In April 1999, Canada Revenue And Customs Agency revised its GST/HST Memorandum 17.1, obsoleting the previous version which was dated January 1995

I would like to obtain the obsolete, January 1995 version, but I'm not able to find a copy. I've checked:

I'm a computer nerd, not an accountant, and thus am not familiar with how such document is typically archived. Please help me find it. Paper, PDF, newspaper clipping, doesn't matter.

The Knotia database lists the obsolete document at the link:


Excise Automated Reference Library (EARL) > CPAstore - Historical GST/HST and Excise Tax Legislation Collection

I found that I can purchase a 3-person license to access the EARL database for $1645/year, and it might lead to the 1995 memo, but it seems like overkill. Is there a cheaper way?

  • 2
    What information are you trying to get from a document from 30 years ago? Commented Jun 4 at 18:09
  • The 1999 edits were a result of Bombay Jewellers Ltd. v. The Queen, which changed how CRA interprets the Excise Tax Act. I'm interested in what CRA's interpretation was before this decision Commented Jun 5 at 19:14
  • 1
    In Bombay, at para 12, accountants were of the opinion (at least as of Jan 1st, 1991), that no GST would be owed when selling wafers of gold, but as of April 20, 1993, the CCRA thought GST was owed. I'm researching exactly how the understanding changed over time. I understand the accountants' 1991 reasoning, Bombay's 1991-1998 opinion, and I understand the CCRA's 1999 reasoning, but I don't understand the CCRA's 1993 reasoning, which I believe is explained in the 1995 document, or an earlier, possibly 1993 document. Commented Jun 5 at 19:41


You must log in to answer this question.

Browse other questions tagged .