Taxable benefits (other than automobile benefits) .: Rv3-2/9-1-2011E-PDF

"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].

Permanent link to this Catalogue record:
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Publication information
Department/Agency Canada Revenue Agency.
Title Taxable benefits (other than automobile benefits) .
Series title GST/HST memorandum
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) 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.
Publishing information [Ottawa] : Canada Revenue Agency, 2011.
Description 17 p.
Catalogue number
  • Rv3-2/9-1-2011E-PDF
Subject terms Goods and services tax
Harmonized sales tax
Excise taxes
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