Non-resident registration .: Rv3-1/2-5-1999E-PDF

"This memorandum replaces GST/HST Memorandum 2.5, Non-Resident Registration, dated June 1995. Significant changes have been side-barred. This memorandum outlines which non-resident persons must register for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST). It explains the terms "business" and "carrying on business in Canada" as well as other factors that must be taken into consideration when deciding if a non-resident must register for purposes of the GST/HST. All references to dollar values are in Canadian currency"--p. [1].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834281&sl=0

Publication information
Department/Agency Canada. Revenue Canada.
Title Non-resident registration .
Series title GST/HST memoranda series
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Inscription des non-résidents.
Caption title.
"May 1999."
Chapter 2.5 of the GST/HST memoranda series.
Publishing information [Ottawa] : Revenue Canada, 1999.
Description [4] p.
Catalogue number
  • Rv3-1/2-5-1999E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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