TERMIUM Plus®

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CHANGE-OF-USE RULES [1 record]

Record 1 1999-05-20

English

Subject field(s)
  • Taxation
CONT

The change-of-use rules that might otherwise apply due to the change in tax status of a person supplying these services will not apply for the reporting period that includes February 25, 1998.

OBS

Term extracted from "Goods and Services Tax-Technical Paper", 1989.

French

Domaine(s)
  • Fiscalité
CONT

Les règles sur le changement d'utilisation qui pourraient s'appliquer dans d'autres circonstances en raison de la modification du statut fiscal du fournisseur de ces services ne s'appliqueront pas à la période de déclaration qui comprend le 25 février 1998.

OBS

Terme tiré de : «Taxe sur les produits et services - Document technique, 1989».

Spanish

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