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. .
|Department/Agency||Canada Revenue Agency.|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|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.|
|Number of Pages||4 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Provincial governments|
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