Liability for tax: Rv3-1/3-1-1999E-PDF

"This publication supersedes GST Memorandum 300-1, Liability for Tax, GST Memorandum 300-2, Taxable Supplies of and GST Memorandum 300-3, Zero-rated Supplies. Due to the number of significant changes, the revisions have not been side-barred. This memorandum explains the concepts of a supply, the different types of taxable supplies and the liability for the payment, collection and remittance of the Goods and Services Tax (GST)/ Harmonized Sales Tax (HST) as required under the Excise Tax Act"--p. [1].

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Department/Agency Revenue Canada.
Title Liability for tax
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Assujettissement à la taxe. Caption title. "August 1999." Chapter 3.1 of the GST/HST memoranda series.
Date 2000.
Number of Pages 25 p.
Catalogue Number
  • Rv3-1/3-1-1999E-PDF
Edition Rev. Sept. 1, 2000.
Subject Terms Goods and services tax, Harmonized sales tax