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| 01543nam 2200301za 4500 |
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| 001 | 9.834858 |
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| 003 | CaOODSP |
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| 005 | 20221107150529 |
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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 |aRv3-1/15-2-2005E-PDF |
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| 245 | 10|aComputerized records |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2005. |
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| 300 | |a11 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Registres informatisés. |
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| 500 | |aCaption title. |
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| 500 | |a"June 2005." |
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| 500 | |aChapter 15.2 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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|tRegistres informatisés |w(CaOODSP)9.834860 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s262 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-15-2-2005-eng.pdf |
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