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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. .
|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|
|Other Language Editions||[French]|
|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.|
|Number of Pages||6 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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