Drugs and biologicals: Rv3-1/4-1-2000E-PDF

"This memorandum in Chapter 4, Zero-Rated Supplies, supersedes Memorandum 4.1, Prescription Drugs and Biologicals, issued in January 1995. Due to the number of revisions, the changes have not been side-barred. This memorandum explains the tax status of drugs and biologicals as they relate to the Goods and Services Tax /Harmonized Sales Tax (GST/HST) provisions of the Excise Tax Act (the Act)"--p. 1.

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Department/Agency Canada Customs and Revenue Agency.
Title Drugs and biologicals
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: Médicaments et substances biologiques. Caption title. "June 2000." Chapter 4.1 of the GST/HST memoranda series.
Date 2000.
Number of Pages 5 p.
Catalogue Number
  • Rv3-1/4-1-2000E-PDF
Subject Terms Goods and services tax, Harmonized sales tax