Basic groceries: Rv3-1/4-3-2007E-PDF

"This memorandum replaces GST/HST Memorandum 4.3, Basic Groceries, dated November 1997. Due to the number of revisions, the changes have not been side-barred. This memorandum provides detailed information on zero-rated basic grocery products 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 Revenue Agency.
Title Basic groceries
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: Produits alimentaires de base. Caption title. "January 2007." Chapter 4.3 of the GST/HST memoranda series.
Date 2007.
Number of Pages 36 p.
Catalogue Number
  • Rv3-1/4-3-2007E-PDF
Subject Terms Goods and services tax, Harmonized sales tax