Plain meaning
CRA publications that explain filing, reporting, benefits, credits, and program rules in practical language.
Also called
GST/HST guide
tax guide
guide T2
guide T1
Key points
- Guides explain CRA administration in practical terms but do not replace the law.
- They often include examples, line references, forms, and filing instructions.
- A guide can be updated annually or when rules change.
- For complex issues, the guide should be checked against statutes, regulations, forms, and current CRA updates.
Why it comes up
CRA guides are often the first place taxpayers encounter rules for returns, credits, GST/HST, payroll, trusts, and corporations.