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TB Policy Suite Renewal

Policy on the Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada - For FIS compliant Departments and Agencies

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Table of Contents Complete Text Alternate Formats Related Policy(ies) Related Directive(s) Related Legislation And Regulations(s) Acronyms Archives

Table of Contents

Effective date Policy objective Policy statement Application Policy requirements Procedural requirements: GST and HST - Charged and collected GST and HST - Paid Accounting Monitoring References Authority Relevant legislation Treasury Board Publications CCRA Publications Enquiries Appendix A - Glossary Appendix B - Delegation of authority Appendix C - General guidelines Appendix D - Monthly returns to CCRA and deposit advice Appendix E - GST/HST rules on the provision of taxable supplies Appendix F - GST exemption for Federal Government in providing water, sewerage and drainage supplies

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