|
000
| 01798cam 2200325za 4500 |
|---|
| 001 | 9.835526 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221107150702 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 170420s2014 onc o f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aRv3-2/4-5-2-2014E-PDF |
|---|
| 245 | 00|aExports - tangible personal property |h[electronic resource]. |
|---|
| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2014. |
|---|
| 300 | |a19 p. |
|---|
| 490 | 1 |aGST/HST memorandum |
|---|
| 500 | |aIssued also in French under title: Exportations – biens meubles corporels. |
|---|
| 500 | |aCaption title. |
|---|
| 500 | |a"August 2014." |
|---|
| 500 | |a"This version replaces the one dated November 1997." |
|---|
| 500 | |aChapter 4.5.2 of the GST/HST memoranda series. |
|---|
| 520 | |a"This memorandum provides information about supplies of tangible personal property that are listed in Part V of Schedule VI to the Excise Tax Act as zero-rated exports for GST/HST purposes. Information about supplies of services and intangible personal property is provided in GST/HST Memorandum 4.5.3, Exports - Services and Intellectual Property. Information about the criteria for determining the residence status of recipients to whom supplies are made in order to determine whether those supplies may be zero-rated as exports is provided in GST/HST Memorandum 4.5.1, Exports - Determining Residence Status"--p. [1]. |
|---|
| 692 | 07|2gccst|aGoods and services tax |
|---|
| 692 | 07|2gccst|aHarmonized sales tax |
|---|
| 692 | 07|2gccst|aExcise taxes |
|---|
| 710 | 2 |aCanada Revenue Agency. |
|---|
| 775 | 08|tExportations – biens meubles corporels |w(CaOODSP)9.835530 |
|---|
| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
|---|
| 856 | 40|qPDF|s145 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-4-5-2-2014-eng.pdf |
|---|