Stated price net of rebate .: Rv3-1/19-3-1-1-2006E-PDF
"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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835249&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Stated price net of rebate . |
| Series title | GST/HST memoranda series |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | 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. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2006. |
| Description | 9 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |
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