| 000 | 00000nam 2200000za 4500 |
| 001 | 9.832773 |
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| 003 | CaOODSP |
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| 005 | 20221107150048 |
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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 |aRv3-2/5-3-2016E-PDF |
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| 245 | 00|aExempt legal services |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2016. |
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| 300 | |a5 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Services juridiques exonérés. |
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| 500 | |aCaption title. |
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| 500 | |a"May 2016." |
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| 500 | |aChapter 5.3 of the GST/HST memoranda series. |
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| 520 | |a"This version replaces the one entitled Legal Aid Services dated May 12, 1995. This memorandum explains what legal services are and provides information on when a supply of legal services is exempt from the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under the Excise Tax Act"--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|aLegal services |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tServices juridiques exonérés |w(CaOODSP)9.832775 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s414 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-5-3-2016-eng.pdf |
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