Exports - determining residence status: Rv3-1/4-5-1-1998E-PDF

"This section of Chapter 4 of the GST/HST Memoranda Series supersedes paragraphs 1 to 32 of GST Memorandum 300-3-5, Exports. Due to the number of revisions, the changes have not been side-barred. This section provides information on the criteria for determining the residency of persons to whom supplies are made. Certain supplies made to non-residents may be zero-rated. As well, non-residents may be eligible for rebates of the GST/HST paid on purchases in Canada. Sections 4.5.2, Exports - Tangible Personal Property, and 4.5.3, Exports - Services and Intellectual Property, provide detailed information on supplies that are listed in Part V of Schedule VI to the Excise Tax Act (the Act) as zero-rated exports for purposes of the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST). Detailed information on rebates for non-residents will be available in Chapter 27, Special Sectors: Tourism"--p. [1].

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Department/Agency Revenue Canada.
Title Exports - determining residence status
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: Exportations - déterminer le statut de résidence. Caption title. Chapter 4.5.1 of the GST/HST memoranda series.
Date [1998].
Number of Pages 6 p.
Catalogue Number
  • Rv3-1/4-5-1-1998E-PDF
Subject Terms Goods and services tax, Harmonized sales tax