Taxable benefits (other than automobile benefits): Rv3-2/9-1-2011E-PDF
"This memorandum explains how the goods and services tax/harmonized sales tax (GST/HST) applies to employee and shareholder benefits (other than automobile benefits) as required under the Excise Tax Act (the Act). The rules that apply to automobile benefits are discussed in GST/HST Memorandum 9.2, Automobile Benefits"--p. .
|Department/Agency||Canada Revenue Agency.|
|Title||Taxable benefits (other than automobile benefits)|
|Series Title||GST/HST memorandum|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.
We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.
Note: The URLs contained in this/these document(s) may no longer be functional
|Note||Issued also in French under title: Avantages taxables (autres que les avantages relatifs aux automobiles). Caption title. "November 2011." "This version replaces GST Memorandum 400-3-2, Employee and Shareholder Benefits, dated February 19, 1992." Chapter 9.1 of the GST/HST memoranda series.|
|Number of Pages||17 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Excise taxes|
- Date modified: