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:
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Publication information
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
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
  • Rv3-1/12-2-2008E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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