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Explanatory notes to legislation relating to the Goods and Services Tax / issued by The Hon. Paul Martin.: F34-62/1994E-PDF

"The legislation to which these explanatory notes relate contains proposed amendments to the Excise Tax Act and a related statute. These amendments are intended to implement the sales tax measures announced on December 10, 1992, March 30, 1993, April 30, 1993 and September 3, 1993. In addition, the legislation contains a number of technical amendments that clarify and, in some cases, correct the application of the Excise Tax Act and a related statute. ..."--Pref.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.825653&sl=0

Publication information
Department/Agency
  • Canada. Department of Finance.
TitleExplanatory notes to legislation relating to the Goods and Services Tax / issued by The Hon. Paul Martin.
Publication typeMonograph
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • "February 1994."
  • Issued also in French under title: Notes explicatives du projet de loi concernant la taxe sur les produits et services.
  • Digitized edition from print [produced by Finance Canada].
Publishing information
  • [Ottawa] : Dept. of Finance Canada, 1994.
Author / Contributor
  • Martin, Paul,1938-
Descriptionii, 33 p.
Catalogue number
  • F34-62/1994E-PDF
Subject terms
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