expanded compulsory coverage in construction Flag: Current Jurisdiction: ON · Family: ON · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/ON-06/ **WSIB expanded compulsory coverage in construction.** People who own or run a construction business, with or without employees, must have coverage and must register, with exceptions. Reaches independent operators, sole proprietors, some partners and some executive officers. **Independent operator test — all four:** performs or manages Class G construction work; has no employees; works as a contractor or subcontractor for more than one person over an 18-month period; and reports as self-employed to a government agency such as CRA. **Home-renovation exemption:** not required where the business only repairs or renovates private residences and is hired and paid directly by the homeowner or resident — employees must still be covered, the exemption is not retroactive, and WSIB must be contacted within 10 business days. Insurable earnings for independent operators: 100% of contract value for labour only, 60% where labour plus major materials and labour is not separately verifiable, 33.3% for labour plus heavy construction equipment Sources: - Expanded compulsory coverage (primary): https://www.wsib.ca/en/businesses/registration-and-coverage/expanded-compulsory-coverage-construction-industry - Independent operators (primary): https://www.wsib.ca/en/independent-operators-construction --- ## PAY-01 — Employee vs. self-employed. RC4110 was cancelled 30 January 2026 and replaced by web Flag: Current Jurisdiction: FED · Family: PAY · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/PAY-01/ **Employee vs. self-employed.** RC4110 was cancelled 30 January 2026 and replaced by web guidance. Common-law two-step test outside Quebec: first determine the parties' intention, then test whether the facts reflect it against control, tools and equipment, ability to subcontract or hire assistants, degree of financial risk, responsibility for investment and management, and opportunity for profit. Leading cases: *Wiebe Door*, *Sagaz*, *Connor Homes*. Quebec uses a three-step civil-law approach Sources: - Employee or self-employed (primary): https://www.canada.ca/en/revenue-agency/services/tax/canada-pension-plan-cpp-employment-insurance-ei-rulings/employee-self-employed.html --- ## PAY-02 — T4A. Issue where tax was withheld from any payment Flag: Current Jurisdiction: FED · Family: PAY · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/PAY-02/ **T4A.** Issue where tax was withheld from any payment, or where total payments in the calendar year exceeded **$500**. This is a CRA administrative policy, not a statutory threshold. CRA is generally not assessing penalties for box 048 failures, with a carve-out beginning in 2025 for the trucking industry paying CCPCs. Do **not** use a T4A for construction subcontractors where construction is the payer's main business (use T5018), for government service contract payments (T1204), or for non-residents (NR4 / T4A-NR) Sources: - T4A slip (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t4a-information-payers/t4a-slip.html --- ## PAY-03 — T5018. Required where more than 50% of the business's income-earning activities are Flag: Current Jurisdiction: FED · Family: PAY · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/PAY-03/ **T5018.** Required where more than 50% of the business's income-earning activities are construction, payments were to Canadian-resident subcontractors for construction services, and total payments to that subcontractor in the period exceeded **$500** excluding GST/HST. Report on a paid basis. **Include GST/HST and PST in box 22.** Deadline: six months after the end of the reporting period chosen (calendar year or fiscal period) Sources: - T5018 slip (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t5018-slip-statement-contract-payments.html --- ## PAY-04 — Information return deadlines. T4, T4A, T4A-NR, T4A-RCA and T4PS Flag: Current Jurisdiction: FED · Family: PAY · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/PAY-04/ **Information return deadlines.** T4, T4A, T4A-NR, T4A-RCA and T4PS: last day of February following the calendar year. T5018: six months after the reporting period end. T1204: 31 March. Business stops operating: 30 days. Death of a partner or sole proprietor: 90 days Sources: - When to file (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html --- ## PAY-05 — Remitter types, by average monthly withholding amount measured two calendar years back Flag: Current Jurisdiction: FED · Family: PAY · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/PAY-05/ **Remitter types**, by average monthly withholding amount measured two calendar years back. Quarterly, new small employer: MWA under $1,000 with a perfect compliance record and an account open under 12 months. Quarterly, small employer: AMWA under $3,000, perfect compliance, account open 12 months or more. Both due 15 April, 15 July, 15 October, 15 January. Regular: AMWA under $25,000, due the 15th of the following month. Accelerated threshold 1: AMWA $25,000 to $99,999.99, twice monthly. Accelerated threshold 2: AMWA $100,000 or more, up to four times monthly Sources: - Remitting due dates (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html --- ## PAY-06 — Late remittance penalties Flag: Current Jurisdiction: FED · Family: PAY · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/PAY-06/ **Late remittance penalties:** 3% (1–3 days late), 5% (4–5), 7% (6–7), 10% (more than 7 days or no remittance), 20% for a second or subsequent occurrence in a calendar year where knowingly or through gross negligence Sources: - Remitting due dates (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html --- ## PAY-07 — Information return late penalties. Each slip is one return Flag: Current Jurisdiction: FED · Family: PAY · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/PAY-07/ **Information return late penalties.** Each slip is one return; the penalty is $100 or the calculated amount, whichever is more. Legislated scale, per day to a 100-day maximum: 1–50 slips $10/day to $1,000; 51–500 $15/day to $1,500; 501–2,500 $25/day to $2,500; 2,501–10,000 $50/day to $5,000; 10,001+ $75/day to $7,500. **Relieving administrative policy** for T4, T4A, T5018, NR4, T4E and T5 — this is the tier most small employers actually face: **1–5 slips = $100 flat**; 6–10 = $5/day to $500; 11–50 = $10/day to $1,000; then the legislated scale Sources: - When to file (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html --- ## PAY-08 — Record of Employment. Paper Flag: Current Jurisdiction: FED · Family: PAY · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/PAY-08/ **Record of Employment.** Paper: within 5 calendar days of either the first day of the interruption of earnings or the day the employer becomes aware of it. Electronic, weekly, biweekly or semi-monthly pay periods: up to 5 calendar days after the end of the pay period in which the interruption occurs. Electronic, monthly or 13 pay periods a year: the earlier of 5 calendar days after the pay period ends and 15 calendar days after the first day of the interruption. Electronic filers need not give the employee a paper copy Sources: - ROE guide (primary): https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/roe-guide.html --- ## PAY-09 — T5018 anti-avoidance Flag: Current Jurisdiction: FED · Family: PAY · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/PAY-09/ T5018 anti-avoidance: contractors who plan with subcontractors to conceal underground activity face criminal prosecution and penalties of up to **200%** of the tax avoided Sources: - When to file (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html --- ## RATE-01 — Rates — see ANN-01 in Part 3. Rates move; keep them in the annual table Flag: Current Jurisdiction: MULTI · Family: RATE · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/RATE-01/ Rates — see ANN-01 in Part 3. Rates move; keep them in the annual table Sources: - Rate table (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html --- ## RATE-02 — Place of supply, services. General Rule 1 Flag: Current Jurisdiction: MULTI · Family: RATE · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/RATE-02/ Place of supply, **services**. General Rule 1: the province of the recipient's Canadian home or business address obtained in the ordinary course of business. Where several addresses exist, the one most closely connected with the supply — generally the contracting address. Email and IP addresses do not qualify as addresses. A PO box does not qualify as a home or business address but can qualify under the residual test. General Rule 2 applies where no Canadian address is obtained: the province where the Canadian element of the service is performed Sources: - Memorandum 3-3-6 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-3-6/plc-spply-prvnc-gnrl-rls-fr-srvcs.html --- ## RATE-03 — Advisory, consulting and professional services fall under the RATE-02 general rules Flag: Current Jurisdiction: MULTI · Family: RATE · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/RATE-03/ Advisory, consulting and professional services fall under the RATE-02 general rules, not the personal-services rule Sources: - Memorandum 3-3-6 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-3-6/plc-spply-prvnc-gnrl-rls-fr-srvcs.html --- ## REC-01 — Retention period Flag: Current Jurisdiction: FED · Family: REC · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REC-01/ Retention period: six years from the end of the last tax year the records relate to Sources: - Keeping Records (RC188) (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc188/keeping-records.html --- ## REC-02 — Early destruction requires written CRA permission Flag: Current Jurisdiction: FED · Family: REC · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REC-02/ Early destruction requires written CRA permission. Destroying records without it may lead to prosecution Sources: - Where to keep records (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html --- ## REC-03 — Indefinite retention Flag: Current Jurisdiction: FED · Family: REC · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REC-03/ Indefinite retention: records covering long-term property acquisition and disposal, the share registry, and other historical information affecting a sale, liquidation or wind-up Sources: - Where to keep records (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html --- ## REC-04 — Records must be kept at a Canadian residence or place of business Flag: Current Jurisdiction: FED · Family: REC · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REC-04/ Records must be kept at a Canadian residence or place of business, unless CRA permits otherwise. Relevant to cloud storage questions Sources: - Where to keep records (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc188/keeping-records.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc188/keeping-records.html --- ## REG-01 — Small supplier threshold Flag: Current Jurisdiction: FED · Family: REG · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REG-01/ Small supplier threshold: $30,000 in worldwide taxable supplies in a single calendar quarter, or over four consecutive calendar quarters Sources: - Small suppliers (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/2-2/small-suppliers.html --- ## REG-02 — Small supplier threshold, public service bodies Flag: Current Jurisdiction: FED · Family: REG · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REG-02/ Small supplier threshold, public service bodies: $50,000. Charities and public institutions have an alternative $250,000 gross revenue test Sources: - Small suppliers (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/2-2/small-suppliers.html --- ## REG-03 — Annual reporting period assigned where annual taxable supplies are $1,500,000 or less Flag: Current Jurisdiction: FED · Family: REG · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REG-03/ Annual reporting period assigned where annual taxable supplies are $1,500,000 or less. Quarterly where more than $1,500,000 but not more than $6,000,000. Monthly above $6,000,000 Sources: - RC4022 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html --- ## REG-04 — Annual filer Flag: Current Jurisdiction: FED · Family: REG · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REG-04/ Annual filer: return and payment due three months after fiscal year end Sources: - Reporting deadlines (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html --- ## REG-05 — Individual with business income and a 31 December year end Flag: Current Jurisdiction: FED · Family: REG · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REG-05/ Individual with business income and a 31 December year end: return due 15 June, net tax remittance due 30 April. The split catches sole proprietors every year Sources: - Reporting deadlines (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html --- ## REG-06 — Instalments due within one month after the end of each fiscal quarter Flag: Current Jurisdiction: FED · Family: REG · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REG-06/ Instalments due within one month after the end of each fiscal quarter Sources: - Reporting deadlines (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html --- ## REG-07 — Electronic filing mandatory for all registrants for reporting periods beginning in 2024 Flag: Current Jurisdiction: FED · Family: REG · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REG-07/ Electronic filing mandatory for all registrants for reporting periods beginning in 2024 or later, except selected listed financial institutions and most charities. The former $1,500,000 e-filing threshold was removed Sources: - Reporting deadlines (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html --- ## REG-08 — Late-filing penalty Flag: Current Jurisdiction: FED · Family: REG · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REG-08/ Late-filing penalty: A + (B × C), where A = 1% of the amount owing, B = 25% of A, C = complete months overdue to a maximum of 12. No penalty where nil or a refund is due. Demand to file adds $250. Failure to file electronically: $100 first occurrence, $250 each subsequent return. The penalty is not income-tax deductible Sources: - Filing penalties (primary): 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 --- ## REG-09 — Quick method Flag: Current Jurisdiction: FED · Family: REG · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/REG-09/ Quick method: eligibility is $400,000 in worldwide taxable supplies including associates. 1% credit on the first $30,000 of eligible supplies each fiscal year. **Bookkeeping, accounting, financial consulting, tax consulting, tax return preparation, legal and actuarial services are excluded** — BOS itself cannot use it. Election on Form GST74 Sources: - RC4058 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4058/quick-method-accounting-gst-hst.html --- ## TAX-01 — T2 deadline Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-01/ **T2 deadline:** six months after year end. Balance due two months after year end, or **three months** for a corporation that was a CCPC throughout the year, claimed the small business deduction in the current or previous year, and whose previous-year taxable income (with associated corporations) did not exceed its business limit. A return must be filed within three years of year end to receive a refund Sources: - When to file a T2 (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/when-file-your-corporation-income-tax-return.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html --- ## TAX-02 — Corporate instalments Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-02/ **Corporate instalments:** not required where tax payable is $3,000 or less in either the current or previous tax year, or in the corporation's first tax year. Monthly by default. Quarterly is available only to a CCPC with a perfect compliance history, taxable income of $500,000 or less and taxable capital of $10 million or less, in each case including associated corporations. Instalment penalty applies only where instalment interest exceeds $1,000 Sources: - Instalment requirements (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/paying-instalments/instalment-requirements.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html --- ## TAX-03 — T1, self-employed Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-03/ **T1, self-employed:** file by 15 June; **any balance owing is still due 30 April.** Personal instalments required where net tax owing exceeds $3,000 ($1,800 Quebec) in the current year and in either of the two prior years. Instalment dates 15 March, 15 June, 15 September, 15 December Sources: - Filing dates (primary): https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/important-dates-individuals/filing-dates-tax-return.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/5000-g.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/5000-g.html --- ## TAX-04 — Mandatory T2 e-filing for tax years starting after 2023. Exceptions Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-04/ **Mandatory T2 e-filing** for tax years starting after 2023. Exceptions: insurance corporations, non-resident corporations, functional-currency filers, and corporations exempt from tax under s.149 — which means a 149(1)(l) NPO is not forced to e-file. $1,000 penalty for non-compliance Sources: - Completing your T2 (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/completing-your-corporation-income-tax-t2-return.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html --- ## TAX-05 — Meals and entertainment Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-05/ **Meals and entertainment:** 50% of the lesser of the amount incurred and a reasonable amount. Exceptions: businesses that regularly provide food or entertainment for compensation; costs billed to a client and shown on the bill; amounts included in an employee's income for a remote or special work location; **up to six all-staff events a year**; fundraising events mainly for a registered charity; and meals at a temporary construction work camp. Long-haul truck drivers 80%. Self-employed foot and bicycle couriers: $23/day flat Sources: - Line 8523 (primary): 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 - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html --- ## TAX-06 — Business use of home Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-06/ **Business use of home:** deductible where the space is the principal place of business, or is used only to earn business income and regularly to meet clients. Allocate on a reasonable basis. **Cannot create or increase a business loss;** the unused amount carries forward. Line 9945, T2125 Part 7. Claiming CCA on the business portion triggers capital gain and recapture rules on sale Sources: - Business-use-of-home (primary): 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 - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html --- ## TAX-07 — Vehicle logbook Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-07/ **Vehicle logbook:** business kilometres ÷ total kilometres × total vehicle expenses. Business parking and supplementary business insurance are 100% deductible. Full-year log per business trip showing date, destination, purpose and kilometres, plus opening and closing odometer readings. Simplified method: after one full base year, a three-month sample may project annual business use, valid only while the result stays within 10% of the base year. Keep the 12-month base logbook six years from the end of the last tax year it is used for. Separate records per vehicle Sources: - Motor vehicle records (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-expenses/motor-vehicle-expenses/motor-vehicle-records.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html --- ## TAX-08 — Immediate expensing has expired, and the two deadlines differ. For a CCPC Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-08/ **Immediate expensing has expired, and the two deadlines differ.** For a **CCPC**, the property had to become available for use **before 1 January 2024**. For an individual, or a partnership all of whose members are individuals, **before 1 January 2025**. While in effect: up to $1.5 million per tax year, shared among associated members, prorated for short years, capped at income from the business before CCA, no carry-forward. Successors: the Reaccelerated Investment Incentive for property acquired on or after 1 January 2025 and available for use before 2034, and a proposed 100% first-year CCA for eligible manufacturing and processing buildings acquired after 3 November 2025 Sources: - Finance Canada (primary): https://www.canada.ca/en/department-finance/news/2022/02/expansion-of-the-eligibility-for-tax-support-for-business-investments.html - T4012 What's New (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide-whats-new.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html --- ## TAX-09 — CCA classes — the rate table. Common ones Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-09/ **CCA classes** — the rate table. Common ones: Class 1 = 4%, Class 8 = 20%, Class 10 and 10.1 = 30%, Class 12 = 100%, Class 14.1 = 5%, Class 50 = 55%, Class 53 = 50% Sources: - CCA classes (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html --- ## TAX-10 — Holdbacks, income tax side. The only CRA guidance is archived. IT-92R2 (1983) Flag: Archived — caveat required (**Archived — caveat required**) Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-10/ **Holdbacks, income tax side.** The only CRA guidance is archived. IT-92R2 (1983): a progress billing less holdback becomes receivable and must be included in income when the purchaser or their architect or engineer approves it for payment. The aggregate of holdbacks becomes receivable on the **later of** the day the architect or engineer issues the final certificate of completion and the day the provincial lien period expires. A contractor may instead consistently include all amounts billed, and CRA will accept that if applied consistently. A holdback withheld from a subcontractor is deductible only once the liability is established by the required certificate. **Say "archived guidance" in any post that uses this** Sources: - IT-92R2 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it92r2/archived-income-contractors.html --- ## TAX-11 — Inventory Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-11/ **Inventory:** two acceptable valuation methods — fair market value of the entire inventory, or the lower of cost and FMV item by item or by class. The method chosen must be used consistently in later years Sources: - Inventory and COGS (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/small-businesses-self-employed-income/business-income-tax-reporting/inventory-cost-goods-sold.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-1.html --- ## TAX-12 — Late-filing penalties. T2 and T1 Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-12/ **Late-filing penalties.** T2 and T1: 5% of the balance owing plus 1% per complete month, to a maximum of 12 months. Repeat case (a demand to file plus a failure-to-file penalty assessed in one of the three previous years): 10% plus 2% per month to 20 months. Repeated failure to report income: applies where $500 or more was unreported in the current year and in one of the three previous years; penalty is the lesser of 10% of the unreported amount and 50% of the understated tax net of amounts withheld. Interest compounds daily Sources: - T2 penalties (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/avoiding-penalties.html - T1 penalties (primary): https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/interest-penalties/late-filing-penalty.html - https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html --- ## TAX-13 — CRA sign-in. My Business Account, My Account and Represent a Client are now reached Flag: Current Jurisdiction: FED · Family: TAX · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TAX-13/ **CRA sign-in.** My Business Account, My Account and Represent a Client are now reached through one page. The old standalone My Business Account URL 301-redirects Sources: - CRA sign-in (primary): https://www.canada.ca/en/revenue-agency/services/e-services/cra-login-services.html --- ## TIM-01 — General rule (ETA s.168(1)) Flag: Current Jurisdiction: FED · Family: TIM · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TIM-01/ General rule (ETA s.168(1)): tax is payable on the **earlier of** the day consideration is paid and the day it becomes due. Consideration becomes due on the earliest of the invoice date, the day the supplier first issues the invoice, the day the supplier would have issued it but for undue delay, and the day the recipient must pay under a written agreement (s.152(1)) Sources: - RC4022 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html --- ## TIM-02 — Deposits (s.168(9)) — ⚠ source does not support this half Flag: Unconfirmed (Current (prepayments, s.133) · **Unconfirmed (deposits, s.168(9))**) Jurisdiction: FED · Family: TIM · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TIM-02/ **Deposits** (s.168(9)) — ⚠ **source does not support this half.** The mirror of Memorandum 3-1 (`Sources/GST-HST Memorandum 3-1 — Liability for Tax.md`) contains no reference to s.168(9) and does not use the word "deposit" anywhere; the only 168-series provision it cites is s.168(8), an unrelated combined-supply rule. Find a source that actually states the deposit rule before publishing on it. The rule as understood: a deposit is security for a future obligation and is not consideration until the supplier applies it against the price or the customer forfeits it — refundable or not. **Prepayments are a different rule:** s.133 deems the agreement itself to be the supply, so tax applies to a prepayment even though nothing has been delivered. CRA does not use the word "retainer" — describe the mechanism, not the label Sources: - Memorandum 3-1 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-1/liability-tax.html --- ## TIM-03 — Progress payments (s.168(2), s.152(1)(c)) Flag: Stale — principle only (Stale — principle only (examples use 7% GST)) Jurisdiction: FED · Family: TIM · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TIM-03/ **Progress payments** (s.168(2), s.152(1)(c)): tax on each progress payment is payable on the earlier of payment and the contractual due date, even if nothing is actually paid. A payment application awaiting third-party certification is not an invoice Sources: - Memorandum 19-1 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/19-1/real-property-gst-hst.html --- ## TIM-04 — Gift certificates and gift cards (s.181.2) Flag: Stale — principle only Jurisdiction: FED · Family: TIM · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TIM-04/ **Gift certificates and gift cards** (s.181.2): issuing or selling a gift certificate for consideration is deemed not to be a supply and attracts no GST/HST. On redemption it is consideration for the underlying supply and tax applies then, calculated on the **full** price. CRA's example: a $100 item plus $5 GST, less a $20 certificate, means the customer pays $85 — tax is still calculated on $100. A gift card qualifies if it has a stated monetary value, was issued for consideration, is accepted as payment, imposes no obligation on the bearer beyond presentation, and has no intrinsic value Sources: - P-202 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-202/gift-certificates.html --- ## TIM-05 — Pass-through costs and agency. Incurred as agent Flag: Stale — principle only Jurisdiction: FED · Family: TIM · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TIM-05/ **Pass-through costs and agency.** Incurred **as agent**: the reimbursement is not consideration for a supply, is not taxable, and the agent claims no ITC. Incurred **as principal** and rebilled: it is part of the consideration for the agent's own supply and is fully taxable, and the agent claims the ITC. CRA closes the labelling loophole explicitly — a cost "forms part of the payment for the agent's service, even though [it] may be separately itemized and listed as a 'reimbursement' on an invoice." Three essential qualities of agency: consent of both parties, authority to affect the principal's legal position, and the principal's control. CRA also treats the bookkeeping as evidence — a true agent does not record the amount as its own expense Sources: - P-182R (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-182r/agency.html - P-209R (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-209r/lawyers-disbursements.html --- ## TIM-06 — Holdbacks (s.168(7)) Flag: Current Jurisdiction: FED · Family: TIM · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/TIM-06/ **Holdbacks** (s.168(7)): where the recipient retains part of the consideration pending performance, tax on the held-back amount is payable on the **earlier of** the day the holdback is paid out and the day the holdback period expires. Applies only where the holdback is required by federal or provincial law, or by a **written agreement** for the construction, renovation, alteration or repair of real property, a ship or other marine vessel. A voluntary holdback does not defer tax. Where a supplier collects tax before it is payable, it must still remit it for the period collected Sources: - Memorandum 19-1 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/19-1/real-property-gst-hst.html - Home construction (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-home-construction.html --- ## XB-01 — Zero-rated exports of goods, Schedule VI Part V s.1 (export by the recipient) Flag: Current Jurisdiction: FED · Family: XB · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/XB-01/ **Zero-rated exports of goods**, Schedule VI Part V s.1 (export by the recipient). All conditions must be met: the recipient is not a consumer; the goods are not excisable; they are exported as soon as is reasonable; they are not acquired for consumption, use or supply in Canada first; they are not further processed except as incidental to transport; and the supplier keeps evidence of export satisfactory to the Minister. Section 12 covers export by the supplier — shipping to a destination outside Canada named in the contract for carriage, transferring possession to a common carrier for shipment abroad, or mailing or couriering to an address outside Canada Sources: - Imports and exports (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-imports-exports.html --- ## XB-02 — Zero-rated exports of services, Schedule VI Part V s.7 Flag: Current Jurisdiction: FED · Family: XB · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/XB-02/ **Zero-rated exports of services**, Schedule VI Part V s.7: a general zero-rating for services supplied to a non-resident, subject to the exclusions in paras (a)–(h). Note the trap — **advisory, consulting and professional services are excluded from s.7** and must qualify under s.9 or s.23 instead. Also excluded: services rendered to an individual while in Canada, and services in respect of real property in Canada or tangible personal property situated in Canada when performed. Services performed wholly outside Canada, or relating to real property outside Canada, are not taxable at all Sources: - Memorandum 4-5-3 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/4-5-3/exports-services-intangible-personal-property.html --- ## XB-03 — Marketplace facilitator rules, effective 1 July 2021. Three streams Flag: Current Jurisdiction: FED · Family: XB · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/XB-03/ **Marketplace facilitator rules**, effective 1 July 2021. Three streams: cross-border digital products and services; qualifying goods supplied in Canada including from fulfilment warehouses; and platform-based short-term accommodation. Registration threshold is $30,000 CAD of applicable revenues over any 12-month period beginning on or after 1 July 2021. A registered distribution platform operator collects, reports and remits on supplies facilitated through its platform by vendors not registered under the normal rules; for qualifying goods, the supply is **deemed made by the platform operator**. Digital and accommodation streams may use the simplified regime; the goods stream must use the normal regime Sources: - Digital economy (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy-gsthst.html --- ## XB-04 — Foreign currency conversion, ETA s.159 Flag: Stale — principle only (Stale — principle only (rate box shows NS at 15%)) Jurisdiction: FED · Family: XB · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rules/XB-04/ **Foreign currency conversion**, ETA s.159: convert at the value of the foreign currency in Canadian dollars on the day the GST/HST is payable, or on another day CRA accepts — the day consideration is paid, the day the currency was acquired, or an average rate for the month in which tax became payable. Acceptable sources: the source actually used for the conversion, the source the person normally uses, a Canadian chartered bank, the Bank of Canada, or the CBSA value-for-duty rate. A rate database that does not actually buy and sell currency is **not** acceptable. The chosen day and source must be applied consistently for a reasonable period, such as one year, and documented. Weekends and holidays use the previous business day. Supplier and recipient need not use the same method Sources: - Memorandum 3-6 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-6/conversion-foreign-currency.html --- ## ANN-01 — GST/HST rates Flag: Current Jurisdiction: MULTI · Family: ANN · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rates/ANN-01/ GST 5%: AB, BC, MB, NT, NU, QC, SK, YT. HST: **ON 13%**, **NS 14%** (reduced from 15% effective 1 April 2025), NB 15%, NL 15%, PEI 15% Sources: - Rate table (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html --- ## ANN-02 — PST, where separate Flag: Current Jurisdiction: MULTI · Family: ANN · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rates/ANN-02/ BC 7%, MB 7%, SK 6%, QC 9.975% Sources: - Rate table (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html --- ## ANN-03 — CPP Flag: Current Jurisdiction: MULTI · Family: ANN · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rates/ANN-03/ YMPE $74,600; basic exemption $3,500; maximum contributory earnings $71,100; rate 5.95%; maximum employee and employer contribution $4,230.45; maximum self-employed $8,460.90 Sources: - CPP rates (primary): 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 --- ## ANN-04 — CPP2 Flag: Current Jurisdiction: MULTI · Family: ANN · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rates/ANN-04/ YAMPE $85,000; rate 4%; maximum employee and employer contribution $416 each; maximum self-employed $832 Sources: - CPP2 rates (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html --- ## ANN-05 — EI, outside Quebec Flag: Current Jurisdiction: MULTI · Family: ANN · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rates/ANN-05/ Maximum insurable earnings $68,900; employee rate 1.63%; maximum employee premium $1,123.07; **employer multiplier 1.4**; maximum employer premium $1,572.30. Quebec rate 1.30% Sources: - EI rates (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html --- ## ANN-06 — Reasonable per-km allowance Flag: Current Jurisdiction: MULTI · Family: ANN · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rates/ANN-06/ Provinces: **73 cents** for the first 5,000 km, **67 cents** thereafter. Territories: 77 and 71 cents Sources: - Finance Canada, 14 Jan 2026 (primary): https://www.canada.ca/en/department-finance/news/2026/01/government-announces-the-2026-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.html --- ## ANN-07 — Other automobile limits Flag: Current Jurisdiction: MULTI · Family: ANN · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rates/ANN-07/ Taxable-benefit operating cost rate 34 cents/km (31 cents for auto sellers and lessors); Class 10.1 CCA ceiling $39,000; lease deduction $1,100/month; interest deduction $350/month Sources: - Finance Canada, 14 Jan 2026 (primary): https://www.canada.ca/en/department-finance/news/2026/01/government-announces-the-2026-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.html --- ## ANN-08 — Ontario EHT Flag: Current Jurisdiction: ON · Family: ANN · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rates/ANN-08/ Exemption **$1,000,000**, next indexed 1 January 2029. Rates on total Ontario remuneration before the exemption: up to $200,000 — 0.98%; to $230,000 — 1.101%; to $260,000 — 1.223%; to $290,000 — 1.344%; to $320,000 — 1.465%; to $350,000 — 1.586%; to $380,000 — 1.708%; to $400,000 — 1.829%; **over $400,000 — 1.95%** Sources: - Ontario EHT (primary): https://www.ontario.ca/document/employer-health-tax-eht --- ## ANN-09 — Prescribed interest, Q3 2026 Flag: Current Jurisdiction: MULTI · Family: ANN · Verified: 2026-08-27 Permalink: https://rules.backofficestars.ca/rates/ANN-09/ Overdue taxes, CPP and EI: **7%**. Corporate overpayments 3%; non-corporate overpayments 5%. Taxable-benefit loan rate 3% Sources: - 2026 Q3 (primary): https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q3.html --- ## Do not cite ### 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 ### 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 ### B-067 and P-061 (grants and subsidies) Banned for: ALL — including the phrase "public purpose" The document: ### P-239, "arranging for" in the definition of financial service Banned for: ALL The document: ### GST 300-6-13 (construction contracts) and 300-6-14 (holdbacks) Banned for: ALL The document: ### .../gst-hst-businesses/complete-file-return/penalties-interest.html Banned for: ALL The document: ### Old My Business Account URL Banned for: ALL The document: ### 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 ### 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 ### 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 ### "CRA memorandum 300-4" (health services) Banned for: ALL The document: ### Old "what is a gift" path under /issuing-receipts/ Banned for: ALL The document: ### 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 ### 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 ### 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: ### 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 --- ## Known gaps ### Volunteer reimbursements Status: open 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 ### Place of supply for goods Status: open RATE-02 covers services only. The delivery-based rule for goods is not yet verified ### Payment processor fees Status: open 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 ### Real property and construction HST Status: open Residential vs commercial, new housing rebate, self-supply rules. Memorandum 19-1 is the likely home. Not yet extracted ### Referral fees between advisors Status: open No CRA source exists for the fact pattern. Do not state a position — see EXM-F06 ### ~~Charity GST/HST net tax calculation~~ OPENED AND CLOSED 28 Aug 2026 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 ### US state sales tax nexus Status: open Outside CRA entirely. Needs a separate non-CRA source if the e-commerce posts go there ### Effective date for chiropractic and physiotherapy exemption Status: open No canada.ca page gives one. The 2013 date often attached to them actually belongs to the qualifying-health-care-supply rule (EXM-H06) ### Unincorporated NPOs and the T2 Status: open CRA never uses the phrase. That they fall outside NPO-02 is an inference from the scope of "corporations", not a stated rule ### ~~RC4034 government-funding worksheet~~ CLOSED 28 Aug 2026 Status: closed 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