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. [1].

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Department/Agency Canada Revenue Agency.
Title De minimis financial institutions
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 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."
Date 2013.
Number of Pages 8 p.
Catalogue Number
  • Rv3-2/17-7-2013E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Excise taxes