GST/HST-related forms and publications

Election and application forms available to all businesses or individuals

GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions
GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site
GST20 Election for GST/HST Reporting Period
GST21 Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST
GST22 Real Property – Election to Make Certain Sales Taxable
GST24 Election and Revocation of the Election to Tax Professional Memberships
GST29 Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable
GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities
GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization
GST44 GST/HST Election Concerning the Acquisition of a Business or Part of a Business
GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year
GST71 Notification of GST/HST Accounting Periods
GST74 Election and Revocation of an Election to Use the Quick Method of Accounting
GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
GST145 Waiver of the Limitation Period for Assessment (subsection 298(7) of the Excise Tax Act)
GST146 Notice of Revocation of Waiver (subsection 298(8) of the Excise Tax Act)
GST159 Notice of Objection (GST/HST)
GST189 General Application for GST/HST Rebates
GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder
GST190A GST/HST New Housing Rebate – Appendix A (for use by the claimant's legal representative only)
GST191 GST/HST New Housing Rebate Application for Owner-Built Houses
GST191-WS Construction Summary Worksheet
GST288 Supplement to Forms GST189 and GST498
GST352 Application for Clearance Certificate
GST370 Employee and Partner GST/HST Rebate Application
GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST)
GST502 Election and Revocation of Election Between Auctioneer and Principal
GST506 Election and Revocation of an Election Between Agent and Principal
GST507 Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates
GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application
GST524 GST/HST New Residential Rental Property Rebate Application
GST525 Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units
GST528 Authorization to Use an Export Distribution Centre Certificate
GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer
RC1 Request for a Business Number and Certain Program Accounts
RC145 Request to Close Business Number Program Accounts
RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits
RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits
RC7190-ON GST 190 Ontario Rebate Schedule
RC7190-WS GST190 Calculation Worksheet
RC7191-ON GST191 Ontario Rebate Schedule
RC7524-ON GST524 Ontario Rebate Schedule
T602 Exporter of Processing Services Program

Election and application forms for public service and public sector bodies

GST23 Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies
GST26 Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply
GST31 Application by a Public Service Body to Have Branches or Divisions Treated as Eligible Small Supplier Divisions
GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund
GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting
GST322 Certificate of Government Funding
GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities
GST523-1 Non-profit Organizations – Government Funding
RC7066-SCH Provincial Schedule – GST/HST Public Service Bodies' Rebate

Election and application forms for corporations and financial institutions

GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution
GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes
GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods
GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage
GST303 Application to Offset Taxes by Refunds or Rebates
GST497 GST/HST Election or Revocation Under the Special Attribution Method for Selected Listed Financial Institutions
RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation
RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18)
RC4600 Election or Revocation of an Election by a Qualifying Taxpayer Under Subsection 217.2(1)
RC4601 GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution
RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes
RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes
RC4603 GST/HST Tax Adjustment Transfer Election or Notice of Revocation for a Selected Listed Financial Institution
RC4604 GST/HST Consolidated Filing Election or Notice of Revocation for a Selected Listed Financial Institution
RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election
RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election
RC4606 GST/HST Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution
RC4607 GST/HST Pension Entity Rebate Application and Election
RC4609 Election or Revocation of Election to Use a Real-Time Calculation Method or the Reconciliation Method for GST/HST Purposes
RC4610 GST/HST Election or Revocation of an Election to Have Subsection 225.4(3), (4) or (5) Not Apply to a Selected Listed Financial Institution
RC4611 GST/HST Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages
RC4612 GST/HST Application to Not Be Considered a Selected Listed Financial Institution
RC4614 GST/HST Attribution Point Election or Revocation of the Election for a Selected Listed Financial Institution
RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies
RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes
RC4618 Election or Revocation of an Election for GST/HST Purposes to Designate a Pension Entity in Respect of a Master Pension Entity

Applications for non-residents

GST114 Bond for Non-Resident Person without a Permanent Establishment in Canada
GST367 Endorsement to the Bond for Non-Resident Person without a Permanent Establishment in Canada
GST386 Rebate Application for Conventions

Rebate applications for diplomats

Technical information

Excise and GST/HST News
GST/HST Info Sheets
GST Memoranda
GST/HST Memoranda Series (by chapters)
GST/HST Notices
GST/HST Policy Statements
GST/HST Technical Information Bulletins