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GST/HST Memoranda Series (by chapters)

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https://www.canada.ca/en/revenue-agency/services/forms-publications/gst-hst-memoranda-series-chapters-20.html

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GST/HST Memoranda Series (by chapters)

GST/HST Memoranda Series (by chapters)

1) GST information

2) Registration

3) Tax on supplies

4) Zero rated supplies

5) Exempt supplies

7) Returns and payments

8) Input Tax Credits: Eligible ITCs

9) ITCs: Taxable Benefits, Allowances and Reimbursements

12) Adjustments

14) Special provisions

15) Books and records

16) Assessment and penalties

17) Special sectors: Financial institutions

18) Special Sectors Governments

19) Special sectors: Real property

25) Special sectors: Hospital authorities

27) Special sectors: Tourism

28) Special sectors: Transportation

31) Objections and appeals

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Date modified:: 2017-10-27