Exports - determining residence status .: Rv3-1/4-5-1-1998E-PDF

"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].

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