De minimis financial institutions: Rv3-2/17-7-2013E-PDF
"This memorandum explains the meaning of the term “de minimis financial institution” and provides details on how to determine whether a person is a de minimis financial institution for the purposes of the Excise Tax Act"--p. .
|Department/Agency||Canada Revenue Agency.|
|Title||De minimis financial institutions|
|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: Institutions financières visées par la règle du seuil. Caption title. "February 2013." Chapter 17.7 of the GST/HST memoranda series. "This version replaces GST Memorandum 700-4, De Minimis Financial Institutions."|
|Number of Pages||8 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Excise taxes|
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