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].

Permanent link to this Catalogue Record: What is a permanent link?
MARC XML Format   MARC HTML Format

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

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.

We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.

Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
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