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. [1].

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Department/Agency Canada Revenue Agency.
Title General requirements for books and records
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: Exigences générales relatives aux livres et registres. Caption title. "June 2005." Chapter 15.1 of the GST/HST memoranda series.
Date 2005.
Number of Pages 10 p.
Catalogue Number
  • Rv3-1/15-1-2005E-PDF
Subject Terms Goods and services tax, Harmonized sales tax