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| 01526cam 2200313za 4500 |
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| 001 | 9.832766 |
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| 003 | CaOODSP |
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| 005 | 20221107150047 |
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| 007 | cr ||||||||||| |
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| 008 | 170222s2016 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 |aRv3-2/3-5-2016E-PDF |
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| 245 | 00|aApplication of GST/HST to other taxes, duties, and fees |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2016. |
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| 300 | |a7 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Application de la TPS/TVH à d’autres frais, droits et taxes. |
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| 500 | |aCaption title. |
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| 500 | |a"April 2016." |
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| 500 | |aChapter 3.5 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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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| 692 | 07|2gccst|aSupplies |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tApplication de la TPS/TVH à d’autres frais, droits et taxes |w(CaOODSP)9.832770 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s86 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-3-5-2016-eng.pdf |
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