00000nam 2200000za 4500 9.834331 CaOODSP 20221107150418 cr ||||||||||| 170328s2005 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/2-7-2005E-PDF Cancellation of registration [electronic resource]. [Ottawa] : Canada Revenue Agency, 2005. [7] p. GST/HST memoranda series Issued also in French under title: Annulation de l'inscription. Caption title. "May 2005." Chapter 2.7 of the GST/HST memoranda series. "This memorandum replaces GST/HST Memorandum 2.7, Cancellation of Registration, dated May 1999. Significant changes have been side-barred. This memorandum explains when cancellation of a goods and services tax (GST)/ harmonized sales tax (HST) registration under the Excise Tax Act (the Act) is required or permitted, and the procedures necessary to have the registration cancelled"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Annulation de l'inscription (CaOODSP)9.834334 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 50 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-2-7-2005-eng.pdf