01572cam 2200301za 45009.834631CaOODSP20221107150459cr |||||||||||170403s1998 onc #o f000 0 eng dCaOODSPengn-cn---Rv3-1/4-5-3-1998E-PDFExports - services and intellectual property [electronic resource].[Ottawa] : Revenue Canada, 1998.20 p.GST/HST memoranda seriesIssued also in French under title: Exportations - services et propriété intellectuelle.Caption title."June 1998."Chapter 4.5.3 of the GST/HST memoranda series."This section of Chapter 4 supersedes paragraphs 72 to 114 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 supplies of services (Part One) and intellectual property (Part Two) that are listed in Part V of Schedule VI to the Excise Tax Act as zero-rated exports for purposes of the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST)"--p. [1]. gccstGoods and services taxgccstHarmonized sales taxCanada.Revenue Canada.Exportations - services et propriété intellectuelle (CaOODSP)9.834638GST/HST memoranda series (Online)(CaOODSP)9.832238PDF187 KBhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-5-3-1998-eng.pdf