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. .
|Department/Agency||Canada Customs and Revenue Agency.|
|Title||Agriculture and fishing|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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|Note||Issued also in French under title: Agriculture et pêche. Caption title. "July 2007." Chapter 4.4 of the GST/HST memoranda series.|
|Number of Pages||21 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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