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| 01684cam 2200325za 4500 |
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| 001 | 9.835585 |
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| 003 | CaOODSP |
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| 005 | 20221107150711 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s2014 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 |aRv3-2/14-6-2014E-PDF |
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| 245 | 00|aTrade unions and similar employee associations |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2014. |
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| 300 | |a5 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Syndicats et associations semblables d’employés. |
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| 500 | |aCaption title. |
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| 500 | |a"June 2014." |
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| 500 | |aChapter 14.6 of the GST/HST memoranda series. |
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| 500 | |a"This memorandum replaces GST Memorandum 400-3-7, Dues in Respect of employment." |
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| 520 | |a"This memorandum provides an overview of the application of the Excise Tax Act to certain supplies made by or to trade unions and similar employee associations. In particular, it focuses on dues in respect of employment, payments made by unions orassociations to compensate employers whose employees participate in union activities during normal work hours, and non-profit organizations established primarily for the benefit of organized labour"--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|tSyndicats et associations semblables d’employés |w(CaOODSP)9.835586 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s88 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-14-6-2014-eng.pdf |
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