00000nam 2200000za 4500 9.834854 CaOODSP 20221107150528 cr ||||||||||| 170406s2005 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/15-1-2005E-PDF General requirements for books and records [electronic resource]. [Ottawa] : Canada Revenue Agency, 2005. 10 p. GST/HST memoranda series Issued also in French under title: Exigences générales relatives aux livres et registres. Caption title. "June 2005." Chapter 15.1 of the GST/HST memoranda series. "This memorandum cancels and replaces GST/HST Memorandum 15.1, General Requirements for Books and Records, dated July 1999. This memorandum explains the requirements under the Excise Tax Act (the Act) for registrants and certain non-registered persons to retain and make available books and records, documents and other information. Such records should enable the determination of the tax charged and remitted on taxable supplies of goods and services as well as the tax paid on business purchases and claimed as an input tax credit or rebate"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Exigences générales relatives aux livres et registres (CaOODSP)9.834856 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 263 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-15-1-2005-eng.pdf