Agriculture and fishing .: Rv3-1/4-4-2007E-PDF
"This Memorandum 4.4 of Chapter 4, Zero-Rated Supplies, supersedes Memorandum 4.4, Agriculture and Fishing, issued in September 1998 and revised August 14, 2000. It also incorporates the information from and supersedes Policy Statement P-235, Meaning of “Fertilizer”. This memorandum provides detailed information on the tax status of agricultural and fishing supplies 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=9.834450&sl=0
| Department/Agency | Canada. Canada Customs and Revenue Agency. |
|---|---|
| Title | Agriculture and fishing . |
| 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: Agriculture et pêche. Caption title. "July 2007." Chapter 4.4 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Canada Customs and Revenue Agency, 2007. |
| Description | 21 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |