00000nam 2200000za 4500 9.835010 CaOODSP 20221107150552 cr ||||||||||| 170410s2010 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/18-2-2010E-PDF Provincial governments [electronic resource]. [Ottawa] : Canada Revenue Agency, 2010. 4 p. GST/HST memoranda series Issued also in French under title: Gouvernements provinciaux. Caption title. "May 2010." Chapter 18.2 of the GST/HST memoranda series. "This memorandum supersedes GST Memorandum 500-6-2, Provincial Governments, dated March 19, 1993. This memorandum explains how the goods and services tax/harmonized sales tax (GST/HST) applies to sales and purchases made by provincial governments, and to sales and purchases made by Crown corporations, boards, commissions and agencies that are not part of provincial governments. It also sets out the requirements for the vendor documentation for supplies made to provincial government entities"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Provincial governments Canada Revenue Agency. Gouvernements provinciaux (CaOODSP)9.835014 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 201 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-18-2-2010-eng.pdf