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Exports - services and intellectual property .Rv3-1/4-5-3-1998E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834631&sl=0

Publication information
Department/Agency
  • Canada. Revenue Canada.
TitleExports - services and intellectual property .
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: Exportations - services et propriété intellectuelle.
  • Caption title.
  • "June 1998."
  • Chapter 4.5.3 of the GST/HST memoranda series.
Publishing information
  • [Ottawa] : Revenue Canada, 1998.
Description20 p.
Catalogue number
  • Rv3-1/4-5-3-1998E-PDF
Subject terms
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