Exports - services and intellectual property: Rv3-1/4-5-3-1998E-PDF

"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].

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Department/Agency Revenue Canada.
Title Exports - services and intellectual property
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 - services et propriété intellectuelle. Caption title. "June 1998." Chapter 4.5.3 of the GST/HST memoranda series.
Date 1998.
Number of Pages 20 p.
Catalogue Number
  • Rv3-1/4-5-3-1998E-PDF
Subject Terms Goods and services tax, Harmonized sales tax