TPS/TVH Questions soumises Ă  l'agence du revenu du Canada - 2019

  • 28 mai 2019

(Disponible uniquement en anglais.)

Ces « Questions et rĂ©ponses » sur la TPS/TVH sont prĂ©parĂ©es une fois l’an par les deux parties et sont considĂ©rĂ©es comme un service aux membres de l’Association du Barreau canadien. 



These comments do not replace the law found in the Excise Tax Act (the Act) and its Regulations. The comments are provided for your reference. As they may not completely address your particular operation, you may wish to refer to the Act or appropriate regulation, or contact any CRA GST/HST Rulings Centre for additional information. These Centres are listed in GST/HST Memorandum 1.2, CRA GST/HST Rulings Centres. If you wish to make a technical enquiry on the GST/HST by telephone, please call the toll-free number 1-800-959-8287. A ruling should be requested for certainty in respect of any particular GST/HST matter.

If you are located in the province of Quebec and wish to make a technical enquiry or request a ruling related to the GST/HST, please contact Revenue QuĂ©bec by calling the toll-free number 1-800-567-4692.

COPYRIGHT is reserved jointly to the CRA and the CBA Commodity Tax, Customs & Trade Section. Requests for permission to reproduce such text, in whole or in part, should be sent to the CBA National Office in writing at 1200-66 Slater St., Ottawa, Ontario, K1P 5H1. Where the material is to be reproduced in and used solely for instruction in an educational institution, attribution must be given to the CRA and the CBA Commodity Tax, Customs & Trade Section.

For GST/HST Questions for Revenue Canada from 1999 - 2010 – please contact