| 000 | 00000nam 2200000za 4500 |
| 001 | 9.834331 |
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| 003 | CaOODSP |
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| 005 | 20221107150418 |
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| 007 | cr ||||||||||| |
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| 008 | 170328s2005 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 |aRv3-1/2-7-2005E-PDF |
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| 245 | 10|aCancellation of registration |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2005. |
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| 300 | |a[7] p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Annulation de l'inscription. |
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| 500 | |aCaption title. |
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| 500 | |a"May 2005." |
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| 500 | |aChapter 2.7 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tAnnulation de l'inscription |w(CaOODSP)9.834334 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s50 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-2-7-2005-eng.pdf |
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