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De minimis financial institutions .: Rv3-2/17-7-2013E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835594&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleDe minimis financial institutions .
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: Institutions financières visées par la règle du seuil.
  • Caption title.
  • "February 2013."
  • Chapter 17.7 of the GST/HST memoranda series.
  • "This version replaces GST Memorandum 700-4, De Minimis Financial Institutions."
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2013.
Description8 p.
Catalogue number
  • Rv3-2/17-7-2013E-PDF
Subject terms
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