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: What is a permanent link?
MARC XML Format   MARC HTML Format

Department/Agency Canada Revenue Agency.
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

Archived Content

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.

Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
Note 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.
Date 2008.
Number of Pages 6 p.
Catalogue Number
  • Rv3-1/12-2-2008E-PDF
Subject Terms Goods and services tax, Harmonized sales tax