00000nam 2200000za 4500 9.834950 CaOODSP 20221107150543 cr ||||||||||| 170407s1999 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/17-8-1999E-PDF Credit unions [electronic resource]. [Ottawa] : Revenue Canada, 1999. 8 p. GST/HST memoranda series Issued also in French under title: Caisses de crédit. Caption title. "April 1999." Chapter 17.8 of the GST/HST memoranda series. "This memorandum supersedes GST Memorandum 700-5-3, Credit Unions, dated July 31, 1992. This memorandum explains, for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), the provisions of the Excise Tax Act that pertain to credit unions"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Credit unions Canada. Revenue Canada. Caisses de crédit (CaOODSP)9.834952 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 156 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-17-8-1999-eng.pdf