00000nam 2200000za 4500 9.835549 CaOODSP 20221107150705 cr ||||||||||| 170421s2011 onc o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/9-2-2011E-PDF Automobile benefits [electronic resource]. [Ottawa] : Canada Revenue Agency, 2011. 23 p. GST/HST memorandum Issued also in French under title: Avantages relatifs aux automobiles. Caption title. "November 2011." Chapter 9.2 of the GST/HST memoranda series. "This memorandum explains how the goods and services tax/harmonized sales tax (GST/HST) applies to automobile benefits available to employees and shareholders under the Income Tax Act (the ITA). The rules explaining how the GST/HST applies to taxable benefits (other than automobile benefits) are discussed in GST/HST Memorandum 9.1, Taxable Benefits (Other than Automobile Benefits)."--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Income tax Canada Revenue Agency. Avantages relatifs aux automobiles (CaOODSP)9.835550 GST/HST memorandum. (CaOODSP)9.832266 PDF 170 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-9-2-2011-eng.pdf