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008170329s1998    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-1/4-5-1-1998E-PDF
24510|aExports - determining residence status |h[electronic resource].
260 |a[Ottawa] : |bRevenue Canada, |c[1998].
300 |a6 p.
4901 |aGST/HST memoranda series
500 |aIssued also in French under title: Exportations - déterminer le statut de résidence.
500 |aCaption title.
500 |aChapter 4.5.1 of the GST/HST memoranda series.
520 |a"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].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
7101 |aCanada.|bRevenue Canada.
77508|tExportations - déterminer le statut de résidence |w(CaOODSP)9.834464
830#0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238
85640|qPDF|s131 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-5-1-1998-eng.pdf