00000nam 2200000za 4500 9.834852 CaOODSP 20221107150528 cr ||||||||||| 170406s1995 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/14-1-1995E-PDF Direct sellers [electronic resource]. [Ottawa] : Revenue Canada, [1995] 21 p. GST/HST memoranda series Issued also in French under title: Démarcheurs. Caption title. Chapter 14.1 of the GST/HST memoranda series. "The information in this memorandum does not replace the law found in the Excise Tax Act and its Regulations. It is provided for your reference. This section describes the Goods and Services Tax (GST) alternate collection method for direct sellers who distribute their exclusive products to purchasers through independent sales contractors rather than through retail establishments"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Démarcheurs (CaOODSP)9.834853 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 178 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-14-1-1995-eng.pdf