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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834631&sl=0
| Department/Agency | Canada. 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 | |
| Note(s) | 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. |
| Publishing information | [Ottawa] : Revenue Canada, 1998. |
| Description | 20 p. |
| Catalogue number |
|
| Subject terms | Goods and services tax Harmonized sales tax |