01684cam 2200325za 45009.835585CaOODSP20221107150711cr |||||||||||170421s2014 onc o f000 0 eng dCaOODSPengn-cn---Rv3-2/14-6-2014E-PDFTrade unions and similar employee associations [electronic resource].[Ottawa] : Canada Revenue Agency, 2014.5 p.GST/HST memorandumIssued also in French under title: Syndicats et associations semblables d’employés.Caption title."June 2014."Chapter 14.6 of the GST/HST memoranda series."This memorandum replaces GST Memorandum 400-3-7, Dues in Respect of employment.""This memorandum provides an overview of the application of the Excise Tax Act to certain supplies made by or to trade unions and similar employee associations. In particular, it focuses on dues in respect of employment, payments made by unions orassociations to compensate employers whose employees participate in union activities during normal work hours, and non-profit organizations established primarily for the benefit of organized labour"--p. [1].gccstGoods and services taxgccstHarmonized sales taxgccstExcise taxesCanada Revenue Agency.Syndicats et associations semblables d’employés (CaOODSP)9.835586GST/HST memorandum.(CaOODSP)9.832266PDF88 KBhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-14-6-2014-eng.pdf