General requirements for books and records: Rv3-1/15-1-2005E-PDF
"This memorandum cancels and replaces GST/HST Memorandum 15.1, General Requirements for Books and Records, dated July 1999. This memorandum explains the requirements under the Excise Tax Act (the Act) for registrants and certain non-registered persons to retain and make available books and records, documents and other information. Such records should enable the determination of the tax charged and remitted on taxable supplies of goods and services as well as the tax paid on business purchases and claimed as an input tax credit or rebate"--p. .
|Department/Agency||Canada Revenue Agency.|
|Title||General requirements for books and records|
|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: Exigences générales relatives aux livres et registres. Caption title. "June 2005." Chapter 15.1 of the GST/HST memoranda series.|
|Number of Pages||10 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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