00000nam 2200000za 4500 9.835249 CaOODSP 20221107150624 cr ||||||||||| 170413s2006 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-3-1-1-2006E-PDF Stated price net of rebate [electronic resource]. [Ottawa] : Canada Revenue Agency, 2006. 9 p. GST/HST memoranda series Issued also in French under title: Prix convenu déduction faite du remboursement. Caption title. "August 2006." Chapter 19.3.1.1 of the GST/HST memoranda series. "This memorandum updates GST/HST Memorandum 19.3.1.1, dated July 1998 to reflect the reduction of the rate of the GST from 7% to 6%. This memorandum explains how to derive and apply a “rebate factor” to determine the consideration, the tax payable and the new housing rebate amount in cases where the stated price for the unit is tax included and net of the new housing rebate (i.e., stated price net of rebate). Two methods for using the rebate factor are provided: the calculation method and the table method"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Prix convenu déduction faite du remboursement (CaOODSP)9.835251 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 278 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-1-1-2006-eng.pdf