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
Department/Agency | Canada. Canada Customs and Revenue Agency. |
---|---|
Title | Drugs and biologicals . |
Series title | GST/HST memoranda series |
Publication type | Series - View Master Record |
Language | [English] |
Other language editions | [French] |
Format | Electronic |
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. |
Description | 5 p. |
Catalogue number |
|
Subject terms | Goods and services tax Harmonized sales tax |
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.- Date modified: