00000nam 2200000za 4500 9.834328 CaOODSP 20221107150417 cr ||||||||||| 170328s1999 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/2-6-1999E-PDF Security requirements for non-residents [electronic resource]. [Ottawa] : Revenue Canada, 1999. [9] p. GST/HST memoranda series Issued also in French under title: Exigences de garantie des non-résidents. Caption title. "May 1999." Chapter 2.6 of the GST/HST memoranda series. "This memorandum replaces GST/HST Memorandum 2.6, Security Requirements for Non-Residents, dated June 1995. Significant changes have been side-barred. This memorandum explains the conditions under which a non-resident person is required to provide and maintain security with the Department under the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) provisions of the Excise Tax Act. It also explains the type of security acceptable to the Department and the amount of security that is required to be posted. All references to dollar values are in Canadian currency"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Exigences de garantie des non-résidents (CaOODSP)9.834329 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 32 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-2-6-1999-eng.pdf