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| 01629nam 2200301za 4500 |
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| 001 | 9.835249 |
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| 003 | CaOODSP |
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| 005 | 20221107150624 |
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| 007 | cr ||||||||||| |
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| 008 | 170413s2006 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 |aRv3-1/19-3-1-1-2006E-PDF |
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| 245 | 10|aStated price net of rebate |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2006. |
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| 300 | |a9 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Prix convenu déduction faite du remboursement. |
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| 500 | |aCaption title. |
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| 500 | |a"August 2006." |
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| 500 | |aChapter 19.3.1.1 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tPrix convenu déduction faite du remboursement |w(CaOODSP)9.835251 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s278 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-1-1-2006-eng.pdf |
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