Allowances .: Rv3-2/9-3-2012E-PDF
"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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835552&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Allowances . |
| 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: Indemnités. Caption title. "June 2012." Chapter 9.3 of the GST/HST memoranda series. "This version replaces GST Memorandum 400-3-11, Allowances and Reimbursements dated February 1992." |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2012. |
| Description | 13 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax Excise taxes |
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