"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. .
|Department/Agency||Canada Revenue Agency.|
|Series Title||GST/HST memorandum|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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|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."|
|Number of Pages||13 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Excise taxes|
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