00000nam 2200000za 4500 9.834445 CaOODSP 20221107150433 cr ||||||||||| 170329s2007 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/4-3-2007E-PDF Basic groceries [electronic resource]. [Ottawa] : Canada Revenue Agency, 2007. 36 p. GST/HST memoranda series Issued also in French under title: Produits alimentaires de base. Caption title. "January 2007." Chapter 4.3 of the GST/HST memoranda series. "This memorandum replaces GST/HST Memorandum 4.3, Basic Groceries, dated November 1997. Due to the number of revisions, the changes have not been side-barred. This memorandum provides detailed information on zero-rated basic grocery products 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 Revenue Agency. Produits alimentaires de base (CaOODSP)9.834448 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 447 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-3-2007-eng.pdf