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Required registration .: Rv3-1/2-1-1999E-PDF

"This memorandum replaces GST/HST Memorandum 2.1, Required Registration, dated June 1995. Significant changes have been side-barred. This memorandum explains who is required to be registered for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) under the Excise Tax Act. It explains the term "person" to clarify who, or what, is the entity required to register, and explains when and how a person must register"--p. [1].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.833966&sl=0

Publication information
Department/Agency
  • Canada. Revenue Canada.
TitleRequired registration .
Series title
  • GST/HST memoranda series
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Inscription requise.
  • Caption title.
  • "May 1999."
  • Chapter 2.1 of the GST/HST memoranda series.
Publishing information
  • [Ottawa] : Revenue Canada, 1999.
Description[16] p.
Catalogue number
  • Rv3-1/2-1-1999E-PDF
Subject terms
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