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
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | De minimis financial institutions . |
| Series title | GST/HST memorandum |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| 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. |
| Description | 8 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax Excise taxes |
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