Security requirements for non-residents: Rv3-1/2-6-1999E-PDF

"This memorandum replaces GST/HST Memorandum 2.6, Security Requirements for Non-Residents, dated June 1995. Significant changes have been side-barred. This memorandum explains the conditions under which a non-resident person is required to provide and maintain security with the Department under the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) provisions of the Excise Tax Act. It also explains the type of security acceptable to the Department and the amount of security that is required to be posted. All references to dollar values are in Canadian currency"--p. [1].

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Department/Agency Revenue Canada.
Title Security requirements for non-residents
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: Exigences de garantie des non-résidents. Caption title. "May 1999." Chapter 2.6 of the GST/HST memoranda series.
Date 1999.
Number of Pages [9] p.
Catalogue Number
  • Rv3-1/2-6-1999E-PDF
Subject Terms Goods and services tax, Harmonized sales tax