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| 01466nam 2200325za 4500 |
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| 001 | 9.835594 |
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| 003 | CaOODSP |
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| 005 | 20221107150712 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s2013 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 |aRv3-2/17-7-2013E-PDF |
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| 245 | 00|aDe minimis financial institutions |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2013. |
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| 300 | |a8 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Institutions financières visées par la règle du seuil. |
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| 500 | |aCaption title. |
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| 500 | |a"February 2013." |
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| 500 | |aChapter 17.7 of the GST/HST memoranda series. |
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| 500 | |a"This version replaces GST Memorandum 700-4, De Minimis Financial Institutions." |
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| 520 | |a"This memorandum explains the meaning of the term “de minimis financial institution” and provides details on how to determine whether a person is a de minimis financial institution for the purposes of the Excise Tax Act"--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|tInstitutions financières visées par la règle du seuil |w(CaOODSP)9.835597 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s310 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-17-7-2013-eng.pdf |
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