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| 01652cam 2200301za 4500 |
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| 001 | 9.834713 |
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| 003 | CaOODSP |
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| 005 | 20221107150509 |
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| 007 | cr ||||||||||| |
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| 008 | 170404s2008 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 |aRv3-1/12-2-2008E-PDF |
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| 245 | 10|aRefund, adjustment, or credit of the GST/HST under section 232 of the Excise Tax Act |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2008. |
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| 300 | |a6 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Remboursement, redressement ou crédit de la TPS/TVH en vertu de l'article 232 de la Loi sur la taxe d'accise. |
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| 500 | |aCaption title. |
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| 500 | |a"April 2008." |
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| 500 | |aChapter 12.2 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum updates and replaces GST/HST Technical Information Bulletin B-042, Refund, Adjustment or Credit of the GST and incorporates policy statement P-030R, Credit/Debit Notes and Net Tax Adjustments. This memorandum outlines circumstances where an adjustment, refund or credit of the GST/HST may occur pursuant to section 232 of the Excise Tax Act (the 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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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tRemboursement, redressement ou crédit de la TPS/TVH en vertu de l'article 232 de la Loi sur la taxe d'accise |w(CaOODSP)9.834716 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s252 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-12-2-2008-eng.pdf |
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