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| 01678cam 2200301za 4500 |
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| 001 | 9.834854 |
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| 003 | CaOODSP |
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| 005 | 20221107150528 |
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| 007 | cr ||||||||||| |
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| 008 | 170406s2005 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 |aRv3-1/15-1-2005E-PDF |
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| 245 | 10|aGeneral requirements for books and records |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2005. |
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| 300 | |a10 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Exigences générales relatives aux livres et registres. |
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| 500 | |aCaption title. |
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| 500 | |a"June 2005." |
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| 500 | |aChapter 15.1 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum cancels and replaces GST/HST Memorandum 15.1, General Requirements for Books and Records, dated July 1999. This memorandum explains the requirements under the Excise Tax Act (the Act) for registrants and certain non-registered persons to retain and make available books and records, documents and other information. Such records should enable the determination of the tax charged and remitted on taxable supplies of goods and services as well as the tax paid on business purchases and claimed as an input tax credit or rebate"--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|tExigences générales relatives aux livres et registres |w(CaOODSP)9.834856 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s263 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-15-1-2005-eng.pdf |
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