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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834437&sl=0

Publication information
Department/Agency Canada. 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
Note(s) Issued also in French under title: Médicaments et substances biologiques.
Caption title.
"June 2000."
Chapter 4.1 of the GST/HST memoranda series.
Publishing information [Ottawa] : Canada Customs and Revenue Agency, 2000.
Description 5 p.
Catalogue number
  • Rv3-1/4-1-2000E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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