Liability for tax .: Rv3-1/3-1-1999E-PDF
"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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834335&sl=0
| Department/Agency | Canada. Revenue Canada. |
|---|---|
| Title | Liability for tax . |
| Series title | GST/HST memoranda series |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Assujettissement à la taxe. Caption title. "August 1999." Chapter 3.1 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Revenue Canada, 2000. |
| Description | 25 p. |
| Catalogue number |
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| Edition | Rev. Sept. 1, 2000. |
| Subject terms | Goods and services tax Harmonized sales tax |
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