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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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.832766&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleApplication of GST/HST to other taxes, duties, and fees .
Series title
  • GST/HST memorandum
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
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.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2016.
Description7 p.
Catalogue number
  • Rv3-2/3-5-2016E-PDF
Subject terms
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