Trade unions and similar employee associations: Rv3-2/14-6-2014E-PDF
"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. .
|Department/Agency||Canada Revenue Agency.|
|Title||Trade unions and similar employee associations|
|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: 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."|
|Number of Pages||5 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Excise taxes|
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