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Trade unions and similar employee associations .: Rv3-2/14-6-2014E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835585&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleTrade unions and similar employee associations .
Series title
  • GST/HST memorandum
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Syndicats et associations semblables d’employés.
  • Caption title.
  • "June 2014."
  • Chapter 14.6 of the GST/HST memoranda series.
  • "This memorandum replaces GST Memorandum 400-3-7, Dues in Respect of employment."
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2014.
Description5 p.
Catalogue number
  • Rv3-2/14-6-2014E-PDF
Subject terms
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