Computerized records . : Rv3-1/15-2-2005E-PDF
"This memorandum cancels and replaces GST/HST Memorandum 15.2, Computerized Records, dated July 1999. This memorandum explains the requirements under the Excise Tax Act (the Act), where business records are computerized, to retain and make available books and records, documents and other information for purposes of the verification of the goods and services tax/harmonized sales tax (GST/HST) charged and remitted on taxable supplies of goods and services as well as the tax paid on purchases"--p. [1].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.834858&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Computerized records . |
| Titre de la série | GST/HST memoranda series |
| 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: Registres informatisés. Caption title. "June 2005." Chapter 15.2 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2005. |
| Description | 11 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |