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. [1].

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Department/Agency Canada Revenue Agency.
Title Computerized 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: Registres informatisés. Caption title. "June 2005." Chapter 15.2 of the GST/HST memoranda series.
Date 2005.
Number of Pages 11 p.
Catalogue Number
  • Rv3-1/15-2-2005E-PDF
Subject Terms Goods and services tax, Harmonized sales tax