# Source documents - Excise and GST/HST News – No. 118 — https://rules.backofficestars.ca/sources/excise-and-gst-hst-news-118-january-2025/ - ARCHIVED - Excise and GST/HST News - No. 93 — https://rules.backofficestars.ca/sources/excise-and-gst-hst-news-93-archived/ - ARCHIVED - Excise and GST/HST News - No. 99 — https://rules.backofficestars.ca/sources/excise-and-gst-hst-news-99-archived/ - 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/ - 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/ - 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/ - 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/ - 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/ - 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/ - GST/HST Memorandum 17-1 — Definition of "Financial Instrument" — https://rules.backofficestars.ca/sources/gst-hst-memorandum-17-1-scoped-definition-of-financial-instrument/ - GST/HST Memorandum 17-9 — Insurance Agents and Brokers — https://rules.backofficestars.ca/sources/gst-hst-memorandum-17-9-insurance-agents-and-brokers/ - 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/ - GST/HST Memorandum 19-1 — Real Property and the GST/HST — https://rules.backofficestars.ca/sources/gst-hst-memorandum-19-1-real-property/ - GST/HST Memorandum 2-2 — Small Suppliers — https://rules.backofficestars.ca/sources/gst-hst-memorandum-2-2-small-suppliers/ - 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/ - GST/HST Memorandum 3-1 — Liability for Tax — https://rules.backofficestars.ca/sources/gst-hst-memorandum-3-1-liability-for-tax/ - 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/ - GST/HST Memorandum 3-6 — Conversion of Foreign Currency — https://rules.backofficestars.ca/sources/gst-hst-memorandum-3-6-conversion-of-foreign-currency/ - 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/ - 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/ - 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/ - GST/HST Notice 311 — Proposed Exemption of Multidisciplinary Health Care Services — https://rules.backofficestars.ca/sources/gst-hst-notice-311-multidisciplinary-health-care-services/ - GST/HST Notice 334 — Proposed Amendment — Exemption for Psychotherapy Services — https://rules.backofficestars.ca/sources/gst-hst-notice-334-cancelled-exemption-for-psychotherapy-services/ - 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/ - GST/HST Policy Statement P-182R — Agency — https://rules.backofficestars.ca/sources/gst-hst-policy-p-182r-agency/ - GST/HST Policy Statement P-202 — Gift Certificates — https://rules.backofficestars.ca/sources/gst-hst-policy-p-202-gift-certificates/ - GST/HST Policy Statement P-209R — Lawyers' Disbursements — https://rules.backofficestars.ca/sources/gst-hst-policy-p-209r-lawyers-disbursements/ - 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/ - Guide RC188 — Keeping Records — https://rules.backofficestars.ca/sources/guide-rc188-keeping-records/ - Guide RC4034 — GST/HST Public Service Bodies' Rebate — https://rules.backofficestars.ca/sources/guide-rc4034-gst-hst-public-service-bodies-rebate/ - Guide RC4058 — Quick Method of Accounting for GST/HST — https://rules.backofficestars.ca/sources/guide-rc4058-quick-method-of-accounting-for-gst-hst/ - Guide RC4081 — GST/HST Information for Non-Profit Organizations — https://rules.backofficestars.ca/sources/guide-rc4081-gst-hst-information-for-non-profit-organizations/ - Guide RC4082 — GST/HST Information for Charities — https://rules.backofficestars.ca/sources/guide-rc4082-gst-hst-information-for-charities/ - Guide RC4110, Employee or Self-employed? — RC4110(E) Rev.23 — https://rules.backofficestars.ca/sources/guide-rc4110-cancelled-employee-or-self-employed/ - 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/ - Interpretation Bulletin IT-92R2 — Income of Contractors — https://rules.backofficestars.ca/sources/income-tax-it-92r2-archived-income-of-contractors/ - 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/ - Ontario tax information for 2025 - Personal income tax - Canada.ca — https://rules.backofficestars.ca/guides/guide-5006-pc-ontario-information-for-residents-2025/ - Manitoba tax information for 2025 - Personal income tax - Canada.ca — https://rules.backofficestars.ca/guides/guide-5007-pc-manitoba-information-for-residents-2025/ - Alberta tax information for 2025 - Personal income tax - Canada.ca — https://rules.backofficestars.ca/guides/guide-5009-pc-alberta-information-for-residents-2025/ - 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/ - P113 Gifts and Income Tax 2025 - Canada.ca — https://rules.backofficestars.ca/guides/guide-p113-gifts-and-income-tax-2025/ - RC4022 General Information for GST/HST Registrants - Canada.ca — https://rules.backofficestars.ca/guides/guide-rc4022-general-information-for-gst-hst-registrants-2025/ - RC4065 Medical Expenses - 2025 - Canada.ca — https://rules.backofficestars.ca/guides/guide-rc4065-medical-expenses-2025/ - 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/ - 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/ - 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/ - T4012 T2 Corporation - Income Tax Guide 2025 - Canada.ca — https://rules.backofficestars.ca/guides/guide-t4012-t2-corporation-income-tax-guide-2025/ - T4037 Capital Gains 2025 - Canada.ca — https://rules.backofficestars.ca/guides/guide-t4037-capital-gains-2025/ - 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/ - T4130 Employers' Guide - Taxable Benefits and Allowances - Canada.ca — https://rules.backofficestars.ca/guides/guide-t4130-employers-guide-taxable-benefits-and-allowances-2025/