Refund, adjustment, or credit of the GST/HST under section 232 of the Excise Tax Act .: Rv3-1/12-2-2008E-PDF
"This memorandum updates and replaces GST/HST Technical Information Bulletin B-042, Refund, Adjustment or Credit of the GST and incorporates policy statement P-030R, Credit/Debit Notes and Net Tax Adjustments. This memorandum outlines circumstances where an adjustment, refund or credit of the GST/HST may occur pursuant to section 232 of the Excise Tax Act (the Act)"--p. [1].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834713&sl=0
Department/Agency | Canada Revenue Agency. |
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Title | Refund, adjustment, or credit of the GST/HST under section 232 of the Excise Tax Act . |
Series title | GST/HST memoranda series |
Publication type | Series - View Master Record |
Language | [English] |
Other language editions | [French] |
Format | Electronic |
Electronic document | |
Note(s) | Issued also in French under title: Remboursement, redressement ou crédit de la TPS/TVH en vertu de l'article 232 de la Loi sur la taxe d'accise. Caption title. "April 2008." Chapter 12.2 of the GST/HST memoranda series. |
Publishing information | [Ottawa] : Canada Revenue Agency, 2008. |
Description | 6 p. |
Catalogue number |
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Subject terms | Goods and services tax Harmonized sales tax |