| 000 | 00000nam 2200000za 4500 |
| 001 | 9.835591 |
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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 |aRv3-2/17-6-2014E-PDF |
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| 245 | 00|aDefinition of “listed financial institution” |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2014. |
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| 300 | |a7 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Définition d’« institution financière désignée ». |
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| 500 | |aCaption title. |
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| 500 | |a"July 2014." |
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| 500 | |aChapter 17.6 of the GST/HST memoranda series. |
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| 500 | |a"This version replaces the one dated September 1999." |
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| 520 | |a"This memorandum explains the meaning of the term “listed financial institution” and provides information on how to determine whether a person is a listed financial institution for GST/HST purposes. It also explains when a person may be considered a financial institution as a result of an amalgamation or an acquisition of a business"--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|tDéfinition d’« institution financière désignée » |w(CaOODSP)9.835592 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s92 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-17-6-2014-eng.pdf |
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