# Rules

87 anchors. Each one is a rule with a source, a verification date and a flag.

## EXM-F

- [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/
- [EXM-F02] Exempt — Current — https://rules.backofficestars.ca/rules/EXM-F02/
- [EXM-F03] Taxable — Current — https://rules.backofficestars.ca/rules/EXM-F03/
- [EXM-F04] Taxable — Stale — principle only — https://rules.backofficestars.ca/rules/EXM-F04/
- [EXM-F05] Mutual fund trailing commissions are now taxable. CRA — Current — https://rules.backofficestars.ca/rules/EXM-F05/
- [EXM-F06] Referral fees between advisors — Unconfirmed — https://rules.backofficestars.ca/rules/EXM-F06/

## EXM-H

- [EXM-H01] Exemption lives in Schedule V, Part II, s.7 ETA — Current — https://rules.backofficestars.ca/rules/EXM-H01/
- [EXM-H02] Exempt — Current — https://rules.backofficestars.ca/rules/EXM-H02/
- [EXM-H03] Psychotherapy and counselling therapy — Current — https://rules.backofficestars.ca/rules/EXM-H03/
- [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/
- [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/
- [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/

## EXM-N

- [EXM-N01] Memberships are exempt only if members receive the listed benefits and nothing more — Current — https://rules.backofficestars.ca/rules/EXM-N01/
- [EXM-N02] Discounts count whether or not the member uses them. CRA's example — Current — https://rules.backofficestars.ca/rules/EXM-N02/
- [EXM-N03] Grants and subsidies. General rule — Current — https://rules.backofficestars.ca/rules/EXM-N03/
- [EXM-N04] Sponsorship. ETA s.135 — Current — https://rules.backofficestars.ca/rules/EXM-N04/

## ITC

- [ITC-01] Documentary thresholds are under $100 / $100 to $499.99 / $500 or more — Current — https://rules.backofficestars.ca/rules/ITC-01/
- [ITC-02] All tiers require — Current — https://rules.backofficestars.ca/rules/ITC-02/
- [ITC-03] $100 and over adds — Current — https://rules.backofficestars.ca/rules/ITC-03/
- [ITC-04] $500 and over adds — Current — https://rules.backofficestars.ca/rules/ITC-04/
- [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/

## NPO

- [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/
- [NPO-02] T2 is still required. Every resident corporation except tax-exempt Crown corporations — Current — https://rules.backofficestars.ca/rules/NPO-02/
- [NPO-03] T3010 due within six months of the end of the fiscal period — Current — https://rules.backofficestars.ca/rules/NPO-03/
- [NPO-04] T3010 failure to file — Current — https://rules.backofficestars.ca/rules/NPO-04/
- [NPO-05] PSB rebate. Charity — Current — https://rules.backofficestars.ca/rules/NPO-05/
- [NPO-06] What is a gift — five tests — Current — https://rules.backofficestars.ca/rules/NPO-06/
- [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/
- [NPO-08] Required receipt content, cash gifts — Stale — principle only — https://rules.backofficestars.ca/rules/NPO-08/
- [NPO-09] Charities use a special net tax calculation — this is a different regime from NPOs — Current — https://rules.backofficestars.ca/rules/NPO-09/
- [NPO-10] Election out of the charity net tax calculation — Form GST488 — Current — https://rules.backofficestars.ca/rules/NPO-10/
- [NPO-11] Designated charities. A charity designated by the Minister so that certain of its exempt — Current — https://rules.backofficestars.ca/rules/NPO-11/
- [NPO-12] Charity small supplier — two independent gateways, and the order matters — Current — https://rules.backofficestars.ca/rules/NPO-12/

## ON

- [ON-01] ONCA in force 19 October 2021; the transition period ended 18 October 2024 — Current — https://rules.backofficestars.ca/rules/ON-01/
- [ON-02] Audit and review thresholds. Public benefit corporation — Current — https://rules.backofficestars.ca/rules/ON-02/
- [ON-03] Waiving an audit or review engagement requires an extraordinary resolution — Current — https://rules.backofficestars.ca/rules/ON-03/
- [ON-04] EHT exemption eligibility — all must apply — Current — https://rules.backofficestars.ca/rules/ON-04/
- [ON-05] WSIB general registration. Most Ontario businesses with employees — Current — https://rules.backofficestars.ca/rules/ON-05/
- [ON-06] WSIB expanded compulsory coverage in construction — Current — https://rules.backofficestars.ca/rules/ON-06/

## PAY

- [PAY-01] Employee vs. self-employed. RC4110 was cancelled 30 January 2026 and replaced by web — Current — https://rules.backofficestars.ca/rules/PAY-01/
- [PAY-02] T4A. Issue where tax was withheld from any payment — Current — https://rules.backofficestars.ca/rules/PAY-02/
- [PAY-03] T5018. Required where more than 50% of the business's income-earning activities are — Current — https://rules.backofficestars.ca/rules/PAY-03/
- [PAY-04] Information return deadlines. T4, T4A, T4A-NR, T4A-RCA and T4PS — Current — https://rules.backofficestars.ca/rules/PAY-04/
- [PAY-05] Remitter types, by average monthly withholding amount measured two calendar years back — Current — https://rules.backofficestars.ca/rules/PAY-05/
- [PAY-06] Late remittance penalties — Current — https://rules.backofficestars.ca/rules/PAY-06/
- [PAY-07] Information return late penalties. Each slip is one return — Current — https://rules.backofficestars.ca/rules/PAY-07/
- [PAY-08] Record of Employment. Paper — Current — https://rules.backofficestars.ca/rules/PAY-08/
- [PAY-09] T5018 anti-avoidance — Current — https://rules.backofficestars.ca/rules/PAY-09/

## RATE

- [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/
- [RATE-02] Place of supply, services. General Rule 1 — Current — https://rules.backofficestars.ca/rules/RATE-02/
- [RATE-03] Advisory, consulting and professional services fall under the RATE-02 general rules — Current — https://rules.backofficestars.ca/rules/RATE-03/

## REC

- [REC-01] Retention period — Current — https://rules.backofficestars.ca/rules/REC-01/
- [REC-02] Early destruction requires written CRA permission — Current — https://rules.backofficestars.ca/rules/REC-02/
- [REC-03] Indefinite retention — Current — https://rules.backofficestars.ca/rules/REC-03/
- [REC-04] Records must be kept at a Canadian residence or place of business — Current — https://rules.backofficestars.ca/rules/REC-04/

## REG

- [REG-01] Small supplier threshold — Current — https://rules.backofficestars.ca/rules/REG-01/
- [REG-02] Small supplier threshold, public service bodies — Current — https://rules.backofficestars.ca/rules/REG-02/
- [REG-03] Annual reporting period assigned where annual taxable supplies are $1,500,000 or less — Current — https://rules.backofficestars.ca/rules/REG-03/
- [REG-04] Annual filer — Current — https://rules.backofficestars.ca/rules/REG-04/
- [REG-05] Individual with business income and a 31 December year end — Current — https://rules.backofficestars.ca/rules/REG-05/
- [REG-06] Instalments due within one month after the end of each fiscal quarter — Current — https://rules.backofficestars.ca/rules/REG-06/
- [REG-07] Electronic filing mandatory for all registrants for reporting periods beginning in 2024 — Current — https://rules.backofficestars.ca/rules/REG-07/
- [REG-08] Late-filing penalty — Current — https://rules.backofficestars.ca/rules/REG-08/
- [REG-09] Quick method — Current — https://rules.backofficestars.ca/rules/REG-09/

## TAX

- [TAX-01] T2 deadline — Current — https://rules.backofficestars.ca/rules/TAX-01/
- [TAX-02] Corporate instalments — Current — https://rules.backofficestars.ca/rules/TAX-02/
- [TAX-03] T1, self-employed — Current — https://rules.backofficestars.ca/rules/TAX-03/
- [TAX-04] Mandatory T2 e-filing for tax years starting after 2023. Exceptions — Current — https://rules.backofficestars.ca/rules/TAX-04/
- [TAX-05] Meals and entertainment — Current — https://rules.backofficestars.ca/rules/TAX-05/
- [TAX-06] Business use of home — Current — https://rules.backofficestars.ca/rules/TAX-06/
- [TAX-07] Vehicle logbook — Current — https://rules.backofficestars.ca/rules/TAX-07/
- [TAX-08] Immediate expensing has expired, and the two deadlines differ. For a CCPC — Current — https://rules.backofficestars.ca/rules/TAX-08/
- [TAX-09] CCA classes — the rate table. Common ones — Current — https://rules.backofficestars.ca/rules/TAX-09/
- [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/
- [TAX-11] Inventory — Current — https://rules.backofficestars.ca/rules/TAX-11/
- [TAX-12] Late-filing penalties. T2 and T1 — Current — https://rules.backofficestars.ca/rules/TAX-12/
- [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/

## TIM

- [TIM-01] General rule (ETA s.168(1)) — Current — https://rules.backofficestars.ca/rules/TIM-01/
- [TIM-02] Deposits (s.168(9)) — ⚠ source does not support this half — Unconfirmed — https://rules.backofficestars.ca/rules/TIM-02/
- [TIM-03] Progress payments (s.168(2), s.152(1)(c)) — Stale — principle only — https://rules.backofficestars.ca/rules/TIM-03/
- [TIM-04] Gift certificates and gift cards (s.181.2) — Stale — principle only — https://rules.backofficestars.ca/rules/TIM-04/
- [TIM-05] Pass-through costs and agency. Incurred as agent — Stale — principle only — https://rules.backofficestars.ca/rules/TIM-05/
- [TIM-06] Holdbacks (s.168(7)) — Current — https://rules.backofficestars.ca/rules/TIM-06/

## XB

- [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/
- [XB-02] Zero-rated exports of services, Schedule VI Part V s.7 — Current — https://rules.backofficestars.ca/rules/XB-02/
- [XB-03] Marketplace facilitator rules, effective 1 July 2021. Three streams — Current — https://rules.backofficestars.ca/rules/XB-03/
- [XB-04] Foreign currency conversion, ETA s.159 — Stale — principle only — https://rules.backofficestars.ca/rules/XB-04/