Computerized records: Rv3-1/15-2-2005E-PDF
"This memorandum cancels and replaces GST/HST Memorandum 15.2, Computerized Records, dated July 1999. This memorandum explains the requirements under the Excise Tax Act (the Act), where business records are computerized, to retain and make available books and records, documents and other information for purposes of the verification of the goods and services tax/harmonized sales tax (GST/HST) charged and remitted on taxable supplies of goods and services as well as the tax paid on purchases"--p. .
|Department/Agency||Canada Revenue Agency.|
|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: Registres informatisés. Caption title. "June 2005." Chapter 15.2 of the GST/HST memoranda series.|
|Number of Pages||11 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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