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Provincial governments: Rv3-1/18-2-2010E-PDF

"This memorandum supersedes GST Memorandum 500-6-2, Provincial Governments, dated March 19, 1993. This memorandum explains how the goods and services tax/harmonized sales tax (GST/HST) applies to sales and purchases made by provincial governments, and to sales and purchases made by Crown corporations, boards, commissions and agencies that are not part of provincial governments. It also sets out the requirements for the vendor documentation for supplies made to provincial government entities"--p. [1].

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Department/Agency Canada Revenue Agency.
Title Provincial governments
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: Gouvernements provinciaux. Caption title. "May 2010." Chapter 18.2 of the GST/HST memoranda series.
Date 2010.
Number of Pages 4 p.
Catalogue Number
  • Rv3-1/18-2-2010E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Provincial governments