Basic groceries .: Rv3-1/4-3-2007E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834445&sl=0

Publication information
Department/Agency Canada Revenue Agency.
Title Basic groceries .
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: Produits alimentaires de base.
Caption title.
"January 2007."
Chapter 4.3 of the GST/HST memoranda series.
Publishing information [Ottawa] : Canada Revenue Agency, 2007.
Description 36 p.
Catalogue number
  • Rv3-1/4-3-2007E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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