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Designation of hospital authorities: Rv3-1/25-2-2009E-PDF
"Reference in this publication is made to supplies taxable at 5% (the rate of the GST) or 13% (the rate of the HST). The HST applies to supplies made in Nova Scotia, New Brunswick, and Newfoundland and Labrador (the “participating provinces”). This memorandum explains what a hospital authority is for purposes of the goods and services tax (GST) and the harmonized sales tax (HST) and sets out the administrative guidelines and eligibility criteria that must be met in order for an organization to be designated as a hospital authority"--p. .
|Department/Agency||Canada Revenue Agency.|
|Title||Designation of hospital authorities|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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|Note||Issued also in French under title: Désignation d’administrations hospitalières. Caption title. "March 2009." Chapter 25.2 of the GST/HST memoranda series.|
|Number of Pages||6 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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