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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

Publication information
Department/Agency
  • Canada. Revenue Canada.
TitleLiability for tax .
Series title
  • GST/HST memoranda series
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description25 p.
Catalogue number
  • Rv3-1/3-1-1999E-PDF
Edition
  • Rev. Sept. 1, 2000.
Subject terms
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