00000nam 2200000za 4500 9.835545 CaOODSP 20221107150705 cr ||||||||||| 170421s2011 onc o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/9-1-2011E-PDF Taxable benefits (other than automobile benefits) [electronic resource]. [Ottawa] : Canada Revenue Agency, 2011. 17 p. GST/HST memorandum Issued also in French under title: Avantages taxables (autres que les avantages relatifs aux automobiles). Caption title. "November 2011." "This version replaces GST Memorandum 400-3-2, Employee and Shareholder Benefits, dated February 19, 1992." Chapter 9.1 of the GST/HST memoranda series. "This memorandum explains how the goods and services tax/harmonized sales tax (GST/HST) applies to employee and shareholder benefits (other than automobile benefits) as required under the Excise Tax Act (the Act). The rules that apply to automobile benefits are discussed in GST/HST Memorandum 9.2, Automobile Benefits"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Excise taxes Canada Revenue Agency. Avantages taxables (autres que les avantages relatifs aux automobiles) (CaOODSP)9.835547 GST/HST memorandum. (CaOODSP)9.832266 PDF 158 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-9-1-2011-eng.pdf