00000nam 2200000za 4500 9.834353 CaOODSP 20221107150421 cr ||||||||||| 170328s2000 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/3-4-2000E-PDF Residence [electronic resource]. [Ottawa] : Canada Customs and Revenue Agency, 2000. [15] p. GST/HST memoranda series Issued also in French under title: Résidence. Caption title. "April 2000." Chapter 3.4 of the GST/HST memoranda series. "While this memorandum provides information on determining the residence status of persons for purposes of the GST/HST, other chapters in the GST/HST Memoranda Series also provide information on the residence status of persons for specific provisions of the Act. For example, information on the criteria for determining the non-residence status of persons to whom supplies are made in order to determine whether a supply may be zero-rated to that person is provided in GST/HST Memorandum 4.5.1, Exports - Determining Residence Status, of Chapter 4, Zero-Rated Supplies. This memorandum provides detailed information on determining the residence status of persons for purposes of the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) provisions of the Excise Tax Act (the Act). It also examines the meaning of permanent establishment as it relates to both the GST and the HST"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Canada Customs and Revenue Agency. Résidence (CaOODSP)9.834355 GST/HST memoranda series (Online)q. (CaOODSP)9.832238 PDF 193 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-3-4-2000-eng.pdf