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| 01937cam 2200301za 4500 |
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| 001 | 9.835647 |
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| 003 | CaOODSP |
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| 005 | 20221107150719 |
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| 007 | cr ||||||||||| |
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| 008 | 170424s2009 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/27-2-2009E-PDF |
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| 245 | 10|aConventions |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2009. |
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| 300 | |a28 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Congrès. |
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| 500 | |aCaption title. |
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| 500 | |a"August 2009." |
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| 500 | |aChapter 27.2 of the GST/HST memoranda series. |
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| 520 | |a"This version replaces the one dated April 1995. This memorandum provides information with respect to foreign and domestic conventions. It explains the eligibility requirements that sponsors and non-registered organizers of foreign conventions have to meet to claim a GST/HST rebate in respect of supplies of the convention facility and related convention supplies. It also explains how non-resident non-registered exhibitors attending conventions in Canada may claim a GST/HST rebate in respect of the tax paid on the acquisition of exhibition space at a convention and related convention supplies. It provides details on how Canadian suppliers can pay to, or credit in favour of, sponsors and non-registered organizers of foreign conventions an amount on account of a rebate. It also explains how the GST/HST applies to supplies made by sponsors of domestic conventions, including admissions and supplies made to exhibitors"--p. [1]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tCongrès |w(CaOODSP)9.835652 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s314 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-27-2-2009-eng.pdf |
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