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].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.834631&sl=1
| Ministère/Organisme | Canada. Revenue Canada. |
|---|---|
| Titre | Exports - services and intellectual property . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| 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. |
| Information sur la publication | [Ottawa] : Revenue Canada, 1998. |
| Description | 20 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |