Plain meaning
CRA publications explaining GST/HST rules, definitions, administrative positions, and examples.
Also called
GST memoranda
Key points
- Memoranda are administrative guidance rather than legislation.
- They should be read with the Excise Tax Act, regulations, CRA notices, and relevant case law.
- They can be especially helpful for definitions, examples, and sector-specific GST/HST treatment.
- Older memoranda or examples may need to be checked against current law and CRA updates.
Why it comes up
GST/HST memoranda help businesses understand registration, taxable supplies, input tax credits, rebates, and special sectors.