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Agriculture and fishing .: Rv3-1/4-4-2007E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834450&sl=0

Publication information
Department/Agency
  • Canada. Canada Customs and Revenue Agency.
TitleAgriculture and fishing .
Series title
  • GST/HST memoranda series
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Agriculture et pêche.
  • Caption title.
  • "July 2007."
  • Chapter 4.4 of the GST/HST memoranda series.
Publishing information
  • [Ottawa] : Canada Customs and Revenue Agency, 2007.
Description21 p.
Catalogue number
  • Rv3-1/4-4-2007E-PDF
Subject terms
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