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Refund, adjustment, or credit of the GST/HST under section 232 of the Excise Tax Act .: Rv3-1/12-2-2008E-PDF

"This memorandum updates and replaces GST/HST Technical Information Bulletin B-042, Refund, Adjustment or Credit of the GST and incorporates policy statement P-030R, Credit/Debit Notes and Net Tax Adjustments. This memorandum outlines circumstances where an adjustment, refund or credit of the GST/HST may occur pursuant to section 232 of the Excise Tax Act (the Act)"--p. [1].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834713&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleRefund, adjustment, or credit of the GST/HST under section 232 of the Excise Tax Act .
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: Remboursement, redressement ou crédit de la TPS/TVH en vertu de l'article 232 de la Loi sur la taxe d'accise.
  • Caption title.
  • "April 2008."
  • Chapter 12.2 of the GST/HST memoranda series.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2008.
Description6 p.
Catalogue number
  • Rv3-1/12-2-2008E-PDF
Subject terms
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