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. .
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.
We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.
Note: The URLs contained in this/these document(s) may no longer be functional
|Note||Issued also in French under title: Inscription requise. Caption title. "May 1999." Chapter 2.1 of the GST/HST memoranda series.|
|Number of Pages|| p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
- Date modified: