Application of GST/HST to other taxes, duties, and fees . : Rv3-2/3-5-2016E-PDF
"This memorandum cancels and replaces GST/HST Policy Statement P-190, The meaning of the word “imposed” in section 154 of the Excise Tax Act. This memorandum explains how the GST/HST applies to other taxes, duties, and fees, payable by a recipient of a supply of property or a service, or payable or collectible by the supplier, in respect of the supply"--p. [1].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.832766&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Application of GST/HST to other taxes, duties, and fees . |
| Titre de la série | GST/HST memorandum |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Application de la TPS/TVH à d’autres frais, droits et taxes. Caption title. "April 2016." Chapter 3.5 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2016. |
| Description | 7 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax Supplies |