Small suppliers: Rv3-1/2-2-1999E-PDF

"This memorandum replaces GST/HST Memorandum 2.2, Small Suppliers, dated June 1995. Significant changes have been side-barred. This memorandum explains who is a small supplier for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), the calculation of the small supplier threshold, and when a person will cease to be a small supplier"--p. [1].

Permanent link to this Catalogue Record: What is a permanent link?
MARC XML Format   MARC HTML Format

Department/Agency Revenue Canada.
Title Small suppliers
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

Archived Content

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.

Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
Note Issued also in French under title: Petits fournisseurs. Caption title. "May 1999." Chapter 2.2 of the GST/HST memoranda series.
Date 2000.
Number of Pages [11] p.
Catalogue Number
  • Rv3-1/2-2-1999E-PDF
Edition Rev. Oct. 13, 2000.
Subject Terms Goods and services tax, Harmonized sales tax, Suppliers