00000nam 2200000za 4500 9.835585 CaOODSP 20221107150711 cr ||||||||||| 170421s2014 onc o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/14-6-2014E-PDF Trade unions and similar employee associations [electronic resource]. [Ottawa] : Canada Revenue Agency, 2014. 5 p. GST/HST memorandum Issued also in French under title: Syndicats et associations semblables d’employés. Caption title. "June 2014." Chapter 14.6 of the GST/HST memoranda series. "This memorandum replaces GST Memorandum 400-3-7, Dues in Respect of employment." "This memorandum provides an overview of the application of the Excise Tax Act to certain supplies made by or to trade unions and similar employee associations. In particular, it focuses on dues in respect of employment, payments made by unions orassociations to compensate employers whose employees participate in union activities during normal work hours, and non-profit organizations established primarily for the benefit of organized labour"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Excise taxes Canada Revenue Agency. Syndicats et associations semblables d’employés (CaOODSP)9.835586 GST/HST memorandum. (CaOODSP)9.832266 PDF 88 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-14-6-2014-eng.pdf