00000nam 2200000za 4500 9.835583 CaOODSP 20221107150710 cr ||||||||||| 170421s2009 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/25-2-2009E-PDF Designation of hospital authorities [electronic resource]. [Ottawa] : Canada Revenue Agency, 2009. 6 p. GST/HST memoranda series Issued also in French under title: Désignation d’administrations hospitalières. Caption title. "March 2009." Chapter 25.2 of the GST/HST memoranda series. "Reference in this publication is made to supplies taxable at 5% (the rate of the GST) or 13% (the rate of the HST). The HST applies to supplies made in Nova Scotia, New Brunswick, and Newfoundland and Labrador (the “participating provinces”). This memorandum explains what a hospital authority is for purposes of the goods and services tax (GST) and the harmonized sales tax (HST) and sets out the administrative guidelines and eligibility criteria that must be met in order for an organization to be designated as a hospital authority"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Désignation d’administrations hospitalières (CaOODSP)9.835584 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 227 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-25-2-2009-eng.pdf