Residence: Rv3-1/3-4-2000E-PDF

"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].

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Department/Agency Canada Customs and Revenue Agency.
Title Residence
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: Résidence. Caption title. "April 2000." Chapter 3.4 of the GST/HST memoranda series.
Date 2000.
Number of Pages [15] p.
Catalogue Number
  • Rv3-1/3-4-2000E-PDF
Subject Terms Goods and services tax, Harmonized sales tax