Rescinded [2020-09-15] - Guideline on the Application of Goods and Services Tax/Harmonized Sales Tax
The federal government entity consists of all departments, which are registered for GST/HST purposes with the Canada Revenue Agency (CRA) as one registrant under Business Number 121491807RT0001. Each department that provides taxable services is to register with CRA as a separate reporting entity and request its own GST/HST account, which will contain the federal government entity’s Business Number plus a unique four-digit RT extension.
Date modified: 2013-06-26
Hierarchy
Archives
This or these guideline(s) are replaced by:
This or these guideline(s) replace:
- Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada, Policy on the - For FIS compliant Departments and Agencies [2010-07-01]
- Application of Goods and Services Tax/Harmonized Sales Tax, Guideline on the [2013-04-01]
Abbreviations
- CRA
- Canada Revenue Agency
- ETA
- Excise Tax Act
- FIS
- Financial Information Strategy
- GST
- Goods and Services Tax
- HST
- Harmonized Sales Tax
- ITC
- Individual Travel Card
- RAA
- Refundable Advance Account
- SPA
- Specified Purpose Account