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| 01652nam 2200301za 4500 |
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| 001 | 9.835583 |
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| 003 | CaOODSP |
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| 005 | 20221107150710 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s2009 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 |aRv3-1/25-2-2009E-PDF |
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| 245 | 10|aDesignation of hospital authorities |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2009. |
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| 300 | |a6 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Désignation d’administrations hospitalières. |
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| 500 | |aCaption title. |
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| 500 | |a"March 2009." |
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| 500 | |aChapter 25.2 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tDésignation d’administrations hospitalières |w(CaOODSP)9.835584 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s227 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-25-2-2009-eng.pdf |
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