Conventions

Source URL

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Conventions

GST/HST memorandum 27-2

September 2025

This version replaces the one dated August 2009. This memorandum has been updated to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.