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Allowances: Rv3-2/9-3-2012E-PDF

"This memorandum explains the treatment of allowances paid to employees, members of a partnership or volunteers of a charity or public institution under the Excise Tax Act, and the subsequent eligibility rules for claiming input tax credits or public service body rebates for persons who pay these allowances"--p. [1].

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Department/Agency Canada Revenue Agency.
Title Allowances
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: Indemnités. Caption title. "June 2012." Chapter 9.3 of the GST/HST memoranda series. "This version replaces GST Memorandum 400-3-11, Allowances and Reimbursements dated February 1992."
Date 2012.
Number of Pages 13 p.
Catalogue Number
  • Rv3-2/9-3-2012E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Excise taxes