01604cam 2200301za 45009.834281CaOODSP20221107150411cr |||||||||||170327s1999 onc #o f000 0 eng dCaOODSPengn-cn---Rv3-1/2-5-1999E-PDFNon-resident registration [electronic resource].[Ottawa] : Revenue Canada, 1999.[4] p.GST/HST memoranda seriesIssued also in French under title: Inscription des non-résidents.Caption title."May 1999."Chapter 2.5 of the GST/HST memoranda series."This memorandum replaces GST/HST Memorandum 2.5, Non-Resident Registration, dated June 1995. Significant changes have been side-barred. This memorandum outlines which non-resident persons must register for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST). It explains the terms "business" and "carrying on business in Canada" as well as other factors that must be taken into consideration when deciding if a non-resident must register for purposes of the GST/HST. All references to dollar values are in Canadian currency"--p. [1]. gccstGoods and services taxgccstHarmonized sales taxCanada.Revenue Canada.Inscription des non-résidents (CaOODSP)9.834280GST/HST memoranda series (Online)(CaOODSP)9.832238PDF140 KBhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-2-5-1999-eng.pdf