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008170328s2000    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-1/3-4-2000E-PDF
24510|aResidence |h[electronic resource].
260 |a[Ottawa] : |bCanada Customs and Revenue Agency, |c2000.
300 |a[15] p.
4901 |aGST/HST memoranda series
500 |aIssued also in French under title: Résidence.
500 |aCaption title.
500 |a"April 2000."
500 |aChapter 3.4 of the GST/HST memoranda series.
520 |a"While this memorandum provides information on determining the residence status of persons for purposes of the GST/HST, other chapters in the GST/HST Memoranda Series also provide information on the residence status of persons for specific provisions of the Act. For example, information on the criteria for determining the non-residence status of persons to whom supplies are made in order to determine whether a supply may be zero-rated to that person is provided in GST/HST Memorandum 4.5.1, Exports - Determining Residence Status, of Chapter 4, Zero-Rated Supplies. This memorandum provides detailed information on determining the residence status of persons for purposes of the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) provisions of the Excise Tax Act (the Act). It also examines the meaning of permanent establishment as it relates to both the GST and the HST"--p. [1].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
7101 |aCanada. |bCanada Customs and Revenue Agency.
77508|tRésidence |w(CaOODSP)9.834355
830#0|aGST/HST memoranda series (Online)q.|w(CaOODSP)9.832238
85640|qPDF|s193 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-3-4-2000-eng.pdf