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. [1].

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Department/Agency Canada Revenue Agency.
Title Taxable benefits (other than automobile benefits)
Series Title GST/HST memorandum
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: 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.
Date 2011.
Number of Pages 17 p.
Catalogue Number
  • Rv3-2/9-1-2011E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Excise taxes