Non-resident registration: Rv3-1/2-5-1999E-PDF
"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. .
|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 des non-résidents. Caption title. "May 1999." Chapter 2.5 of the GST/HST memoranda series.|
|Number of Pages|| p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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