Voluntary registration: Rv3-1/2-3-1999E-PDF
"This memorandum replaces GST/HST Memorandum 2.3, Voluntary Registration, dated June 1995. Significant changes have been side-barred. This memorandum identifies those persons who, while not required to register for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), are eligible to apply under the Excise Tax Act (the Act) for voluntary registration. It also explains why it may be an advantage to choose this option and briefly outlines the responsibilities of registrants"--p. .
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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|Note||Issued also in French under title: Inscription au choix. Caption title. "May 1999." Chapter 2.3 of the GST/HST memoranda series.|
|Number of Pages|| p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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