Automobile benefits .: Rv3-2/9-2-2011E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835549&sl=0

Publication information
Department/Agency Canada Revenue Agency.
Title 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 relatifs aux automobiles.
Caption title.
"November 2011."
Chapter 9.2 of the GST/HST memoranda series.
Publishing information [Ottawa] : Canada Revenue Agency, 2011.
Description 23 p.
Catalogue number
  • Rv3-2/9-2-2011E-PDF
Subject terms Goods and services tax
Harmonized sales tax
Income tax
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