| 000 | 00000nam 2200000za 4500 |
| 001 | 9.834450 |
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| 003 | CaOODSP |
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| 005 | 20221107150434 |
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| 007 | cr ||||||||||| |
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| 008 | 170329s2007 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 |aRv3-1/4-4-2007E-PDF |
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| 245 | 10|aAgriculture and fishing |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Customs and Revenue Agency, |c2007. |
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| 300 | |a21 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Agriculture et pêche. |
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| 500 | |aCaption title. |
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| 500 | |a"July 2007." |
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| 500 | |aChapter 4.4 of the GST/HST memoranda series. |
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| 520 | |a"This Memorandum 4.4 of Chapter 4, Zero-Rated Supplies, supersedes Memorandum 4.4, Agriculture and Fishing, issued in September 1998 and revised August 14, 2000. It also incorporates the information from and supersedes Policy Statement P-235, Meaning of “Fertilizer”. This memorandum provides detailed information on the tax status of agricultural and fishing supplies as they relate to the goods and services tax/harmonized sales tax (GST/HST) provisions of the Excise Tax Act (the Act)"--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. |bCanada Customs and Revenue Agency. |
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| 775 | 08|tAgriculture et pêche |w(CaOODSP)9.834453 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s268 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-4-2007-eng.pdf |
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