00000nam 2200000za 4500 9.834437 CaOODSP 20221107150432 cr ||||||||||| 170329s2000 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/4-1-2000E-PDF Drugs and biologicals [electronic resource]. [Ottawa] : Canada Customs and Revenue Agency, 2000. 5 p. GST/HST memoranda series Issued also in French under title: Médicaments et substances biologiques. Caption title. "June 2000." Chapter 4.1 of the GST/HST memoranda series. "This memorandum in Chapter 4, Zero-Rated Supplies, supersedes Memorandum 4.1, Prescription Drugs and Biologicals, issued in January 1995. Due to the number of revisions, the changes have not been side-barred. This memorandum explains the tax status of drugs and biologicals as they relate to the Goods and Services Tax /Harmonized Sales Tax (GST/HST) provisions of the Excise Tax Act (the Act)"--p. 1. gccst Goods and services tax gccst Harmonized sales tax Canada. Canada Customs and Revenue Agency. Médicaments et substances biologiques (CaOODSP)9.834440 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 172 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-1-2000-eng.pdf