| 000 | 00000nam 2200000za 4500 |
| 001 | 9.835545 |
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| 003 | CaOODSP |
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| 005 | 20221107150705 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s2011 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 |aRv3-2/9-1-2011E-PDF |
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| 245 | 00|aTaxable benefits (other than automobile benefits) |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2011. |
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| 300 | |a17 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Avantages taxables (autres que les avantages relatifs aux automobiles). |
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| 500 | |aCaption title. |
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| 500 | |a"November 2011." |
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| 500 | |a"This version replaces GST Memorandum 400-3-2, Employee and Shareholder Benefits, dated February 19, 1992." |
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| 500 | |aChapter 9.1 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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|aExcise taxes |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tAvantages taxables (autres que les avantages relatifs aux automobiles) |w(CaOODSP)9.835547 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s158 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-9-1-2011-eng.pdf |
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