Branches and divisions: Rv3-1/2-4-1999E-PDF

"This memorandum replaces GST/HST Memorandum 2.4, Branches and Divisions, dated June 1995. Significant changes have been side-barred. This publication explains the registration requirements for businesses and organizations with branches and divisions for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) under the Excise Tax Act"--p. [1].

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Department/Agency Revenue Canada.
Title Branches and divisions
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: Succursales et divisions. Caption title. "May 1999." Chapter 2.4 of the GST/HST memoranda series.
Date 1999.
Number of Pages [12] p.
Catalogue Number
  • Rv3-1/2-4-1999E-PDF
Subject Terms Goods and services tax, Harmonized sales tax