Under the harmonizing agreement (
Comprehensive Integrated tax Coordination Agreement or CITCA ) the
Canada Revenue Agency is responsible for the administration of the
Harmonized Sales Tax, including collection, some rebates, and refunds.
The Canada Revenue Agency together with the Federal Department of
Finance is responsible for all interpretations of the application of
Harmonized Sales Tax law found in the
Excise Tax Act (Canada).
The Canada Revenue Agency publishes five categories of publication documents pertaining to the Harmonized Sales Tax:
- GST/HST Technical Information Bulletins announce and discuss in detail changes to the GST/HST legislation.
- GST/HST
Memoranda Series discusses the GST/HST legislation in detail. Published
since September 1994, chapters of the GST/HST Memoranda Series are
gradually replacing the GST Memoranda.
- GST/HST
Policy Statements discuss Canada Revenue Agency policy on certain
specific GST/HST issues which are not yet covered by the GST/HST
Memoranda Series.
- GST/HST Notices are
miscellaneous notices regarding changes in CRA policy, notices of
change to publications, short announcements regarding the GST/HST.
- GST/HST Information Sheets are plain language
technical publications designed to provide clear and concise
explanations of specific issues relating to the GST/HST.
The
Canada Revenue Agency also publishes a series of
guides, pamphlets and
booklets explaining how GST/HST forms must be completed.