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.