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| 01578nam 2200313za 4500 |
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| 001 | 9.834335 |
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| 003 | CaOODSP |
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| 005 | 20221107150418 |
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| 007 | cr ||||||||||| |
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| 008 | 170328t20001999onc #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 |aRv3-1/3-1-1999E-PDF |
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| 245 | 10|aLiability for tax |h[electronic resource]. |
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| 250 | |aRev. Sept. 1, 2000. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c2000. |
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| 300 | |a25 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Assujettissement à la taxe. |
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| 500 | |aCaption title. |
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| 500 | |a"August 1999." |
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| 500 | |aChapter 3.1 of the GST/HST memoranda series. |
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| 520 | |a"This publication supersedes GST Memorandum 300-1, Liability for Tax, GST Memorandum 300-2, Taxable Supplies of and GST Memorandum 300-3, Zero-rated Supplies. Due to the number of significant changes, the revisions have not been side-barred. This memorandum explains the concepts of a supply, the different types of taxable supplies and the liability for the payment, collection and remittance of the Goods and Services Tax (GST)/ Harmonized Sales Tax (HST) as required 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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| 710 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tAssujettissement à la taxe |w(CaOODSP)9.834339 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s205 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-3-1-1999-eng.pdf |
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