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| 01356nam 2200313za 4500 |
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| 001 | 9.832819 |
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| 003 | CaOODSP |
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| 005 | 20221107150055 |
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| 007 | cr ||||||||||| |
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| 008 | 170222s2016 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 |aRv3-2/16-4-2016E-PDF |
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| 245 | 00|aAnti-avoidance rules |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2016. |
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| 300 | |a10 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Règles anti-évitement. |
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| 500 | |aCaption title. |
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| 500 | |a"March 2016." |
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| 500 | |aChapter 16.4 of the GST/HST memoranda series. |
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| 520 | |a"This version replaces the one dated February 2015 and outlines the new anti-avoidance rules relating to the provincial public service body rebate for municipalities in Newfoundland and Labrador. This memorandum explains the application of the anti-avoidance rules in respect of the GST/HST"--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|aTax avoidance |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tRègles anti-évitement |w(CaOODSP)9.832821 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s150 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-16-4-2016-eng.pdf |
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