TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CERTIFICATION CLAUSE [1 record]

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Record 1 1999-10-11

English

Subject field(s)
  • Taxation
CONT

A non-participating province may issue a certificate with its purchase orders or include a certification clause in its other purchase documents. These certificates are used as evidence that the supply is being purchased by the province or territory and therefore not subject go the GST/HST.

OBS

Revenue Canada will accept as satisfactory documentary evidence a certification clause which is a statement on provincial purchase documents.

French

Domaine(s)
  • Fiscalité
CONT

Une province non participante peut émettre un certificat avec ses bons de commande ou inclure une clause de certification avec ses autres documents d'achat. Cet certificats servent à prouver que la fourniture est acquise par le gouvernement provincial ou territorial et donc pas assujettie à la TPS/TVH.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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