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. [1].

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Department/Agency Revenue Canada.
Title Voluntary registration
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
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.
Date 1999.
Number of Pages [4] p.
Catalogue Number
  • Rv3-1/2-3-1999E-PDF
Subject Terms Goods and services tax, Harmonized sales tax