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| 01451cam 2200325za 4500 |
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| 001 | 9.835552 |
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| 003 | CaOODSP |
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| 005 | 20221107150706 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s2012 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 |aRv3-2/9-3-2012E-PDF |
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| 245 | 00|aAllowances |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2012. |
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| 300 | |a13 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Indemnités. |
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| 500 | |aCaption title. |
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| 500 | |a"June 2012." |
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| 500 | |aChapter 9.3 of the GST/HST memoranda series. |
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| 500 | |a"This version replaces GST Memorandum 400-3-11, Allowances and Reimbursements dated February 1992." |
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| 520 | |a"This memorandum explains the treatment of allowances paid to employees, members of a partnership or volunteers of a charity or public institution under the Excise Tax Act, and the subsequent eligibility rules for claiming input tax credits or public service body rebates for persons who pay these allowances"--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|tIndemnités |w(CaOODSP)9.835553 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s315 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-9-3-2012-eng.pdf |
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