Reimbursements: Rv3-2/9-4-2012E-PDF

"This memorandum explains the treatment of reimbursements 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 reimbursements"--p. [1].

Permanent link to this Catalogue Record: What is a permanent link?
MARC XML Format   MARC HTML Format

Department/Agency Canada Revenue Agency.
Title Reimbursements
Series Title GST/HST memorandum
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

Archived Content

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.

Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
Note Issued also in French under title: Remboursements. Caption title. "June 2012." Chapter 9.4 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
  • Rv3-2/9-4-2012E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Excise taxes