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| 01594nam 2200313za 4500 |
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| 001 | 9.835010 |
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| 003 | CaOODSP |
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| 005 | 20221107150552 |
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| 007 | cr ||||||||||| |
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| 008 | 170410s2010 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 |aRv3-1/18-2-2010E-PDF |
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| 245 | 10|aProvincial governments |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2010. |
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| 300 | |a4 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Gouvernements provinciaux. |
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| 500 | |aCaption title. |
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| 500 | |a"May 2010." |
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| 500 | |aChapter 18.2 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum supersedes GST Memorandum 500-6-2, Provincial Governments, dated March 19, 1993. This memorandum explains how the goods and services tax/harmonized sales tax (GST/HST) applies to sales and purchases made by provincial governments, and to sales and purchases made by Crown corporations, boards, commissions and agencies that are not part of provincial governments. It also sets out the requirements for the vendor documentation for supplies made to provincial government entities"--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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| 692 | 07|2gccst|aProvincial governments |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tGouvernements provinciaux |w(CaOODSP)9.835014 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s201 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-18-2-2010-eng.pdf |
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