Application of GST/HST to other taxes, duties, and fees .: Rv3-2/3-5-2016E-PDF
"This memorandum cancels and replaces GST/HST Policy Statement P-190, The meaning of the word “imposed” in section 154 of the Excise Tax Act. This memorandum explains how the GST/HST applies to other taxes, duties, and fees, payable by a recipient of a supply of property or a service, or payable or collectible by the supplier, in respect of the supply"--p. [1].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.832766&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Application of GST/HST to other taxes, duties, and fees . |
| Series title | GST/HST memorandum |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Application de la TPS/TVH à d’autres frais, droits et taxes. Caption title. "April 2016." Chapter 3.5 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2016. |
| Description | 7 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax Supplies |