00000nam 2200000za 4500 9.834461 CaOODSP 20221107150436 cr ||||||||||| 170329s1998 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/4-5-1-1998E-PDF Exports - determining residence status [electronic resource]. [Ottawa] : Revenue Canada, [1998]. 6 p. GST/HST memoranda series Issued also in French under title: Exportations - déterminer le statut de résidence. Caption title. Chapter 4.5.1 of the GST/HST memoranda series. "This section of Chapter 4 of the GST/HST Memoranda Series supersedes paragraphs 1 to 32 of GST Memorandum 300-3-5, Exports. Due to the number of revisions, the changes have not been side-barred. This section provides information on the criteria for determining the residency of persons to whom supplies are made. Certain supplies made to non-residents may be zero-rated. As well, non-residents may be eligible for rebates of the GST/HST paid on purchases in Canada. Sections 4.5.2, Exports - Tangible Personal Property, and 4.5.3, Exports - Services and Intellectual Property, provide detailed information on supplies that are listed in Part V of Schedule VI to the Excise Tax Act (the Act) as zero-rated exports for purposes of the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST). Detailed information on rebates for non-residents will be available in Chapter 27, Special Sectors: Tourism"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Exportations - déterminer le statut de résidence (CaOODSP)9.834464 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 131 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-5-1-1998-eng.pdf