GST/HST Memorandum 12.2 [aka 12-2] "Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act" April 2008

Reduction in consideration must be given to original recipient re amounts already charged and must not relate to any action of the recipient

6. A...

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20. ...If the refund, adjustment, or credit of the tax relates to more than one invoice, the note should indicate the dates of the first and last...

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