Complete Directory of CRA GST/HST Forms, Elections and Rebates
Tax Depot provides this comprehensive listing of all GST/HST forms to help businesses and individuals navigate Canada’s sales tax system. All links lead directly to the official Canada Revenue Agency website.
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Registration and Account Management
Form Number Description Latest Version RC1 Request for a Business Number Download RC1A Business Number – GST/HST Account Information Download RC1C Business Number – Program Account Information Download RC2 The Business Number and Your Canada Revenue Agency Program Accounts Download RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada Download RC152 GST/HST Credit Application for the Surviving Spouse Download RC7 Business Income Tax Guide Download RC59 Business Consent for Access by Telephone and Mail Download RC193 Service Feedback Download
Regular GST/HST Returns and Filings
Form Number Description Latest Version GST34 Goods and Services Tax/Harmonized Sales Tax Return for Registrants Download GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) Download GST20 Election for GST/HST Reporting Period Download GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year Download GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions Download GST29 Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable Download GST288 Provincial Sales Tax Adjustment Declaration for a Supplier Located in Quebec or in Manitoba Download GST111 Financial Institution GST/HST Annual Information Return Download RC4616 Election for a Fiscal Year in a Leap Year Download GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities Download
Special GST/HST Elections
Form Number Description Latest Version GST17 GST/HST Election Concerning the Acquisition of a Business or Part of a Business Download GST21 Election or Revocation of an Election to Make Closely Related Corporations and Canadian Partnerships a Qualifying Group for GST/HST Purposes Download GST22 Election to Not Account for GST/HST on Actual Taxable Supplies Between Members of a Qualifying Group Download GST23 Election by a Public College to Use the Public Institution GST/HST Rebate Download GST24 Revocation of an Election by a Public College to Use the Public Institution GST/HST Rebate Download GST27 Election or Revocation of an Election by a Public Service Body to Use the Special Quick Method of Accounting Download GST30 Election for Passenger Vehicles or Aircraft to be Deemed Non-Capital Property Download GST31 Election for a Charity to Use the Streamlined Accounting Method Download GST32 Revocation of an Election for Real Property of a Public Service Body Download GST44 Election Concerning the Acquisition of Financial Services Download GST60 GST/HST Liability for Property Acquired for Personal Use and Change-in-Use Rules for Passenger Vehicles and Aircraft Download GST74 Election and Revocation of the Election to Use the Quick Method of Accounting Download GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting Download GST494 Election Concerning the Acquisition of Certain Supplies Download GST502 Election and Revocation of Election Between Associated Persons Download GST532 Election for Reporting Period of a Listed Financial Institution Download
GST/HST Rebate Applications
Form Number Description Latest Version GST189 General Application for GST/HST Rebates Download GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder Download GST191 GST/HST New Housing Rebate Application for Owner-Built Houses Download GST191-WS Construction Summary Worksheet Download GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land Download GST370 Employee and Partner GST/HST Rebate Application Download GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) Download GST498 GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts Download GST524 GST/HST New Residential Rental Property Rebate Download GST525 Supplement to the New Residential Rental Property Rebate Application Download RC7066 GST/HST Rebate Application for Tour Foreign Conventions and Tour Foreign Visitors Download RC4033 General Application for Rebate of GST/HST Download RC4032 Foreign Convention and Tour Incentive Program Guide Download
Public Service Bodies GST/HST Forms
Form Number Description Latest Version GST66 Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund Download GST284 Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund (Non-personalized) Download GST523-1 Non-profit Organizations – Government Funding Download RC4034 GST/HST Public Service Bodies’ Rebate Download 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 Download GST523 Election for a Public Service Body to Use the Special Quick Method of Accounting Download GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting Download GST322 Certificate of Government Funding Download
Housing and Construction GST/HST Forms
Form Number Description Latest Version GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder Download GST191 GST/HST New Housing Rebate Application for Owner-Built Houses Download GST191-WS Construction Summary Worksheet Download GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land Download GST524 GST/HST New Residential Rental Property Rebate Download GST525 Supplement to the New Residential Rental Property Rebate Application Download GST119 Application to Register a Subdivision and/or a Condominium/Strata Plan for GST/HST Purposes Download RC4231 Application for a Waiver of the GST/HST New Housing Rebate Owing Download RC7001-1 GST/HST New Residential Rental Property Rebate Provincial Schedule Download RC7001-2 GST/HST New Residential Rental Property Rebate Provincial Schedule Download RC7002 GST/HST New Housing Rebate Application for Non-Registrant Builder Download RC7191-ON GST/HST Ontario New Residential Rental Property Rebate Schedule Download RC7190-ON GST/HST Ontario New Housing Rebate Schedule Download
Imported Goods and Services
Form Number Description Latest Version GST59 Application and Revocation of the General Application for Rebate of GST/HST Download GST60 GST/HST Liability for Property Acquired for Personal Use Download GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages Download GST115 Information Required from Non-Resident Construction Companies When Making a Supply in Canada Download RC156 Imported Goods Adjustment Request Download GST289 Statement of Tax Paid on Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges Download GST400 GST/HST Registration for Non-Resident Persons Download GST479 Certification for Non-Resident Business Rebate Download GST107 Application for a Non-Resident Business Registration Number Download
Registration and Special Cases
Form Number Description Latest Version GST295 Application to Offset an Outstanding GST/HST Amount by a Refund or Rebate Download GST352 Application for Adjustment to the Tax Owing on Supplies of Continuous Transmission Commodities Download GST367 Application to Register or Cancel the Registration of a Pension Plan Download GST500 GST/HST Adjustment for Provincial Sales Tax Download GST501 Election or Revocation of an Election for a Qualifying Non-Profit Organization to Use Special Calculation Method Download RC45 Request to Reassess or Redetermine Download RC4616 Election for a Fiscal Year in a Leap Year Download RC7273 GST/HST Account Information Request Download RC4582 Transitional Simplified Accounting (TSA) Information Return Download
Common GST/HST Situations – Guide
New or Small Businesses
Real Estate and Housing
Employees and Self-Employed
Public Service Bodies
Non-Residents
GST/HST Guides and Technical Publications
Publication Description Latest Version RC4022 General Information for GST/HST Registrants Download RC4027 Doing Business in Canada – GST/HST Information for Non-Residents Download RC4028 GST/HST New Housing Rebate Download RC4032 Foreign Convention and Tour Incentive Program Guide Download RC4033 General Application for Rebate of GST/HST Download RC4034 GST/HST Public Service Bodies’ Rebate Download RC4049 GST/HST Information for Municipalities Download RC4052 GST/HST Information for the Home Construction Industry Download RC4058 Quick Method of Accounting for GST/HST Download RC4082 GST/HST Information for Charities Download RC4091 GST/HST Rebate for Partners and GST/HST Pension Plan Rebate Download RC4231 GST/HST New Residential Rental Property Rebate Download
Tax Depot provides this form directory as a convenience to our clients. All links lead directly to official government websites including the Canada Revenue Agency (CRA). While we strive to maintain current links, we recommend verifying you’re using the most recent form versions for official filings.
Last Updated: March 2025