Exports - tangible personal property: Rv3-2/4-5-2-2014E-PDF

"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].

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Department/Agency Canada Revenue Agency.
Title Exports - tangible personal property
Series Title GST/HST memorandum
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 – biens meubles corporels. Caption title. "August 2014." "This version replaces the one dated November 1997." Chapter 4.5.2 of the GST/HST memoranda series.
Date 2014.
Number of Pages 19 p.
Catalogue Number
  • Rv3-2/4-5-2-2014E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Excise taxes