00000nam 2200000za 4500 9.834858 CaOODSP 20221107150529 cr ||||||||||| 170406s2005 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/15-2-2005E-PDF Computerized records [electronic resource]. [Ottawa] : Canada Revenue Agency, 2005. 11 p. GST/HST memoranda series Issued also in French under title: Registres informatisés. Caption title. "June 2005." Chapter 15.2 of the GST/HST memoranda series. "This memorandum cancels and replaces GST/HST Memorandum 15.2, Computerized Records, dated July 1999. This memorandum explains the requirements under the Excise Tax Act (the Act), where business records are computerized, to retain and make available books and records, documents and other information for purposes of the verification of the goods and services tax/harmonized sales tax (GST/HST) charged and remitted on taxable supplies of goods and services as well as the tax paid on purchases"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Registres informatisés (CaOODSP)9.834860 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 262 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-15-2-2005-eng.pdf