GST/HST relief for - foreign representatives, diplomatic missions, consular posts, international organizations; and international bridge and tunnel authorities .: Rv3-2/18-3-2016E-PDF

"This publication replaces GST/HST Technical Information Bulletin B-050R, GST Treatment of Diplomatic Organizations and Officials, dated August 8, 1995. It also cancels and replaces the following publications: GST Memorandum 300-3-8, International Organizations and Officials, and GST Memorandum 300-3-8A, NOTICE OF CHANGE to GST Memorandum 300-3-8. This memorandum provides an overview of the relief from the GST/HST available to foreign representatives, diplomatic missions, consular posts, and international organizations. It also provides an overview of the application of the GST/HST to supplies of property or services to international bridge or tunnel authorities for use in the construction of an international bridge or tunnel"--p. [1].

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Publication information
Department/Agency Canada Revenue Agency.
Title GST/HST relief for - foreign representatives, diplomatic missions, consular posts, international organizations; and international bridge and tunnel authorities .
Series title GST/HST memorandum
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Allégement de la TPS/TVH - représentants étrangers, missions diplomatiques, postes consulaires, organisations internationales et administrations de ponts ou de tunnels internationaux.
Caption title.
"March 2016."
Chapter 18.3 of the GST/HST memoranda series.
Publishing information [Ottawa] : Canada Revenue Agency, 2016.
Description 6 p.
Catalogue number
  • Rv3-2/18-3-2016E-PDF
Subject terms Goods and services tax
Harmonized sales tax
Tax credits
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