Definition of "financial instrument": Rv3-1/17-1-1999E-PDF

"This memorandum replaces GST/HST Memorandum 17.1, Definition of “Financial Instrument”, dated January 1995. Significant changes have been side-barred. This memorandum explains the components of the definition of “financial instrument” as it relates to the provision of financial services under the Goods and Services Tax (GST)/Harmonized Sales Tax (HST)"--p. [1].

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Department/Agency Revenue Canada.
Title Definition of "financial instrument"
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: Définition d'« effet financier » . Caption title. "April 1999." Chapter 17.1 of the GST/HST memoranda series.
Date 1999.
Number of Pages 8 p.
Catalogue Number
  • Rv3-1/17-1-1999E-PDF
Subject Terms Goods and services tax, Harmonized sales tax