Anti-avoidance rules .: Rv3-2/16-4-2016E-PDF
"This version replaces the one dated February 2015 and outlines the new anti-avoidance rules relating to the provincial public service body rebate for municipalities in Newfoundland and Labrador. This memorandum explains the application of the anti-avoidance rules in respect of the GST/HST"--p. [1].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.832819&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Anti-avoidance rules . |
| Series title | GST/HST memorandum |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Règles anti-évitement. Caption title. "March 2016." Chapter 16.4 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2016. |
| Description | 10 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax Tax avoidance |
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