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008170410s1999    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-1/17-10-1999E-PDF
24510|aTax discounters |h[electronic resource].
260 |a[Ottawa] : |bRevenue Canada, |c1999.
300 |a4 p.
4901 |aGST/HST memoranda series
500 |aIssued also in French under title: Escompteurs d'impôt.
500 |aCaption title.
500 |a"May 1999."
500 |aChapter 17.10 of the GST/HST memoranda series.
520 |a"This memorandum supersedes GST Memorandum 700-5-5, Tax Discounters, dated September 29, 1992. This memorandum explains, for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), the provisions of the Excise Tax Act that pertain to tax discounters"--p. [1].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
7101 |aCanada.|bRevenue Canada.
77508|tEscompteurs d'impôt |w(CaOODSP)9.835004
830#0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238
85640|qPDF|s138 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-17-10-1999-eng.pdf