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].

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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

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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