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| 01634nam 2200301za 4500 |
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| 001 | 9.834441 |
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| 003 | CaOODSP |
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| 005 | 20221107150433 |
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| 007 | cr ||||||||||| |
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| 008 | 170329s2002 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 |aRv3-1/4-2-2002E-PDF |
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| 245 | 10|aMedical and assistive devices |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c2002. |
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| 300 | |a11 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Appareils médicaux et appareils fonctionnels. |
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| 500 | |aCaption title. |
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| 500 | |a"January 2, 2002." |
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| 500 | |aChapter 4.2 of the GST/HST memoranda series. |
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| 520 | |a"This section of Chapter 4 supersedes Section 4.2, Medical Devices, issued in February 1995. Due to the number of revisions, the changes have not been side-barred. This section provides detailed information on zero-rated medical and assistive devices and the corresponding services for purposes of the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) provisions of the Excise Tax Act (the Act). The legislative reference for this section is Part II of Schedule VI to the Excise Tax Act (the Act), unless otherwise indicated"--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 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tAppareils médicaux et appareils fonctionnels |w(CaOODSP)9.834443 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s151 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-2-2002-eng.pdf |
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