|
000
| 01630nam 2200325za 4500 |
|---|
| 001 | 9.835545 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221107150705 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 170421s2011 onc o f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aRv3-2/9-1-2011E-PDF |
|---|
| 245 | 00|aTaxable benefits (other than automobile benefits) |h[electronic resource]. |
|---|
| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2011. |
|---|
| 300 | |a17 p. |
|---|
| 490 | 1 |aGST/HST memorandum |
|---|
| 500 | |aIssued also in French under title: Avantages taxables (autres que les avantages relatifs aux automobiles). |
|---|
| 500 | |aCaption title. |
|---|
| 500 | |a"November 2011." |
|---|
| 500 | |a"This version replaces GST Memorandum 400-3-2, Employee and Shareholder Benefits, dated February 19, 1992." |
|---|
| 500 | |aChapter 9.1 of the GST/HST memoranda series. |
|---|
| 520 | |a"This memorandum explains how the goods and services tax/harmonized sales tax (GST/HST) applies to employee and shareholder benefits (other than automobile benefits) as required under the Excise Tax Act (the Act). The rules that apply to automobile benefits are discussed in GST/HST Memorandum 9.2, Automobile Benefits"--p. [1]. |
|---|
| 692 | 07|2gccst|aGoods and services tax |
|---|
| 692 | 07|2gccst|aHarmonized sales tax |
|---|
| 692 | 07|2gccst|aExcise taxes |
|---|
| 710 | 2 |aCanada Revenue Agency. |
|---|
| 775 | 08|tAvantages taxables (autres que les avantages relatifs aux automobiles) |w(CaOODSP)9.835547 |
|---|
| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
|---|
| 856 | 40|qPDF|s158 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-9-1-2011-eng.pdf |
|---|