| 000 | 00000nam 2200000za 4500 |
| 001 | 9.834631 |
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| 003 | CaOODSP |
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| 005 | 20221107150459 |
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| 007 | cr ||||||||||| |
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| 008 | 170403s1998 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 |aRv3-1/4-5-3-1998E-PDF |
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| 245 | 10|aExports - services and intellectual property |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1998. |
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| 300 | |a20 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Exportations - services et propriété intellectuelle. |
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| 500 | |aCaption title. |
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| 500 | |a"June 1998." |
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| 500 | |aChapter 4.5.3 of the GST/HST memoranda series. |
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| 520 | |a"This section of Chapter 4 supersedes paragraphs 72 to 114 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 supplies of services (Part One) and intellectual property (Part Two) that are listed in Part V of Schedule VI to the Excise Tax Act as zero-rated exports for purposes of the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST)"--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.|bRevenue Canada. |
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| 775 | 08|tExportations - services et propriété intellectuelle |w(CaOODSP)9.834638 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s187 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-5-3-1998-eng.pdf |
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