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| 01366cam 2200301za 4500 |
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| 001 | 9.834862 |
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| 003 | CaOODSP |
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| 005 | 20221107150529 |
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| 007 | cr ||||||||||| |
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| 008 | 170406s2009 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/16-2-2009E-PDF |
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| 245 | 10|aPenalties and interest |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2009. |
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| 300 | |a15 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Pénalités et intérêts. |
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| 500 | |aCaption title. |
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| 500 | |a"January 2009." |
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| 500 | |aChapter 16.2 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum of Chapter 16 supersedes GST Memorandum 500-3-2, Penalties and Interest, dated March 1994. This memorandum explains the statutory penalties and the application of interest in accordance with the goods and services tax/harmonized sales tax (GST/HST) provisions of the Excise Tax Act (the Act)"--p. [1]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tPénalités et intérêts |w(CaOODSP)9.834865 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s203 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-16-2-2009-eng.pdf |
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