# BOS CRA Rules

> A reference database of Canada Revenue Agency and Ontario accounting rules.
> Every anchor carries a source, a date a person verified it, and a flag stating
> how far it can be trusted. Anchor IDs are permanent — cite by ID.

No automated source check has run yet. The weekly watch is not live. Newest manual verification: 2026-08-27.

## Read this first

- Rates: a figure is authoritative only on https://rules.backofficestars.ca/rates/. Figures quoted
  inside the mirrored CRA documents on this site are frequently out of date.
- Do not cite: https://rules.backofficestars.ca/do-not-cite/ lists cancelled and superseded sources,
  some of which CRA still serves in full with no banner on the page itself.
- Gaps: https://rules.backofficestars.ca/gaps/ lists questions this database cannot answer. If a
  question is listed there, say so rather than answering it.

## 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 Cite it only with the caveat that it is no longer maintained.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 Do not publish from this alone.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.

## Rules

- [EXM-F01] A financial service is anything in paragraphs (a)–(m) of ETA 123(1) that is not excluded — Current — https://rules.backofficestars.ca/rules/EXM-F01/index.md
- [EXM-F02] Exempt — Current — https://rules.backofficestars.ca/rules/EXM-F02/index.md
- [EXM-F03] Taxable — Current — https://rules.backofficestars.ca/rules/EXM-F03/index.md
- [EXM-F04] Taxable — Stale — principle only — https://rules.backofficestars.ca/rules/EXM-F04/index.md
- [EXM-F05] Mutual fund trailing commissions are now taxable. CRA — Current — https://rules.backofficestars.ca/rules/EXM-F05/index.md
- [EXM-F06] Referral fees between advisors — Unconfirmed — https://rules.backofficestars.ca/rules/EXM-F06/index.md
- [EXM-H01] Exemption lives in Schedule V, Part II, s.7 ETA — Current — https://rules.backofficestars.ca/rules/EXM-H01/index.md
- [EXM-H02] Exempt — Current — https://rules.backofficestars.ca/rules/EXM-H02/index.md
- [EXM-H03] Psychotherapy and counselling therapy — Current — https://rules.backofficestars.ca/rules/EXM-H03/index.md
- [EXM-H04] Registered massage therapy is taxable. It is not on the s.1 practitioner list. CRA — Current — https://rules.backofficestars.ca/rules/EXM-H04/index.md
- [EXM-H05] Bundling trap. A taxable component inside a flat fee can make the whole fee taxable — Current — https://rules.backofficestars.ca/rules/EXM-H05/index.md
- [EXM-H06] Qualifying health care supply rule. An otherwise-exempt service that is not a qualifying — Stale — principle only — https://rules.backofficestars.ca/rules/EXM-H06/index.md
- [EXM-N01] Memberships are exempt only if members receive the listed benefits and nothing more — Current — https://rules.backofficestars.ca/rules/EXM-N01/index.md
- [EXM-N02] Discounts count whether or not the member uses them. CRA's example — Current — https://rules.backofficestars.ca/rules/EXM-N02/index.md
- [EXM-N03] Grants and subsidies. General rule — Current — https://rules.backofficestars.ca/rules/EXM-N03/index.md
- [EXM-N04] Sponsorship. ETA s.135 — Current — https://rules.backofficestars.ca/rules/EXM-N04/index.md
- [ITC-01] Documentary thresholds are under $100 / $100 to $499.99 / $500 or more — Current — https://rules.backofficestars.ca/rules/ITC-01/index.md
- [ITC-02] All tiers require — Current — https://rules.backofficestars.ca/rules/ITC-02/index.md
- [ITC-03] $100 and over adds — Current — https://rules.backofficestars.ca/rules/ITC-03/index.md
- [ITC-04] $500 and over adds — Current — https://rules.backofficestars.ca/rules/ITC-04/index.md
- [ITC-05] Warning. Memorandum 8-4 is live and still uses $30/$150 throughout — see Part 4 — Current — https://rules.backofficestars.ca/rules/ITC-05/index.md
- [NPO-01] T1044 is required for a 149(1)(l) organization, or an agricultural organization — Stale — principle only — https://rules.backofficestars.ca/rules/NPO-01/index.md
- [NPO-02] T2 is still required. Every resident corporation except tax-exempt Crown corporations — Current — https://rules.backofficestars.ca/rules/NPO-02/index.md
- [NPO-03] T3010 due within six months of the end of the fiscal period — Current — https://rules.backofficestars.ca/rules/NPO-03/index.md
- [NPO-04] T3010 failure to file — Current — https://rules.backofficestars.ca/rules/NPO-04/index.md
- [NPO-05] PSB rebate. Charity — Current — https://rules.backofficestars.ca/rules/NPO-05/index.md
- [NPO-06] What is a gift — five tests — Current — https://rules.backofficestars.ca/rules/NPO-06/index.md
- [NPO-07] Split receipting. Eligible amount = FMV of the gift less FMV of the advantage. 80% rule — Current — https://rules.backofficestars.ca/rules/NPO-07/index.md
- [NPO-08] Required receipt content, cash gifts — Stale — principle only — https://rules.backofficestars.ca/rules/NPO-08/index.md
- [NPO-09] Charities use a special net tax calculation — this is a different regime from NPOs — Current — https://rules.backofficestars.ca/rules/NPO-09/index.md
- [NPO-10] Election out of the charity net tax calculation — Form GST488 — Current — https://rules.backofficestars.ca/rules/NPO-10/index.md
- [NPO-11] Designated charities. A charity designated by the Minister so that certain of its exempt — Current — https://rules.backofficestars.ca/rules/NPO-11/index.md
- [NPO-12] Charity small supplier — two independent gateways, and the order matters — Current — https://rules.backofficestars.ca/rules/NPO-12/index.md
- [ON-01] ONCA in force 19 October 2021; the transition period ended 18 October 2024 — Current — https://rules.backofficestars.ca/rules/ON-01/index.md
- [ON-02] Audit and review thresholds. Public benefit corporation — Current — https://rules.backofficestars.ca/rules/ON-02/index.md
- [ON-03] Waiving an audit or review engagement requires an extraordinary resolution — Current — https://rules.backofficestars.ca/rules/ON-03/index.md
- [ON-04] EHT exemption eligibility — all must apply — Current — https://rules.backofficestars.ca/rules/ON-04/index.md
- [ON-05] WSIB general registration. Most Ontario businesses with employees — Current — https://rules.backofficestars.ca/rules/ON-05/index.md
- [ON-06] WSIB expanded compulsory coverage in construction — Current — https://rules.backofficestars.ca/rules/ON-06/index.md
- [PAY-01] Employee vs. self-employed. RC4110 was cancelled 30 January 2026 and replaced by web — Current — https://rules.backofficestars.ca/rules/PAY-01/index.md
- [PAY-02] T4A. Issue where tax was withheld from any payment — Current — https://rules.backofficestars.ca/rules/PAY-02/index.md
- [PAY-03] T5018. Required where more than 50% of the business's income-earning activities are — Current — https://rules.backofficestars.ca/rules/PAY-03/index.md
- [PAY-04] Information return deadlines. T4, T4A, T4A-NR, T4A-RCA and T4PS — Current — https://rules.backofficestars.ca/rules/PAY-04/index.md
- [PAY-05] Remitter types, by average monthly withholding amount measured two calendar years back — Current — https://rules.backofficestars.ca/rules/PAY-05/index.md
- [PAY-06] Late remittance penalties — Current — https://rules.backofficestars.ca/rules/PAY-06/index.md
- [PAY-07] Information return late penalties. Each slip is one return — Current — https://rules.backofficestars.ca/rules/PAY-07/index.md
- [PAY-08] Record of Employment. Paper — Current — https://rules.backofficestars.ca/rules/PAY-08/index.md
- [PAY-09] T5018 anti-avoidance — Current — https://rules.backofficestars.ca/rules/PAY-09/index.md
- [RATE-01] Rates — see ANN-01 in Part 3. Rates move; keep them in the annual table — Current — https://rules.backofficestars.ca/rules/RATE-01/index.md
- [RATE-02] Place of supply, services. General Rule 1 — Current — https://rules.backofficestars.ca/rules/RATE-02/index.md
- [RATE-03] Advisory, consulting and professional services fall under the RATE-02 general rules — Current — https://rules.backofficestars.ca/rules/RATE-03/index.md
- [REC-01] Retention period — Current — https://rules.backofficestars.ca/rules/REC-01/index.md
- [REC-02] Early destruction requires written CRA permission — Current — https://rules.backofficestars.ca/rules/REC-02/index.md
- [REC-03] Indefinite retention — Current — https://rules.backofficestars.ca/rules/REC-03/index.md
- [REC-04] Records must be kept at a Canadian residence or place of business — Current — https://rules.backofficestars.ca/rules/REC-04/index.md
- [REG-01] Small supplier threshold — Current — https://rules.backofficestars.ca/rules/REG-01/index.md
- [REG-02] Small supplier threshold, public service bodies — Current — https://rules.backofficestars.ca/rules/REG-02/index.md
- [REG-03] Annual reporting period assigned where annual taxable supplies are $1,500,000 or less — Current — https://rules.backofficestars.ca/rules/REG-03/index.md
- [REG-04] Annual filer — Current — https://rules.backofficestars.ca/rules/REG-04/index.md
- [REG-05] Individual with business income and a 31 December year end — Current — https://rules.backofficestars.ca/rules/REG-05/index.md
- [REG-06] Instalments due within one month after the end of each fiscal quarter — Current — https://rules.backofficestars.ca/rules/REG-06/index.md
- [REG-07] Electronic filing mandatory for all registrants for reporting periods beginning in 2024 — Current — https://rules.backofficestars.ca/rules/REG-07/index.md
- [REG-08] Late-filing penalty — Current — https://rules.backofficestars.ca/rules/REG-08/index.md
- [REG-09] Quick method — Current — https://rules.backofficestars.ca/rules/REG-09/index.md
- [TAX-01] T2 deadline — Current — https://rules.backofficestars.ca/rules/TAX-01/index.md
- [TAX-02] Corporate instalments — Current — https://rules.backofficestars.ca/rules/TAX-02/index.md
- [TAX-03] T1, self-employed — Current — https://rules.backofficestars.ca/rules/TAX-03/index.md
- [TAX-04] Mandatory T2 e-filing for tax years starting after 2023. Exceptions — Current — https://rules.backofficestars.ca/rules/TAX-04/index.md
- [TAX-05] Meals and entertainment — Current — https://rules.backofficestars.ca/rules/TAX-05/index.md
- [TAX-06] Business use of home — Current — https://rules.backofficestars.ca/rules/TAX-06/index.md
- [TAX-07] Vehicle logbook — Current — https://rules.backofficestars.ca/rules/TAX-07/index.md
- [TAX-08] Immediate expensing has expired, and the two deadlines differ. For a CCPC — Current — https://rules.backofficestars.ca/rules/TAX-08/index.md
- [TAX-09] CCA classes — the rate table. Common ones — Current — https://rules.backofficestars.ca/rules/TAX-09/index.md
- [TAX-10] Holdbacks, income tax side. The only CRA guidance is archived. IT-92R2 (1983) — Archived — caveat required — https://rules.backofficestars.ca/rules/TAX-10/index.md
- [TAX-11] Inventory — Current — https://rules.backofficestars.ca/rules/TAX-11/index.md
- [TAX-12] Late-filing penalties. T2 and T1 — Current — https://rules.backofficestars.ca/rules/TAX-12/index.md
- [TAX-13] CRA sign-in. My Business Account, My Account and Represent a Client are now reached — Current — https://rules.backofficestars.ca/rules/TAX-13/index.md
- [TIM-01] General rule (ETA s.168(1)) — Current — https://rules.backofficestars.ca/rules/TIM-01/index.md
- [TIM-02] Deposits (s.168(9)) — ⚠ source does not support this half — Unconfirmed — https://rules.backofficestars.ca/rules/TIM-02/index.md
- [TIM-03] Progress payments (s.168(2), s.152(1)(c)) — Stale — principle only — https://rules.backofficestars.ca/rules/TIM-03/index.md
- [TIM-04] Gift certificates and gift cards (s.181.2) — Stale — principle only — https://rules.backofficestars.ca/rules/TIM-04/index.md
- [TIM-05] Pass-through costs and agency. Incurred as agent — Stale — principle only — https://rules.backofficestars.ca/rules/TIM-05/index.md
- [TIM-06] Holdbacks (s.168(7)) — Current — https://rules.backofficestars.ca/rules/TIM-06/index.md
- [XB-01] Zero-rated exports of goods, Schedule VI Part V s.1 (export by the recipient) — Current — https://rules.backofficestars.ca/rules/XB-01/index.md
- [XB-02] Zero-rated exports of services, Schedule VI Part V s.7 — Current — https://rules.backofficestars.ca/rules/XB-02/index.md
- [XB-03] Marketplace facilitator rules, effective 1 July 2021. Three streams — Current — https://rules.backofficestars.ca/rules/XB-03/index.md
- [XB-04] Foreign currency conversion, ETA s.159 — Stale — principle only — https://rules.backofficestars.ca/rules/XB-04/index.md

## Rates and dollar figures

- [ANN-01] GST/HST rates — Current — https://rules.backofficestars.ca/rates/ANN-01/index.md
- [ANN-02] PST, where separate — Current — https://rules.backofficestars.ca/rates/ANN-02/index.md
- [ANN-03] CPP — Current — https://rules.backofficestars.ca/rates/ANN-03/index.md
- [ANN-04] CPP2 — Current — https://rules.backofficestars.ca/rates/ANN-04/index.md
- [ANN-05] EI, outside Quebec — Current — https://rules.backofficestars.ca/rates/ANN-05/index.md
- [ANN-06] Reasonable per-km allowance — Current — https://rules.backofficestars.ca/rates/ANN-06/index.md
- [ANN-07] Other automobile limits — Current — https://rules.backofficestars.ca/rates/ANN-07/index.md
- [ANN-08] Ontario EHT — Current — https://rules.backofficestars.ca/rates/ANN-08/index.md
- [ANN-09] Prescribed interest, Q3 2026 — Current — https://rules.backofficestars.ca/rates/ANN-09/index.md

## Reference lists

- Do not cite (16): https://rules.backofficestars.ca/do-not-cite/index.md
- Commonly stated wrong (12): https://rules.backofficestars.ca/commonly-wrong/index.md
- Known gaps (10): https://rules.backofficestars.ca/gaps/index.md
- Changelog: https://rules.backofficestars.ca/changes/index.md

## Source documents

Local copies of CRA publications, reproduced under Crown copyright terms. Linked,
not inlined — each is a separate document and several run to hundreds of
kilobytes. Never take a figure from one.

- Excise and GST/HST News – No. 118 — https://rules.backofficestars.ca/sources/excise-and-gst-hst-news-118-january-2025/index.md
- ARCHIVED - Excise and GST/HST News - No. 93 — https://rules.backofficestars.ca/sources/excise-and-gst-hst-news-93-archived/index.md
- ARCHIVED - Excise and GST/HST News - No. 99 — https://rules.backofficestars.ca/sources/excise-and-gst-hst-news-99-archived/index.md
- GST/HST Technical Information Bulletin B-105 — Changes to the Definition of Financial Service — https://rules.backofficestars.ca/sources/gst-hst-bulletin-b-105-changes-to-the-definition-of-financial-service/index.md
- GST/HST Technical Information Bulletin B-110 — Application of the GST/HST to the Practice of Acupuncture — https://rules.backofficestars.ca/sources/gst-hst-bulletin-b-110-practice-of-acupuncture/index.md
- GST/HST Info Sheet GI-067 — Basic GST/HST Guidelines for Charities — https://rules.backofficestars.ca/sources/gst-hst-info-sheet-gi-067-basic-gst-hst-guidelines-for-charities/index.md
- GST/HST Info Sheet GI-176 — Public Service Bodies' Rebate for Charities Resident Only in Ontario — https://rules.backofficestars.ca/sources/gst-hst-info-sheet-gi-176-psb-rebate-for-charities-in-ontario/index.md
- GST/HST Info Sheet GI-184 — Public Service Bodies' Rebate for Qualifying Non-Profit Organizations Resident Only in Ontario — https://rules.backofficestars.ca/sources/gst-hst-info-sheet-gi-184-psb-rebate-for-qualifying-npos-in-ontario/index.md
- GST/HST Memorandum 17-1-1 — Products and Services of Investment Dealers — https://rules.backofficestars.ca/sources/gst-hst-memorandum-17-1-1-products-and-services-of-investment-dealers/index.md
- GST/HST Memorandum 17-1 — Definition of "Financial Instrument" — https://rules.backofficestars.ca/sources/gst-hst-memorandum-17-1-scoped-definition-of-financial-instrument/index.md
- GST/HST Memorandum 17-9 — Insurance Agents and Brokers — https://rules.backofficestars.ca/sources/gst-hst-memorandum-17-9-insurance-agents-and-brokers/index.md
- GST/HST Memorandum 18-4 — Determining Whether a Transfer Payment is Consideration For a Supply — https://rules.backofficestars.ca/sources/gst-hst-memorandum-18-4-transfer-payments-grants-and-subsidies/index.md
- GST/HST Memorandum 19-1 — Real Property and the GST/HST — https://rules.backofficestars.ca/sources/gst-hst-memorandum-19-1-real-property/index.md
- GST/HST Memorandum 2-2 — Small Suppliers — https://rules.backofficestars.ca/sources/gst-hst-memorandum-2-2-small-suppliers/index.md
- GST/HST Memorandum 25-3 — Application of the GST/HST to Psychotherapy and Counselling Therapy Services — https://rules.backofficestars.ca/sources/gst-hst-memorandum-25-3-psychotherapy-and-counselling-therapy-services/index.md
- GST/HST Memorandum 3-1 — Liability for Tax — https://rules.backofficestars.ca/sources/gst-hst-memorandum-3-1-liability-for-tax/index.md
- GST/HST Memorandum 3-3-6 — Place of Supply in a Province – General Rules for Services — https://rules.backofficestars.ca/sources/gst-hst-memorandum-3-3-6-place-of-supply-general-rules-for-services/index.md
- GST/HST Memorandum 3-6 — Conversion of Foreign Currency — https://rules.backofficestars.ca/sources/gst-hst-memorandum-3-6-conversion-of-foreign-currency/index.md
- GST/HST Memorandum 4-5-1 — Exports – Determining Residence Status — https://rules.backofficestars.ca/sources/gst-hst-memorandum-4-5-1-exports-determining-residence-status/index.md
- GST/HST Memorandum 4-5-3 — Exports – Services and Intangible Personal Property — https://rules.backofficestars.ca/sources/gst-hst-memorandum-4-5-3-exports-services-and-intangible-personal-property/index.md
- GST/HST Memorandum 8-4 — Documentary Requirements for Claiming Input Tax Credits — https://rules.backofficestars.ca/sources/gst-hst-memorandum-8-4-banned-for-thresholds-documentary-requirements-for-itcs/index.md
- GST/HST Notice 311 — Proposed Exemption of Multidisciplinary Health Care Services — https://rules.backofficestars.ca/sources/gst-hst-notice-311-multidisciplinary-health-care-services/index.md
- GST/HST Notice 334 — Proposed Amendment — Exemption for Psychotherapy Services — https://rules.backofficestars.ca/sources/gst-hst-notice-334-cancelled-exemption-for-psychotherapy-services/index.md
- GST/HST Notice 344 — Application of the GST/HST to Mutual Fund Trailing Commissions — https://rules.backofficestars.ca/sources/gst-hst-notice-344-mutual-fund-trailing-commissions/index.md
- GST/HST Policy Statement P-182R — Agency — https://rules.backofficestars.ca/sources/gst-hst-policy-p-182r-agency/index.md
- GST/HST Policy Statement P-202 — Gift Certificates — https://rules.backofficestars.ca/sources/gst-hst-policy-p-202-gift-certificates/index.md
- GST/HST Policy Statement P-209R — Lawyers' Disbursements — https://rules.backofficestars.ca/sources/gst-hst-policy-p-209r-lawyers-disbursements/index.md
- GST/HST Policy Statement P-256 — Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates — https://rules.backofficestars.ca/sources/gst-hst-policy-p-256-qualifying-health-care-supplies/index.md
- Guide RC188 — Keeping Records — https://rules.backofficestars.ca/sources/guide-rc188-keeping-records/index.md
- Guide RC4034 — GST/HST Public Service Bodies' Rebate — https://rules.backofficestars.ca/sources/guide-rc4034-gst-hst-public-service-bodies-rebate/index.md
- Guide RC4058 — Quick Method of Accounting for GST/HST — https://rules.backofficestars.ca/sources/guide-rc4058-quick-method-of-accounting-for-gst-hst/index.md
- Guide RC4081 — GST/HST Information for Non-Profit Organizations — https://rules.backofficestars.ca/sources/guide-rc4081-gst-hst-information-for-non-profit-organizations/index.md
- Guide RC4082 — GST/HST Information for Charities — https://rules.backofficestars.ca/sources/guide-rc4082-gst-hst-information-for-charities/index.md
- Guide RC4110, Employee or Self-employed? — RC4110(E) Rev.23 — https://rules.backofficestars.ca/sources/guide-rc4110-cancelled-employee-or-self-employed/index.md
- Guide T4117 — Income Tax Guide to the Non-Profit Organization (NPO) Information Return — https://rules.backofficestars.ca/sources/guide-t4117-income-tax-guide-to-the-npo-information-return/index.md
- Interpretation Bulletin IT-92R2 — Income of Contractors — https://rules.backofficestars.ca/sources/income-tax-it-92r2-archived-income-of-contractors/index.md
- Federal income tax and benefit information for 2025 - Personal income tax - Canada.ca — https://rules.backofficestars.ca/guides/guide-5000-g-federal-income-tax-and-benefit-guide-2025/index.md
- Ontario tax information for 2025 - Personal income tax - Canada.ca — https://rules.backofficestars.ca/guides/guide-5006-pc-ontario-information-for-residents-2025/index.md
- Manitoba tax information for 2025 - Personal income tax - Canada.ca — https://rules.backofficestars.ca/guides/guide-5007-pc-manitoba-information-for-residents-2025/index.md
- Alberta tax information for 2025 - Personal income tax - Canada.ca — https://rules.backofficestars.ca/guides/guide-5009-pc-alberta-information-for-residents-2025/index.md
- British Columbia tax information for 2025 - Personal income tax - Canada.ca — https://rules.backofficestars.ca/guides/guide-5010-pc-british-columbia-information-for-residents-2025/index.md
- P113 Gifts and Income Tax 2025 - Canada.ca — https://rules.backofficestars.ca/guides/guide-p113-gifts-and-income-tax-2025/index.md
- RC4022 General Information for GST/HST Registrants - Canada.ca — https://rules.backofficestars.ca/guides/guide-rc4022-general-information-for-gst-hst-registrants-2025/index.md
- RC4065 Medical Expenses - 2025 - Canada.ca — https://rules.backofficestars.ca/guides/guide-rc4065-medical-expenses-2025/index.md
- RC4408 Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide - Canada.ca — https://rules.backofficestars.ca/guides/guide-rc4408-farming-income-agristability-and-agriinvest-2025/index.md
- RC4445 T4A-NR - Payments to Non-Residents for Services Provided in Canada 2025 - Canada.ca — https://rules.backofficestars.ca/guides/guide-rc4445-t4a-nr-payments-to-non-residents-2025/index.md
- T4002 Self-employed Business, Professional, Commission, Farming, and Fishing Income - Canada.ca — https://rules.backofficestars.ca/guides/guide-t4002-self-employed-business-professional-commission-farming-and-fishing-income-2025/index.md
- T4012 T2 Corporation - Income Tax Guide 2025 - Canada.ca — https://rules.backofficestars.ca/guides/guide-t4012-t2-corporation-income-tax-guide-2025/index.md
- T4037 Capital Gains 2025 - Canada.ca — https://rules.backofficestars.ca/guides/guide-t4037-capital-gains-2025/index.md
- T4040 RRSPs and Other Registered Plans for Retirement - Canada.ca — https://rules.backofficestars.ca/guides/guide-t4040-rrsps-and-other-registered-plans-for-retirement-2025/index.md
- T4130 Employers' Guide - Taxable Benefits and Allowances - Canada.ca — https://rules.backofficestars.ca/guides/guide-t4130-employers-guide-taxable-benefits-and-allowances-2025/index.md