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. [1].

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Publication information
Department/Agency Canada. Canada Revenue Agency.
Title Trade unions and similar employee associations .
Series title GST/HST memorandum
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document

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Note(s) 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."
Publishing information [Ottawa] : Canada Revenue Agency, 2014.
Description 5 p.
Catalogue number
  • Rv3-2/14-6-2014E-PDF
Subject terms Goods and services tax, Harmonized sales tax, Excise taxes

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