Refund, adjustment, or credit of the GST/HST under section 232 of the Excise Tax Act . : Rv3-1/12-2-2008E-PDF
"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].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.834713&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Refund, adjustment, or credit of the GST/HST under section 232 of the Excise Tax Act . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued 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. Caption title. "April 2008." Chapter 12.2 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2008. |
| Description | 6 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |