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. .
|Title||Liability for tax|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.
We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.
Note: The URLs contained in this/these document(s) may no longer be functional
|Note||Issued also in French under title: Assujettissement à la taxe. Caption title. "August 1999." Chapter 3.1 of the GST/HST memoranda series.|
|Number of Pages||25 p.|
|Edition||Rev. Sept. 1, 2000.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
- Date modified: