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| 01369nam 2200289za 4500 |
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| 001 | 9.834852 |
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| 003 | CaOODSP |
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| 005 | 20221107150528 |
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| 007 | cr ||||||||||| |
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| 008 | 170406s1995 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 |aRv3-1/14-1-1995E-PDF |
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| 245 | 10|aDirect sellers |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c[1995] |
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| 300 | |a21 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Démarcheurs. |
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| 500 | |aCaption title. |
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| 500 | |aChapter 14.1 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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|tDémarcheurs |w(CaOODSP)9.834853 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s178 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-14-1-1995-eng.pdf |
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