<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.834639</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107150500</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">170403s2003    onc    #o    f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Rv3-1/7-5-2003E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Electronic filing and remitting </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Canada Customs and Revenue Agency, </marc:subfield>
      <marc:subfield code="c">2003.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">8 p.</marc:subfield>
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      <marc:subfield code="a">GST/HST memoranda series</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Transmission électronique des declarations et des versements.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Caption title.</marc:subfield>
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      <marc:subfield code="a">"April 2003."</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Chapter 7.5 of the GST/HST memoranda series.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This publication supersedes GST/HST Memorandum 7.5, Electronic Filing and Remitting, dated December 2001. Due to the number of significant changes, the revisions have not been side-barred. This memorandum provides an overview of the Canada Customs and Revenue Agency’s GST/HST TELEFILE and GST/HST NETFILE Programs as they apply to the Goods and Services Tax / Harmonized Sales Tax (GST/HST). This memorandum also provides information on the electronic filing of GST/HST returns and making GST/HST remittances by Electronic Data Interchange (EDI). It discusses the criteria a person must meet to file electronically as well as the technology or services required"--p. [1]. </marc:subfield>
    </marc:datafield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Goods and services tax</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Harmonized sales tax</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Canada Customs and Revenue Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Transmission électronique des declarations et des versements </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.834641</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">GST/HST memoranda series (Online)</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.832238</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">198 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-7-5-2003-eng.pdf</marc:subfield>
    </marc:datafield>
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