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| 01664cam 2200301za 4500 |
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| 001 | 9.834328 |
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| 003 | CaOODSP |
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| 005 | 20221107150417 |
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| 007 | cr ||||||||||| |
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| 008 | 170328s1999 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/2-6-1999E-PDF |
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| 245 | 10|aSecurity requirements for non-residents |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1999. |
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| 300 | |a[9] p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Exigences de garantie des non-résidents. |
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| 500 | |aCaption title. |
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| 500 | |a"May 1999." |
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| 500 | |aChapter 2.6 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 710 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tExigences de garantie des non-résidents |w(CaOODSP)9.834329 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s32 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-2-6-1999-eng.pdf |
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