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Drugs and biologicals .: Rv3-1/4-1-2000E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834437&sl=0

Publication information
Department/Agency
  • Canada. Canada Customs and Revenue Agency.
TitleDrugs and biologicals .
Series title
  • GST/HST memoranda series
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Médicaments et substances biologiques.
  • Caption title.
  • "June 2000."
  • Chapter 4.1 of the GST/HST memoranda series.
Publishing information
  • [Ottawa] : Canada Customs and Revenue Agency, 2000.
Description5 p.
Catalogue number
  • Rv3-1/4-1-2000E-PDF
Subject terms
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