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Required registration .: Rv3-1/2-1-1999E-PDF
"This memorandum replaces GST/HST Memorandum 2.1, Required Registration, dated June 1995. Significant changes have been side-barred. This memorandum explains who is required to be registered for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) under the Excise Tax Act. It explains the term "person" to clarify who, or what, is the entity required to register, and explains when and how a person must register"--p. [1].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.833966&sl=0
| Department/Agency | Canada. Revenue Canada. |
|---|---|
| Title | Required registration . |
| Series title | GST/HST memoranda series |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Inscription requise. Caption title. "May 1999." Chapter 2.1 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Revenue Canada, 1999. |
| Description | [16] p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |