Trade unions and similar employee associations . : Rv3-2/14-6-2014E-PDF
"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].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.835585&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Trade unions and similar employee associations . |
| Titre de la série | GST/HST memorandum |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | 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." |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2014. |
| Description | 5 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax Excise taxes |
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