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
| 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 |
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| Subject terms | Goods and services tax Harmonized sales tax Income tax |