GST Memoranda
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
GST Memoranda
300 - Tax on supplies
- G300-6 Time of Liability (GST 300-6)
- G300-6-1 Time of Liability General Rule (GST 300-6-1)
- G300-6-2 Payments (GST 300-6-2)
- G300-6-3 Invoices (GST 300-6-3)
- G300-6-4 Agreements in Writing (GST 300-6-4)
- G300-6-6 Continuous Supplies (GST 300-6-6)
- G300-6-7 Partial Payments (GST 300-6-7)
- G300-6-8 Deposits (GST 300-6-8)
- G300-6-9 Consignment Sales (GST 300-6-9)
- G300-6-10 Coin-Operated Devices (GST 300-6-10)
- G300-6-11 Override Rule (GST 300-6-11)
- G300-6-15 Value not Ascertainable (GST 300-6-15)
- G300-6-16 Combined Supplies (GST 300-6-16)
- G300-7 Value of Supply (GST 300-7)
- G300-7-6 Manufacturers' Rebates (GST 300-7-6)
- G300-8 Imported Goods (GST 300-8)
- G300-9 Imported Services and Intangible Property (GST 300-9)
400 - Input tax credits
- G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1)
- G400-3-2 Employee and Shareholder Benefits (GST 400-3-2)
- G400-3-9 Capital Personal Property (GST 400-3-9)
500 - Administration and enforcement
Page details
- Date modified:
- 2020-06-18