000	00000nam 2200000zi 4500
001	9.936817
003	CaOODSP
005	20240516132412
006	m     o  d f
007	cr bn|||||||||
008	240415t20242024onc     ob   f000 0 eng d
020	|a9780660713892
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aBT39-50/2024E-PDF
245	00|aGuide to collecting and paying federal and provincial sales taxes.
264	1|aOttawa, Ontario : |bTreasury Board of Canada Secretariat = Secrétariat du Conseil du trésor du Canada, |c2024.
264	4|c©2024
300	|a1 online resource (41 unnumbered pages)
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
500	|aCover title.
500	|a"Published: 2024-03-25."
500	|aIssued also in French under title: Guide de perception et de paiement des taxes de vente fédérales et provinciales.
504	|aIncludes bibliographical references (pages [10-11]).
520	|a"The purpose of this guide is to support departments in clarifying their role in relation to the Goods and Services Tax / Harmonized Sales Tax (GST/HST), Quebec sales tax (QST), provincial sales tax (PST) and Provincial Tax and Fee (PTF), where applicable under the relevant legislation, when departments are: charging, collecting and remitting taxes on the sale of taxable supplies of property or services paying taxes on their purchases of taxable supplies of property or services"--Application, purpose and scope.
650	0|aSales tax|xGovernment policy|zCanada.
710	1 |aCanada. |bTreasury Board, |eissuing body.
775	08|tGuide de perception et de paiement des taxes de vente fédérales et provinciales.|w(CaOODSP)9.936818
795	|tGuide to collecting and paying federal and provincial sales taxes.|b2020|w(CaOODSP)9.884955
856	40|qPDF|s254 KB|uhttps://publications.gc.ca/collections/collection_2024/sct-tbs/BT39-50-2024-eng.pdf
856	4 |qHTML|sN/A|uhttps://www.tbs-sct.canada.ca/pol/doc-eng.aspx?id=32652