| 000 | 00000nas 2200000za 4500 |
| 001 | 9.832238 |
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| 003 | CaOODSP |
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| 005 | 20221107145932 |
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| 007 | cr ||||||||||| |
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| 008 | 170213d19952010onc x m o f0###|0eng|d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1E-PDF |
|---|
| 130 | 0 |aGST/HST memoranda series (Online) |
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| 245 | 10|aGST/HST memoranda series |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Custom and Revenue Agency. |
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| 310 | |aIrregular |
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| 362 | 1 |aBegan in 1995? Ceased in 2010. |
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| 500 | |aIssued also in French under title: Série des mémorandums sur la TPS/TVH. |
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| 550 | |aIssued 1999-2003 by Canada Customs and Revenue Agency; 2003-2010 by Canada Revenue Agency. |
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| 692 | 07|2gccst|aSales taxes |
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| 710 | 1 |aCanada.|bRevenue Canada. |
|---|
| 710 | 2 |aCanada Customs and Revenue Agency. |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tSérie des mémorandums sur la TPS/TVH |w(CaOODSP)9.832258 |
|---|
| 785 | 00|tGST/HST memorandum.|w(CaOODSP)9.832266 |
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