| 000 | 00000nam 2200000za 4500 |
| 001 | 9.834703 |
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| 003 | CaOODSP |
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| 005 | 20221107150508 |
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| 007 | cr ||||||||||| |
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| 008 | 170404s2008 onc #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 |aRv3-1/8-2-2008E-PDF |
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| 245 | 10|aGeneral restrictions and limitations |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2008. |
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| 300 | |a21 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Restrictions générales. |
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| 500 | |aCaption title. |
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| 500 | |a"March 2008." |
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| 500 | |aChapter 8.2 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum of Chapter 8 cancels and replaces GST Memorandum 400-2, Restrictions – General, and paragraphs 8, 9, 10, 15 and 16 of GST Memorandum 400-3-5, Property and Services for Non-Financial Institutions. This memorandum sets out the rules respecting the general restrictions and limitations that apply when claiming input tax credits under the Excise Tax Act (the 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 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tRestrictions générales |w(CaOODSP)9.834710 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s318 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-8-2-2008-eng.pdf |
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