Reimbursements .: Rv3-2/9-4-2012E-PDF

"This memorandum explains the treatment of reimbursements paid to employees, members of a partnership or volunteers of a charity or public institution under the Excise Tax Act, and the subsequent eligibility rules for claiming input tax credits or public service body rebates for persons who pay these reimbursements"--p. [1].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835555&sl=0

Publication information
Department/Agency Canada Revenue Agency.
Title Reimbursements .
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: Remboursements.
Caption title.
"June 2012."
Chapter 9.4 of the GST/HST memoranda series.
"This version replaces GST Memorandum 400-3-11, Allowances and Reimbursements dated February 1992."
Publishing information [Ottawa] : Canada Revenue Agency, 2012.
Description 13 p.
Catalogue number
  • Rv3-2/9-4-2012E-PDF
Subject terms Goods and services tax
Harmonized sales tax
Excise taxes
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